BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “capital gains”+ Section 274clear

Sorted by relevance

Delhi531Mumbai524Jaipur199Bangalore185Chennai126Kolkata115Ahmedabad114Karnataka114Hyderabad95Pune88Visakhapatnam55Indore46Surat33Chandigarh33Cuttack27Raipur26Guwahati23Calcutta19Ranchi18Nagpur13Rajkot11Cochin10Lucknow9Telangana8Jodhpur7Agra6Amritsar6SC4Panaji4Rajasthan3Varanasi2Dehradun1Andhra Pradesh1Jabalpur1

Key Topics

Section 271C9Section 194I7Section 271(1)(c)3Section 2743Penalty2

MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD

ITA 216/VNS/2019[2016-2017]Status: DisposedITAT Varanasi31 May 2022AY 2016-2017

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)

For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 139Section 194ISection 271CSection 273BSection 274

capital gain in his return filed by him and there is overall no loss of revenue to the department, so looking to the facts in its entirely, the benefit of section 273B should have been allowed by the CIT(A) while passing the impugned appellate order dated 16.07.2019. 5. BECAUSE the order appealed against is contrary to the facts

GORAKH NATH YADAV,VARANASI vs. ITA, WARD - 3(4), VARANASI

In the result, appeal of the assessee is allowed

ITA 26/VNS/2023[2004-2005]Status: DisposedITAT Varanasi16 Oct 2023AY 2004-2005
Section 271(1)(c)Section 274

capital gain before the ld. AO, 3 Shri Gorakh Nath Yadav has not specified any charge as to under which limb he is initiating the penalty u/s 271(1)(c). Even in the show-cause notice, the charge has not been specified. Now, it is a well settled law that the ld. AO has to specify the charge