Bahadur Singh v. CIT(A)

154 Taxmann.com 456High Court2023#22881 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 147Section 54B

Issues it is cited on

section 54bindexed cost of acquisitionsection 147nfactotal income

Judgments citing Bahadur Singh v. CIT(A)

ADEL SAINI,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

In the result, the appeal in ITA No

ITA 2372/DEL/2025[2013-14]Status: DisposedITAT Delhi21 Jan 2026AY 2013-14

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No.2372/Del/2025 (Assessment Year 2013-14) Adel Saini, Income Tax Officer, H.No.32, Purani Chungi Old Ward-1(1), Faridabad-121001 Vs. Faridabad, Haryana. Haryana. Pan-Ayfps6803A (Appellant) (Respondent) Assessee By Ms. Rajkumari, Ca Department By Shri Khitesh Gupta, Sr. Dr Date Of Hearing 25/11/2025 Date Of Pronouncement 21/01/2026 O R D E R Per Manish Agarwal, Am: Both The Captioned Appeals Are Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac), Delhi (‘The Cit(A)’ In Short) Both Dated 11/02/2025 & Arising Out Of The Order Passed U/S 147/143(3) Of The Income Tax Act, 1961 (‘The Act’ For Short) For Assessment Years 2012-13 & 2013-14 Respectively.

Section 147Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2372/Del/2025 (ASSESSMENT YEAR 2013-14) Adel Saini, Income Tax Officer, H.No.32, Purani Chungi Old Ward-1(1), Faridabad-121001 Vs. Faridabad, Haryana. Haryana. PAN-AYFPS6803A (Appellant) (Respondent) Assessee by Ms. Rajkumari, CA Department by Shri Khitesh Gupta, Sr. DR Date of Hearing 25/11/2025 Date of Pronouncement 21/01/2026 O R D E R PER MANISH AGARWAL, AM: Both the captioned appeals are filed by the Assessee against the order of Learned Commission…

ADEL SAINI,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

In the result, the appeal in ITA No

ITA 2371/DEL/2025[2012-13]Status: DisposedITAT Delhi21 Jan 2026AY 2012-13

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No.2372/Del/2025 (Assessment Year 2013-14) Adel Saini, Income Tax Officer, H.No.32, Purani Chungi Old Ward-1(1), Faridabad-121001 Vs. Faridabad, Haryana. Haryana. Pan-Ayfps6803A (Appellant) (Respondent) Assessee By Ms. Rajkumari, Ca Department By Shri Khitesh Gupta, Sr. Dr Date Of Hearing 25/11/2025 Date Of Pronouncement 21/01/2026 O R D E R Per Manish Agarwal, Am: Both The Captioned Appeals Are Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac), Delhi (‘The Cit(A)’ In Short) Both Dated 11/02/2025 & Arising Out Of The Order Passed U/S 147/143(3) Of The Income Tax Act, 1961 (‘The Act’ For Short) For Assessment Years 2012-13 & 2013-14 Respectively.

Section 147Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2372/Del/2025 (ASSESSMENT YEAR 2013-14) Adel Saini, Income Tax Officer, H.No.32, Purani Chungi Old Ward-1(1), Faridabad-121001 Vs. Faridabad, Haryana. Haryana. PAN-AYFPS6803A (Appellant) (Respondent) Assessee by Ms. Rajkumari, CA Department by Shri Khitesh Gupta, Sr. DR Date of Hearing 25/11/2025 Date of Pronouncement 21/01/2026 O R D E R PER MANISH AGARWAL, AM: Both the captioned appeals are filed by the Assessee against the order of Learned Commission…

M/S SIDDHULA;L,BHOPAL vs. THE ITO 2(2) BHOPAL, BHOPAL

Appeal is partly allowed

ITA 110/IND/2023[2011-12d]Status: DisposedITAT Indore28 Feb 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2011-12 M/S. Siddhulal Patidar, Income-Tax Officer, 01,Gram Sallaiya, 2(2), बनाम/ Bawadia Kalan, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Dhypp1740N Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 28.02.2024

Section 143(3)Section 148Section 234ASection 271(1)(c)Section 50C(1)Section 50C(2)Section 54B

…is also independent. He submitted that the assessee has purchased new land in the name of son and not in his own name, therefore clearly not entitled for exemption. To support his contention, Ld. DR relied upon a decision in Bahadur Singh Vs. CIT(A) (2023) 154 Taxmann.com 456 (P&H) in which the Hon’ble Punjab and Haryana High Court has rejected assessee’ claim of exemption u/s 54B on the basis of purchase of land in the name of wife. Ld. DR pointed out that the assessee’s SLP against the said decision has also been dismissed by Hon’ble Supreme Court vide order dated 29.08.2023 published in (2023) 154 Taxma…

Bahadur Singh v. CIT(A) (154 Taxmann.com 456) — Cited in 3 Judgments | BharatTax