BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “disallowance”+ Section 54Dclear

Sorted by relevance

Mumbai22Delhi21Bangalore10Jaipur9Kolkata7Agra6Pune4Ahmedabad4Karnataka4Indore4Rajkot3Jodhpur2Chennai2Hyderabad1Nagpur1Cuttack1Raipur1Amritsar1SC1Surat1Visakhapatnam1

Key Topics

Section 54B14Section 271(1)(c)9Section 44A6Deduction4Section 2503Business Income3Penalty3Addition to Income3Condonation of Delay3

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1837/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

54D, 54G and 54GA & Large Investment in property (AIR) as compared to total income". However, Ld Assessing Officer has travelled beyond the scope of limited scrutiny by reclassifying the nature of income and making an addition under the head "Business Income", which is contrary to the scope of enquiry permitted under the limited scrutiny guidelines. Hence addition is not sustainable

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1838/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

54D, 54G and 54GA & Large Investment in property (AIR) as compared to total income". However, Ld Assessing Officer has travelled beyond the scope of limited scrutiny by reclassifying the nature of income and making an addition under the head "Business Income", which is contrary to the scope of enquiry permitted under the limited scrutiny guidelines. Hence addition is not sustainable

ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1839/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

54D, 54G and 54GA & Large Investment in property (AIR) as compared to total income". However, Ld Assessing Officer has travelled beyond the scope of limited scrutiny by reclassifying the nature of income and making an addition under the head "Business Income", which is contrary to the scope of enquiry permitted under the limited scrutiny guidelines. Hence addition is not sustainable

BHANUDAS VITTHAL MHASURKAR,PUNE vs. THE INCOME TAX OFFICER, WARD-2(5), PUNE, PUNE

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

ITA 1264/PUN/2023[2016-17]Status: DisposedITAT Pune19 Nov 2024AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 143(2)Section 53ASection 54BSection 54F

54D, 54G, 54GA – whether deduction from capital gains has been claimed correctly”. Accordingly, statutory notice u/s 143(2) and 142(1) of the Act were 2 issued and served on the assessee, in response to which the AR of the assessee filed the requisite details from time to time. 3. During the course of assessment proceedings the Assessing Officer noted