Search: capital gains | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

7 results for “capital gains”+ Section 54Dclear

Sorted by relevance

Chandigarh50 Delhi18 Mumbai10 Pune7 Bangalore7 Jaipur7 Chennai5 Kolkata5 Rajkot4 Indore4 Ahmedabad3 Visakhapatnam2 Agra2 Patna1 Cuttack1 Amritsar1 Surat1 Hyderabad1

Key Topics

Section 54B12 Section 548 Section 143(3)6 Section 54F6 Section 50C4 Addition to Income4 Exemption4 Section 54D3 Section 143(2)3 Section 54G

GURUVENDRA SINGH ,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KOTA, KOTA

In the result, appeal of the assessee is allowed

ITA 144/JPR/2023[2016-17]Status: DisposedITAT Jaipur07 Dec 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT) a

Section 142(1)Section 143(2)Section 143(3)Section 548Section 54B

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D

3

INDIRA GIRI,JAIPUR vs. ASSESSING OFFICER, INCOME TAX DEPARMENT JAIPUR

The appeal of the assessee is allowed

ITA 511/JPR/2023[2016-17]Status: DisposedITAT Jaipur02 Jan 2024AY 2016-17

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

For Appellant: Shri Sandeep Manik (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a

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

CAPITAL GAINS “Under the existing provisions of Section 54, 54B, 54D and 54F, long-term capital gains arising from the transfer

VIRENDRA SINGH BHADAURIA,JAIPUR vs. PR. CIT-3, , JAIPUR

In the result, this appeal of the assessee is allowed

ITA 255/JPR/2020[2015-16]Status: DisposedITAT Jaipur25 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 255/Jp/2020 Assessment Year: 2015-16 Virendra Singh Bhadauriya, Cuke Pr.Cit-3, Vs. 71, Mansa Nagar, Shirsi Road, Jaipur. Jaipur-302012. Pan No.: Aaepb 0767 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Datyani Pandey (Adv) & Shri Rajiv Pandey (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit-3, Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2015-16. The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case Ld. Pr. Commissioner Of Income Tax-3, Jaipur Erred In:- Ground No.1:- In Holding That The Assessment Order Dt.26.12.2017 Passed U/S 143(3) By Assessing Officer To Be Erroneous In So Far As Is Prejudicial To Interest Of Revenue On Issues Of 2

For Appellant: Ms. Datyani Pandey (Adv) &For Respondent: Shri B.K. Gupta (CIT-DR)

Section 143(3)Section 263Section 54Section 54F

54D, 54G and 54GA of 4 ITA 255/JP/2020_ Virendra Singh Bhadauriya Vs Pr.CIT the Act. Assessment U/s 143(3) of the Act was completed on 26/12/2017 at a total income of Rs. 80,40,080/- for the year under consideration. In consequence thereof, addition of Rs. 62,39,484/- was made U/s 54F of the Act. The ld Pr.CIT after

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a

Section 144Section 153C

Capital Gains i.e. LTCG of Rs.4,44,60,476 LTCG declared by the assessee was Rs.0 as against that assessed by the Assessing 4 Officer at Rs.4,44,60,476, including Rs.4,30,51,976 on account of index cost of acquisition and Rs. 14,08,500 by making a disallowance of the index cost of improvement which relates

AHMED ALI KHAN,TONK vs. ITO, TONK

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 302/JPR/2022[2010-11]Status: DisposedITAT Jaipur23 Feb 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Khandelwal (CA)For Respondent: Ms Monisha Choudhary (JCIT)

Section 50CSection 54D

section 54D as under :- “ Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases

BHAGIRATH YADAV,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 742/JPR/2023[2012-13]Status: DisposedITAT Jaipur13 Feb 2024AY 2012-13

Bench: This Office That The Appellant Has Stated That The Appellant Has Invested Of Rs. 29,32,775/- In Accordance The Provision Of Section 54B Of Income Tax Act, 1961 To Purchases Agricultural Land Out Of Sale Consideration Of Rs.37,64,082/-

For Appellant: Sh. Yogesh Kumar Sharma (Adv.)For Respondent: Sh. Monisha Choudhary (Addl.CIT)

Section 10(37)Section 139(1)Section 144Section 2(14)Section 54Section 54BSection 54DSection 54ESection 54FSection 54G

54D or section 54EC or section 54F or section 54G or section 54GA or section 54GB were inserted by the Finance Act, 2019 which is effective from 01.04.2020, but the impugned case on hand is related to the AY 2012-13. It indicates that the exemption u/s 54B can be claimed without filling of return of income

SUCHITA BHATIA,JAIPUR vs. DCIT CIR-6, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 902/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vivek Bhargav, C.AFor Respondent: Shri. Anup Singh, Addl.CIT a

Section 143(2)Section 250

section 54B, 54C, 54D, 54G, 54GA 2. Large value sale of consideration of property in ITR is less than sale consideration of property. 3. Large cash deposits in savings bank account and assessee has also transferred one or more property(ies) during the year Order passed by A.O:-AO passed the order u/s 154 and made addition on the issue