How many judgments cite DIT v. Mrs. Jennifer Bhide?

41 judgments on BharatTax cite DIT v. Mrs. Jennifer Bhide (15 Taxmann.com 82), spanning 2015 to 2025.

Which sections of the Income Tax Act does DIT v. Mrs. Jennifer Bhide come up under?

It is most often cited in judgments turning on Section 54F, Section 54, Section 143(3), Section 148, Section 45, Section 139(1).

DIT v. Mrs. Jennifer Bhide

15 Taxmann.com 82High Court2011#2948 most cited

What is DIT v. Mrs. Jennifer Bhide authority for?

Deduction under section 54F is permissible even if the new residential property is purchased in the name of the assessee's spouse or son, provided the capital gains have been reinvested within the stipulated time. The section requires reinvestment of capital gain, not necessarily purchase in the taxpayer's sole name.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. Mrs. Jennifer Bhide · section 54F · section 54 · capital gains exemption · investment in property · spouse name · reinvestment of capital gain · residential property · date of transfer

Also reported as

349 ITR 80

Sections most often in play

Section 54F Section 54 Section 143(3)Section 148 Section 45 Section 139(1)Section 142(1)Section 144

Issues it is cited on

section 54f(1)section 54e section 54ec section 54b section 54f long-term capital asset date of transfer section 54 transfer of capital asset section 45 indexed cost of acquisition long term capital gain

Judgments citing DIT v. Mrs. Jennifer Bhide

HANCHIPURA CHANNAIAH NANDAKISHORE,MAHALKSHMIPURAM vs. INCOME TAX OFFICER WARD INTL, TAXATION 1(2) BANGALORE, BANGALORE

In the result appeal filed by the assessee is allowed

ITA 258/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.258/Bang/2025 Assessment Year : 2018-19 Hanchipura Channaiah Nandakishore 87, 2Nd Stage & Phase Mahalakshmipuram 2Nd Stage, 14Th Main, West Of Chord Ito Road Vs. Ward International Taxation 1(2) Mahalakshmipuram Bangalore Bangalore 560 086 Pan No :Blrpn0428A Appellant Respondent Appellant By : Sri Siddesh N Gaddi, A.R. Respondent By : Dr. Divya K.J., D.R. Date Of Hearing : 07.08.2025 Date Of Pronouncement : 04.11.2025

For Appellant: Sri Siddesh N Gaddi, A.RFor Respondent: Dr. Divya K.J., D.R

Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 54Section 54(2)Section 80T

…399/287 ITR 271 (Mad.) -The deduction under section 54 was allowed where the new residential property was purchased in the name of the wife of the assessee. (b) DIT, International Taxation v. Mrs. Jennifer Bhide [2011] 15 taxmann.com 82/203 Taxman 208/[2012] 349 ITR 80 (Kar.) – The Tribunal has allowed exemption u/s 54 for investment in residential property by the assessee jointly with her husband. IT(IT)A No.258/Bang/2025 HanchipuraChannaiah Nandakishore, Bangalore Page 13 of 16 (c) Kamlesh Keswani v. Asstt. CIT [2023] 451 ITR 153 (Delhi)/W.P.(C) 13713/2022, CM APPL. 41874/2022 & CM APPL. 41875/2022 (Delhi HC)…

VITHIYA MURALI,NAGAPATTINAM vs. ITO, WARD-1,, KUMBAKONAM

The appeal of the assessee is allowed

ITA 3333/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jul 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.3333/Chny/2024 Assessment Year: 2015-16 Vithiya Murali, Vs. Income Tax Officer, No.51, Subramaniyampuram, Ward-1, Mayiladuthurai, Nagapattinam Kumbakonam. Tamil Nadu-609 001. [Pan: Aohpv4251M]

For Appellant: Mr.Abhishek Murali, C.AFor Respondent: Ms.Gouthami Manivasagam, JCIT

Section 143(3)Section 148Section 54F

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.3333/Chny/2024 Assessment Year: 2015-16 Vithiya Murali, Vs. Income Tax Officer, No.51, Subramaniyampuram, Ward-1, Mayiladuthurai, Nagapattinam Kumbakonam. Tamil Nadu-609 001. [PAN: AOHPV4251M] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.Abhishek Murali, C.A. प…

MR COLATHUR N. RAM ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 34(1), MUMBAI

In the result, the appeal is partly allowed for statistical purposes in terms of what we have observed hereinabove

