BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “disallowance”+ Section 54Dclear

Sorted by relevance

Mumbai22Delhi21Bangalore10Jaipur9Kolkata7Agra6Pune4Ahmedabad4Karnataka4Indore4Rajkot3Jodhpur2Chennai2Hyderabad1Nagpur1Cuttack1Raipur1Amritsar1SC1Surat1Visakhapatnam1

Key Topics

Section 143(3)2Section 1472Section 2(47)(v)2Capital Gains2Long Term Capital Gains2Deduction2

PENUPETRUNI CHINNA RAO,CHENNAI vs. ITO, INTERNATIONAL TAXATION, WARD-1(1), CHENNAI

In the result, the appeal stand partly allowed

ITA 401/CHNY/2022[2016-17]Status: DisposedITAT Chennai25 Apr 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.401/Chny/2022 (िनधा*रण वष* / Assessment Year: 2016-17) Mr. Penupatruni Chinna Rao Ito बनाम 8, Pughs Road, Sundaram Salai, International Taxation, / Vs. R.A. Puram, Chennai-600 028. Ward-1(1), Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aecpc-1481-R (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. N.V. Lakshmi (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Shri D. Hema Bhupal (Jcit)- Ld. Sr. Dr सुनवाईकीतारीख/Date Of Final Hearing : 04-03-2024 घोषणाकीतारीख /Date Of Pronouncement : 25-04-2024 आदेश / O R D E R

For Appellant: Ms. N.V. Lakshmi (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT)- Ld. Sr. DR
Section 143(3)Section 2(47)(v)Section 50C(1)Section 54Section 54B

section 54, among all the flats as against cost exclusively incurred for two of appellant's flats which were joined together as one unit. 1.2 The Ld. AR has filed additional grounds of appeal which read as under: - The assessing officer erred in making disallowance of part of indexed cost of acquisition in a limited scrutiny to verify the large

ADHI KUMARA GURU,CHENNAI vs. DCIT, NCC-22(1), CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 120/CHNY/2025[2014-15]Status: DisposedITAT Chennai05 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaमाननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा, लेखा सद" के सम"

For Appellant: Mr. P.M. Kathir, Advocate for Mr.G.Baskar, AdvocateFor Respondent: Ms. R Anitha, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 148Section 54F

54D, 54G, and 54GA.” A scrutiny assessment order was subsequently passed on 28.11.2016, assessing the total income at subsequently passed on 28.11.2016, assessing the total income at subsequently passed on 28.11.2016, assessing the total income at Rs.61,77,060/- after disallowing the cost of improvement of after disallowing the cost of improvement of after disallowing the cost of improvement