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5 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 54F10 Section 2508 Section 54B7 Deduction4 Section 963 Addition to Income3 Exemption3 Capital Gains3 Section 10(37)2 Section 45(5)

AMIT KUMAR VERMA,PATNA vs. ITO, WARD- 6(1), PATNA

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

ITA 357/PAT/2023[2015-16]Status: DisposedITAT Patna04 Dec 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

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

HARIHAR PRASAD,PATNA vs. ITO WARD 4 (4), PATNA

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

2

Section 143(2)2

ITA 268/PAT/2023[2017-18]Status: DisposedITAT Patna20 Nov 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 54BSection 54FSection 96

capital gains on transfer of land without allowing any cost of acquisition and the total income of the assessee was assessed at ₹2,47,38,940/- u/s 143(3) of the Act. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A), who perused the assessment order, has reproduced the provisions of sections 54, 54B

MANOJ KUMAR,PATNA vs. ITO WARD 4(4), PATNA, PATNA

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

ITA 123/PAT/2025[2016-17]Status: DisposedITAT Patna20 Jan 2026AY 2016-17

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

For Respondent: Sh. Manab Adak, JCIT

Section 143(2)Section 250Section 46Section 548Section 54BSection 96

capital gains, the appellant ought to have submitted the copy of Purchase Deed for investment in agricultural land to claim exemption under Sec.548. 4. The Ld. CIT(A) observed that the assessee except the above documents did not file any other evidences in support of his claim and he also did not file to prove of deposit in CGAS account

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(37)Section 133(6)Section 2(14)(iii)Section 45(5)Section 54BSection 54F

sections and on the basis of report received from the Land Acquisition Officer and Circle Officer, the land in question is taxable u/s 45(5) of the Income-tax Act,1961 as Capital Gain. However, the assessee claimed deduction u/s 54B

SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

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

ITA 390/PAT/2025[2018-19]Status: DisposedITAT Patna15 Jan 2026AY 2018-19

Bench: the sale of immovable properties on which long term capital gain was derived.

Section 250Section 251(2)Section 3Section 54BSection 54F

capital gain. 9. For that the Ld. CIT(A), NFAC has erred in upholding addition of Rs.2,05,609/-being the difference between cost of acquisition of the property as per Rol amounting to Rs. 14.42 lakhs vis-a-vis Rs. 12,36,730/- without appreciating the fact that the claim of Rs.12.36 lakhs as per circle rate of F.Y.2001-02