How many judgments cite Sunil Amritlal Shah v. ITO?

10 judgments on BharatTax cite Sunil Amritlal Shah v. ITO (76 Taxmann.com 368), spanning 2022 to 2026.

Which sections of the Income Tax Act does Sunil Amritlal Shah v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 54, Section 54F, Section 271(1)(c), Section 2(47), Section 50C.

Sunil Amritlal Shah v. ITO

76 Taxmann.com 368Reported decision2016#10842 most cited

What is Sunil Amritlal Shah v. ITO authority for?

For the purpose of claiming deduction under section 54, the date of possession of a new flat, even if under construction, is considered the date of acquisition, not the date of registration.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Sunil Amritlal Shah v ITO · section 54 · deduction under section 54 · date of possession · new flat · under construction flat · date of acquisition

Sections most often in play

Section 143(3)Section 54 Section 54F Section 271(1)(c)Section 2(47)Section 50C Section 144B Section 17

Issues it is cited on

long-term capital asset purposive interpretation indexed cost of acquisition section 54f date of transfer section 54 section 2(47)long term capital gains long term capital gain fair market value section 271(1)section 27

Judgments citing Sunil Amritlal Shah v. ITO

Shashank Merchant, Andheri West, Mumbai vs. Income Tax Officer, Circle 26(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 7525/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Mar 2026AY 2017-18

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Appellant: Shri Piyush Chhajed, C.A. & Shri Veetrag Chhajed – CA

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

…/IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM AND SHRI ARUN KHODPIA, AM Shashank Merchant Income Tax Officer, Circle 26(1) 1001, Jeevan Sathi, 18 CD, Barfiwala Mumbai. Marg, Juhu Lane, Andheri West, Kautilya Bhavan, Mumbai 400051. Vs. Mumbai 400058. PAN/GIR No. ABNPM8184D (Appellant) : (Respondent) Assessee by : Shri Piyush Chhajed, C.A. & Shri Veetrag Chhajed – CA. : Shri Sanjeev Bhagat – Sr. AR Respondent by Date of Hearing : 04/03/2026 Date of Pronouncement : 06/03/2026 O R D E R Per Anikesh Banerjee, JM: The instant appeal of the assessee was preferred against the or…

Kishore Anand Shetty, Goregaon East Mumbai vs. Circle 32(2), Mumbai

In the result, both the appeals of the assessee are allowed in terms indicated above

ITA 4975/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Feb 2026AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 271(1)(c)Section 50CSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4974/Mum/2025 & 4975/Mum/2025 (Assessment Year :2014-15) Kishore Anand Shetty Vs. ACIT, Circle-32(2), A-4502, 45th Floor Mumbai Tower A, Oberoi Esquire Off Western Express Highway Goregaon East Mumbai- 400 063 PAN/GIR No.AAGPS2681D (Appellant) .. (Respondent) Assessee by Shri Subodh Ratnaparkhi Revenue by Shri Hemanshu Joshi, Sr.DR Date of Hearing 03/02/2026 Date of Pronouncement 09/02/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): These two appeals have been preferr…

Kishore Anand Shetty, Mumbai vs. Circle-32(2), Mumbai

ITA 4974/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Feb 2026AY 2014-15

Section 143(3)Section 271(1)(c)Section 50CSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4974/Mum/2025 & 4975/Mum/2025 (Assessment Year :2014-15) Kishore Anand Shetty Vs. ACIT, A-4502, 45th Floor Circle-32(2), Tower A, Oberoi Mumbai Esquire Off Western Express Highway Goregaon East Mumbai- 400 063 PAN/GIR No.AAGPS2681D (Appellant) .. (Respondent) Assessee by Shri Subodh Ratnaparkhi Revenue by Shri Hemanshu Joshi, Sr.DR Date of Hearing 03/02/2026 Date of Pronouncement 09/02/2026 आदेश / O R DER PER AMIT SHUKLA (J.M): These two appeals have been preferred by th…

Poonam Dhananjay Sandu, Navi Mumbai vs. Income Tax Officer, Navi Mumbai

In the result, the appeal filed by the assessee partly allowed

ITA 2050/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Nov 2025AY 2017-18

Bench: Shri Sandeep Gosain, () & Shri Girish Agrawal, ()

Section 143(3)Section 234BSection 250Section 270A(3)Section 270A(9)Section 54

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL, (ACCOUNTANT MEMBER) I.T.A. No.2050/Mum/2025 Assessment Year: 2017-18 Poonam Vs ITO, Ward -27(2)(1) DhananjaySandu Vashi Rly StnBldg, 7th Road, SanduWadi, Navi Mumbai Chembur PAN: AAPQPS7175D (Appellant) (Respondent) Appellant by Mr. Viraj Mehta Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 29.09.2025 Date of Pronouncement 26.11.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal filed by the assesseechallenging the impugned orders dated 27.01.2025 pass…

Assistant Commissioner of Income Tax, Circle-1(1)(1), Meerut vs. Prem Sapra, New Delhi

The appeal of the revenue is dismissed

ITA 1739/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Smt. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2021-22

