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.

3 results for “capital gains”+ Section 56(2)(viib)clear

Sorted by relevance

Mumbai67Delhi54Chandigarh48Kolkata16Hyderabad13Chennai13Indore9Bangalore9Nagpur6Ahmedabad6Jaipur5Pune4Cuttack3Visakhapatnam3Raipur3Patna1Cochin1Karnataka1Rajkot1SC1Amritsar1

Key Topics

Section 143(2)6Section 143(3)5Section 142(1)4Section 56(2)(viib)3Unexplained Cash Credit3Addition to Income3Section 143(1)2Section 682Section 153A

LINTON PROJECTS PRIVATE LIMITED,VIZIANAGARAM vs. THE INCOME TAX OFFICER, WARD-1, , VIZIANAGARAM

In the result, appeal of the revenue is dismissed in limine and Cross objection filed is assessee is dismissed as infructuous

ITA 227/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2014-15

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

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

viib) of the Income tax Act1961, ignoring the method of valuation prescribed under the law. 5. The learned CIT(A) failed to set off the unabsorbed loses of previous years carry forward in the assessment. Page No. 4 I.T.A. No. 227/VIZ/2020 I.T.A. No. 117/VIZ/2021& C.O. No. 13/VIZ/2023 M/s. Linton Projects Private Limited& Smt. Poosarla Satyavathi 6. The appellant

2
Section 14A2

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. POOSARLA SATYAVATHI, VIZIANAGARAM

In the result, appeal of the revenue is dismissed in limine and Cross objection filed is assessee is dismissed as infructuous

ITA 117/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2014-15

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

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

viib) of the Income tax Act1961, ignoring the method of valuation prescribed under the law. 5. The learned CIT(A) failed to set off the unabsorbed loses of previous years carry forward in the assessment. Page No. 4 I.T.A. No. 227/VIZ/2020 I.T.A. No. 117/VIZ/2021& C.O. No. 13/VIZ/2023 M/s. Linton Projects Private Limited& Smt. Poosarla Satyavathi 6. The appellant

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

ITA 88/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

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

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 194ASection 2(22)(e)Section 36(1)(iii)

capital gains, filed its return of income for the AY 2013-14 on 31/10/2016 declaring a total income of Rs. 1,97,91,850/-. The main source of business income is license fee collected from the tenants for the ware housing godowns at various places viz., Visakhapatnam, Kakinada and Hyderabad. Sri AT Rayudu and Sri A. Avnash are the Directors