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35 results for “capital gains”+ House Propertyclear

Sorted by relevance

Mumbai2,801Delhi2,048Bangalore955Chennai816Jaipur576Ahmedabad518Hyderabad478Kolkata466Pune389Chandigarh240Surat235Karnataka227Indore207Cochin204Visakhapatnam142Raipur92Nagpur84Calcutta56Rajkot55Telangana49Amritsar49Lucknow48Cuttack40Patna36SC35Agra35Guwahati32Dehradun21Jodhpur19Ranchi16Jabalpur15Allahabad13Kerala11Varanasi8Rajasthan4Panaji3Andhra Pradesh2Himachal Pradesh1D.K. JAIN JAGDISH SINGH KHEHAR1Orissa1Gauhati1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 14854Section 5428Section 14727Section 26326Section 54F24Addition to Income22Section 143(3)15Section 148A15Section 15114Exemption

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

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

ITA 241/AGR/2024[2015-16]Status: DisposedITAT Agra20 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

Section 142(1)Section 147Section 148Section 151Section 2(14)Section 250Section 54

house” within the meaning of section 54 of the Act, thereby qualifying for exemption of capital gains. Admittedly, the assessee has claimed deduction u/s. 54 of the Act in respect of capital gains arising from the transfer of a long term capital asset on the ground that the assessee had invested in other residential properties

Showing 1–20 of 35 · Page 1 of 2

11
Reassessment11
Deduction10

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 161/AGR/2017[2012-13]Status: DisposedITAT Agra18 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 54Section 54F

house property", other than the new asset, the amount of capital gain arising from the transfer of the original asset

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

ITA 113/AGR/2021[2016-17]Status: DisposedITAT Agra07 Feb 2025AY 2016-17

Bench: : Shri Ramit Kocharassessment Year: 2016-17

Section 143(2)Section 143(3)Section 36(1)(iii)

Gains of Business and profession”, which the assessee sought to adjust/set off against income from house property and income from other sources. Thus, as against the returned income of Rs.5,17,690/-, the Assessing Officer assessed the income of the assessee to the tune of Rs.49,62,488/-. 4. Aggrieved, the assessee filed first appeal with the CIT(Appeals

ACIT 2(1)(1), AGRA vs. MADHUKAR KAPUR, AGRA

The appeal stand partly allowed for statistical purposes

ITA 429/AGR/2015[2011-12]Status: DisposedITAT Agra23 Apr 2025AY 2011-12

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 429/Agr/2015 (िनधा"रण वष" / Assessment Year: 2011-12 ) Acit- 2(1)(1) बनाम/ Shri Madhukar Kapoor Agra. 64, Surya Nagar, Agra. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acnpk-8849-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. Arun Kumar Yadav – Ld. Cit-Dr ""थ"कीओरसे/Respondent By : Sh. Anurag Sinha, Adv. – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2011-12 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals)-Ii, Agra [Cit(A)] On 26-03-2015 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 28-02- 2014. The Sole Grievance Of The Revenue Is Qua Grant Of Deduction U/S 54 / 54F. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Adjudicated As Under. 2. In The Assessment Order, Ld. Ao Assessed Capital Gains On Sale Of Certain House Property For Rs.454.98 Lacs Which Was Not Shown By The Assessee In The Return Of Income. The Assessee Sold His 2/3Rd Share Of Land Situated At 5/161, Saunth Ki Mandi, Agra To M/S Mahim Patran Pvt. Ltd. (Mppl) In Which The Assessee Acted As A Director. The Total

For Appellant: Dr. Arun Kumar Yadav – Ld. CIT-DRFor Respondent: Sh. Anurag Sinha, Adv. – Ld. AR
Section 143(3)Section 2(47)(v)Section 53ASection 54Section 54F

capital gains on sale of certain house property for Rs.454.98 Lacs which was not shown by the assessee in the return

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra19 Dec 2025AY 2012-13

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 147Section 148Section 50C

capital gain by ld. CIT(Appeals) for the land sold, he submitted that the learned CIT(Appeals) cannot enhance the value of property on the basis of the valuation report. He should have considered the actual sale consideration or the stamp duty valuation, which is the fair market value. He prayed that the additions made by the tax authorities

GURDEEP SINGH,AGRA vs. PR.CIT.-1,, AGRA

In the result, appeal of assessee is allowed

ITA 31/AGR/2021[2015-16]Status: DisposedITAT Agra25 Oct 2023AY 2015-16

Bench: Sh. Shamim Yahya & Shri Anubhav Sharmagurdeep Singh Vs. The Pr. Cit-1 33, Laxmi Nagar, Sikandra, Agra Agra, Uttar Pradesh-282007 Pan No. Aflps 7500 K (Appellant) (Respondent) Assessee By Shri Anil Verma, Adv. Revenue By Shri Surendra Pal, Cit(Dr) Date Of Hearing: 11.10.2023 Date Of Pronouncement: 25.10.2023

Section 143(3)Section 263Section 45Section 54F

capital gain shall not be charged u/s 45 of the Act to the extent invested in such purchase / construction. But the above exemption shall not be available where the assessee owns more than one residential house, other than the newly purchased constructed one, on the date of transfer and the income from such residential house, other than the one residential

