How many judgments cite ITO v. K.C. Gopalan?

14 judgments on BharatTax cite ITO v. K.C. Gopalan (107 Taxmann 591), spanning 2015 to 2026.

Which sections of the Income Tax Act does ITO v. K.C. Gopalan come up under?

It is most often cited in judgments turning on Section 54, Section 143(3), Section 139(1), Section 142(1), Section 143(1), Section 143(2).

ITO v. K.C. Gopalan

107 Taxmann 591High Court1999#7618 most cited

What is ITO v. K.C. Gopalan authority for?

For exemption under Section 54, an assessee needs to construct or purchase a residential house for their own residence. The sale consideration from the asset sold does not necessarily have to be used for this purchase.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

ITO v. K.C. Gopalan · section 54 · exemption · capital gains · residential house · purchase · construction · sale consideration · own residence

Sections most often in play

Section 54 Section 143(3)Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 234A Section 234B

Issues it is cited on

date of transfer section 54f section 54 section 45 long term capital gain transfer previous year prescribed nfac document section 143(3)india

Judgments citing ITO v. K.C. Gopalan

Vijay Krishnaji Sawant, Mumbai vs. Income Tax Officer 32(2)(1), Mumbai

In the result, the appeal is partly allowed

ITA 8991/MUM/2025[2012-13]Status: DisposedITAT Mumbai18 Mar 2026AY 2012-13

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarvijay Krishnaji Sawant Income Tax Officer-32(2)(1) Vijay Niwas, Ceaser Road, Kautilya Bhavan, Opp. Bombay Cambridge School, Mumbai-400 051 Vs. Amboli, Andheri Railway Station S.O., Mumbai-400 058 Pan/Gir No. Aapps 7027 Q (Appellant) : (Respondent) Appellant By : Shri Haridas Bhatt Respondent By : Shri Ankit Tiwari Date Of Hearing : 04.03.2026 Date Of Pronouncement : 18.03.2026 O R D E R Per Saktijit Dey:

For Appellant: Shri Haridas BhattFor Respondent: Shri Ankit Tiwari

Section 50CSection 50C(1)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Vijay Krishnaji Sawant Income Tax Officer-32(2)(1) Vijay Niwas, Ceaser Road, Kautilya Bhavan, Opp. Bombay Cambridge School, Mumbai-400 051 Vs. Amboli, Andheri Railway Station S.O., Mumbai-400 058 PAN/GIR No. AAPPS 7027 Q (Appellant) : (Respondent) Appellant by : Shri Haridas Bhatt Respondent by : Shri Ankit Tiwari Date of Hearing : 04.03.2026 Date of Pronouncement : 18.03.2026 O R D E R Per Saktijit Dey, Vice President: The present appeal by the assessee arises ou…

Azizul Ghani, New Delhi vs. Income Tax Officer - ITO Ward 63(3) New Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2962/DEL/2025[2015-16]Status: DisposedITAT Delhi03 Feb 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarazizul Ghani Vs. Ito, Ward 63(3) 1407 Pan Mandi E-2, Block, Civic Centre, Sadar Bazar, New Delhi – 110002 Delhi – 110006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpg7737K Appellant .. Respondent

For Appellant: Ms. Rano Jain, AdvFor Respondent: Sh. Om Prakash, Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 54

…P a g e | 1 Azizul Ghani (AY: 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Azizul Ghani Vs. ITO, Ward 63(3) 1407 Pan Mandi E-2, Block, Civic Centre, Sadar Bazar, New Delhi – 110002 Delhi – 110006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPG7737K Appellant .. Respondent Assessee by : Ms. Rano Jain, Adv. Ms. Mansi Jain, Adv.. Department by : Sh. Om Prakash, Sr. DR Date of Hearing 06.11.2025 Date of Pronouncement 03.02.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dat…

Phillip Koshy, Delhi vs. DCIT Central Circle-29, Delhi

In the result, appeal of the assessee is allowed

ITA 415/DEL/2022[2012-13]Status: DisposedITAT Delhi21 Mar 2024AY 2012-13

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.415/Del/2022 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Phillip Koshy, Dcit, C/O K B Chandna & Co., E-27, Vs. Central Circle-29, Ndse-Ii, Delhi. Delhi. Pan No. Armpk8500C अपीलाथ" Appellant ""यथ"/Respondent

Section 234ASection 54

…I.T.A.No.415/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.415/Del/2022 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Phillip Koshy, DCIT, C/o K B Chandna & Co., E-27, Vs. Central Circle-29, NDSE-II, Delhi. Delhi. PAN No. ARMPK8500C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Yudhister Mehtani, CA Revenue by Shri Vivek Vardhan, Sr. DR सुनवाईक"तारीख/ Date of hearing: 01.01.2024 21.03.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is fil…

