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5 results for “house property”+ Section 54F(1)clear

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Mumbai332Delhi304Chennai203Bangalore179Hyderabad70Kolkata59Jaipur57Ahmedabad53Pune49Indore34Surat24Karnataka24Nagpur20Visakhapatnam19Chandigarh18Patna15Lucknow15Cochin12Raipur12Rajkot8Cuttack8Jodhpur7Jabalpur6Agra5Dehradun4Telangana4Calcutta3Amritsar2SC2Allahabad1Punjab & Haryana1Ranchi1Varanasi1

Key Topics

Section 26326Section 143(3)6Section 54F4Section 1484Section 1474Reassessment4Exemption3Section 1442Revision u/s 2632Addition to Income

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

54F of the Act, if capital gain arises to an eligible assessee on transfer of any long term capital asset (not being a residential house), and the assessee has within a period of one year before or two years after the date of transfer, purchased, or has within a period of three years after the date of transfer, constructed

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

2

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

LAKHAN LAL ,MATHURA vs. CIT A-1, AGRA

In the result the appeals of the assessee are allowed for statistical

ITA 49/AGR/2019[2010-11]Status: DisposedITAT Agra02 Feb 2021AY 2010-11

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

Section 144Section 147Section 148Section 54F

54F of the Income Tax Act, 1961 to the appellant in respect of Construction of Residential House is erroneous and incorrect based on facts and circumstances of the case. IV. That the appellant reserves the right to add, amend, modify, delete any of ground(s) of appeal before or at the time of hearing. 1. In this case

KAMAL SINGH,MATHURA vs. CIT A -1, AGRA

In the result the appeals of the assessee are allowed for statistical

ITA 50/AGR/2019[2010-11]Status: DisposedITAT Agra02 Feb 2021AY 2010-11

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

Section 144Section 147Section 148Section 54F

54F of the Income Tax Act, 1961 to the appellant in respect of Construction of Residential House is erroneous and incorrect based on facts and circumstances of the case. 4. That the appellant reserves the right to add, amend, modify, delete any of ground(s) of appeal before or at the time of hearing. FACTS 1. In this case