Section 143(3)Section 54

…1 ACIT v. Prem Sapra A.Y. 2021-22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SMT. ANNAPURNA GUPTA , ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2021-22 ACIT, Circle-1(1)(1), Vs Prem Sapra, Meerut. C-763, New Friends Colony, New Delhi-110025. PAN: ACWPS 9855 P APPELLANT RESPONDENT Assessee represented by Shri Sanjeev Sapra, Adv. & Shri Sandeep Sapra, Adv. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 01.04.2025 Date of pronouncement 20.06.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal filed by the revenue is dir…

Mayura Mohta, Mumbai vs. D.C.I.T., Circle - 29, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1953/KOL/2024[2017-2018]Status: HeardITAT Kolkata21 Jan 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle-29 Mayura Mohta Aaykar Bhavan Dakshin, 2, Sumer Trinity Towers 202, Tower-I, New Prabhadevi Road, Gariahat Road (South), Vs. Prabha Devi, Mumbai-400 025 Kolkata-700031, West Bengal (Appellant) (Respondent) Pan No. Aevpm3232R Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Monalisha Pal Mukherjee, Dr Date Of Hearing: 16.12.2024 Date Of Pronouncement : 21.01.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Monalisha Pal Mukherjee

Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM DCIT, Circle-29 Mayura Mohta Aaykar Bhavan Dakshin, 2, Sumer Trinity Towers 202, Tower-I, New Prabhadevi Road, Gariahat Road (south), Vs. Prabha Devi, Mumbai-400 025 Kolkata-700031, West Bengal (Appellant) (Respondent) PAN No. AEVPM3232R Assessee by : Shri Sunil Surana, AR Revenue by : Shri Monalisha Pal Mukherjee, DR Date of hearing: 16.12.2024 Date of pronouncement : 21.01.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Facele…

Rita Sunil Shah, Mumbai vs. Income Tax Officer(It) 4(2)(1), Mumbai

The appeals are partly allowed

ITA 4070/MUM/2023[2011-12]Status: DisposedITAT Mumbai13 May 2024AY 2011-12

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm The Income Tax Officer(It) Sunil Amritlal Shah 4(2)(1) C/O Vimal Punimiya & Room No. 1708, Co.,501, 17Th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman Point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) Pan No. Hvnps5321F The Income Tax Officer(It) Rita Sunil Shah 4(2)(1) C/O Vimal Punimiya & Room No. 1708, Co.,501, 17Th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman Point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) Pan No. Djgps8073B

For Respondent: Shri Soumendu Kumar Dash–

Section 142Section 144Section 144CSection 147Section 148Section 254Section 271(1)(c)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM The Income Tax Officer(IT) Sunil Amritlal Shah 4(2)(1) C/o Vimal Punimiya & Room no. 1708, CO.,501, 17th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) PAN No. HVNPS5321F The Income Tax Officer(IT) Rita Sunil Shah 4(2)(1) C/o Vimal Punimiya & Room no. 1708, CO.,501, 17th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) PAN No. DJGPS8073B : Sh…

Sunil Amritlal Shah, Mumbai vs. Income Tax Officer(It) 4(2)(1), Mumbai

The appeals are partly allowed

ITA 4069/MUM/2023[2011-12]Status: DisposedITAT Mumbai13 May 2024AY 2011-12

For Respondent: Shri Soumendu Kumar Dash–

Section 142Section 144Section 144CSection 147Section 148Section 254Section 271(1)(c)Section 54

Satyamurti Ramasundar, Gurgaon vs. ACIT Circle-4(1), Gurgaon

In the result, appeal of the assessee is allowed

ITA 371/DEL/2021[2012-13]Status: DisposedITAT Delhi07 Jul 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2012-13 Satyamurti Ramasunder, Acit, D-502, Ivy Complex, Circle 4(1), Vs. Sushant Lok, 1-Blocka, Gurgaon Gurgaon (Haryana). (Pan: Aaapr0741H) (Appellant) (Respondent)

For Appellant: Shri Satyen Sethi & Arta Trana Panda, AdvsFor Respondent: Shri Ram Dhan Meena, Sr. DR

Section 143(3)Section 147Section 148Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Satyamurti Ramasunder, ACIT, D-502, IVY Complex, Circle 4(1), Vs. Sushant Lok, 1-BlockA, Gurgaon Gurgaon (Haryana). (PAN: AAAPR0741H) (Appellant) (Respondent) Present for: Appellant by : Shri Satyen Sethi & Arta Trana Panda, Advs. Respondent by : Shri Ram Dhan Meena, Sr. DR Date of Hearing : 03.07.2023 Date of Pronouncement : 03.07.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the orde…

Shri Reji Easow, Mumbai vs. ITO - 3(5), Thane

In the result, this appeal is allowed in the terms indicated above

ITA 1557/MUM/2020[2015-16]Status: DisposedITAT Mumbai08 Mar 2022AY 2015-16

Section 250Section 54

…ideration on 29-7-1988 and handing over of possession of the flat on the next day. (emphasis supplied) Assessment Year: 2015-16 Page 5 of 6 9. In similar facts and circumstances a co-ordinate bench of the Tribunal in the case of Bastimal K Jain Vs ITO: [2016] 76 Taxmann.com 368 (Mumbai) [08-06-2016] has, following the above said judgment of the Hon’ble High Court, held that that date of handing over the possession should be considered as appropriate date for considering the applicability of provisions of Section 54 of the Act and observed that in such circumstances and in the given facts of the case and also the…