How many judgments cite CIT v. Smt. B.S. Shanthakumari?

14 judgments on BharatTax cite CIT v. Smt. B.S. Shanthakumari (60 Taxmann.com 74), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Smt. B.S. Shanthakumari come up under?

It is most often cited in judgments turning on Section 54, Section 143(3), Section 147, Section 139(1), Section 144, Section 144B.

CIT v. Smt. B.S. Shanthakumari

60 Taxmann.com 74High Court2015#7963 most cited

What is CIT v. Smt. B.S. Shanthakumari authority for?

Section 54F deduction for acquiring a residential plot and constructing a house should be construed liberally. The purpose of the provision is to encourage investment in housing, and the intention of the legislature should be considered.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Smt. B.S. Shanthakumari · section 54 · section 54F · capital gains · residential house · liberal construction · beneficial provision · date of transfer

Sections most often in play

Section 54 Section 143(3)Section 147 Section 139(1)Section 144 Section 144B Section 250(6)Section 253(5)

Issues it is cited on

date of transfer section 54f section 54 long term capital gain section 139 transfer prescribed section 13 section 143 nfac section 250 section 14

Judgments citing CIT v. Smt. B.S. Shanthakumari

Pradeep Kumar Yadav, Gurgaon, Haryana vs. Income Tax Officer, Income Tax Department, Gurgaon

Appeal is allowed in above terms

ITA 360/DEL/2026[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

Bench: BEFORESHRI SATBEER SINGH GODARA (Judicial Member)

Section 144BSection 147Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORESHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year:2014-15 Vs. Income Tax Officer, Pradeep Kumar Yadav 2, tower 4, The Close South, Ward-3(1), Nirwana Country, Sector 50, Gurgaon, Haryana, Gurgaon, Haryana-122018. PAN: AAJPY2632H (Appellant) (Respondent) Assessee by Ms. Divya Gwal, C.A. Sh. Devi Prasad, Adv. Department by Sh. Manoj Kumar, Sr. DR (Through VC) Date of hearing 11.02.2026 Date of pronouncement 11.02.2026 ORDER This assesseee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals), N…

Ramautar Saraf (HUF), Kolkata vs. ITO, Ward 59(3), Kolkata

ITA 2482/KOL/2025[2016-2017]Status: DisposedITAT Kolkata20 Jan 2026AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsian &For Respondent: Shri S.B. Chakraborthy, DR

Section 143(2)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 2482/KOL/2025 (Assessment Year:2016-17) Ramautar Saraf (HUF) BF-256, Block-BF, Salt Lake, Bidhan Nagar, Kolkata-700064 West Bengal (Appellant) Vs. ITO, Ward 59(3) Income Tax Office, Uttarapan Complex, DS-IV, Manicktala Civil Centre, Kolkata-700067, West Bengal (Respondent) Assessee by : Shri S.K. Tulsian & Ms. Puja Somani, ARs Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 06.01.2026 Date of pronouncement: 20.01.2026 ORDER Per Rajesh Kumar, AM: This is an appeal preferred by the…

Goverdhan Lal Yadav, Indore vs. Income Tax Officer-3(5), Indore

Appeal is allowed

ITA 854/IND/2024[2015-16]Status: DisposedITAT Indore24 Jul 2025AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

Section 143(3)Section 253(5)Section 54B

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year : 2015-16 Goverdhan Lal Yadav, ITO-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) PAN: AAYPY9432A Assessee by Shri Venus Rawka, AR Revenue by Shri Anoop Singh, CIT-DR Date of Hearing 22.07.2025 Date of Pronouncement 24.07.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 09.04.2024 passed by learned Commissioner of Inc…

Shri. Vadagur Narayanappa Premachandra, Bangalore vs. Assistant Commissioner of Income Tax, International Taxation, Circle-2(1), Bangalore

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

ITA 1032/BANG/2023[2011-12]Status: DisposedITAT Bangalore20 Jan 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri Balram R.Rao, AdvocateFor Respondent: Shri Sridhar .E, CIT-DR

Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER IT(IT)A No. 1032/Bang/2023 Assessment Year : 2011-12 Shri Vadagur The Assistant Narayanappa Commissioner of Premachandra, Income Tax, No. 50, Lakeshore International Homes, Taxation, Central Jail Road, Circle – 2(1), Vs. Bengaluru – 560 035. Bangalore. PAN: AQYPP8865G APPELLANT RESPONDENT Assessee by : Shri Balram R.Rao, Advocate Revenue by : Shri Sridhar .E, CIT-DR Date of Hearing : 24-10-2024 Date of Pronouncement : 20-01-2025 ORDER PER SOUNDARARAJAN K., JU…

Indira Giri, Jaipur vs. Assessing Officer, Income Tax Deparment Jaipur

The appeal of the assessee is allowed

ITA 511/JPR/2023[2016-17]Status: DisposedITAT Jaipur02 Jan 2024AY 2016-17

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

For Appellant: Shri Sandeep Manik (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 511/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Indira Giri Assessing Officer, 1287, Mali Mohalla, outside Vs. Ward-2(5), Income Tax Office, Jaipur. Chandpole Gate, Jaipur. . LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPG 7713 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sandeep Ma…

Assistant Commissioner of Income Tax, Circle -2(1)(1), Surat vs. Manish Sumatilal Shah, Mumbai

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 382/SRT/2023[2017-18]Status: DisposedITAT Surat04 Oct 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Manish Sumatilal Shah, Circle- 2(1)(1), 401, 4Th Floor, South Ridge Road, Vs. Surat. Mumbai-400006. Pan No. Adrps 1088 E Appellant/ Respondent Respondent/ Assessee

Section 254(1)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) A.C.I.T., Manish Sumatilal Shah, Circle- 2(1)(1), 401, 4th Floor, South Ridge Road, Vs. Surat. Mumbai-400006. PAN No. ADRPS 1088 E Appellant/ Respondent Respondent/ Assessee Department represented by Shri Ritesh Mishra, CIT-DR Assessee represented by Shri Biren Shah, A.R. Date of Institution of Appeal 29/05/2023 Date of hearing 03/10/2023 Date of pronouncement 04/10/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. Thi…

Sri. Ramaiah Dorairaj, Bengalore vs. Income Tax Officer, Ward-4(2)(2), Bengaluru

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

ITA 1899/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Dec 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarishri Ramaiah Dorairaj, No.2186, Bmkaval, Hal 3Rd Stage, Bangalore-560 075 ….Appellant Pan Abrpd 2580L Vs. Income Tax Officer, Ward 4(2)(2), Bangalore. ……Respondent. Assessee By: Shri S.V. Ravi Shankar, Advocate. Revenue By: Shri Priyadrshi Mishra, Jcit (D.R)

For Appellant: Shri S.V. Ravi Shankar, AdvocateFor Respondent: Shri Priyadrshi Mishra, JCIT (D.R)

Section 54FSection 54F(1)Section 54F(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Shri Ramaiah Dorairaj, No.2186, BMKAVAL, HAL 3rd Stage, Bangalore-560 075 ….Appellant PAN ABRPD 2580L Vs. Income Tax Officer, Ward 4(2)(2), Bangalore. ……Respondent. Assessee By: Shri S.V. Ravi Shankar, Advocate. Revenue By: Shri Priyadrshi Mishra, JCIT (D.R) Date of Hearing : 08.12.2020. Date of Pronouncement : 09.12.2020. O R D E R PER SHRI CHANDRA POOJARI, A.M. : This appeal filed by the assessee is directed against the order of Commissioner of…

Smt. Amarjeet Kaur, Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is dismissed

ITA 5364/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Nov 2019AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri K. Narasimha Chary

For Appellant: Shri Charanjit Singh, AdvocateFor Respondent: Ms Shalini Verma, Sr. DR

Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.No 5364/Del/2016 Assessment Year: 2012-13 Smt. Amarjeet Kaur, vs Income-tax Officer, A-156, Second Floor, Ward 36(5), New Delhi. Gujranwala Town, Delhi. PAN: AAJPK3543M (Appellant) (Respondent) Appellant by: Shri Charanjit Singh, Advocate Respondent by: Ms Shalini Verma, Sr. DR Date of hearing: 10.10.2019 Date of order : 18.11.2019 ORDER PER K. NARSIMHA CHARY, J.M. This is an appeal filed by the assessee against the order dated 26.07.2016 passed by…

