How many judgments cite CIT v. Bharti Mishra?

22 judgments on BharatTax cite CIT v. Bharti Mishra (41 Taxmann.com 50), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Bharti Mishra come up under?

It is most often cited in judgments turning on Section 54F, Section 54, Section 133(6), Section 139, Section 142(1), Section 143(1).

CIT v. Bharti Mishra

41 Taxmann.com 50High Court2014#5460 most cited

What is CIT v. Bharti Mishra authority for?

Section 54F(1) allows an individual or HUF to claim exemption on long-term capital gains from assets other than a residential house if they purchase a residential house within one year before or two years after the transfer date. The provision is beneficial and should be interpreted liberally when the old asset is replaced by a new residential asset.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Bharti Mishra · Section 54F · Section 54 · Section 45 · long term capital gain · date of transfer · previous year · purchase of residential house · exemption · capital asset

Also reported as

265 CTR 374222 Taxmann 2

Sections most often in play

Section 54F Section 54 Section 133(6)Section 139 Section 142(1)Section 143(1)Section 143(2)Section 234B

Issues it is cited on

section 54f(1)date of transfer section 54f section 54 section 45 long term capital gain transfer previous year section 139 section 143(2)section 13 section 143

Judgments citing CIT v. Bharti Mishra

AVICHAL KULSHRESTHA,LONDON vs. ITO WARD 35(7), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1580/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Jun 2025AY 2017-18

Bench: SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri C.S. Anand, AdvocateFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 133(6)Section 143Section 143(2)Section 54FSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Avichal Kulshrestha, vs. ITO, Ward 35 (7), C/o Mr. Sanjeev Kulshrestha, Delhi. 111, Neelgiri Apartments, Sector 9, Rohini, Delhi – 110 085. (PAN :ATIPK3461A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri C.S. Anand, Advocate Ms. Vaishnavi, Advocate REVENUE BY : Shri Ashish Tripathi, Sr. DR Date of Hearing : 16.04.2025 Date of Order : 18.06.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissi…

SHREYA SINGHVI,JAIPUR vs. INCOME TAX OFFICER WARD 2(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 204/JPR/2024[2015-2016]Status: DisposedITAT Jaipur25 Mar 2025AY 2015-2016

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshreya Singhvi, 80, Kiran Marg, Suraj Nagar Jaipur 302 006 Pan No.: Agmps 2639D ...... Appellant Vs.

For Appellant: Mr. Rajeev Sogani, CA, Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT- Ld. DR

Section 250Section 45Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shreya Singhvi, 80, Kiran Marg, Suraj Nagar Jaipur 302 006 PAN No.: AGMPS 2639D ...... Appellant Vs. Income Tax Officer, Ward-2(2), Jaipur ...... Respondent Appellant by : Mr. Rajeev Sogani, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT- Ld. DR Date of hearing : 19/03/2025 Date of pronouncement : 25/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi, dated 25.01.2024 passed u/s. 250 of the Income Tax…

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

…AT) 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 replaced by a new capital asset in form of a residential house. Once an assessee falls within the ambit of a beneficial provision,…

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 , 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…

SMT. S.M.SHOBA,BENGALURU vs. INCOME TAX OFFICER, WARD - 7(2)(1), BANGALORE

In the result, the appeal filed by assessee stands allowed

ITA 1955/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Mar 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 Smt. S.M. Shoba, No. 1489, First Floor, The Income Tax 40Th Cross, 4Th T Block, Officer, Jayanagar, Ward 7 (2)(1), Bangalore – 560 041. Bangalore. Vs. Pan: Cxkps1454H Appellant Respondent Assessee By : Shri Ramasubramanian, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 09-02-2022 Date Of Pronouncement : 30-03-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against The Order Dated 05.07.2019 Passed By The Ld.Cit(A)-7, Bangalore For Assessment Year 2016-17 On Following Grounds Of Appeal. “1. That The Order Of The Learned Commissioner Of Income- Tax (Appeals) In So Far It Is Prejudicial To The Interests Of The Appellant Is Bad & Erroneous In Law & Against The Facts & Circumstances Of The Case. 2. That The Learned Commissioner Of Income-Tax (Appeals) Erred In Law & On Facts In Denying The Cost Of The Land For Claiming Exemption U/S. 54F Of The Act On The Ground That Such Land Was Purchased Four Years Prior To The Date Of Sale Of Original Asset. 3. That The Learned Commissioner Of Income Tax (Appeals) Erred In Law & On Facts In Making An Enhancing The Assessment By Making A Of Disallowance From Rs.

