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11 results for “disallowance”+ Section 54Fclear

Sorted by relevance

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Key Topics

Section 10(38)20Section 5420Section 1478Disallowance8Addition to Income8Section 54F7Exemption6Section 153A5Section 54B5Deduction

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

disallowed the claim of the assessee u/s. 54F. 3. Feeling aggrieved by the order passed by the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A) and the ld. CIT(A) had confirmed the order passed by the Assessing Officer in paragraph No. 7 to 7.3, wherein it was held as under : 7. I have considered

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

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

5
Section 1443
Section 1483
Bench:
Section 54Section 54ESection 54F

disallowance on the premise of investment in two residential flats, we find that in the case of V.R. Karpaam (Smt.) v. ITO (2013) 143 ITD 126 (Chennai)(Trib.), Tribunal held that ‘a residential house’ in the context could not be construed as a singular and the meaning given in section 54 would apply to section 54F

SHAMIM QURESHI,JHANSI vs. INCOME TAX OFFICER, JHANSI

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

ITA 587/AGR/2025[2015-16]Status: DisposedITAT Agra02 Apr 2026AY 2015-16

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singhshamim Qureshi, Vs. Income Tax Officer, 651/1, Cic Campus, Jhansi Jhokhan Bagh, Jhansi,Up (Appellant) (Respondent) Pan: Aajpq3427C Assessee By : Shri Sanjay Agarwal, Ca Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 18/03/2026 Date Of Pronouncement 18/03/2026

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 147Section 54F

disallowance of Rs 12,15,643 under section 54F of the Act in the facts and circumstances of the instant

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

54F was ignored and by applying provisions of section 54C estimated capital gain at Rs.231454-00. Aggrieved with the order passed by the A.O appeal before the Ld CIT(A) was moved and it was argued that a new house was under construction in u/s assessment year 2009-10 in which an Amount more than Rupees 231454-00 has been invested

JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA

In the result, the appeal is allowed

ITA 336/AGR/2014[2005-06]Status: DisposedITAT Agra24 Nov 2017AY 2005-06

Bench: Shri A. D. Jain

Section 129Section 143Section 147Section 148Section 234ASection 50CSection 54BSection 54F

disallowing deduction u/s 54B of the I.T. Act for making investment of Amount of Rs. 14,09,670/- in purchase of agriculture land being in the name of minor Daughter, which is grossly, arbitrarily, perverse, wrong & illegal in the Peculiar facts and circumstances of the case. I.T.A No. 336/Agra/2014 2 2. Because in any view, the proceeding u/s 147/148

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 of shares are hereby deleted and these grounds of appeal are allowed." 26. It was submitted that on the basis of the above that once the submission has been accepted by the Settlement Commission then

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 of shares are hereby deleted and these grounds of appeal are allowed." 26. It was submitted that on the basis of the above that once the submission has been accepted by the Settlement Commission then

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 of shares are hereby deleted and these grounds of appeal are allowed." 26. It was submitted that on the basis of the above that once the submission has been accepted by the Settlement Commission then

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

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 of shares are hereby deleted and these grounds of appeal are allowed." 26. It was submitted that on the basis of the above that once the submission has been accepted by the Settlement Commission then

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 of shares are hereby deleted and these grounds of appeal are allowed." 26. It was submitted that on the basis of the above that once the submission has been accepted by the Settlement Commission then

GIREESH CHANDRA,ETAH vs. INCOME-TAX OFFICER, WARD 3(1), ETAH, ETAH

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

ITA 264/AGR/2025[2011-2012]Status: DisposedITAT Agra26 Nov 2025AY 2011-2012

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

Section 143(2)Section 147Section 148Section 234ASection 250Section 54F

54F of the Act, but for no avail. Therefore, learned Assessing Officer completed the assessment u/s. 147/143(3) of the Act and assessed total income at Rs.11,49,800/-. 3. Aggrieved, assessee filed an appeal before learned CIT(Appeals), who dismissed assessee’s first appeal for want of details of improvement in property and other supporting documents to justify