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4 results for “house property”+ Section 54Eclear

Sorted by relevance

Chandigarh51Mumbai45Pune7Delhi6Jaipur6Kolkata4Chennai2SC2Nagpur2Surat1Bangalore1Indore1Ahmedabad1

Key Topics

Section 26313Section 143(3)6Section 546Section 143(1)3Deduction3Revision u/s 2633Section 2502Section 1542Section 902Addition to Income

SHUVRO CHATTARAJ,KOLKATA vs. PCIT , BURDWAN

In the result, the appeal of the assessee is partly allowed

ITA 226/KOL/2022[2015-16]Status: DisposedITAT Kolkata28 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2015-16

For Appellant: Shri Vinod Kumar Jain, FCAFor Respondent: Shri Subhendu Datta, CIT, DR
Section 143(3)Section 263Section 54E

54E, 54EA, 54EB, 54F , 54G and 54H, be chargeable to income-tax under the head "Capital gains", and shall be deemed to be the income of the previous year in which the transfer took place. The transfer is defined under section 2(47) of the Act as under: 2(47) "transfer", in relation to a capital asset, includes

RAVI MODI,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(2),, KOLKATA

2
Condonation of Delay2

Appeals of the assessee are allowed

ITA 1964/KOL/2025[2022-2023]Status: DisposedITAT Kolkata17 Feb 2026AY 2022-2023
Section 143(3)Section 263Section 54

54E and also provide the details property purchased and the assessee replied to the said notice by uploading all the details and conveyance deed on 06.09.2023 and the copy of e-proceeding response acknowledgment and the reply of the assessee are available from page 207 to 2011. We observe that the assessee has replied in comprehensive manner to the said

SHILPI MODI,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(2),, KOLKATA

Appeals of the assessee are allowed

ITA 1965/KOL/2025[2022-2023]Status: DisposedITAT Kolkata17 Feb 2026AY 2022-2023
Section 143(3)Section 263Section 54

54E and also provide the details property purchased and the assessee replied to the said notice by uploading all the details and conveyance deed on 06.09.2023 and the copy of e-proceeding response acknowledgment and the reply of the assessee are available from page 207 to 2011. We observe that the assessee has replied in comprehensive manner to the said

NEETU AGARWAL,KOLKATA vs. INCOME TAX OFFICER - WARD 7(1), KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 67/KOL/2024[2020-21]Status: DisposedITAT Kolkata13 Sept 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Puja Agarwal, C.AFor Respondent: Abhishek Kumar, JCIT, Sr. DR
Section 143(1)Section 154Section 234BSection 250Section 90

house property which was carried forward has also been denied. 6. Aggrieved with the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A) on the ground of not granting tax credit in respect of taxes withheld on the foreign income earned by the assessee and credit claimed in accordance with section