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9 results for “house property”+ Long Term Capital Gainsclear

Sorted by relevance

Mumbai1,804Delhi1,330Bangalore599Chennai467Jaipur372Ahmedabad340Kolkata281Hyderabad278Pune207Cochin138Karnataka138Indore130Chandigarh112Visakhapatnam70Surat67Raipur63Calcutta55Nagpur49Lucknow33Cuttack30Rajkot28Telangana27Patna27Amritsar25Guwahati24Agra23SC17Jodhpur11Allahabad10Ranchi9Dehradun8Varanasi7Jabalpur3Rajasthan3Andhra Pradesh1ANIL R. DAVE SHIVA KIRTI SINGH1D.K. JAIN JAGDISH SINGH KHEHAR1Himachal Pradesh1Panaji1Kerala1

Key Topics

Section 1489Long Term Capital Gains8Section 1477Section 143(2)7Section 143(3)7Addition to Income7Section 546Section 10(38)4House Property4Capital Gains

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

In the result, appeal is partly allowed

ITA 15/RAN/2018[13-14]Status: DisposedITAT Ranchi30 Oct 2019

Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14

For Appellant: Shri Rajiv Ranjan Mittal, CAFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 132Section 143(3)Section 153Section 153ASection 54

house property and other sources and long term capital gain from sale of flats. The assessee alongwith Smt Asha Devi

ASHOK BEHL,RANCHI vs. ITO,WARD-1(1), RANCHI

4
Section 56(2)(vii)3
Section 2633

In the result, appeal filed by the assessee is allowed

ITA 78/RAN/2019[2014-15]Status: DisposedITAT Ranchi10 Sept 2020AY 2014-15

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Ashok Behl Vs. Ito, Ward-1(1), Ranchi 1St Floor, Samridhi Complex, South Office Para, Doranda, Ranchi – 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adwpb2438E (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Shri D. Sannigarh, ARFor Respondent: Shri A. K. Mohanti, Addl. CIT, Sr. DR
Section 143(3)

Housing loan. The ld Counsel submits that the Long Term capital asset in question arises on the transfer of the aforesaid residential flat of the assessee for Rs.66,00,000/- on 23.11.2013 and thereafter the gain on the transfer was subsequently used for buying another residential property

SRI ANAND KUMAR DHANUKA ,RANCHI vs. ITO WARD-1(1), RANCHI

In the result, the assessee’s appeal is allowed

ITA 163/RAN/2018[11-12]Status: DisposedITAT Ranchi31 Jul 2020

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.163/Ran/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Indrajit Singh, CIT DR
Section 10Section 22Section 263Section 54Section 54F

gains relating to the long-term capital assets. [(1982) 138 ITR Section 10] (Departmental Circular No.346, dated 30.06.1982) [5.11] It is, therefore, clear that the purpose is to give this benefit on the ownership of one residential house only by the assessee and to encourage to have one residential house of the assessee. Therefore, right from the sale of original

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

ITA 202/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 10(38)Section 143(2)Section 147Section 148Section 234A

house property, capital gain and other sources. Original return was filed on 14.09.2011, reporting a total income of Rs.19,36,530/-. Subsequently, Ld. AO recorded the reasons to believe stating that assessee has claimed long term

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR

In the result, appeal of the assessee is allowed

ITA 56/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 10(38)Section 143(2)Section 147Section 148Section 234A

house property, capital gain and other sources. Original return was filed on 14.09.2011, reporting a total income of Rs.19,36,530/-. Subsequently, Ld. AO recorded the reasons to believe stating that assessee has claimed long term

VISHWANATH PRASAD VISHWKARMA,JAMSHEDPUR vs. ITO WARD-1(4), JAMSHEDPUR

In the result, appeal of the assessee stands allowed

ITA 303/RAN/2016[2013-14]Status: DisposedITAT Ranchi10 Jun 2025AY 2013-14

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Devasis Sannigrahi, CAFor Respondent: Shri Khub Chand Pandya, Sr hri Khub Chand Pandya, Sr DR

house property on 27.7.2012. It was the submission that the sale consideration of the property was Rs.3,20,00,000/-. It was the submission that the assessee had filed his return of income declaring long term capital gains

DR. SANJAY KUMAR,RANCHI vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

ITA 29/RAN/2020[2015-16]Status: DisposedITAT Ranchi27 Jul 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 143(3)Section 263Section 54

property used for residence and not for profit on sale of piece of land. Finally the Ld. PCIT revised the order by setting aside the assessment framed u/s 143(3) of the Act vide order dated 12.10.2017 with the direction to frame the assessment de novo after making fresh enquiries regarding genuineness of demand claimed from long term capital gain

ITO.WD-2(1), RANCHI vs. SHRI NAND BIHARI SHRIVASTAVA, RANCHI

In the result, the revenue’s appeal is dismissed

ITA 197/RAN/2018[2014-15]Status: DisposedITAT Ranchi05 Apr 2019AY 2014-15

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Respondent: Shri Chandan Das, JCIT/ld.DR
Section 144Section 54Section 56(2)(vii)

property being a residential flat Bearing No.11047 Eleventh Floor, Crossings Republik at Dhanudhera, Ghaziabad (UP) for Rs.30,00,000/­ and had also paid stamp Duty charges of Rs.2,45,000/­ . The appellant stated the long term capital gains arising to him on the sale of the house

BIJOY KUMAR AGARWAL,RANCHI vs. ACIT/DCIT CENTRAL CIRCLE-1, RANCHI

In the result, the appeal of the assessee is allowed

ITA 310/RAN/2025[11-12]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Shri Sonjoy Sarmaandshri Ratnesh Nandan Sahay, Accountantmember

Section 133(6)Section 143(2)Section 147Section 148Section 250

house property. The assessee also declared Long-Term Capital Gain of ₹30,55,833, claimed as exempt, arising from sale