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.

5 results for “capital gains”+ Section 292Bclear

Sorted by relevance

Delhi86Bangalore70Mumbai36Jaipur28Chennai20Kolkata13Nagpur11Rajkot10Ahmedabad7Hyderabad6Patna5Pune5Lucknow5Visakhapatnam5Indore5Raipur3Dehradun2Cochin2Chandigarh2Amritsar2Calcutta1Allahabad1SC1Karnataka1

Key Topics

Section 271(1)(c)8Section 1488Section 142(1)7Section 50C4Section 143(3)4Section 1323Section 153A3Search & Seizure3Section 127(2)(a)

MEKA RANGANAYAKAMMA,KRISHNA DISTRICT vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

ITA 119/VIZ/2023[2011-12]Status: DisposedITAT Visakhapatnam22 Jan 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 139(1)Section 142(1)Section 148Section 271(1)(c)Section 50CSection 50GSection 54G

capital gains based on the value in the registered sale deed and not by adopting the provisions of section 50C of the Act. Accordingly, the Ld. AO has considered that the assessee has concealed the particulars of income while filing the return of income which attracts the penal provisions as per section 271(1)(c) of the Act. Further

2
Penalty2
Addition to Income2
Condonation of Delay2

M.RAGHURAMA RAJU L/R OF (LATE) M RADHA MOHAN RAJU,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-2(2), , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 529/VIZ/2019[2007-08]Status: DisposedITAT Visakhapatnam15 Jun 2020AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.529/Viz/2019 (ननधधारण वर्ा/Assessment Year:2007-08) M Raghurama Raju Vs Income Tax Officer L/R Of (Late) M.Radha Mohan Raju Ward-2(2) Flat No.306, Charan Castle Visakhapatnam Sairam Colony Madhurawada Visakhapatnam [Pan : Agxpm9324L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Smt U Mini Chandran, Dr सुनवधई की तधरीख / Date Of Hearing : 11.06.2020 घोर्णध की तधरीख/Date Of Pronouncement : 17.06.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: Delay: This Appeal Is Filed By The Legal Representative Of The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)]-1, Visakhapatnam In I.T.A.No.0111/2015-16/Ito,W-2(2),Vsp/2019-20 Dated 14.06.2019 For The Assessment Year (A.Y.)2007-08 With A Delay Of 3 Days.

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt U Mini Chandran, DR
Section 142(1)Section 144Section 148Section 50C

capital gains of Rs,9,29,102/- relating to sale of property. 3. Against which the assessee went on appeal before the CIT(A) and challenged the order on legal ground as well as on merits. In the legal ground, the assessee objected the notice, stating that the notice issued u/s 148 on a dead person is invalid and hence

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. HARI PRASAD BHARARIA, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as C

ITA 532/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam10 Apr 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Central Circle-1, Vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, Vuda Apartments, Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent) C.O.No.43/Viz/2019 (Arising Out Of Ita No. 532/Viz/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, Vs. Acit, Central Circle-1, B-101, Vuda Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 132Section 153ASection 2(22)(e)Section 271Section 274Section 292Section 292B

292B which came up for discussion in the case of CIT vs. Jagat Novel Exhibitions(P) Ltd.,(201 3)356 ITR 559(Del),wherein it was held that "The aforesaid provision (section 2928) has been enacted to curtail and negate (Sri Hari Prasad Bhararia) technical pleas due to any defect, mistake or omission in a notice/summons/return. The provision was enacted

SRI GOLUGURI NAGI REDDY,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

ITA 139/VIZ/2022[2041-15]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2041-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.139/Viz/2022 ("नधा"रणवष"/ Assessment Year :2014-15) Sri Goluguri Nagi Reddy, Vs. Acit, Flat No.5, Shiridi Sai Apartments, Central Circle-1, Balasumudi, Bhimavaram. Rajahmundry. Pan: Abkpg 1138 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./ I.T.A. No.140/Viz/2022 ("नधा"रणवष"/ Assessment Year :2017-18) Sri Goluguri Nagi Reddy, Vs. Acit, Flat No.5, Shiridi Sai Apartments, Central Circle-1, Balasumudi, Bhimavaram. Rajahmundry. Pan: Abkpg1138 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri M.V. Prasad, Ca ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127(2)(a)Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

292B of the Act. The Ld. DR therefore pleaded that the order of the Ld. Revenue Authorities be upheld. 7. We have heard both the parties and perused the material available on record and the orders of the Ld. Revenue Authorities. Admittedly the 7 affidavit was found in the premises of Nexus Group when it was subjected to search during

SRI GOLUGURI NAGI REDDY,VIJAYAWADA vs. AASISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

ITA 140/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.139/Viz/2022 ("नधा"रणवष"/ Assessment Year :2014-15) Sri Goluguri Nagi Reddy, Vs. Acit, Flat No.5, Shiridi Sai Apartments, Central Circle-1, Balasumudi, Bhimavaram. Rajahmundry. Pan: Abkpg 1138 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./ I.T.A. No.140/Viz/2022 ("नधा"रणवष"/ Assessment Year :2017-18) Sri Goluguri Nagi Reddy, Vs. Acit, Flat No.5, Shiridi Sai Apartments, Central Circle-1, Balasumudi, Bhimavaram. Rajahmundry. Pan: Abkpg1138 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri M.V. Prasad, Ca ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127(2)(a)Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

292B of the Act. The Ld. DR therefore pleaded that the order of the Ld. Revenue Authorities be upheld. 7. We have heard both the parties and perused the material available on record and the orders of the Ld. Revenue Authorities. Admittedly the 7 affidavit was found in the premises of Nexus Group when it was subjected to search during