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.

7 results for “capital gains”+ Section 57clear

Sorted by relevance

Mumbai2,346Delhi1,937Bangalore840Chennai595Ahmedabad539Jaipur440Kolkata426Chandigarh256Pune241Hyderabad221Cochin183Indore180Karnataka157Surat142Visakhapatnam98Raipur91Nagpur66Calcutta58Lucknow55Panaji54Rajkot51Cuttack47Amritsar38Guwahati32Telangana28SC27Agra22Jodhpur16Dehradun14Ranchi13Patna10Jabalpur10Varanasi7Rajasthan7Allahabad5Punjab & Haryana3A.K. SIKRI N.V. RAMANA1Gauhati1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Orissa1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)11Addition to Income7Section 285Section 684Section 143(1)3Section 36(1)(va)3Section 2(24)(x)3Deduction3Section 562

SMT. SEEMA SHAH,VARANASI vs. ITO, WARD-2(2), VARANASI

In the result, appeal of the assessee in ITA No

ITA 211/ALLD/2017[2014-15]Status: DisposedITAT Varanasi27 May 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Smt. Seema Shah, Income Tax Officer, B-37/1F 2Kh, Haijnatha, Ward –2(2) V. Birdopur, Varanasi, U.P. Varanasi- 221010,Uttar Pradesh Pan:Aqpps9465C (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri A.K. Singh, Sr. DR
Section 143(3)

capital gain is totally incorrect as the facts were not properly considered hence on this count the addition so made and confirmed is wrong and liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal in the facts and circumstances of the case

M/S JAI AMBE AGRICULTURAL INDUSTRIES,VARANASI vs. D.C.I.T., CIRCLE - 2(1), VARANASI

In the result, the appeal filed by the assessee stands dismissed

Section 234A2
Disallowance2
Long Term Capital Gains2
ITA 19/VNS/2023[2019-2020]Status: DisposedITAT Varanasi05 Jun 2023AY 2019-2020

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)

For Appellant: Sh. R.K.N. Jaiswal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 14Section 143(1)Section 2(24)Section 2(24)(x)Section 28Section 36(1)Section 36(1)(va)Section 40(1)Section 40(2)Section 56

57(ia) and deduction shall be allowed only when the employee contribution towards PF/ESI are deposited within the due date as prescribed under the relevant statute. Section 2(24)(x) creates a deeming fiction wherein employee contribution towards PF/ESI constitute deemed income. The ld. SR DR submitted that the issue 4 Assessment Year: 2019-20 M/s Jai Ambe Agricultural Industries

SUJIT KUMAR AGRAWAL (HUF),VARANASI vs. ACIT, CC, VARANASI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 28/VNS/2021[2014-2015]Status: DisposedITAT Varanasi07 Jul 2022AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2014-15 Sujit Kumar Agrawal (Huf) V Assistant Commissioner Of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh Varanasi Pan-Aaohs5397C (Appellant) (Respondent) Appellant By: Sh. Asim Zafar, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

For Appellant: Sh. Asim Zafar, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 253(3)Section 4Section 68

Capital Gain by invoking the provisions of section 68 of the Income Tax Act. The assessee challenged the original assessment order and filed appeal before the CIT(A) and thereafter, the matter was carried to this Tribunal in ITA No.53/VNS/2019. In the meantime, the assessee opted for Vivad Se Vishwas Scheme, 2020 to settle the tax disputes arising from

AJAY KUMAR AGRAWAL (HUF),VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VARANASI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 34/VNS/2021[2014-2015]Status: DisposedITAT Varanasi07 Jul 2022AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2014-15 Ajay Kumar Agrawal (Huf), V Assistant Commissioner Of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh, India Varanasi Pan-Aagha9912D (Appellant) (Respondent) Appellant By: Sh. Asim Zafar, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

For Appellant: Sh. Asim Zafar, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 4Section 44ASection 68

Capital Gain by invoking the provisions of section 68 of the Income Tax Act. The assessee challenged the original assessment order and filed appeal before the CIT(A) and thereafter, the matter was carried to this Tribunal in ITA No.50/VNS/2019. In the meantime, the assessee opted for Vivad Se Vishwas Scheme, 2020 to settle the tax disputes arising from

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

ITA 23/VNS/2020[2013-2014]Status: DisposedITAT Varanasi13 Oct 2022AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Sh. R.K. Vishwakarma, CIT DR
Section 153ASection 234ASection 36

57(iii). This phrase, as held by many legal pronouncement, is the most Important yardstick for the allowability of deduction Under Section 36(1)(ii) of Income Tax Act, 1961. While explaining the meaning of this phrase the Hon'ble Supreme Court in the case of S. A. Builders Ltd. Vs. CIT(A), Chandigarh reported

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

ITA 22/VNS/2020[2012-2013]Status: DisposedITAT Varanasi13 Oct 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Sh. R.K. Vishwakarma, CIT DR
Section 153ASection 234ASection 36

57(iii). This phrase, as held by many legal pronouncement, is the most Important yardstick for the allowability of deduction Under Section 36(1)(ii) of Income Tax Act, 1961. While explaining the meaning of this phrase the Hon'ble Supreme Court in the case of S. A. Builders Ltd. Vs. CIT(A), Chandigarh reported

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 145(3)

section 145(2) is also a decision inasmuch as it amounts to un acceptance of the method of accounting on the ground that the income, profits and gains can be properly deduced therefrom. It is therefore open to the AAC to reject the assessee's books of account which have been accepted by the ITO. Hence, the books of account