54 of the Act.: 1. Ashok G. Chauhan v. Asstt. CIT

105 Taxmann.com 204Reported decision2019#10062 most cited

What is 54 of the Act.: 1. Ashok G. Chauhan v. Asstt. CIT authority for?

An assessee claiming deduction under Section 54F is not disentitled if they are a co-owner of another residential property, as fractional ownership does not violate the conditions of the section.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Ashok G. Chauhan v. Asstt. CIT · section 54F · section 54 · co-owner · fractional ownership · more than one house · capital asset · deduction · residential property · date of transfer

Sections most often in play

Section 54FSection 143(3)Section 45Section 142(1)Section 48Section 49(4)Section 54ECSection 56(2)(vii)(c)

Issues it is cited on

section 54f(1)long-term capital assetsection 54ecdate of transfersection 54findexed cost of acquisitionsection 54full value of considerationsection 45section 32section 115jlong term capital gain

Judgments citing 54 of the Act.: 1. Ashok G. Chauhan v. Asstt. CIT

Kusum Sahgal, Gurugram vs. ACIT, Circle-19(2), Delhi

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

ITA 341/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Kusum Sahgal, Through Lr Shri Vs. Acit, Circle-19(2), Viney Sagar Sahgal, New Delhi Mg-2002, The Magnolias, Golf Course Road Dlf Phase-V, Gurugram, 122 002 Haryana Pan :Aatps3766J (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(2)Section 250Section 54BSection 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Kusum Sahgal, Through LR Shri Vs. ACIT, Circle-19(2), Viney Sagar Sahgal, New Delhi MG-2002, The Magnolias, Golf Course Road DLF Phase-V, Gurugram, 122 002 Haryana PAN :AATPS3766J (Appellant) (Respondent) Assessee by Shri Sanjay Kumar Jain, CA & Shri Saurav Jain, Advs. Department by Shri Kailash Dan Ratnoo, CIT(DR) Date of hearing 28.08.2025 Date of pronouncement 21.11.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the…

DCIT Central Circle 05, Delhi vs. Deepak Kothari, Kanpur

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

ITA 1834/DEL/2021[20017-18]Status: DisposedITAT Delhi06 Aug 2025

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Deepak Kothari, vs. ACIT, Central Circle – 5, 24/19, The Mall Kanpur, New Delhi. Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) ACIT, Central Circle – 5, vs. Deepak Kothari, New Delhi. 24/19, The Mall Kanpur, Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 05.06.2025…

Deepak Kathari, Kanpur vs. ACIT, CC-5, New Delhi

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

ITA 1205/DEL/2021[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Deepak Kothari, vs. ACIT, Central Circle – 5, 24/19, The Mall Kanpur, New Delhi. Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) ACIT, Central Circle – 5, vs. Deepak Kothari, New Delhi. 24/19, The Mall Kanpur, Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 05.06.2025…

Income Tax Officer, Mumbai vs. Sheriar Phirojsha Irani, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 2835/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Sept 2024AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Anuj KisandwalaFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR
Section 143Section 143(3)Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 2835/Mum./2024 (Assessment Year : 2018–2019) Income Tax Officer, Room No. 526, 5th Floor, ……………. Appellant Aayakar Bhavan,M. K. Road, Maharashtra-400020 v/s Sheriar Phirojsha Irani 3, Phirojsha Building, 70C, A. K. Marg, Gowalia Tank, ……………. Respondent Maharashtra-400036 PAN-AAAPI0737Q Assessee by : Shri Anuj Kisandwala Revenue by : Shri. Ashok Kumar Ambastha Sr. DR Date of Hearing – 25/07/2024 Date of Order – 27/09/2024 O R D E R PER SANDEEP SINGH KAR…

Jeetendra Chandrakant Nayak, Nagpur vs. Assistant Commissioner of Incom Tax(OSD), Nagpur

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

ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR
Section 143(3)Section 234ASection 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 368/Nag./2023 (Assessment Year : 2015-16) Shri Jeetendra Chandrakant Nayak, 254, Bajaj Nagar, Nagpur. ……………. Appellant PAN – AAQPN4090H v/s Asstt. Commissioner of Income Tax, ……………. Respondent (OSD), Nagpur Assessee by : Shri M.G.Moryani, Advocate Revenue by : Shri Rajat Singhai, Sr. DR Date of Hearing – 27/06/2024 Date of Order – 27/06/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the assessee challenging the impugned order dated 18/10/…