Rajendra Aggarwal, New Delhi vs. ITO, Ward-1(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 107/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Mar 2024AY 2017-18

Bench: Shri Amit Shukla & Shri M. Balaganesh[Assessment Year: 2017-18]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2017-18] Rajendra Aggarwal, Income Tax Officer, C/o-Vinod Kumar Bindal & Vs Ward-1(3), Co., Chartered Accountants, C.R. Building, ITO, Shiv Sushil Bhawan, I.P. Estate, D-219, Vivek Vihar-I, New Delhi-110002 New Delhi-110095 PAN: ADQPA4147F Assessee Revenue Assessee by Shri Vinod Bindal, CA & Ms. Rinky Sharma, ITP Revenue by Shri Vivek Vardhan, Sr. DR Date of Hearing 15.02.2024 Date of Pronouncement 04.03.2024 ORDER PER AMIT SHUKLA, JM, The afor…

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…

DCIT, CC, Gzbd vs. Anjali Mittal, Gzbd

In the result, appeal of the Revenue is dismissed

ITA 1809/DEL/2021[2018-19]Status: DisposedITAT Delhi06 Apr 2023AY 2018-19

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2018-19 Dy. Commissioner Of Vs. Smt. Anjali Mittal, Income Tax, B-7, Ashok Nagar, Central Circle, Ghaziabad-201 001. Ghaziabad. Pan Aigpm4257R (Appellant) (Respondent)

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Kanav Bali, Sr. DR

Section 133ASection 54FSection 54F(1)(b)Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2018-19 Dy. Commissioner of Vs. Smt. Anjali Mittal, Income Tax, B-7, Ashok Nagar, Central Circle, Ghaziabad-201 001. Ghaziabad. PAN AIGPM4257R (Appellant) (Respondent) Assessee by: Shri Somil Agarwal, Adv. Shri Deepesh Garg, Adv. Department by : Shri Kanav Bali, Sr. DR Date of Hearing : 20.03.2023 Date of 06.04.2023 pronouncement : O R D E R PER ASTHA CHANDRA, JM This appeal has been filed by the Revenue against the order of the Ld. Commissioner of Income Ta…

C.R.Parthiban, Chennai vs. ITO, Chennai

In the result, the appeal of the Assessee it is dismissed

ITA 1023/CHNY/2017[2012-2013]Status: DisposedITAT Chennai31 Mar 2022AY 2012-2013

Bench: Shri Mahavir Singhand Dr. M.L. Meenaआयकर अपील सं./Ita No.:1023/Chny/2017 िनधा"रण वष"/Assessment Year: 2012 - 2013

For Appellant: Mr. K. Gopalakrishnan, AdvocateFor Respondent: Mr. Guru Bashyam, CIT

Section 143(1)Section 143(2)Section 143(3)Section 45Section 47Section 54

…1986 and 672 dated 16.12.1993. It was a case of construction of residential flat and not purchase of residential flat and as the Assessee had fulfilled all the conditions precedent, he was entitled to exemption under section 54. In ITO Vs. K.C. Gopalan (1999) 107 Taxmann 591 (ker), the court observed that the Assessee has to construct or purchase, a house property for his own residence in order to get the benefit of Section 54. The wording of the section itself would make it clear that the law does not insist that the sale consideration obtained by the Assessee itself should be utilized for the purchase of house…

Mrs. Rajyashree Shyam, Chennai vs. ACIT, Corporate Circle - 18 (1), Chennai

In the result, the appeal filed by the assessee stands

ITA 2114/CHNY/2019[2016-17]Status: DisposedITAT Chennai08 Nov 2019AY 2016-17

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.2114/Chny/2019 "नधा"रण वष" /Assessment Year : 2016-2017. Rajyashree Shyam, Vs. The Assistant Commissioner No.A-1405, Of Income Tax, Radiance Mandarin, Corporate Circle 18(1) No.1, Pallavaram Chennai 600 034. Thioraipakkam Raidal Road, Chennai 600 097. [Pan Agcps 0649F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. AR.V. Sreenivasan, JCIT

Section 143(3)Section 54

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.2114/CHNY/2019 "नधा"रण वष" /Assessment year : 2016-2017. Rajyashree Shyam, Vs. The Assistant Commissioner No.A-1405, of Income Tax, Radiance Mandarin, Corporate Circle 18(1) No.1, Pallavaram Chennai 600 034. Thioraipakkam Raidal Road, Chennai 600 097. [PAN AGCPS 0649F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri.R. Vijayaragha…