For Appellant: Shri Ramasubramanian, CA

Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 Smt. S.M. Shoba, No. 1489, First Floor, The Income Tax 40th Cross, 4th T Block, Officer, Jayanagar, Ward 7 (2)(1), Bangalore – 560 041. Bangalore. Vs. PAN: CXKPS1454H APPELLANT RESPONDENT Assessee by : Shri Ramasubramanian, CA : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 09-02-2022 Date of Pronouncement : 30-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against the order date…

ACIT 16(3), MUMBAI vs. SHRI NIRANJAN BHADANG, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 5566/MUM/2018[2015-16]Status: DisposedITAT Mumbai05 Jan 2022AY 2015-16

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2015-16

For Appellant: Shri D. Nishant Thakkar, A.R. &For Respondent: Shri Vijay Kumar Soni, D.R

Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 ACIT 16(3), Shri Niranjan Bhadang, Room No.446, C-4801, Lodha Bellisimo, 4th Floor, Vs. NM Joshi Marg, Aayakar Bhavan, Mahalaxmi, Mumbai - 400020 Mumbai – 400 011 PAN: AAIPB3650P (Appellant) (Respondent) Present for: Assessee by : Shri D. Nishant Thakkar, A.R. & Ms. Jasmin Amalsadwala, A.R. Revenue by : Shri Vijay Kumar Soni, D.R. Date of Hearing : 13.10.2021 Date of Pronouncement : 05.01.2022 O R D E R Per Rajesh Kumar, Accountant Member:…

SRI. RAMAKRISHNA NISHTALA,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(2), BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 164/BANG/2020[2016-17]Status: DisposedITAT Bangalore30 Sept 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17

For Appellant: Shri Chytanya KK, AdvocateFor Respondent: Shri Kannan Narayan, JCIT(DR)

Section 142Section 143(2)Section 54FSection 54F(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 Sri Ramakrishna Nishtala, The Dy. Commissioner of Villa No.735, Adarsh Palm Income-tax, Retreat, Circle-7(1)(2), Phase-III, Sy. No.94/4, V Bengaluru. Doddakannehalli, s. Varthur Hobli, Bengaluru East Taluk-562106. PAN – ABWPN 0410 E APPELLANT RESPONDENT Assessee by : Shri Chytanya KK, Advocate Revenue by : Shri Kannan Narayan, JCIT(DR) Date of Hearing : 22-07-2021 Date of Pronouncement : 30 -09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER…

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

…s within the stipulated period specified in section 54F, the assessee is entitled in law for deduction under section 54F of the Act. 11. The legal proposition is covered by :- - Pr. CIT vs. Akshay Sobti (2020) 423 ITR 321 (Del) - CIT vs. Bharti Mishra (2014) 265 CTR 374 - DCIT vs. Dr. Chalasani Mallikarjuna Rao (2016) 161 ITD 721 (Vskp.) - ACIT vs. Subhash Sevaram Bhavnani (2012) 23 taxmann.com 94 (Ahd.) - CIT vs. J.R. Subramanya Bhatt (1987) 165 ITR 571 - Hill Queen Investment (P) Ltd. vs. Pr. CIT (2021) 62 CCH 70 (Kol. Trib.) - Padam Kumar Jain vs. CIT (2020) 59 CCH 209 (Ranchi) - Magic Landcon LLP & Anr. Vs.…

SMT. PADMA RAJAGOPALAN,BANGALORE vs. INCOME TAX OFFICER, WARD - 3(3)(5), BANGALORE

ITA 629/BANG/2019[2015-16]Status: DisposedITAT Bangalore20 Oct 2020AY 2015-16

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2015 – 16

For Respondent: Shri Prashanth G.S, C.A

Section 143(1)Section 143(2)Section 54F

…N THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015 – 16 Padma Rajagopalan, The Income Tax Officer, Flat No.2A, Ward-3(3)(5), Rukmini Apartments, Bengaluru. No.1, Annamaya Block, Vs. Sheshadripuram, Bengaluru-560 020. PAN – ALUPP 2532 K APPELLANT RESPONDENT : Shri Prashanth G.S, C.A Appellant by Respondent by : Shri Priyadarshi Mishra, JCIT (DR) Date of Hearing : 17-09-2020 Date of Pronouncement : 20-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee agains…

