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7 results for “house property”+ Section 50C(1)clear

Sorted by relevance

Mumbai297Delhi167Jaipur79Hyderabad70Chennai59Ahmedabad59Kolkata52Pune48Bangalore42Indore36Chandigarh25Visakhapatnam22Raipur17Surat16Nagpur14Lucknow13Agra7Rajkot5Jodhpur4Cochin4Allahabad3Karnataka3Jabalpur3Patna3Cuttack2Amritsar2Ranchi2Telangana2SC1Dehradun1Guwahati1Calcutta1Varanasi1

Key Topics

Section 26318Section 549Section 1487Section 143(3)6Section 1475Section 50C4Addition to Income4Reassessment4Section 1513Section 144

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

property was located nor has done any enquiry/ investigation before issuing valuation report. 2.2. Because the AVO has not followed the procedure laid down in sub sections (2),(3),(4),(5) and (6) of section 16A, clauses (i) of sub section (1) and sub section (6) and (7) of section 23A, sub section (5) of section 24, section 34AA, section

2
Capital Gains2
Reopening of Assessment2

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(flat) for which the appellant claimed benefit of section 54F of the Act was not even started within three years from the date of transfer and even till date the appellant has not got the possession of any flat in place of flat booked with the builder, I am therefore in all agreement with the findings

SANJAY CHOBEY,JHANSI vs. ACIT CIRCLE-2(3)(1), JHANSI

In the result, appeal of the assessee is partly allowed

ITA 140/AGR/2018[2013-14]Status: DisposedITAT Agra02 Jul 2018AY 2013-14

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meenaassessment Year: 2013-14 Vs. Acit, Circle –2(3)( 1), Dr. Sanjay Chobey, (Huf) Opp. Ware House, Shivpuri Aayakar Bhawan, Road, Nandpura, Jhansi 1090, Civil Lines, Pan : Aahhd7844 Q Jhansi (Appellant) (Respondent)

Section 50CSection 50C(2)

House, Shivpuri Aayakar Bhawan, Road, Nandpura, Jhansi 1090, Civil Lines, PAN : AAHHD7844 Q Jhansi (Appellant) (Respondent) Appellant by Shri P.K. Sahgal, Advocate And Shri Utsav Sahgal, C.A. Respondent by Shri Waseem Arshad, Sr. DR Date of Hearing 05.06.2018 Date of Pronouncement 02.07.2018 ORDER Per Dr. Mitha Lal Meena, A.M.: This appeal by the assessee is directed against the order

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

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

1. Because having regard to the facts and circumstances of the case and in law, the impugned order passed under section 143(3) read with section 147 and sustained/enhanced by the Learned JCIT(Appeals) is bad in law and void ab initio; all additions and enhancement so made/confirmed are liable to be deleted. 2. Because having regard to the facts

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