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4 results for “capital gains”+ Section 53Aclear

Sorted by relevance

Hyderabad57Delhi33Mumbai24Chennai24Bangalore21Patna16Pune13Visakhapatnam9Chandigarh6Kolkata5Indore4Nagpur4Cochin4Lucknow4Surat4Jaipur2Rajkot1Amritsar1Cuttack1

Key Topics

Section 54B12Section 2637Section 547Section 1474Exemption3Section 1482Section 27(1)(c)2Penalty2Addition to Income2

MAHENDRA SINGH CHAWLA,INDORE vs. DCIT CIRCLE-1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 245/IND/2024[2017-18]Status: HeardITAT Indore04 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimahendra Singh Chawla Dcit Circle -1(1) 4/35 Gram Pigdamber A.B. Indore Road Near Rao Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aazpc0120C Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 02.09.2024 Date Of Pronouncement 04 .09.2024

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 54

capital gain tax on such transaction will be levied as per the provisions of section 45 of the Act. (i) There is an agreement to sale for purchase/sale of the property between the buyer and seller (ii) Part consideration has been passed to seller from the buyer (iii) Possession of the property under consideration has been passed

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

section 53A of the Transfer of Property Act, 1882 (4 of 1882); or” 17. The AO issued a notice u/s 142(1) dated 03.12.2019 with Annexure which reads as under: ANNEXURE Assessment Proceedings in your case is pending for AY 2012-13. In this regard, you are requested to comply to the following points: Please furnish complete computation of Long

THE ITO 2 (2), BHOPAL vs. SHRI MUNSHIRAM BALKISHAN VERMA, BHOPAL

ITA 8/IND/2020[2008-09]Status: DisposedITAT Indore31 Mar 2023AY 2008-09

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 147Section 148Section 27(1)(c)Section 54B

section 54, 54B, 54D, 54E (54EA, 54EB 54F, 54G, 54H) be charged to income tax under the head Capital gain and shall be deemed to be the income of the previous year in which the transfer took place." 10.8 In the present case during the period under consideration, the appellant neither received the full consideration of land nor handed over

THE ITO 2 (2), BHOPAL vs. SHRI MUNSHIRAM BALKISHAN VERMA, BHOPAL

ITA 9/IND/2020[2008-09]Status: DisposedITAT Indore31 Mar 2023AY 2008-09

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 147Section 148Section 27(1)(c)Section 54B

section 54, 54B, 54D, 54E (54EA, 54EB 54F, 54G, 54H) be charged to income tax under the head Capital gain and shall be deemed to be the income of the previous year in which the transfer took place." 10.8 In the present case during the period under consideration, the appellant neither received the full consideration of land nor handed over