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.

2 results for “penalty u/s 271”+ Section 54Dclear

Sorted by relevance

Pune3Delhi2Indore2Jaipur1Kolkata1Patna1

Key Topics

Section 54F5Section 542Capital Gains2Deduction2

ARUN DWIVEDI,NEW DELHI vs. ACIT, CIRCLE-9(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6293/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jun 2025AY 2014-15
Section 142(1)Section 143(3)Section 54

penalty proceedings u/s 271(1)(c) of the Act is\ninitiated separately for failure to disclose the true particulars of\nincome as mentioned above.”\nAggrieved with the said order, the assessee preferred an appeal\nbefore the Ld. CIT(A). However, the Ld. CIT(A) confirmed the action of the\nAO in computing the Long Term Capital Gain of Rs.17

SUBRAMANIAN SWAMINATHAN,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7904/DEL/2018[2015-16]Status: DisposedITAT Delhi
12 May 2023
AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sankalp Malik, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 271(1)(c)Section 54BSection 54F

54D, 54G & 54GA” as would be evident from the Assessment Order (Para 2, Page 1 of the Assessment Order) 5. During scrutiny proceedings, the said claim of deduction under section 54F, had been examined in detail and duly allowed. However, only the indexed cost of acquisition of Rs. 10,25,801/- & the expense of Rs. 2,83,473/- was disallowed