How many judgments cite Asst. CIT v. Subhash Sevaram Bhavnani?

14 judgments on BharatTax cite Asst. CIT v. Subhash Sevaram Bhavnani (23 Taxmann.com 94), spanning 2017 to 2025.

Which sections of the Income Tax Act does Asst. CIT v. Subhash Sevaram Bhavnani come up under?

It is most often cited in judgments turning on Section 54, Section 234B, Section 234C, Section 54F.

Asst. CIT v. Subhash Sevaram Bhavnani

23 Taxmann.com 94Income Tax Appellate Tribunal2012#7761 most cited

What is Asst. CIT v. Subhash Sevaram Bhavnani authority for?

Investment in construction made prior to the date of transfer of the original asset is eligible for exemption under section 54. The commencement of construction is not relevant for the purpose of section 54; only the completion of construction matters.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Asst. CIT v. Subhash Sevaram Bhavnani · section 54 · section 54F · long-term capital gain · date of transfer · investment prior to transfer · completion of construction

Sections most often in play

Section 54 Section 234B Section 234C Section 54F

Issues it is cited on

section 54(1)long-term capital asset date of transfer transfer of capital asset section 54 section 54f long term capital gain transfer previous year prescribed india section 143

Judgments citing Asst. CIT v. Subhash Sevaram Bhavnani

Sanjay Gulabchand Gupta, Nagpur vs. Assistant Commissioner of Income Tax, Circle-4, Nagpur

In the result, appeal by the assessee stands dismissed

ITA 210/NAG/2023[2017-18]Status: DisposedITAT Nagpur14 Feb 2025AY 2017-18

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

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 143(2)Section 54Section 54F

…Kapoor 234 ITR 753 (All) (1998) CIT VS J.R. Subramanya Bhat (1987) 165 ITR 571 (Karnataka) Paramjitkaur VS Income Tax Officer (ITAT) Chandigarh in Appeal No. ITA 717/Chd/2017 Dt. 28.09.17 Asst CIT VS Subhash Sevaram Bhavnami (ITA No.928/Ahd/2012 Dt. 29.6.12) 23 Taxmann.com 94 Kapil Kumar Agrawl VS DCIT Gurgaon in ITA/2630/Del/201 Order Dt. 30.4.19 CIT VS Bhart Mishra (Delhi High Court) 265 CTR 374 In CIT VS Sardarmal Kothari (2008) 302 ITR 286 (Madras High Court) relying on the observation of Supreme Court held Section 54F is a beneficial provision and is applicable to an assessee when the old capital asset is r…

Shri Jignesh Jaysukhlal Ghiya, Vadodara vs. The DCIT Cirlce-4(2), Vadodara

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

ITA 324/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 139(1)Section 139(4)Section 143(3)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2013-14 Shri Jignesh Jaysukhlal The DCIT, Ghiya, Circle-4(2), E-301, Nilamber Vs Vadodara Bellissimo, Bhaili-Vasana Road, Vadodra-391410 PAN: ACDPG8833E (Respondent) (Appellant) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Shri Hishikes Hement Patki, Sr.D.R. Date of hearing : 09-05-2024 Date of pronouncement : 07-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-…

Pranav Bhawnath Jha, Mumbai vs. Int Tax Ward 3(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3464/MUM/2023[2016-17]Status: DisposedITAT Mumbai15 Apr 2024AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singhpranav Bhawnath Jha Vs. Int. Tax Ward 3(1)(1) A-1103, Lokhandwala Air India Building, Residency, L Papan Marg Mumbai Maharashtra – 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Abupj5391G Appellant .. Respondent

For Appellant: Digesh RambhiaFor Respondent: Anil Sant

Section 143(2)Section 54

…P a g e | 1 Pranav Bhawnath Jha Vs. Int. Tax Ward 3(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Pranav Bhawnath Jha Vs. Int. Tax Ward 3(1)(1) A-1103, Lokhandwala Air India Building, Residency, L Papan Marg Mumbai Maharashtra – 400018 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:ABUPJ5391G Appellant .. Respondent Appellant by : Digesh Rambhia Respondent by : Anil Sant Date of Hearing 08.02.2024 Date of Pronouncement 15.04.2024 आदेश / O R D E R Per Amarjit Singh (AM): This appeal filed by the assessee is directed agai…

