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27 results for “disallowance”+ Long Term Capital Gainsclear

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Key Topics

Section 5427 Section 10(38)26 Addition to Income18 Exemption14 Disallowance14 Section 14811 Deduction11 Section 87A10 Long Term Capital Gains10 Section 12A

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 170/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

Disallowance of exemption u/s 10(38) of the IT Act claimed for Long Term Capital Gain of Rs.4,99,59,467 on sale

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 128/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Showing 1–20 of 27 · Page 1 of 2

9

Section 143(3)8

Section 10(38)Section 153A

Disallowance of exemption u/s 10(38) of the IT Act claimed for Long Term Capital Gain of Rs.4,99,59,467 on sale

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 169/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

Disallowance of exemption u/s 10(38) of the IT Act claimed for Long Term Capital Gain of Rs.4,99,59,467 on sale

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 124/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

Disallowance of exemption u/s 10(38) of the IT Act claimed for Long Term Capital Gain of Rs.4,99,59,467 on sale

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 117/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

Disallowance of exemption u/s 10(38) of the IT Act claimed for Long Term Capital Gain of Rs.4,99,59,467 on sale

PRAMOD KUMAR DUBEY,GWALIOR vs. INCOME TAX OFFICER,1(3), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

For Appellant: Shri Manuj Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A

Long-term capital gains u/s 112A: Rs. 38,840/- - Income from other sources: Rs. 9,236/- 2.2 The return was subsequently revised on 31.12.2024 within the time allowed under section 139(5), to correct certain omissions in the capital gain schedule. In the revised return, the assessee exercised the option under section 115BAC(1A), i.e., to be governed

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

long-term capital gain as exempt from tax. 5. Learned Assessing Officer, therefore, disallowed the claim of the assessee and computed

SURESH CHANDRA SADH,NEW DELHI vs. CIRCLE 4(1)(1),, ALIGARH

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

ITA 178/AGR/2024[2016-17]Status: DisposedITAT Agra30 Jun 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 10(38)Section 131Section 147Section 148Section 234BSection 68

disallowed the Long Term Capital Gains of Rs.80,17,339/- and made addition of the said amount u/s 68 of the Act. In this

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD-3(4), MATHURA

In the result, both the appeals are treated as allowed, for statistical purposes

ITA 146/AGR/2017[2008-09]Status: DisposedITAT Agra09 Jul 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

terms of Rule 26 of the ITAT Rules, 1963, this request is accepted. Necessary changes in the record be made, as such. This appeal has been filed against the CIT(A)’s order dated 18.01.2013, 4. deciding the appeal an ex parte qua the assessee, partly allowing it. The following Grounds of appeal have been raised: 3 &ITA No. 146/Agra/2017

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD 3(4), MATHURA

In the result, both the appeals are treated as allowed, for statistical purposes

ITA 16/AGR/2016[2008-09]Status: DisposedITAT Agra09 Jul 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

terms of Rule 26 of the ITAT Rules, 1963, this request is accepted. Necessary changes in the record be made, as such. This appeal has been filed against the CIT(A)’s order dated 18.01.2013, 4. deciding the appeal an ex parte qua the assessee, partly allowing it. The following Grounds of appeal have been raised: 3 &ITA No. 146/Agra/2017

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

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, Vivarea

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C

disallowance of exemption of Rs. 95,20,372 being the long term capital gain arising on transfer of shares Capital

ACIT, CIRCLE 2(1)(1), AGRA vs. ASHOK KUMAR AGARWAL, AGRA

In the result, appeal of the Revenue is partly allowed

ITA 50/AGR/2025[2015-16]Status: HeardITAT Agra24 Jun 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalita No.52/Agr/2025 (Assessment Year: 2015-16) Ashok Kumar Agarwal Acit, 6/26, Barah Bhai Ki Circle 2(1)(1), Vs. Gali, Belanganj, Agra-282002 Uttar Pradesh. Pan-Abipa7741F (Appellant) (Respondent)

