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138 results for “house property”+ Long Term Capital Gainsclear

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Mumbai1,805Delhi1,330Bangalore600Chennai467Jaipur375Ahmedabad340Kolkata281Hyderabad278Pune207Cochin138Karnataka138Indore130Chandigarh112Visakhapatnam70Surat67Raipur63Calcutta55Nagpur49Lucknow33Cuttack30Rajkot28Telangana27Patna27Amritsar25Guwahati24Agra23SC17Jodhpur11Allahabad10Ranchi9Dehradun8Varanasi7Jabalpur3Rajasthan3Andhra Pradesh1ANIL R. DAVE SHIVA KIRTI SINGH1D.K. JAIN JAGDISH SINGH KHEHAR1Himachal Pradesh1Panaji1Kerala1

Key Topics

Section 25093Section 143(3)48Capital Gains29Section 37(1)26Section 26323Section 54F21Long Term Capital Gains19Addition to Income18Section 80G16Deduction

KUMAR MADHAVANPILLAI.S,THIRUVANANTHAPURAM vs. ITO, WARD-1(4), TRIVANDRUM

In the result, the appeal of the assessee is hereby allowed

ITA 461/COCH/2024[2017-2018]Status: DisposedITAT Cochin03 Oct 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kumar Madhavanpillai S. Income Tax Officer -1(4) Chandra Press & Book Depot Aayakar Bhavan, Kowdiar P.O. Manjalikulam Road Thiruvananthapuram 695003 Vs. Thampanoor Thiruvananthapuram 695001 [Pan: Ajxps9299P] (Appellant) (Respondent)

For Appellant: Shri Anil Krishnan, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 50Section 54

long term and short-term capital gain. 8. On appeal by the assessee, the learned CIT(A) also confirmed the addition made by the AO. 9. Being aggrieved by the order of the learned CIT(A) the assessee is in appeal before us. 10. The learned AR before us filed a paper book running from pages

THE ACIT, TRICHUR vs. SRI.ARUN MAJEED, THRISSUR

Showing 1–20 of 138 · Page 1 of 7

13
Section 10(37)12
Section 5411

In the result, the appeals of the Revenue are dismissed

ITA 497/COCH/2018[2014-15]Status: DisposedITAT Cochin06 Feb 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 143(3)Section 153A

long term capital gain on sale of these plots. According to the Assessing Officer, the assessee converted the lands into various housing plots after obtaining approval from the Chennai Metropolitan Development Authority and since, the activities of the assessee in converting the landed property

THE ACIT, TRICHUR vs. SRI.ARUN MAJEED, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 494/COCH/2018[2011-12]Status: DisposedITAT Cochin06 Feb 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 143(3)Section 153A

long term capital gain on sale of these plots. According to the Assessing Officer, the assessee converted the lands into various housing plots after obtaining approval from the Chennai Metropolitan Development Authority and since, the activities of the assessee in converting the landed property

THE ACIT, TRICHUR vs. SRI.ARUN MAJEED, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 496/COCH/2018[2013-14]Status: DisposedITAT Cochin06 Feb 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 143(3)Section 153A

long term capital gain on sale of these plots. According to the Assessing Officer, the assessee converted the lands into various housing plots after obtaining approval from the Chennai Metropolitan Development Authority and since, the activities of the assessee in converting the landed property

THE ACIT, TRICHUR vs. SRI.ARUN MAJEED, THRISSUR

In the result, the appeals of the Revenue are dismissed

ITA 495/COCH/2018[2012-13]Status: DisposedITAT Cochin06 Feb 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 143(3)Section 153A

long term capital gain on sale of these plots. According to the Assessing Officer, the assessee converted the lands into various housing plots after obtaining approval from the Chennai Metropolitan Development Authority and since, the activities of the assessee in converting the landed property

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F

long term capital asset, not being a residential house and the assessee within a period of one year before or two years after the date on which the transfer took place, : purchased or has within a period of three years after that date constructed a residential house, the capital gain shall be dealt with in accordance with the said provision

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998 Rs.2,75,00,000 Less: Expenditure on transfer Rs. 5,000 Net consideration received Rs.2,74,95,000 Less: Cost of acquisition Rs. 2,08,535 Date of acquisition 1.1.1968 Fair market value as on 1.4.1981 Rs. 70,31,720 Indexed

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998 Rs.2,75,00,000 Less: Expenditure on transfer Rs. 5,000 Net consideration received Rs.2,74,95,000 Less: Cost of acquisition Rs. 2,08,535 Date of acquisition 1.1.1968 Fair market value as on 1.4.1981 Rs. 70,31,720 Indexed

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998 Rs.2,75,00,000 Less: Expenditure on transfer Rs. 5,000 Net consideration received Rs.2,74,95,000 Less: Cost of acquisition Rs. 2,08,535 Date of acquisition 1.1.1968 Fair market value as on 1.4.1981 Rs. 70,31,720 Indexed

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998 Rs.2,75,00,000 Less: Expenditure on transfer Rs. 5,000 Net consideration received Rs.2,74,95,000 Less: Cost of acquisition Rs. 2,08,535 Date of acquisition 1.1.1968 Fair market value as on 1.4.1981 Rs. 70,31,720 Indexed