JCIT (OSD), Circle-17(1), Mumbai vs. Nafisa Asgar Mun, Mumbai

ITA 443/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 Jun 2023AY 2016-17

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2016-17

For Appellant: Shri Himanshu Gandhi, A.RFor Respondent: Shri Chetan M. Kacha, Sr. A.R

Section 139(1)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Dy. Commissioner of Ms. Nafisa Asgar Mun, Income Tax-17(1), 1204, Sagar Classic Clare 1st Floor, Room No.117, Road, Kautilya Bhavan, Vs. Byculla-400 008 G-Block, Bandra Kurla PAN: AAFPM9597D Complex, Bandra (East), Mumbai – 400 051 (Appellant) (Respondent) Present for: Assessee by : Shri Himanshu Gandhi, A.R. Revenue by : Shri Chetan M. Kacha, Sr. A.R. Date of Hearing : 24 . 05 . 2023 Date of Pronouncement : 28 . 06 . 2023 O R D E R Per : Kuld…

Hemant Shridhar Phatak, Mumbai vs. Income Tax Officer-35(1)(5) Presently-ITO-42(2)(3), Mumbai

ITA 268/MUM/2023[2013-14]Status: DisposedITAT Mumbai15 Jun 2023AY 2013-14

Bench: Shri Vikas Awasthy& Shri Amarjit Singh आअसं.267 एवं 268 /मुं/2023 ("न.व. 2013-14)

For Appellant: S/Shri Devang Divecha &For Respondent: Shri Dinesh Chourasia, Sr.AR

Section 143(3)Section 271(1)(c)Section 54Section 54(1)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एच ”,मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.267 एवं 268 /मुं/2023 ("न.व. 2013-14) ITA NO.267 & 268/MUM/2023(A.Y.2013-14) Hemant Shridhar Phatak, 301, 3rd Floor, Green Park, A-Wing, Rheja Estate, Kulup Wadi, Borivali (East), Mumbai – 400 066. PAN: AICPP-1925-D ...... अपीलाथ"/Appellant बनाम Vs. The Asst. Commissioner of Income Tax-35(1),Mumbai (ITO -42(2)(3), Room No.719, Kautilya Bhawan, Bandra Ku…

Hemant Shridhar Phatak, Mumbai vs. Income Tax Officer-35(1)(5) Presently-ITO-42(2)(3), Mumbai

ITA 267/MUM/2023[2013-14]Status: DisposedITAT Mumbai15 Jun 2023AY 2013-14

Bench: Shri Vikas Awasthy& Shri Amarjit Singh आअसं.267 एवं 268 /मुं/2023 ("न.व. 2013-14)

For Appellant: S/Shri Devang Divecha &For Respondent: Shri Dinesh Chourasia, Sr.AR

Section 143(3)Section 271(1)(c)Section 54Section 54(1)

Kamlesh Jain & Sons HUF, Raipur vs. Income Tax Officer-3(2), Raipur

In the result, appeal of the assessee is allowed

ITA 26/RPR/2021[2016-17]Status: DisposedITAT Raipur29 Sept 2021AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri N.K. Choudhryassessment Year: 2016-17

For Appellant: Shri R.B. Doshi, C.AFor Respondent: Shri P.K. Mishra, CIT D.R

Section 143(3)Section 263Section 54F

…ITA No.26/RPR/2021 A.Y. 2016-17 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2016-17 Kamlesh Jain & Sons, HUF vs. Income Tax Officer-3(2), 10, Panchsheel Nagar, Raipur. Raipur (CG) [PAN – AACHK 1133 N] (Appellant) (Respondent) Appellant by : Shri R.B. Doshi, C.A. Respondent by : Shri P.K. Mishra, CIT D.R. Date of hearing : 30.07.2021 Date of pronouncement : 29.09.2021 O R D E R PER PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER : The captioned appeal has been filed at the instance of…

