BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

6 results for “capital gains”+ Section 55Aclear

Sorted by relevance

Mumbai88Delhi13Ahmedabad12Kolkata10Bangalore10Surat8Raipur7Lucknow6Chennai6Cochin6Pune6Indore3Jaipur2Agra2Chandigarh2Rajkot2Cuttack1Allahabad1

Key Topics

Section 55A8Capital Gains4Section 143(3)3Section 16A(6)3Addition to Income3Survey u/s 133A3Comparables/TP3Section 45(4)2

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

ITA 428/COCH/2015[2012-13]Status: DisposedITAT Cochin21 Mar 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2012-13 Acit, Circle-1, Non-Corporate .......... Appellant Iind Floor, C.R. Building, I.S. Press Road Ernakulam 682018 Vs. Pvr Tourist Home .......... Respondent Palarivattom, Kochi 682025 [Pan: Aadfp3442Q] Appellant By: Shri Suresh Sivanandan, Cit-Dr Respondent By: Shri Mohan Pulickal, Advocate Date Of Hearing: 10.03.2025 Date Of Pronouncement: 21.03.2025

For Appellant: Shri Suresh Sivanandan, CIT-DRFor Respondent: Shri Mohan Pulickal, Advocate
Section 143(3)Section 45(4)Section 48Section 50Section 50(1)Section 50A

capital gains. The reference of the asset for valuation under section 55A was within the powers of the officer. Matter

SATISH KISHORE C MENON,THRISSUR vs. DCIT INTERNATIONAL TAXATION, KOCHI

The appeal of the assessee is hereby partly allowed

ITA 614/COCH/2023[2013-14]Status: DisposedITAT Cochin03 Oct 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Satish Kishore C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bwrpm3657H] (Appellant) (Respondent) Jayalakshmi C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bvypm1772M] (Appellant) (Respondent) Rajeshwari C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bvypm1866N] (Appellant) (Respondent)

For Appellant: Shri K. Kittu, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 16A(6)Section 55A

capital gain in the hands of the assessee at Rs. 7,50,40,460/- only. Aggrieved assessee preferred appeal before the learned CIT(A) who partly allowed the ground of appeal of the assessee by observing as under: “4.2.3 The AO has since obtained a valuation report from the Assistant Valuation Officer, which gives

JAYALAKSHMI C MENON,THRISSUR vs. DCIT INTERNATIONAL TAXATION, KOCHI

The appeal of the assessee is hereby partly allowed

ITA 615/COCH/2023[2013-14]Status: DisposedITAT Cochin03 Oct 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Satish Kishore C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bwrpm3657H] (Appellant) (Respondent) Jayalakshmi C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bvypm1772M] (Appellant) (Respondent) Rajeshwari C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bvypm1866N] (Appellant) (Respondent)

For Appellant: Shri K. Kittu, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 16A(6)Section 55A

capital gain in the hands of the assessee at Rs. 7,50,40,460/- only. Aggrieved assessee preferred appeal before the learned CIT(A) who partly allowed the ground of appeal of the assessee by observing as under: “4.2.3 The AO has since obtained a valuation report from the Assistant Valuation Officer, which gives

RAJESHWARI C MENON,THRISSUR vs. DCIT ,INTERNATIONAL TAXATION, KOCHI

The appeal of the assessee is hereby partly allowed

ITA 616/COCH/2023[2013-14]Status: DisposedITAT Cochin03 Oct 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Satish Kishore C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bwrpm3657H] (Appellant) (Respondent) Jayalakshmi C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bvypm1772M] (Appellant) (Respondent) Rajeshwari C. Menon Dcit (International Taxation) Krishna Vihar, Kuruvath Lane Kochi Sankarayya Road Vs. Thrissur 680004 [Pan: Bvypm1866N] (Appellant) (Respondent)

For Appellant: Shri K. Kittu, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 16A(6)Section 55A

capital gain in the hands of the assessee at Rs. 7,50,40,460/- only. Aggrieved assessee preferred appeal before the learned CIT(A) who partly allowed the ground of appeal of the assessee by observing as under: “4.2.3 The AO has since obtained a valuation report from the Assistant Valuation Officer, which gives

SARAMMA MATHEW , ERNAKULAM ( PRESENTLY STAYING AT USA) vs. DCIT, CIRCLE INTERNATIONAL TAXATION, KOCHI, KOCHI

Appeal is allowed for statistical purposes

ITA 669/COCH/2022[2018-2019]Status: DisposedITAT Cochin25 Sept 2024AY 2018-2019

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year: 2018-19 Smt. Saramma Mathew The Deputy Commissioner Of 5235 Margaret’S Place V. Income-Tax Brent Wood 370270 Usa (International Taxation) Pan :Domps1759R. Kochi. (Appellant) (Respondent) Appellant By: Shri Rajakannan, Advocate Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 12.08.2024 Date Of Pronouncement: 25.08.2024

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 2Section 50CSection 50C(2)(b)Section 55A

gain amounting to Rs,128,67,944/- in assessee’s hands, vide assessment herein dated 31.03.2022 framed as per the Dispute Resolution Panel “DRP” directions dated 08.02.2022. There is hardly any dispute between the parties that the sole substantial issue before us is that of 2 Smt.Saramma Mathew determination of cost of acquisition of the assessee’s capital asset sold/transferred

SAJEETHA,CALICUT vs. ACIT, KOZHIKKODE

Appeal is allowed for statistical purposes

ITA 489/COCH/2023[2015-16]Status: DisposedITAT Cochin23 Oct 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsajeetha Acit, Circle - 1 27/1003, Parayencheri Kozhikode Kuthiravatam Vs. Kozhikode 673016 [Pan: Ezbps0164P] (Appellant) (Respondent)

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(3)Section 250Section 55A

capital gain addition amounting to Rs. 1,06,42,858/- on account of the fact that her cost of acquisition u/s. 55A of the Act as on 01.04.1981, has been reduced by the Assessing Officer on the basis of some alleged separate enquiries. Both the learned 2 Sajeetha representatives reiterate their respective stands going by reverse indexation and the alleged