Keshav Dutt Shreedhar, Shimla vs. DCIT, Shimla

In the result, appeal of the assessee is allowed

ITA 8/CHANDI/2016[2008-09]Status: DisposedITAT Chandigarh25 Sept 2019AY 2008-09

For Appellant: Shri Vishal MohanFor Respondent: Smt. Chanderkanta, Sr.DR

Section 147Section 148Section 54

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य एवं, एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No. 8/CHD/2016 "नधा"रण वष" / Assessment Year. : 2008-09 Shri Keshav Dutt Shreedhar, The DCIT, बनाम S/o Shri Brahm Dutt Sharma, Circle, VS Legalies Near Marina, Shimla. The Mall, Shimla (HP). "थायी लेखा सं./PAN /TAN No: ADXPS6141G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Vishal Mohan राज"व क" ओर से/ Revenue by : Smt. Chander…

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…

DCIT 32(2), Mumbai vs. Poonam Anil Dalmia, Mumbai

ITA 3471/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shrig. S. Pannu, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3471/Mum/2016, (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: Shri Ishwar P. RathiFor Respondent: Shri Suman Kumar

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

…elevant period then the benefit of sec. 54 will be relevant. Similar view has also been expressed by the Bombay High Court in the context of sec. 54F in the case of CIT Vrs. Smt. Bina K. Jain 217 ITR 363. In the case of CIT Vrs. Smt B. S. Shanthakumari (2015) 60 Taxmann.com 74(Karnataka) it was held that once it is established by the assessee that he was invested entire net consideration in construction of residential house within the stipulated period it would meet requirement of sec. 54F and the assessee would be entitled to get benefit of sec. 54F. In the case of CIT vrs SambandanUday Kumar (2012) 19 Taxmann.c…

ACIT, Bangalore vs. Shri. Dilip Ranjrekar, Bangalore

ITA 858/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Asst. Commissioner Of Income-Tax, Circle-1(2)(1), Bengaluru. . Appellant Vs. Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Respondent Pan No. – Aanpr4015M.

For Appellant: Shri H.N Khincha, C.AFor Respondent: Smt. Padmameenakshi, JCIT

Section 10(12)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Asst. Commissioner of Income-tax, Circle-1(2)(1), Bengaluru. . Appellant Vs. Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Respondent PAN No. – AANPR4015M. CO No.28/Bang/2017 (Asst. Year – 2012-13) Shri Dilip Ranjrekar, No.6B, Nitesh Mayfair, 31, Kasturba Road Cross, Bengaluru. . Appellant Vs. The Asst. Commissioner of Income-tax, Circle-1(2)(1), Bangalore. . Respondent Revenue by : Smt. Padmameenakshi, JCIT Assessee by : S…

Aradhya Steel Wires Pvt Ltd., Davangere vs. DCIT, Davangere

ITA 1200/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Nov 2017AY 2010-11

For Appellant: Shri H.N Khincha, C.AFor Respondent: Smt. Padmameenakshi, JCIT

Section 10(12)Section 143(3)Section 54

Vishal Dutt, Navi Mumbai vs. ITO WD 22(3)(4), Navi Mumbai

In the result, the appeal filed by the assessee in ITA N0

ITA 878/MUM/2014[2008-09]Status: DisposedITAT Mumbai16 Mar 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 878/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Vishal Dutt, बनाम/ Income Tax Officer, Ward 205, B-Wing, Big Splash, – 22(3)(4), V. Sector – 17,Vashi, 3 Rd Floor, Tower No. 6, Navi Mumbai – 400703. Vashi Railway Station, Navi Mumbai – 400 703. "थायी लेखा सं./Pan : Aagpd 1553 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Sanjeev Kashyap-(DR)

Section 14Section 143(2)Section 143(3)Section 54F

…आयकर अपील"य अ"धकरण “F” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 878/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Vishal Dutt, बनाम/ Income Tax Officer, Ward 205, B-Wing, Big Splash, – 22(3)(4), v. Sector – 17,Vashi, 3 rd Floor, Tower No. 6, Navi Mumbai – 400703. Vashi Railway Station, Navi Mumbai – 400 703. "थायी लेखा सं./PAN : AAGPD 1553 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Neelesh Bajaj Revenue by : Shri Sanjeev Kashyap-(DR) सुनवाई क" तार"…