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3 results for “capital gains”+ Section 54Dclear

Sorted by relevance

Chandigarh50Delhi18Mumbai10Pune7Bangalore7Jaipur7Chennai5Kolkata5Rajkot4Indore4Ahmedabad3Visakhapatnam2Agra2Patna1Cuttack1Amritsar1Surat1Hyderabad1

Key Topics

Section 2638Section 143(3)7Section 54F5Section 54B4Section 54G2Long Term Capital Gains2Exemption2Addition to Income2Deduction2

REJESHRI OMPRAKASH MALVIYA,AHMEDABAD vs. THE ITO, WARD-4(1)(1) (PREVIOUSLY WARD-4(1)(3)), AHMEDABAD

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

ITA 1053/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad04 Feb 2025AY 2014-15

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2014-15

Section 10(37)Section 142(1)Section 143(2)Section 250Section 54BSection 54G

54D 54G & 54GA of the Act. The Assessing Officer observed that the assessee has shown Long Term Capital Gain (LTCG) of Rs.1,27,21,724/- on sale of land at Ratanpur and claimed the entire capital gain as exempt under Section

RAMNIKLAL R BHADRA,AHMEDABAD vs. ACIT, CIRCLE-3(3), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 67/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 234ASection 54F

capital gain. 2. The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. A.O. in levying interest u/s.234A/B/C of the Act. 3. The learned CIT(A) has erred in law and on facts of the case in confirming action of the ld. A.O. in initiating penalty u/s.271

BHOGILAL BHAILALBHAI PATEL,VADODARA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is dismissed

ITA 613/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad28 Nov 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 613/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2015-16) बनाम/ Bhogilal Bhailalbhai The Pr. Commissioner Of Patel Income Tax-1 Vs. 475/2, Sagar Faliya, At & Vadodara Post Bhayali, Vadodara - 391410 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bkkpp3136R (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Hemant Suthar, A.R. ""यथ" क" ओर से/Respondent By : Shri Samir Tekriwal, Cit. Dr 19/11/2024 Date Of Hearing Date Of Pronouncement 28/11/2024

For Appellant: Shri Hemant Suthar, A.RFor Respondent: Shri Samir Tekriwal, CIT. DR
Section 143(3)Section 263Section 54BSection 54F

Section 263 of the Income Tax Act, 1961 (in short ‘the Act’) for the Assessment Year 2015-16. 2. The brief facts of the case are that the assessee had filed the return of income for A.Y. 2015-16 on 31.08.2015 declaring total income of Rs.6,19,980/- and agricultural income of Rs. 1,94,450/-. The original assessment