Shweta Singh, Mumbai vs. ITO-Ward 33(3)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 3528/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 Mar 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Vipul JoshiFor Respondent: Shri Manoj Kumar
Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3528/Mum./2023 (Assessment Year : 2013–14) Shweta Singh 1406, „B‟ Wing, Building no.2 ……………. Appellant Silver Oak, Raheja Willows, Akurli Road Lokhandwala, Mumbai 400 101 PAN – AXHPS7021F v/s Income Tax Officer ……………. Respondent Ward–33(3)(2), Mumbai Assessee by : Shri Vipul Joshi Revenue by : Shri Manoj Kumar Date of Hearing – 14/03/2024 Date of Order – 21/03/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the ass…

Abdul Rahim Suleman Ghaswala, Mumbai vs. Deputy Commissioner of Income Tax 41(4)(1), Mumbai

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

ITA 3177/MUM/2023[2016-17]Status: DisposedITAT Mumbai01 Jan 2024AY 2016-17

Bench: Shri Amit Shukla () & Ms. Padmavathy S. () Assessment Year: 2016-17 Abdul Rahim Suleman Ghaswala, Dcit-41(4)(1), 142/148, Ghaswala Estate, Sv Kautilya Bhavan, Bandra Road, Jogeshwari (West)-400102 Vs. Kurla Complex, Bandra (East)-400051. Pan No. Aalpg 9087 A Appellant Respondent Assessee By : Mr. S.M. Makhija Revenue By : Mr. A.S. Sant, Sr. Dr : Date Of Hearing 27/12/2023 : Date Of Pronouncement 01/01/2024

For Appellant: Mr. S.M. MakhijaFor Respondent: Mr. A.S. Sant, Sr. DR
Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) Assessment Year: 2016-17 Abdul Rahim Suleman Ghaswala, DCIT-41(4)(1), 142/148, Ghaswala Estate, SV Kautilya Bhavan, Bandra Road, Jogeshwari (West)-400102 Vs. Kurla Complex, Bandra (East)-400051. PAN NO. AALPG 9087 A Appellant Respondent Assessee by : Mr. S.M. Makhija Revenue by : Mr. A.S. Sant, Sr. DR : Date of Hearing 27/12/2023 : Date of pronouncement 01/01/2024 ORDER PER PADMAVATHY S., AM This appeal is against the order of Ld. Commissioner of Income-tax (Appeals)…

Mukesh Arvindlal Vakharia, Surat vs. ITO, Ward 2(3)(3), Surat

Appeal is partly allowed for statistical purposes

ITA 491/SRT/2019[2014-15]Status: DisposedITAT Surat06 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

Section 143(3)Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.491/SRT/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The ITO, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABCPV1682L Appellant by Shri Rasesh Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 29/03/2023 Date of Hearing Date of Pronouncement 06/06/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, per…

Anant R Gawande, Mumbai vs. Assistant Commissioner of Income Tax, Mumbai

In the result, appeal of the assessee is allowed and AO is directed to give consequential relief

ITA 5453/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Jun 2022AY 2013-14

Bench: Shri Vikas Awasthy () & Shri Gagan Goyal ()

Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.5453/Mum/2019 (Assessment year: 2013-14) Anant R Gawande vs Assistant Commissioner of Income-tax 801, Mahalaxmi Chambers Circle-20(1), Mumbai 22, Bhulabhai Desai Road Mumbai-400 026 PAN: AABPG3008P (Appellant) (Respondent) Assessee represented by : Shri Anil Sathe Department represented by : Shri Anoop Hiswase, DR Date of hearing : 10/06/2022 Date of pronouncement : 14/06/2022 O R D E R Per: Gagan Goyal (AM): This appeal has been filed by the assessee aga…

Ramesh Chander Bhasin, New Delhi vs. ITO Ward - 53(5), New Delhi

ITA 161/DEL/2020[2014-15]Status: DisposedITAT Delhi13 Aug 2020AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, C.AFor Respondent: Shri Jagdish Singh Dahiya, Sr. D.R
Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.161/Del./2020 Assessment Year 2014-2015 Smt. Savita Bhasin, Wife The ITO, Ward – 53 (5), And L.R. of Shri Ramesh [ Chander Bhasin, 802, Civic Centre, vs. Tolstoy House, Tolstoy Marg, New Delhi – 110 001. New Delhi. PAN AACPB3843Q (Appellant) (Respondent) For Assessee : Shri R.S. Singhvi, C.A. For Revenue : Shri Jagdish Singh Dahiya, Sr. D.R. Date of Hearing : 10.08.2020 Date of Pronouncement : 13.08.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by…

54 of the Act.: 1. Ashok G. Chauhan v. Asstt. CIT (105 Taxmann.com 204) — Cited in 10 Judgments | BharatTax