ITA 1464/MUM/2024[2013-14]Status: DisposedITAT Mumbai17 Sept 2024AY 2013-14

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(1)Section 143(2)Section 250Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Mr. Colathur N. Ram Vs. ACIT 35(1) 2nd Floor, Pratyakshakar Bhavan, Waheeda bldg, Bandra East, 19 Nargis Dutt Road, Mumbai-400051 Pali Hill, Bandra West, Mumbai-400050. PAN/GIR No. AAIPR4661A (Appellant) .. (Respondent) Assessee by Shri. Prakash D. Jotwani Revenue by Shri. H.M. Bhatt (SR.DR.) Date of Hearing 18/06/2024 Date of Pronouncement 17/09/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been preferred against the impugned order dated 13.03…

INCOME AX OFFICER, WARD-6(1), PUNE vs. SAMBHAJI MARUTI KATKAR, PUNE

ITA 666/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Arvind Desai, Addl. CIT-DR

Section 143(3)Section 54F

…1 ITA.No.645, 666 & CO.No.19/PUN./2024 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.Nos.645, 666 & CO.No.19/PUN./2024 Assessment Year 2021-2022 Mr. Sambhaji Maruti The Income Tax Officer, Katkar, S.No.26/6, Ward – 6 (1), PMT Bldg., Singhad Road, Wadgaon Shankar Sheth Road, vs (Bk), PUNE - 411 051 Swargate, PUNE – 411 037. Maharashtra.PAN AEZPK8714Q Maharashtra. (Appellant/Cross Objector) (Respondent/Appellant) For Assessee : Shri Bhuvanesh Kankani For Revenue : Shri Arvind Desai, Addl. CIT-DR Date of…

MR. SAMBHAJI MARUTI KATKAR,PUNE vs. ITO, WARD 6(1), PUNE, PUNE

ITA 645/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Arvind Desai, Addl. CIT-DR

Section 143(3)Section 54F

ANIL BHARDWAJ,ZAMBIA vs. DCIT-ACIT-INT-TAX GURGAON, GURGAON

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

ITA 1250/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Aug 2024AY 2020-21

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1250/Del/2024 (A.Y 2020-21) Anil Bhardwaj Dcit/Acit 5994, Benakale Road, P. O Vs. International Tax, Box No. 31776, Northmead, Office Of Acit-Dcit Int- Near Rhodes Park School, Tax, Gurgaon Lusaka-10101, Zambia, Ny (Respondent) Pan No. Anlpb2321F (Appellant)

For Appellant: Sh. Shailesh Kumar, CA

Section 143(3)Section 144C(13)Section 54Section 54F

…1 Anil Bhardwaj Zambia IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE Dr. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1250/DEL/2024 (A.Y 2020-21) Anil Bhardwaj DCIT/ACIT 5994, Benakale Road, P. O Vs. International Tax, Box No. 31776, Northmead, Office of ACIT-DCIT INT- Near Rhodes Park School, TAX, Gurgaon Lusaka-10101, Zambia, NY (RESPONDENT) PAN No. ANLPB2321F (APPELLANT) Assessee by : Sh. Shailesh Kumar, CA Department Sh. Vijay B Vasanta, CIT DR by: Date of Hearing 07.08.2024 Date of Pronouncement 29.08.2024 ORDER PER YOGESH KUMAR U.…

ABDUL NAYAB SHAIKH,MUMBAI vs. ITO WARD 23(1)(1), MATURMANDIR, MUMBAI

The appeal is dismissed

ITA 4012/MUM/2023[2011-12]Status: DisposedITAT Mumbai07 May 2024AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

Section 139(1)Section 143(3)Section 147Section 148Section 250Section 4Section 54Section 54F

…nd direct theld. AO to allow the benefit of deduction u/s. 54F of the Act at Rs. 89,45,000/- for two flats purchased in the name of assessee's wife and son. 3.6. As held by the Karnataka High Court in the case of DIT v Mrs. Jennifer Bhide (2011) ITA_169/2011 (349 ITR 80), the entire Section 54 does not expressly provide that to claim the exemption under the said section the new property should be purchased or the construction of the property should be in the name of the taxpayer only. What the section requires is the reinvestment of the capital gain. Therefore, "if the assessee has reinvested the gain amount with…

KULWANT SINGH,MOHALI vs. ITO, W-6(5), MOHALI

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

ITA 395/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Apr 2024AY 2015-16

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Anil Sharma, JCIT, Sr. DR

Section 2(14)Section 54B

…o.l 106/2011 order dated 27.9.2011 DEL-HC d) e) Shri Raja Ram Patidarvs ITO in ITA No. 371/Ind/2015 order dated 28.09.2018 f) CIT Vs. Gurnam Singh (P&H) (2010) 327 ITR 278 ACIT Vs. Deepak Kumar Dhawan (2014)23 TTJ 600 (Ind) g) h) DIT Vs. Jennifer Bhide (2011) 15 Taxmann.com 82 (Kar.) 6.10 It was submitted that the Ld. CIT(A) has stated that the certificates as filed by the Assessee do not certify that the Land in question was used for agricultural purposes and thus the Assessee is not entitled to exemption u/sec 54B of the Act- In this regard it is submitted that the AO has already given the part benefit of prov…

