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2 results for “house property”+ Section 54(1)clear

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Delhi1,932Mumbai1,737Bangalore749Karnataka583Chennai491Jaipur281Kolkata244Ahmedabad238Hyderabad236Chandigarh165Surat112Telangana107Pune100Indore99Cochin78Raipur61Calcutta56Lucknow48Visakhapatnam39Cuttack37Rajkot36Amritsar35SC34Nagpur32Patna28Agra27Guwahati25Rajasthan12Jodhpur12Allahabad7Kerala7Varanasi6Ranchi4Orissa4Jabalpur3Punjab & Haryana2Dehradun2Andhra Pradesh1ANIL R. DAVE SHIVA KIRTI SINGH1Gauhati1Himachal Pradesh1

Key Topics

Section 2638Section 1475Section 143(3)4Section 54B4Section 54F3Capital Gains2House Property2Deduction2

OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6853/DEL/2017[2010-11]Status: DisposedITAT Dehradun15 Sept 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 263Section 54B

1) of the Act has to be that of the revisionary authority and cannot be at the behest of some other subordinate authority. In the facts of the present appeal, it is abundantly clear that the exercise of powers under section 263 of the Act is not due to any independent application of mind by the revisionary authority

LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN

In the result, the appeal is allowed for statistical purposes

ITA 3941/DEL/2018[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 147Section 54F

section 54F of the Act in respect of reinvestment made in new house property. This action of learned Assessing Officer was upheld by learned CIT(A). 3 AY: 2013-14 5. It would be relevant to understand the behavior of the assessee with regard to the purchase and sale of the properties, which could be understood from the following table