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6 results for “capital gains”+ Section 54Bclear

Sorted by relevance

Delhi68 Chandigarh65 Indore56 Surat34 Ahmedabad32 Pune24 Jaipur19 Chennai17 Bangalore12 Raipur10 Rajkot8 Mumbai8 Nagpur6 Patna5 Agra5 Kolkata4 Amritsar4 Cochin4 Hyderabad4 Dehradun4 Jodhpur4 Jabalpur2 Cuttack2 Varanasi1 Visakhapatnam1

Key Topics

Section 54B18 Section 26313 Section 1488 Section 143(3)6 Exemption5 Section 1474 Deduction4 Section 54E3 Capital Gains3 Reassessment

SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke

Section 143(3)Section 263Section 263(1)Section 54BSection 54E

54B. (1) Subject to the provisions of sub-section (2), where the capital gain arises from the transfer of a capital

3

Addition to Income3

Section 143(1)2

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

In the result, this appeal of assessee is allowed

ITA 368/NAG/2022[2011-12]Status: DisposedITAT Nagpur24 Feb 2026AY 2011-12

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 142(1)Section 143(2)Section 143(3)Section 148Section 254(1)Section 263Section 54B

section 54B to work out capital loss of `. 98,730/–. The assessing officer accepted the explanation and Fattesing Punaji Dhabre computation of long term capital gain

SHRI JAGDISH SUBHARAM CHITADE vs. A.C.I.T CIR.-3, NAGPUR

Appeal is dismissed

ITA 483/NAG/2016[2012-13]Status: DisposedITAT Nagpur10 Jan 2023AY 2012-13

Bench: Shri S.S.Godara & Shri Dr.Dipak P. Ripoteआयकर अपीलसं. / Ita No.483/Nag/2016 िनधा"रणवष" / Assessment Year : 2012-13 Jagdish Subharam Chitade, The Assistant H.No.36, Godhani Bokhara, Dist. Vs. Commissioner Of Income Nagpur. Tax, Circle-3, Nagpur. Pan: Asppc 6752 Q Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri G.J.Ninawe – Dr Date Of Hearing 15/11/2022 Date Of Pronouncement 10/01/2023 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax(Appeal)-2, Nagpur’S Dated 09.05.2016 In Case No.Cit(A)-2/111/2015-16, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 2(14)Section 54BSection 54F

capital gains of Rs.16,27,806/- followed by section 54B and section 54F deductions; as the case may be. There

MAROTRAO LAXMAN KHADSE,NAGPUR vs. INCOME TAX OFFICER, WARD 3(4), NAGPUR

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

ITA 187/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Feb 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.187/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Marotrao Laxman Khadse, The Income Tax Address: 4, Ward No.1, Vs Officer, Ward-3(4), Hdkeshwar, District: Nagpur. Nagpur. Maharashtra – 440034. Pan: Cropk0636B Appellant/ Assessee Respondent/Revenue Assessee By None. Revenue By Shri Abhay Y. Marathe– Sr.Dr Date Of Hearing 23/02/2024 Date Of Pronouncement 28/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac],Under Section 250 Of The Income Tax Act, 1961 Dated 26.04.2022 Emanating From The Order Under Section 143(3) R.W.S 147 Of The Act, 1961 Dated 16.12.2019. The Grounds Of Appeal Raised By The Assessee Are As Under : Marotrao Laxman Khadse [A]

Section 143(3)Section 148Section 250Section 50CSection 54B

capital gain of Rs.2,37,809/- by taking sale consideration at Rs.70,00,000/-. Assessee also claimed exemption under section 54B

PRABODH SADASHIV SADAVARTEM(HUF),NAGPUR vs. I.T.O.(TDS) WARD -1(4), NAGPUR

In the result, the appeal of assessee is dismissed

ITA 547/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur

Section 143(1)Section 147Section 148Section 54B

capital gains at Rs. 24,57,440/- and claimed the exemption u/s 54B of the Act, treating such transactions as sale of agricultural lands. However, on perusal of the sale-deeds the AO found that the assessee had sold the plots of land and not the agricultural lands. Thus, the AO conceived that the deduction claimed by the assessee

SHRI PRABODH SADASHIV SADAVARTE (HUF), NAGPUR vs. INCOME TAX OFFICER,WARD-1(4),, NAGPUR

In the result, the appeal of assessee is dismissed

ITA 377/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur

Section 143(1)Section 147Section 148Section 54B

capital gains at Rs. 24,57,440/- and claimed the exemption u/s 54B of the Act, treating such transactions as sale of agricultural lands. However, on perusal of the sale-deeds the AO found that the assessee had sold the plots of land and not the agricultural lands. Thus, the AO conceived that the deduction claimed by the assessee