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4 results for “house property”+ Section 54Bclear

Sorted by relevance

Delhi70Chandigarh67Hyderabad45Jaipur28Ahmedabad27Bangalore27Indore26Pune19Mumbai15Chennai13Raipur9Surat8Karnataka6Rajkot5Kolkata5Jodhpur4Dehradun4SC3Cochin3Agra2Nagpur2Patna2Jabalpur1Ranchi1Calcutta1Allahabad1Varanasi1Visakhapatnam1

Key Topics

Section 54F18Section 1544Section 143(3)4Section 54B4Addition to Income4Long Term Capital Gains3House Property3Exemption3Deduction3Section 234

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

property was not allowable in this case u/s 54F of the Act. Therefore, the case laws cited by the appellant are Sunil Pagaria vs. ITO not applicable on this ground and further, as discussed in above paras the applicability of section 54F in case of purchase different houses is not a debatable issue, therefore the case laws cited

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

2
Section 1482
Section 50C2
ITA 712/JODH/2024[2013-14]Status: DisposedITAT Jodhpur01 Jan 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

Section 139Section 147Section 148Section 151Section 50CSection 54F

house property where she resides out of sale consideration of original assets. In the instant case before your honour, it is not the case where the assessee invested in Construction on the property any stranger; she invested in construction in property which is owned by her son. As far as facts of the judicial pronouncement quoted

PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

ITA 158/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% by the AO. 5. Against the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 6. It was argued by the ld AR of the assessee that the AO issued notice u/s 142(1) dated

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

ITA 157/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% so made by the AO. 5. Against the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 3 ITA 157/Jodh/2019 Ramesh Raj Bohra Vs DCIT 6. It was argued