PRAKASHI UNIYAL,DEHRADUN vs. ITO, KOTDWAR

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

ITA 7145/DEL/2017[2009-10]Status: DisposedITAT Dehradun13 May 2020AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2009-10 Appellant Respondent Ms Praksahi Uniyal The Income Tax Officer F-27 Thdc Colony Vs. Kotdwar Ajabpur Dehradun Pan : Ccxpp8494E ( Appellant ) ( Respondent )

Section 143Section 147Section 148Section 54Section 69

…INCOME TAX APPELLATE TRIBUNAL [DEHRADUN BENCH] BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER A Y 2009-10 Appellant Respondent Ms Praksahi Uniyal THE INCOME TAX OFFICER f-27 THDC Colony Vs. Kotdwar Ajabpur Dehradun PAN : CCXPP8494E ( Appellant ) ( Respondent ) Date of Hearing: - 28/02/2020 Date of Order:- 13/05/2020 O R D E R PER PRASHANT MAHARISHI, A.M.: 1. This appeal in ITA 7145/del/2017 for assessment year 2009 – 10 is filed by an individual assessee against the order of The Commissioner Of Income Tax – A, Dehradun dated 28/9/2017 raising following groun…

NATTA SURYA RAO,TANUKU vs. THE INCOME TAX OFFICER, WARD-1, TANUKU

In the result, appeal of the assessee is allowed

ITA 404/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.404/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2009-10) Natta Suryarao Vs. Income Tax Officer S/O Late Manganna Ward-1 D.No.2-20-5 Tanuku Ambati Vari Street Old Town, Tanuku [Pan :Ahrpn 9648M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri.Y.Ratnakar, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04 .10.2019 आदेश /O R D E R

For Appellant: Shri.Y.Ratnakar, ARFor Respondent: Smt.Suman Malik, DR

Section 148Section 45(2)Section 54F

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.404/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2009-10) Natta Suryarao Vs. Income Tax Officer S/o Late Manganna Ward-1 D.No.2-20-5 Tanuku Ambati Vari Street Old Town, Tanuku [PAN :AHRPN 9648M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri.Y.Ratnakar, AR प्रत्यधथी की ओर स…

SHANTANU KUMAR BOSE ,NEW DELHI vs. ACIT, CIRCLE- 33(1), NEW DELHI

Appeal are dismissed

ITA 3051/DEL/2018[2015-16]Status: DisposedITAT Delhi03 Jun 2019AY 2015-16

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 143(3)Section 271Section 54ESection 54F

…CIT(A) [2015] 58 taxmann.com 333 (Karnataka) 6. Rustom Homi Vakil Vs. ACIT [2016] 69 Taxmann.com 42 (Trib.- Mumbai) 7. Mrs. Gulshanbanoo R. Mukhi Vs. JCIT [2002] 83 ITD 649 (Trib.- Mum) 8. CBDT Circular 667, dated 18/10/1993 9. CIT(A) Vs. Bharti Mishra [2014] 41 Taxmann.com 50 (Delhi) 10. CIT(A) Vs. Kuldeep Singh [2014] 49 taxmann.com 167 (Delhi) 11. Narasimha Raju Rudra Raju Vs. ACIT [2013] 35 taxmann.com 90 (Hyderabad-Trib.) 12. Smt. V. A. Tharabai Vs. DCIT [2012] 19 taxmann.com 276 (Chennai-Trib) 13. ITO Vs. Narayana Rao [2017] 83 taxmann.com 73 (Hyderabad- Trib.) The Ld. AR further submitted that the assesse…

