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8 results for “condonation of delay”+ Section 54Bclear

Sorted by relevance

Chandigarh54Indore22Bangalore12Pune9Surat9Delhi8Mumbai6Ahmedabad6Jaipur5Chennai4Nagpur3Hyderabad3Agra2Kolkata2Rajkot2Patna1Amritsar1Punjab & Haryana1Raipur1A.K. SIKRI N.V. RAMANA1SC1Calcutta1

Key Topics

Section 4510Section 54B9Section 478Exemption7Section 143(3)5Section 1485Capital Gains5Addition to Income5Section 544Section 271(1)(c)

DCIT, CIRCLE 52(1), NEW DELHI vs. BHUPINDER SINGH BHALLA, NEW DELHI

Appeal of the revenue is dismissed

ITA 2964/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Feb 2026AY 2016-17
For Respondent: \nShri Jitender Singh, CIT-DR
Section 142(1)Section 142(3)Section 143(1)Section 143(2)Section 143(3)Section 250Section 54B

condone the delay\nin filing of appeal by the appellant. Accordingly, after hearing both the\nparties and in the interest of justice, the delay in filing of appeal was\ncondoned. Further the case was heard on merit. It was contended by\nthe Goan Sabha that there were two reports presented by the Halqa\nPatwari in Court of Revenue Assistant

4
Section 2744
Long Term Capital Gains4

SHYAM SUNDER ,GURURGAM vs. ITO ( CIRCLE 4(1) , GURGRAM

In the result, the appeal of the assessee is dismissed

ITA 4779/DEL/2024[2011-12]Status: DisposedITAT Delhi30 Dec 2025AY 2011-12

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR
Section 143(2)Section 147Section 148Section 2Section 2(14)Section 54BSection 54F

54B and 54F and reducing the indexed cost of acquisition, the Assessing Officer recomputed the long-term capital gain at Rs.1,13,56,916/-. The said amount was added to the returned income, and the total assessed income was determined accordingly. The Assessing Officer also initiated penalty proceedings separately under section 271(1)(c) for concealment of income and under

ANIL BHARDWAJ,ZAMBIA vs. DCIT-ACIT-INT-TAX GURGAON, GURGAON

In the result, the Appeal filed by the Assessee is allowed

ITA 1250/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Aug 2024AY 2020-21

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1250/Del/2024 (A.Y 2020-21) Anil Bhardwaj Dcit/Acit 5994, Benakale Road, P. O Vs. International Tax, Box No. 31776, Northmead, Office Of Acit-Dcit Int- Near Rhodes Park School, Tax, Gurgaon Lusaka-10101, Zambia, Ny (Respondent) Pan No. Anlpb2321F (Appellant)

For Appellant: Sh. Shailesh Kumar, CA
Section 143(3)Section 144C(13)Section 54Section 54F

delay in filing the present Appeal is hereby condoned. 6 Anil Bhardwaj Zambia 8. The Ground No. 1 is general in nature which requires no adjudication. 9. Ground No. 2 is regarding addition made on account of treating Rs. 20,10,008/- as short term capital gain. The Ld. Counsel for the assessee submitted that the treatment of Long Term

SULTAN SINGH,PANIPAT vs. ITO, WARD- 4, PANIPAT

In the result, appeal of the assessee is partly allowed

ITA 8212/DEL/2018[2010-11]Status: DisposedITAT Delhi26 May 2020AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] Pan : Cqlps9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] Pan : Cpsps0826K (Appellants) (Respondent)

Section 147Section 148Section 54B

delay should be condoned and justice should be done. Therefore assessee is submitted that the previously mentioned grounds are permitted to be urged which have not been raised due to incorrect legal advice and documents. The learned authorised representative reiterated all these above arguments and pressed that the additional ground raised by the assessee should be admitted. 9. The learned

SURAT SINGH,PANIPAT vs. ITO, WARD- 4, PANIPAT

In the result, appeal of the assessee is partly allowed

ITA 8211/DEL/2018[2010-11]Status: DisposedITAT Delhi26 May 2020AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] Pan : Cqlps9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] Pan : Cpsps0826K (Appellants) (Respondent)

Section 147Section 148Section 54B

delay should be condoned and justice should be done. Therefore assessee is submitted that the previously mentioned grounds are permitted to be urged which have not been raised due to incorrect legal advice and documents. The learned authorised representative reiterated all these above arguments and pressed that the additional ground raised by the assessee should be admitted. 9. The learned

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED

ITA/194/2023HC Delhi29 Mar 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU

Section 45Section 451Section 47

delay is condoned. 5. The application is, accordingly, disposed of. Digitally Signed By:RAHUL Signing Date:21.04.2023 05:07:47 Signature Not Verified Neutral Citation Number: 2023:DHC:2697-DB ITA 194/2023 Page 2 of 5 ITA 194/2023 6. This appeal concerns Assessment Year (AY) 2012-13. 7. The appellant/revenue seeks to assail via the instant appeal the order

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED

ITA - 194 / 2023HC Delhi29 Mar 2023
Section 45Section 451Section 47

delay is condoned. 5. The application is, accordingly, disposed of. Digitally Signed By:RAHUL Signing Date:21.04.2023 05:07:47 Signature Not Verified Neutral Citation Number: 2023:DHC:2697-DB ITA 194/2023 Page 2 of 5 ITA 194/2023 6. This appeal concerns Assessment Year (AY) 2012-13. 7. The appellant/revenue seeks to assail via the instant appeal the order

DHARAM PAL,NEW DELHI vs. ITO WARD -42(5), NEW DELHI

In the result, Appeal filed by the assessee is allowed

ITA 5811/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Feb 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar Us

For Appellant: Department by: Shri Avikal Manu, Sr. D. RFor Respondent: Shri Avikal Manu, Sr. D. R
Section 271Section 271(1)(c)Section 274Section 54B

section 271(1)(c) has been satisfied.” 3 Shri Dharampal, New Delhi 3. Brief facts of the case are that, the assessment order came to be passed against the assessee by making addition on account of agriculture income of Rs. 30,20,000/-, on account of deduction u/s 54B of Rs. 47,37,200/-, on account of unexplained gift