ITO 23 (2)(1), Mumbai vs. Smt. Leena Tulsi Bhimjayani, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 6775/MUM/2019[2013-14]Status: DisposedITAT Mumbai02 Sept 2021AY 2013-14

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadaleito 23(2)(1) Vs. Smt. Leena Tulsi Room No. 111, Matru Bhimjayani, Mandir, Grant Road, Flat No. 1, 1St Floor, Mumbai – 400 007. Ashford Apartments, 26A Bridge, Mumbai – 400 006. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aevpb1375C Appellant .. Respondent Appellant By : Shri Brajendra Kumar. Dr Respondent By : Shri Devendra Jain. Ar Date Of Hearing 07.07.2021 Date Of Pronouncement 06.09.2021 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)– 32, Mumbai Order Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Brajendra Kumar. DRFor Respondent: Shri Devendra Jain. AR

Section 143(2)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO 23(2)(1) Vs. Smt. Leena tulsi Room No. 111, Matru Bhimjayani, Mandir, Grant road, Flat No. 1, 1st Floor, Mumbai – 400 007. Ashford Apartments, 26A Bridge, Mumbai – 400 006. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEVPB1375C Appellant .. Respondent Appellant by : Shri Brajendra Kumar. DR Respondent by : Shri Devendra Jain. AR Date of Hearing 07.07.2021 Date of Pronouncement 06.09.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal again…

Kapil Kumar Agarwal, Gurgaon vs. DCIT, Gurgaon

Appeal of the assessee is allowed

ITA 2630/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishikapil Kumar Agarwal, Vs. Dcit, C/O. Ipsaa House Anm & Circle-1(1), Associates, J021A, Mayfiled Gurgaoon Gardens, Sector-51, Gurgaon Pan: Aacpa2412L (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Smt Sugandha Sharma, Sr. DR

Section 143Section 54Section 54F

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Kapil Kumar Agarwal, Vs. DCIT, C/o. IPSAA House ANM & Circle-1(1), Associates, J021A, Mayfiled Gurgaoon Gardens, Sector-51, Gurgaon PAN: AACPA2412L (Appellant) (Respondent) Assessee by : Shri Piyush Kaushik, Adv Revenue by: Smt Sugandha Sharma, Sr. DR Date of Hearing 07/03/2019 Date of pronouncement 30/04/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee, individual against the order of the Commissioner of Income Tax (Appeals) – 1, Gu…

Smt.Manju Mahendra Goyal, Mumbai vs. Income Tax Officer 19(2)(3), Mumbai

The appeal of the assessee is partly allowed

ITA 994/MUM/2018[2012-13]Status: DisposedITAT Mumbai08 Oct 2018AY 2012-13

Bench: Shri Joginder Singh, Assessment Year: 2012-13 Smt. Manju Mahendra Goyal Income Tax Officer-19(2)(3), A/802, Surya Apartments, Room No.2018, Matru बनाम/ 53, Bhulabhai Desai Road, Mandir, Tardeo Road, Vs. Mumbai-400026 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aafpg2990N

Section 45Section 54

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2012-13 Smt. Manju Mahendra Goyal Income Tax Officer-19(2)(3), A/802, Surya Apartments, Room No.2018, Matru बनाम/ 53, Bhulabhai Desai Road, mandir, Tardeo Road, Vs. Mumbai-400026 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAFPG2990N None "नधा"रती क" ओर से / Assessee by Shri S.K. Bepari-DR राज"व क" ओर से / Revenue by 08/10/2018 सुनवाई क" तार"ख / Date of Hearing 08/10/2018 आदेश क" तार"ख /Date…

ACIT, Cir.- 17(1), Mumbai vs. Abhay Ramesh Kumar Agarwal, Mumbai

In the result, appeal of the assessee is allowed

ITA 4983/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Aug 2018AY 2012-13

For Appellant: Shri Rajiv Gubgutra (DR)For Respondent: Shri Rajen Damani (DR)

