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4 results for “house property”+ Section 50Cclear

Sorted by relevance

Mumbai176Delhi108Jaipur56Hyderabad38Bangalore26Chennai23Pune19Kolkata18Indore18Ahmedabad17Lucknow13Raipur13Chandigarh12Nagpur12Surat10Visakhapatnam4Patna4Agra4Cochin3Jabalpur3Rajkot2Jodhpur2SC1Dehradun1Allahabad1

Key Topics

Section 26318Section 143(3)5Section 1474Section 1483Section 50C2Section 1442Section 542Capital Gains2Addition to Income2Reassessment

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

50C(2), no such substitution/estimation is permissible. 10. Because having regard to the facts and circumstances to the case the Learned JCIT(Appeals) failed to provide proper and effective opportunity of being heard prior to enhancement as mandated under section 251(2); no cogent reasons have been recorded as required under section 250(6). The enhancement, therefore, deserves

2
Revision u/s 2632

SMT. SARIKA SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 56/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

Section 50C, the value adopted by the Stamp Valuation Authority was deemed to be the full value of the consideration received as a result of the transfer and thus, the difference of Rs. 62,48,400/- (Rs. 1,16,65,000/- less Rs. 54,16,600/-) was to be brought to tax. Half share of the Assessee as co-owner

SHRI ATUL SRIVASTAVA,AGRA vs. PCIT-1, AGRA, AGRA

The appeals of the assessees are allowed in above terms

ITA 57/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

Section 50C, the value adopted by the Stamp Valuation Authority was deemed to be the full value of the consideration received as a result of the transfer and thus, the difference of Rs. 62,48,400/- (Rs. 1,16,65,000/- less Rs. 54,16,600/-) was to be brought to tax. Half share of the Assessee as co-owner

LATA SHARMA,AGRA vs. CIT (APPEALS), NFAC, DELHI

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

ITA 55/AGR/2024[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 144Section 50CSection 54

House No.1121, Ward-2(1)(2), Bassachalu, Tarrakpu Poiya, Vs Agra Agra, Uttar Pradesh-283126 PAN-IBZPS9821M Appellant Respondent Appellant by Shri Gagan Bahgel, Adv. Respondent by Shri Shailender Srivastava, Sr. DR Date of Hearing 04.04.2025 Date of Pronouncement 04.04.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal filed by the assessee is directed against the ex-parte order dated