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7 results for “disallowance”+ Section 54Fclear

Sorted by relevance

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Key Topics

Section 54F11Addition to Income7Section 143(3)6Section 235Section 2503Section 1443Section 54B2Deduction2

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F

disallowed the claim of the assessee for clerical mistake of the section under which this exemption is claimed, whether it is section 54 or section 54F

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

disallowed for want of compliance with the relevant provisions of the said section; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

disallowed for want of compliance with the relevant provisions of the said section; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

disallowed for want of compliance with the relevant provisions of the said section; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

disallowed for want of compliance with the relevant provisions of the said section; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

disallowed for want of compliance with the relevant provisions of the said section; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F

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

disallowing deduction claimed under Section 54F of the Act for Rs. 3,02,11,651/- and three other additions were