Section 253Section 254(1)Section 54F

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE, SHRI SHAMIM YAHYA, JUDICIAL MEMBER AND SHRI PAWAN SINGH, ACCOUNTANT MEMBER ACIT Circle-17(2) Shri Abhay Ramesh Kumar Room No. 117, 1st Floor, Agarwal, Flat No.15, Vijaymahal Aayakar Bhavan, Vs. D Road, Churchgate, Mumbai-400020. Mumbai-400020. PAN: AAAPA7909A Appellant Respondent Appellant by : Shri Rajiv Gubgutra (DR) Respondent by : Shri Rajen Damani (DR) Date of Hearing : 28.08.2018 Date of Pronouncement : 28.08.2018 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by Revenue under Section 253 of…

Abhay R. Aggarwal, Mumbai vs. ACIT 17(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3718/MUM/2016[2012-13]Status: DisposedITAT Mumbai24 Jan 2018AY 2012-13

Bench: Shri D.T. Garasia & Shri Rajesh Kumarassessment Year: 2012-13 Mr. Abhay R. Aggarwal, The Commissioner Of Flat No.15, Vijay Mahal, Income Tax (Appeals)-28, D Road, Vs. Mumbai Churchgate, Mumbai- 400 020 Pan: Aaapa7909A (Appellant) (Respondent) Present For: Assessee By : Shri Rajen J. Damani, A.R. Revenue By : Shri M.C. Omi Ningshen, D.R. Date Of Hearing : 01.01.2018 Date Of Pronouncement : 24.01.2018 O R D E R

For Appellant: Shri Rajen J. Damani, A.RFor Respondent: Shri M.C. Omi Ningshen, D.R

Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Mr. Abhay R. Aggarwal, The Commissioner of Flat No.15, Vijay Mahal, Income Tax (Appeals)-28, D Road, Vs. Mumbai Churchgate, Mumbai- 400 020 PAN: AAAPA7909A (Appellant) (Respondent) Present for: Assessee by : Shri Rajen J. Damani, A.R. Revenue by : Shri M.C. Omi Ningshen, D.R. Date of Hearing : 01.01.2018 Date of Pronouncement : 24.01.2018 O R D E R Per D.T. GARASIA, Judicial Member: The present appeal has been preferred by the assessee against…

Vasala Balakrishnan Ravikrishnan, Chennai vs. ACIT Non Corporate Circle 6, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1967/CHNY/2017[2013-14]Status: DisposedITAT Chennai30 Nov 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita No.1967/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Smt. Pushya SeetharamanFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 54

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1967/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 Shri Vasala Balakrishnan The Assistant Commissioner of Ravikrishnan, v. Income Tax, No.6, Sunrise Avenue, Non-Corporate Circle – 6, Akkarai, Shollinganalur, Chennai - 600 006. Chennai - 600 119. PAN : AAFPR 1666 N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Smt. Pu…

Shri Sushil Kumar Bafna, Ujjain vs. The ITO 1(1), Ujjain

In the result, the appeal of the assessee is partly allowed

ITA 637/IND/2014[2010-11]Status: DisposedITAT Indore27 Mar 2017AY 2010-11

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No. 637/Ind/2014 "नधा"रण वष" /Assessment Year: 2010-11

Section 139(1)Section 143Section 45Section 54F

…Shri Sushil Kumar Bafna, Ujjain v. ITO-1(1) /I.T.A. No. 637/Ind/2014/A.Y.:10-11 Page 1 of 24 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी सी.एम.गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. No. 637/Ind/2014 "नधा"रण वष" /Assessment Year: 2010-11 Shri Sushil Kumar Bafna Income Tax Officer 1(1) 5, Ramchandra v. Ujjain Sheth Ki Gali, Ujjain अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN: ABSPB 5426 E Shri Ashish Goyal and अपीलाथ" क" ओर से/Appellant by Shri…