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998 Rs.2,75,00,000 Less: Expenditure on transfer Rs. 5,000 Net consideration received Rs.2,74,95,000 Less: Cost of acquisition Rs. 2,08,535 Date of acquisition 1.1.1968 Fair market value as on 1.4.1981 Rs. 70,31,720 Indexed

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998 Rs.2,75,00,000 Less: Expenditure on transfer Rs. 5,000 Net consideration received Rs.2,74,95,000 Less: Cost of acquisition Rs. 2,08,535 Date of acquisition 1.1.1968 Fair market value as on 1.4.1981 Rs. 70,31,720 Indexed

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998 Rs.2,75,00,000 Less: Expenditure on transfer Rs. 5,000 Net consideration received Rs.2,74,95,000 Less: Cost of acquisition Rs. 2,08,535 Date of acquisition 1.1.1968 Fair market value as on 1.4.1981 Rs. 70,31,720 Indexed

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

Long Term Capital Gains Consideration received on transfer of 87.990 cents of land on M.G. Road, Kochi on 14/08/1998 Rs.2,75,00,000 Less: Expenditure on transfer Rs. 5,000 Net consideration received Rs.2,74,95,000 Less: Cost of acquisition Rs. 2,08,535 Date of acquisition 1.1.1968 Fair market value as on 1.4.1981 Rs. 70,31,720 Indexed

REJI KRISHNAN,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed and the stay application is dismissed as infructuous

ITA 267/COCH/2024[AY 2018-2019]Status: DisposedITAT Cochin26 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Appellant: Dr. Abhishek Murali, CAFor Respondent: Sri. Sanjit Kumar Das, CIT-DR
Section 143(2)Section 234Section 54F

property. The assessee originally sold two long term capital assets in different survey numbers on 10.07.2017 by way of separate sale deeds and he has utilized the sale consideration against the two residential houses purchased on 11.07.2016 and 14.07.2016. The assessee claimed deduction u/s.54F of the Act on the capital gains

SMT.ANILAKUMARI G S,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 445/COCH/2018[2009-10]Status: DisposedITAT Cochin14 Jun 2019AY 2009-10

Bench: Shri George George K

For Appellant: Sri.M.Ramesh Kumar, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

long term capital gains. 4. The dispute raised in this appeal is with regard to the computation of short term capital gains on the amount received as cost for the building. The assessee had constructed a house. The Corporation had allotted door number on 29.11.2004, the date which was treated as the date of completion of house property

REENAZ PROPERTIES P. LTD,EDAPALLY, KOCHI vs. THE PR CIT, KOCHI

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

ITA 137/COCH/2019[2014-15]Status: DisposedITAT Cochin16 Oct 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Sri.Sudhanshu Shekar Jha
Section 143(3)Section 263Section 43CSection 50C

long term capital gain was worked out accordingly. 3 M/s.Reenaz Properties Pvt.Ltd. 4. The CIT issued notice u/s 263 of the I.T.Act for the reason that the Assessing Officer had not considered the impact of section 43CA of the I.T.Act. The CIT was of the view that the transfer of an asset (other than a capital asset) would be governed

SRI.MONSON JOB,PATHANAMTHITTA vs. THE ITO,WD-2, THIRUVALLA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 510/COCH/2019[2015-16]Status: DisposedITAT Cochin26 Nov 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.S.VenkitachalamFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)

House Vs. Ward 2 Nannuvakkadu Thiruvalla. Pathanamthitta – 689 645. PAN : ABSPJ7724P. (Appellant) (Respondent) Appellant by : Sri.M.S.Venkitachalam Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 26.11.2019 Date of Hearing : 21.11.2019 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against the Commissioner of Income-tax (Appeals)’s order dated

THE DCIT,CEN-CIRCLE,, THRISSUR vs. SRI.T.G. CHANDRAKUMAR, THRISSUR

In the result, the Appeal by the Revenue is allowed on the aforesaid terms

ITA 67/COCH/2018[2008-09]Status: DisposedITAT Cochin03 Apr 2023AY 2008-09

Bench: Shri Sanjay Arora (Accountant Member), Shri Sandeep Gosain (Judicial Member)

For Appellant: Smt. J.M. Jamuna Devi, Sr. DRFor Respondent: Shri C.B.M. Warrier, FCA
Section 132Section 153CSection 268A

Term Capital Gains in the hands of the appellant mainly because all the four persons, i.e., Shri. P. Manoj, Shri. P.M. Vijayan, Shri. A.A. Balachandran and Shri. K.J. Thomas, were closely associated with the appellant, Shri. T. G. Chandrakumar, and because, it was the appellant who negotiated the sale of land on behalf of everyone. The Assessing Officer also held

M/S.AMALGAM FOODS LTD,KOCHI vs. THE DCIT, CIR-1, ALLEPPEY, ALLEPPEY

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

ITA 110/COCH/2018[2003-04]Status: DisposedITAT Cochin09 Apr 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2Section 43BSection 50(2)Section 50B

long term capital gain u/s. 50B of the Act. 6. Against this, the assessee is in appeal before us. The Ld. AR submitted that what has been sold represented depreciable assets which has to be treated as business receipts only. The Ld. AR submitted that in respect of 4 blocks of assets, column no 6 shows the value