HARI SINGH,MATHURA vs. ITO WARD-3(2), MATHURA

In the result, the appeal of the assessee for statistical purposes treated as

ITA 440/AGR/2017[2009-10]Status: DisposedITAT Agra30 Jul 2019AY 2009-10

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 144Section 54Section 54BSection 54CSection 54F

capital gain of Rs.4,01,454/- on sale of an immovable property, where the assessee did not file any return of income. 3. The ld. CIT(A) observed that the AO noted in the assessment order that the claim of Rs.3,25,000/- made by the appellant assessee in respect of construction of a house

ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

ITA 189/AGR/2017[2012-13]Status: DisposedITAT Agra30 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year:2012-13

Section 54Section 54F

house, a long term capital gain of Rs.91,95,570/- was accrued to the assessee after deduction of the cost of indexation. 2.1 The assessee had claimed exemption u/s. 54F, as the assessee had invested an amount of Rs. 1,13,76,245/- for the purchase of a residential flat bearing Flat No. E- 1601, 16th Floor in the building

RENU GOYAL,GWALIOR vs. JCIT- RANGE -2, GWALIOR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 202/AGR/2025[2011-12]Status: DisposedITAT Agra26 Nov 2025AY 2011-12

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2011-12

Section 143(1)Section 143(2)Section 143(3)Section 250Section 250(6)

house property, business & profession, capital gain and income from other sources. She filed her return of income on 29.07.2011, declaring

ASHOK KUMAR GUPTA,GWALIOR vs. ACIT, GWALIOR

Appeal stand partly allowed

ITA 16/AGR/2020[2011-12]Status: DisposedITAT Agra28 Mar 2025AY 2011-12

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.16/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Ashok Kumar Gupta Acit - Circle-2 बनाम/ F-11, Harishankar Puram Gwalior Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.23/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Acit Circle-2 Shri Ashok Kumar Gupta बनाम/ Gwalior F-11, Harishankar Puram Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Shri Anurag Sinha (Advocate) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain (CIT) – Ld. CIT-DR
Section 132(4)Section 143(3)

capital asset u/s 2(14) and the assessee was not engaged in sale and purchase of land. The lands were situated in Village Lakhnoti and Turari which were not covered within the municipal limits of Gwalior before 31-01-2014 considering the notification issued by M.P. State Govt. on 31-01-2014. The assessee also furnished copies of Khasra / Khatoni

ACIT CIRCLE-2(1), GWALIOR vs. ASHOK KUMAR GUPTA, GWALIOR

Appeal stand partly allowed

ITA 23/AGR/2020[2011-12]Status: DisposedITAT Agra28 Mar 2025AY 2011-12

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.16/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Ashok Kumar Gupta Acit - Circle-2 बनाम/ F-11, Harishankar Puram Gwalior Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं. / Ita No.23/Agr/2020 (िनधा"रणवष" / Assessment Year: 2011-12) Acit Circle-2 Shri Ashok Kumar Gupta बनाम/ Gwalior F-11, Harishankar Puram Vs. Gwalior 474 002 "थायीलेखासं./जीआइआरसं./Tan/Gir No. Aclpg-8972-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Sukesh Kumar Jain (Cit) – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Shri Anurag Sinha (Advocate) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain (CIT) – Ld. CIT-DR
Section 132(4)Section 143(3)

capital asset u/s 2(14) and the assessee was not engaged in sale and purchase of land. The lands were situated in Village Lakhnoti and Turari which were not covered within the municipal limits of Gwalior before 31-01-2014 considering the notification issued by M.P. State Govt. on 31-01-2014. The assessee also furnished copies of Khasra / Khatoni

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

House Property, Business, Capital Gains and Other sources consisting of Interest and Dividend on investments. During the A.Y. 2018-19 the appellant

SMT. BINA WADHWA,AGRA vs. ITO WARD 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 147/AGR/2018[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

Section 133(6)Section 143(3)Section 147Section 148Section 151Section 16ASection 23ASection 24Section 34ASection 35

house property was shown as Rs.81,799/- and income from capital gain at Rs.89,653/-. The Assessing Officer issued notice

FAHEEM PARVEZ,JHANSI vs. ITO -2(3)(1), JHANSI

In the result, for statistical purpose, appeals allowed

ITA 699/AGR/2018[2013-14]Status: DisposedITAT Agra14 Feb 2020AY 2013-14

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 143(3)Section 54FSection 69C

property sold as per registered deed dated 15.05.2012 of Rs. 5560000/- also, the benefit of which has not been allowed by the Ld. C.I.T. (A). 4. That C.I.T. (A) has erred in not considering the amount received on 15.05.2012 at Rs. 28,04,182/- was in respect of registered deed dated 15.05.2012 (stamp value Rs. 55,60,000/- 5. That

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn‟t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn‟t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn’t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn‟t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn’t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

AKHLESH KUMAR TIWARI,AGRA vs. INCOME TAX OFFICER, AGRA

In the result, assessee’s appeal is allowed for statistical purposes

ITA 370/AGR/2025[2013-14]Status: DisposedITAT Agra26 Nov 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

Section 142(1)Section 144Section 147Section 148Section 250Section 250(6)Section 54F

capital gain of Rs.7,33,457/-, claiming its deduction u/s. 54F of the Act on the ground that the assessee had invested Rs.25,85,000/- in purchase of new residential property. Case was reopened u/s. 147 of the Act by issuing notice u/s. 148 of the Act, in response to which the assessee filed return of income on 02.09.2021, declaring