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8 results for “house property”+ Section 54F(3)clear

Sorted by relevance

Mumbai335Delhi310Chennai203Bangalore178Ahmedabad86Hyderabad78Jaipur71Kolkata59Pune53Indore38Surat28Visakhapatnam24Karnataka24Cochin23Chandigarh23Nagpur20Lucknow16Raipur15Patna13Jodhpur10Rajkot10Cuttack8Agra8Ranchi5Dehradun5Jabalpur5Calcutta4Telangana4Allahabad2Amritsar2SC2Varanasi1Punjab & Haryana1

Key Topics

Section 26326Section 5412Section 54F10Section 143(3)6Section 1445Exemption5Section 54B4Section 1484Section 1474Reassessment

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 161/AGR/2017[2012-13]Status: DisposedITAT Agra18 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 54Section 54F

3. Feeling aggrieved by the decision given by the ld. CIT(A), the Revenue is in appeal on ground No. 1 mentioned hereinabove. 4. It was the case of the ld. DR DR that the benefit of section 54F can be given to only such an assessee who had invested the long-term capital gain in construction of a house

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
4
Addition to Income3
House Property2

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

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

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 and Approx of Rs 325000-00 was invested

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

section 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

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

3. That the conclusion drawn by Ld. CIT(A)-I, Agra denying Exemption U/s. 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

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

3 | P a g e ITA No.56 & 57/Agr/2022 1. It is seen from the record that the Assessee sold 2 properties (as co- owner along with her husband Dr. Atul Srivastava) and the sale consideration received as per the Sale Deeds was Rs. 54,16,600/- out of which 50% share of the Assessee as co-owner amounted

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

3 | P a g e ITA No.56 & 57/Agr/2022 1. It is seen from the record that the Assessee sold 2 properties (as co- owner along with her husband Dr. Atul Srivastava) and the sale consideration received as per the Sale Deeds was Rs. 54,16,600/- out of which 50% share of the Assessee as co-owner amounted