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2 results for “reassessment”+ Section 54B(1)clear

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Delhi36Jaipur15Raipur10Indore9Amritsar7Ahmedabad7Chennai6Bangalore5Mumbai4Nagpur4Surat4Dehradun3Chandigarh3Agra2Jodhpur2Pune2Rajkot2Visakhapatnam1Hyderabad1Karnataka1

Key Topics

Section 54B10Section 54F4Section 69A3Section 1472Section 5482Section 1482Section 54B(1)2Capital Gains2Exemption2Disallowance

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

reassessment proceedings the assessee has claimed that he is eligible for deduction u/s 54B of the Act as he has utilized 50% share of the sale consideration from sale of urban agricultural land for purchase of another agricultural land within a period of two years from the date of sale of land. The assessee claim of having invested Rs. 1

KARANSINGH KACHRUSINGH KAKAS (HUF),,AURANGABAD vs. INCOME-TAX OFFICER,,

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

ITA 1714/PUN/2015[2009-10]Status: DisposedITAT Pune22 Apr 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Pramod ShingteFor Respondent: Shri Sanjeev Ghei
Section 139(1)Section 143(3)Section 147Section 54BSection 54F

reassessment proceedings disallowed assessee’s claim of exemption u/s. 54B and 54F on the ground that the assessee has failed to comply with the mandatory conditions as envisaged under the aforesaid respective sections for claiming exemption. Aggrieved against the assessment order dated 12-11-2014 passed u/s. 143(3) r.w.s. 147 of the Act, the assessee filed appeal before