Sri Pradeep Singh Gurung, Siliguri vs. DCIT, Circle-3, Siliguri

In the result, appeal of assessee is allowed

ITA 374/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 Oct 2018AY 2011-12

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 54Section 54(1)

…1 Pradeep Singh Gurung, AY 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 374/Kol/2017 Assessment Year: 2011-12 Pradeep Singh Gurung Vs. Deputy Commissioner of Income-tax, (PAN: AEDPG9995F) Circle-3, Siliguri Appellant Respondent Date of Hearing 17.07.2018 Date of Pronouncement 10.10.2018 For the Appellant Shri S. Agarwal, Advocate For the Respondent Shri A. Bhattacharjee, Addl. CIT ORDER Per Shri A.T.Varkey, JM This…

Yatin Prakash Telang, Mumbai vs. Income Tax Officer-21(3)(5), Mumbai

In the result, the appeal assessee is allowed

ITA 1136/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Jul 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Prakash G JhunjhunwalaFor Respondent: Shri V. Vidhyadhar, DR

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

…Aayakr ApIlaIya AiQakrNa “G” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 1136/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2012-13) Yatin Prakash Telang Income Tax Officer, C-2, Shanti CHS Ltd, Mahim, Ward No. 21(3)(5), Aayakar Vs. Mumbai-400 016 Bhavan, Mumbai .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAXP73074A अपीलाथी की ओर े / Appellant by : Shri Prakash G Jhunjhunwala, Shri Abhishek…

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…

ACIT, New Delhi vs. Shri Suresh Nanda, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross

ITA 4806/DEL/2015[2012-13]Status: DisposedITAT Delhi22 Feb 2016AY 2012-13

Bench: Shri J. Sudhakar Reddy, Am & Shri Sudhanshu Srivastava, Jm

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Nirupama Kotru, CIT, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI SUDHANSHU SRIVASTAVA, JM ITA Nos.4802 to 4806/Del/2015 AYs : 2006-07, 2007-08, 2008-09, 2009-10 & 2012-13 ACIT, Vs. Suresh Nanda, Central Circle-03, Room 4, Casurina Avenue, No.332, ARA Centre, Westend Greens, Jhandewalan Extn., 30-D, Rajokri, New Delhi. New Delhi. PAN: AAFPN9895H CO Nos.266 to 269/Del/2015 (ITA Nos.4802 to 4805/Del/2015) AYs : 2006-07, 2007-08, 2008-09 & 2009-10 Suresh Nanda, Vs. ACIT, 4, Casurina Avenue, Central Circle-03, Room No.332, ARA Westend Greens, Centre, Jhandewalan Extn.,…

ACIT, New Delhi vs. Shri Suresh Nanda, New Delhi

In the result, all the appeals of the Revenue are dismissed and the Cross

ITA 4802/DEL/2015[2006-07]Status: DisposedITAT Delhi22 Feb 2016AY 2006-07

Bench: Shri J. Sudhakar Reddy, Am & Shri Sudhanshu Srivastava, Jm

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Nirupama Kotru, CIT, DR

ACIT, Rewari vs. Sh. Rajender Singh Yadav, Gurgaon

In the result the appeal of the Revenue is dismissed

ITA 4169/DEL/2011[2008-09]Status: DisposedITAT Delhi07 Oct 2015AY 2008-09

Bench: Shri I.C.Sudhir & Shri J.Sudhakar Reddyay : - 2008-09 Acit, Circle: Rewari Vs. Sh. Rajender Singh Yadav Aayakar Bhawan, Model Town 158, Housing Board Colony Rewari Jharsa Road, Gurgaon Pan: Aabpy 9819 N (Appellant) (Respondent) Appellant By : Shri Vikram Sahay, Sr.D.R. Respondent By: Sh. Gautam Jain, C.A.

For Appellant: Shri Vikram Sahay, Sr.D.RFor Respondent: Sh. Gautam Jain, C.A

Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “F” NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AY : - 2008-09 ACIT, Circle: Rewari vs. Sh. Rajender Singh Yadav Aayakar Bhawan, Model Town 158, Housing Board Colony Rewari Jharsa Road, Gurgaon PAN: AABPY 9819 N (Appellant) (Respondent) Appellant by : Shri Vikram Sahay, Sr.D.R. Respondent by: Sh. Gautam Jain, C.A. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Revenue and is directed against the order of Ld.CIT(A), Rohtak dated 08.07.2011 pertaining to the AY 2008-09. 2…