Section 142ASection 250

long term capital gain was computed at Rs.26,47,47,255/- as against 19,01,49,859/- declared by the assessee. The AO also disallowed

ACIT, CIRCLE-2(1)(1), AGRA vs. ASHOK KUMAR AGARWAL, AGRA

In the result, appeal of the Revenue is partly allowed

ITA 52/AGR/2025[2015-16]Status: HeardITAT Agra24 Jun 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalita No.52/Agr/2025 (Assessment Year: 2015-16) Ashok Kumar Agarwal Acit, 6/26, Barah Bhai Ki Circle 2(1)(1), Vs. Gali, Belanganj, Agra-282002 Uttar Pradesh. Pan-Abipa7741F (Appellant) (Respondent)

Section 142ASection 250

long term capital gain was computed at Rs.26,47,47,255/- as against 19,01,49,859/- declared by the assessee. The AO also disallowed

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

long term capital gains on sale of an immovable property after allowing the corresponding deduction u/s 54B of the Act for investment in agricultural land as per law. 4. That the assessee is agriculturist having only source of income from agriculture (APB, page 1). The ld. AR further submitted as follows: “1. That assessee is an agriculturist having only source

SHRI BASANT MAKHIJA,GWALIOR vs. A.C.I.T. CIRCLE-I, GWALIOR

In the result, the appeals and Cross objection are allowed for statistical purposes

ITA 23/AGR/2015[2008-09]Status: DisposedITAT Agra04 Jul 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2008-09

Section 2(14)(iii)Section 54Section 548Section 54B

disallowing the rebate/exemption from long term capital gain: Assessee sold agriculture land for Rs. 88,38,000/- situated at Kedar

DINESH CHANDRA DUTTA,ALIGARH vs. CIT A, ALIGARH

In the result, the appeal of the assessee is allowed

ITA 786/AGR/2018[2015-16]Status: DisposedITAT Agra08 Mar 2021AY 2015-16

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2015-16

Section 54Section 54ESection 54F

disallowance of assessee’s claim made u/s. 54/54F of the Act by Assessing Officer on the ground that the Long term capital gains

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

disallow the additional grounds raised before us. 5. Grounds Nos. 1.1 to 1.4 pertain to reopening of assessment made by the Assessing Officer. The ld. AR for the assessee during the course of arguments has not seriously urged the same. 6. On the other hand, the ld. DR has drawn our attention to the order of the Assessing Officer wherein

SURENDRA PAL SINGH NARANG ,AGRA vs. DY CIT CIRCLE 1(2)1 , AGRA

The appeal is allowed for statistical purposes and the issue on merits is restored to the files of Ld

ITA 140/AGR/2022[2015-2016]Status: DisposedITAT Agra29 Aug 2023AY 2015-2016

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmasurendra Pal Singh Narang Vs. Dcit, 33/264, Circle 1(2)(1), New Raja Ki Mandi Colony Agra, Uttar Pradesh Agra- 282002 Uttar Pradesh Pan : Aafpn8023P (Appellant) (Respondent)

long term capital gain, the appellant had deducted indexed value of Rs. 32,69,056/- towards amount spent in improvement, construction of shed/building in the said property as reflected in the financials of the relevant years. The appellant filed report of UPSIDC about existence of construction, based on inspection of site made by their officials. Inspite of this

SATISH NARAYAN SHUKLA,PHAPHUND vs. INCOME TAX OFFICER, AURAIYA

In the result, the appeal is allowed for statistical purposes

ITA 25/AGR/2025[2013-14]Status: DisposedITAT Agra02 Apr 2025AY 2013-14

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2013-14

Section 143(3)Section 147Section 148Section 250(6)Section 54

long term capital gain arising on sale of capital asset, and agricultural income of Rs.35,000/-. The said income declared by appellant was accepted by the Assessing Officer vide assessment order dated 30.05.2016 originally passed u/s. 143(3) r.w.s.147 of the Act. Subsequently, another re-assessment proceedings u/s. 147 were initiated against the assessee, wherein the claim of deduction