BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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 9(1)(vii)clear

Sorted by relevance

Mumbai790Delhi623Bangalore224Ahmedabad182Chennai180Jaipur155Chandigarh120Cochin85Hyderabad80Pune75Kolkata74Indore61Nagpur55Raipur54Rajkot41Panaji40Surat32Lucknow31Guwahati25Dehradun17Agra14Cuttack14Jodhpur8Amritsar6Varanasi5Visakhapatnam5Patna1Ranchi1

Key Topics

Section 142(1)6Section 143(3)5Section 54F5Section 1474Section 143(2)4Addition to Income4Section 683Capital Gains3Deduction

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

1, 2 and 29 are general in nature which do not call for separate adjudication. 5.3 Ground nos. 3 to 28 are appeal specific which revolve round the one and only issue involved in the case on hand. During the year of account, the assessee sold land of 10,164 sq. yards situated at Rajahmundry, Andhra Pradesh for a 9

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. DATLA SHANTI, VISAKHAPATNAM

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 33/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam16 Feb 2023AY 2017-18
3
Section 1482
Section 56(2)(vii)2
Disallowance2

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 129Section 142(1)Section 143(2)Section 143(3)Section 54F

1 and 5 are general in nature and need not be adjudicated. 5. Ground No.2 is with respect to treating the consideration as capital receipt and held not taxable by the Ld. CIT(A). In this regard, the Ld. DR submitted that the assessee has entered into an agreement for purchase of a property admeasuring 2000 sq yds with

RAMESH MANNAVA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes as mentioned herein above

ITA 252/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam01 Dec 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No. 252/Viz/2023 ("नधा"रण वष" / Assessment Year : 2015-16) Mr. Ramesh Mannava, Vs. Income Tax Officer, 5-60-213/1, Msr Cotton Ward-2(1), Corporation, 4/4 Ashok Nagar, Guntur. Guntur, Andhra Pradesh-522007. Pan: Agdpm 8289 Q (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Sri Madhukar Aves, Sr. Ar

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 142(1)Section 144Section 147Section 148Section 250Section 56(2)(vii)

capital gains for the AY 2015-16 but the notices were not complied with by the assessee. Accordingly, the Ld. AO proceeded to complete the assessment U/s. 144 of the Act based on the material available on record. Thus, the Ld. AO 4 completed the assessment U/s. 147 r.w.s 144 of the Act and passed the assessment order dated 27/09/2021

INCOME TAX OFFICER, WRD-1, BHIMAVARAM vs. YENDANGANDHI LARGE SIZED CO-OPERATIVE SOCIETY LTD, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 243/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.243/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) Income Tax Officer Vs. M/S Yendagandhi Large Sized Ward-1 Co-Operative Society Ltd. Bhimavaram D.No.4-13, K.K.Road Yendagandi, West Godavari Dist [Pan : Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.01/Viz/2023 (Arising Out Of I.T.A.No.243/Viz/2022) (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Yendagandhi Large Sized Co- Income Tax Officer Operative Society Ltd. Ward-1 D.No.4-13, K.K.Road Bhimavaram Yendagandi, West Godavari Dist [Pan : Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Assessee By : Shri G.V.N.Hari, Ar Revenue By : Shri Madhukar Aves, Dr सुिवधई की तधरीख / Date Of Hearing 10.10.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 22.11.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Revenue Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)

capital is eligible for deduction u/s 80P of the Act. The assessee also submitted that the interest income received from other banks is also eligible for deduction u/s 80P of the Act. The AO completed the assessment vide order dated 16.02.2021 u/s 143(3) of the Act by disallowing to the extent of Rs.2,59,54,906/-, the deduction claimed

KANCHAN LALWANI,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal filed by the assessee is allowed

ITA 484/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2021-22

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 56(2)(x)Section 68

capital gains and income from other sources for the previous year relevant to the A.Y. 2021-22. In other words, the assessee does not have income from business or profession. If an assessee does not have income from business, the assessee does not require to maintain books of account for computation of income in terms of section 145 or 145A