GOPALKRISHNA PANDU SHETTY,MUMBAI, MAHARASHTRA vs. ACIT CIRCLE 32(1), MUMBAI, MUMBAI, MAHRASHTRA

ITA 2471/MUM/2023[2016-17]Status: DisposedITAT Mumbai01 Mar 2024AY 2016-17

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Manish ShethFor Respondent: Shri Manish Ajudiya

Section 143(3)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Gopalkrishna Pandu Shetty, 503/504, Darshan Tower, Chikuwadi, Borivali (West), Mumbai - 400092 [PAN: AKXPS6590C] …………… Appellant Assistant Commissioner of Income Vs Tax, Circle 32(1), Mumbai, Room No. 702, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 ……………. Respondent Appearance For the Appellant/Assessee : Shri Manish Sheth For the Respondent/Department : Shri Manish Ajudiya Date Conclusion of hearing : 05.12.2023 Pronouncement of order : 01.03.2024 O R…

SIMRAN BAGGA,DUBAI vs. ACIT,CIRCLE INT. TAXATION, 1(1)(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1786/DEL/2023[2020-21]Status: DisposedITAT Delhi04 Jan 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Anshul Kumar, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(2)Section 143(3)Section 270A(9)(a)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1786/Del/2023 : Asstt. Year: 2020-21 Simran Bagga, Vs ACIT, C/o CA Anshul Kumar/ CA Satish Circle-1(1)(2), Kumar Lalit Vanjani & Co., CA, International Taxation, 16, Nehru Apartments, Outer Ring New Delhi Road, Kalkaji, New Delhi-110019 (APPELLANT) (RESPONDENT) PAN No. ALGPC5171K Assessee by : Sh. Anshul Kumar, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 11.10.2023 Date of Pronouncement: 04.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member:…

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR

Section 250Section 271(1)(c)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.613, 566/Coch/2022 Assessment Year : 2015-16 Smt. Maries Joseph, Vs. DCIT, Flat No.5A, Skyline Infinity International Taxation, Apartment, Kochi. Carmel Park Road, Mundupalayam, Thrissur – 680 001. PAN : AZNPJ 5373 M ASSESSEE RESPONDENT Assessee by : Shri. Arun Raj S, Advocate Revenue by : Smt. J M Jamuna Devi, Sr AR Date of hearing : 06.12.2022 Date of Pronouncement : 02.01.2023 O R D E R Per Padmavathy S, Accountant Member These appeals are against the orders of CIT(…

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR

Section 250Section 271(1)(c)Section 54F

MR.RAHIL MAHESH KUMAR NIZAMUDDIN ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

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

ITA 892/BANG/2019[2014-15]Status: DisposedITAT Bangalore18 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri K.Y. Ningoji Rao, A.RFor Respondent: Shri V.S. Chakrapani, D.R

Section 48Section 54FSection 55A

…ITA No.892/Bang/2019 Mr. Rahil Mahesh Kumar Nizamuddin, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2014-15 Mr. Rahil Mahesh Kumar Nizamuddin CA K.Y. Ningoji Rao Deputy Commissioner of Rao & Venkatesulu, Income-tax Chartered Accountants, International Taxation Circle Vs. No.200, 3rd D Cross, II Block 1(2) III Stage, Basaveshwaranagar Bengaluru Bengaluru 560 079 PAN NO : 560 079. APPELLANT RESPONDENT Appellant by : Shri K.Y. Ningoji Rao, A.R. Respondent by : Shri V.S. Chakrapani, D…

KAUSHLENDRA SINGH,JAIPUR vs. ITO WARD-5(3) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 191/JPR/2021[2011-12]Status: DisposedITAT Jaipur04 May 2022AY 2011-12