ACIT, NEW DELHI vs. SMT. SEEMA SOBTI, NEW DELHI

In the result, the appeal filed by the Revenue stand dismissed

ITA 5899/DEL/2015[2012-13]Status: DisposedITAT Delhi15 May 2019AY 2012-13

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 24Section 54Section 54E

…dingly. ” 3.13. The above referred two decisions of the Hon’ble High Court of Karnataka and the Hon’ble High Court of Allahabad were concurred with by the Hon’ble Delhi High Court (jurisdictional) in the decision of CIT v. Bharti Mishra, reported as [2014] 265 CTR 374 (Delhi), albeit in the context of section 54F of the Act. The relevant observations of the Hon’ble Court are reproduced hereunder: "13. For the satisfaction of the third condition, it is not stipulated or indicated in the Section that the construction must begin after the date of sale of the original / old asset. There is no condition or reason…

ACIT, NEW DELHI vs. SHRI PRADEEP SOBTI, NEW DELHI

In the result, both the 02 appeals filed by the Revenue stand

ITA 5901/DEL/2015[2012-13]Status: DisposedITAT Delhi10 May 2019AY 2012-13

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 54Section 54E

ACIT, NEW DELHI vs. SHRI AKSHAY SOBTI, NEW DELHI

In the result, both the 02 appeals filed by the Revenue stand

ITA 5900/DEL/2015[2012-13]Status: DisposedITAT Delhi10 May 2019AY 2012-13

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 54Section 54E

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

…ether the construction of the house property if commenced before the date of the sale of the original asset whether the assessee is entitled to deduction u/s 54F of the income tax act or not. The Hon‟ble Delhi High Court in case of CIT vs Bharti Mishra (2014) 41 Taxmann.com 50 (Delhi)/[2014] 222 Taxman 2 (Delhi)/[2014] 265 CTR 374 (Delhi) has examined the issue that whether assessee can be denied benefit of section 54F because construction of the house had commenced before the sale of the shares. Identical is the issue before us that the assessee sold the shares as in assessment year 2011 – 12 and the assessee st…

SHRI.PARSWANATH PADMARAJAIAH JAIN ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

ITA 453/BANG/2018[2013-14]Status: DisposedITAT Bangalore21 Dec 2018AY 2013-14

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A No.453/Bang/2018 (Assessment Year : 2013-14) Shri. Parswanath Padmarajaiah Jain, 9Th Main, Koramangala 3Rd Block, Bengaluru 560 034 .. Appellant Pan : Aehpp3827M V. Assistant Commissioner Of Income-Tax, Circle – 1(1)(1), Bengaluru .. Respondent Assessee By : Shri. S. Ganesh, Advocate Revenue By : Shri. Vikas K. Suryawamshi, Addl. Cit Heard On : 13.12.2018 Pronounced On : 21.12.2018

For Appellant: Shri. S. Ganesh, AdvocateFor Respondent: Shri. Vikas K. Suryawamshi, Addl. CIT

Section 54FSection 54F(1)

…ITA.453/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.453/Bang/2018 (Assessment Year : 2013-14) Shri. Parswanath Padmarajaiah Jain, 9th Main, Koramangala 3rd Block, Bengaluru 560 034 .. Appellant PAN : AEHPP3827M v. Assistant Commissioner of Income-tax, Circle – 1(1)(1), Bengaluru .. Respondent Assessee by : Shri. S. Ganesh, Advocate Revenue by : Shri. Vikas K. Suryawamshi, Addl. CIT Heard on : 13.12.2018 Pronounced on : 21.12.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER :…

DR. KUSHAGRA KATARIYA,GURGAON vs. DCIT, GURGAON

In the result, the appeal of the assessee is allowed

ITA 1452/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Dec 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri L.P. Sahu[Assessment Year: 2011-12]

For Appellant: Shri Arvind Kumar, AdvFor Respondent: Shri Sanjay Goel, CIT(DR)

Section 139(1)Section 139(4)Section 234BSection 271(1)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER [Assessment Year: 2011-12] Dr. Kushagra Kataria, vs. DCIT, Circle 1(1), 5th floor, HSSIDC Building, C/o S. Talwar & Co., 409, Sector-31, Udyog Vihar, Phase-V Gurgaon Gurgaon (PAN: AKWPK6521-E) [Appellant] [RESPONDENT] Assessee by : Shri Arvind Kumar, Adv. & Ms. Sudha Gupta, CA Revenue by : Shri Sanjay Goel, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed this Appeal against the Order dated 13.1.2016 of the Ld. Commissioner of Income Tax (Appeals)-I, Gurg…

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