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3 results for “capital gains”+ Section 548clear

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Key Topics

Section 1488Section 54B7Section 69A3Section 148A3Addition to Income3Section 1472Section 5482Section 54B(1)2Capital Gains2Deduction

RANAJIT SURESH RAJAMANE,SOLAPUR vs. ITO, WARD 1, PANDHARPUR, PANDHARPUR

In the result, the appeal of the assessee is allowed

ITA 1678/PUN/2024[2014-15]Status: DisposedITAT Pune13 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1678/Pun/2024 धििाारण वर्ा / Assessment Year: 2014-15 Ranajit Suresh Rajamane, Vs Ito Ward 1, Shukrawar Peth, Pandharpur Tembhurni Madha Solapur- 413211 Maharashtra Pan-Bmepr3878N Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Aviyogi Ambadkar
Section 139Section 147Section 148Section 250Section 54Section 548Section 54BSection 54B(1)Section 69A
2
Disallowance2

section 548 of the Act. it becomes evident that exemption uls.548(1) is subject to the assessee depositing the amount of unutilized capital gain

INCOME TAX OFFICER WARD 2(4), PUNE, SWARGATE vs. MANGAL BALASAHEB GOLE, KOTHRUD

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

ITA 1209/PUN/2025[2021-22]Status: HeardITAT Pune15 Dec 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Ito, Ward 2(4), Pune Mangal Balasaheb Gole Vs. Pirangut, Kothrud, S.O Pune City, Pune – 411038 Affpg6617R (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Rajesh Gawali, Addl.Cit Date Of Hearing : 11-12-2025 Date Of Pronouncement : 15-12-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 142(1)Section 143(2)Section 48Section 54B

548/- made by the Assessing Officer under the head "Long-Term Capital Gains” on account of disallowance of cost of acquisition, despite the fact that the assessee failed to furnish any documentary evidence in support of the said cost in respect of certain parcels of land. 2. Whether, on the facts and in the circumstances of the case

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KOLTE PATIL INTEGRATED TOWNSHIPS LIMITED, PUNE

In the result, both the appeals filed by the Revenue are dismissed

ITA 2011/PUN/2024[2016-17]Status: DisposedITAT Pune10 Mar 2025AY 2016-17
Section 143(3)Section 147Section 148Section 148ASection 151

capitalization of the part of the\ninterest expenditure in WIP. He also relied on the following decisions:\ni)\nBajaj Finance Ltd. vs. PCIT (2023) 152 taxmann.com 216\nii)\nDCIT vs. Sanathnagar Enterprise Ltd. (2022) 139 taxmann.com 557\n(Mumbai – Trib.)\niii)\n`DCIT vs. Lodha Developers Ltd. (2022) 143 taxmann.com 442 (Mumbai –\nTrib.)\n35. We have heard the rival arguments