For Appellant: Shri C.P. Chawla (ITP)For Respondent: Ms Runi Pal (Addl.CIT) a

Section 139Section 143(3)Section 147Section 271FSection 54F

…e case of CIT Vs Shri Natarajan (2007) 287 ITR 271 (Mad). Decision of Hon'ble Punjab & Haryana High Court in the case (VI) of CIT Vs Shri Gurman Singh (2014) 327 ITR 278. Decision of Hon'ble Karnataka High Court in the case of DIT (VII) Vs Mrs. Jennifer Bhide 349 ITR 80. The ld. CIT(A) has not given any heed to the various submission put forth before him. The decisions of Hon'ble Rajasthan High Court Jaipur in the case of Shri Mahadev Balai Vs ITO Ward-7(2) Jaipur in D.B. Income Tax Appeal No. 136/2017 & others, dated 07/11/2017 on which reliance was placed during the course of appellate proceedings in support of…

INCOME TAX OFFICER,WARD-10(2), BANGALORE vs. SMT. Y MANJULA REDDY, BANGALORE

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 1780/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2008-09

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 54F

…ITA Nos.1755 & 1780/Bang/2013 Smt. Y. Manjula Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 Y. Manjula Reddy D-1102 Sterling Terrace apartments Kathriguppe Main road ITO Ward-10(2) Vs. Banashankari 3rd Stage Bangalore Bangalore 560 070 PAN NO :ABLPR5569H APPELLANT RESPONDENT Assessment Year: 2008-09 ITO Ward-10(2) Vs. Y. Manjula Reddy Bangalore Bangalore 560 070 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Sankar Ganesh K., D…

Y. MANJULA REDDY vs. ITO,

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 1755/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2008-09

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 54F

ANTONY PARAKAL KURIAN vs. ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed in part

ITA/254/2021HC Karnataka09 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 260Section 260ASection 54Section 54F

…ng to the investment made by the assessee in a new asset purchased in the name of his wife is concerned, the Tribunal has extended the relief placing reliance on the Coordinate Bench decision of this Court in the case of DIT v. Mrs.Jennifer Bhide, (2012) 349 ITR 80 (Kar.). We have no reason to differ from the same. 17. Coming to the payments said to have been made by the assessee towards stamp duty by way of Demand Drafts, no adequate material being available to identify to whom these accounts belong to, the Tribunal has remanded the matter to the Assessing Officer to ascertain the payments, hen…

SMT Y MANJULA REDDY vs. THE INCOME TAX OFFICER

In the result, the appeal is disposed of

ITA/177/2017HC Karnataka23 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(3)Section 260Section 260ASection 54F

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF AUGUST 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.177 OF 2017 BETWEEN: SMT. Y. MANJULA REDDY PRESENTLY R/AT. NO.1010 3RD FLOOR, 26TH MAIN 4TH 'T' BLOCK, JAYANAGAR BANGALORE-560041. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL FOR SRI. BHAIRAV KUTTAIAH, ADV.,) AND: THE INCOME TAX OFFICER WARD-10(2), BMTC BUILDING 6TH BLOCK, 80 FT. ROAD KORAMANGALA, BANGALORE-560095. ... RESPONDENT (BY SRI. E.I. SANMATHI, ADV., FOR SRI. K.V. ARAVIND, ADV.,)…

SMT.GIRIJA VARADARAJU ,BANGALORE vs. INCOME TAX OFFICER WARD-3(2)(3), BANGALORE

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

ITA 768/BANG/2019[2015-16]Status: DisposedITAT Bangalore06 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Kannan Narayanan, Advocate

Section 139(1)Section 234Section 54F

…of 7 ownership of the landed property is in the name of assessee’s spouse, investment by assessee in construction of residential house would not disentitle the claim for exemption u/s. 54F of the Act. It was similarly held in DIT (IT) v. Mrs. Jennifer Bhide, 349 ITR 80 (Kar) as follows:- “A careful reading of section 54 as well as section 54EC makes it clear that when capital gains arise from the transfer of long term capital asset to an assessee and the assessee has, within the period of one year before or two years after the date on which the transfer took place purchase or has, within the period of three yea…

SMT. SUBBALAKSHMI KURADA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(2), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 2493/BANG/2019[2016-17]Status: DisposedITAT Bangalore08 May 2020AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2016-17

For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Shri Rajendra Chandekar, JCIT(DR)(ITAT), Bengaluru

Section 54Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER Assessment year: 2016-17 Smt. Subbalakshmi Kurada Vs. The Assistant Commissioner #14, Siri Manor, of income Tax, AR Gopalaswamy Layout, Circle - 3(1)(2) JP Nagar, 2nd Phase, Bengaluru Bengaluru - 560078 PAN: APBPK 4083R APPELLANT RESPONDENT Appellant by : Shri V.Srinivasan, Advocate Respondent by : Shri Rajendra Chandekar, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 17.02.2020 Date of Pronouncement : 08.05.2020 O R D E R Per B R Baskaran, Accountant Member The appea…

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