Section 50C(2) of the Income Tax Act

The decision most relied on for Section 50C(2) is Sunil Kumar Agarwal v. CIT (372 ITR 83), cited in 159 of the 75 judgments on BharatTax that turn on this section.

Leading authorities on Section 50C(2)

Sunil Kumar Agarwal v. CIT
372 ITR 83 · 2015 · High Court
159
citing judgments

The Assessing Officer is duty-bound to refer the valuation of property to the Departmental Valuation Officer under Section 50C(2) when an assessee disputes the stamp duty valuation or if there is a discrepancy between the actual sale consideration and the guideline value. This reference is mandatory, even if not explicitly requested by the assessee, to ensure a realistic fair market value and avoid injustice.

Muthuraja v. CIT
369 ITR 483 · 2014 · High Court
9
citing judgments
2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. v. Anis Ahmed Rushdie (Dead)
4 SCC 147 · 1976 · Reported
8
citing judgments
(i) CIT vs. Nirbhayram Deluram, 224 ITR 610 (SC) (ii) Mega Trends v. CIT
56 Taxmann.com 282 · 2015 · High Court
8
citing judgments

Judgments on Section 50C(2)

TIRUCHANGODU RAMASAMY KHANNAIYANN SARASUWATHI,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1,, COIMBATORE

ITA 3135/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Mar 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. T. Banusekar, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 142A(6)Section 143(3)Section 234ASection 250Section 50CSection 56(2)(vii)

M/S K G CONSTRUCTION,LUCKNOW vs. DCIT-CC-1, LUCKNOW

In the result, the appeal is partly allowed

ITA 120/LKW/2024[2021-22]Status: DisposedITAT Lucknow27 Feb 2026AY 2021-22

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. Vachaspati, CIT DR
Section 143(3)Section 250Section 43C

BIHARILAL,HOSHANGABAD vs. COMISSIONER OF INCOME TAX (APPEALS), NFAC-DELHI

Appeal is allowed for statistical purpose

ITA 278/IND/2025[2018-19]Status: DisposedITAT Indore19 Feb 2026AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2018-19 Assessment Unit Of Income- Biharilal, Tax Department S/O Gaurishankar, 508, Ward No. 15, बनाम/ Shobhapur, Vs. Hoshangabad (Assessee/Appellant) (Revenue/Respondent) Pan: Eonpb2765E Assessee By Ms. Saniya Farhaz Memon, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 19.02.2026

Section 142(1)Section 144Section 147Section 148Section 148ASection 50C(2)

VISHAL NAVINCHANDRA SHAH,JAMNAGAR vs. OFFICE OF THE COMMISSIONER OF INCOME TAX, APPEAL, BHUBANESWAR

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

ITA 482/RJT/2025[2013-14]Status: DisposedITAT Rajkot12 Feb 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Ankit Savla, Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. DR
Section 143(3)Section 50CSection 50C(2)

JAWAHARLAL DEVIDAS CHHABRIA,CHAMPA GULLY, CROSS LANE, KALBADEVI vs. ITO WARD 23(1)(6), PIRAMAL CHAMBERS, MUMBAI

ITA 7553/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Feb 2026AY 2018-19

Bench: Smt. Beena Pillai ()

Section 142(1)Section 143(2)Section 44ASection 50CSection 50C(2)Section 56(2)Section 56(2)(x)

DEVYANI DEEPAK RAWTAL,NAGPUR vs. ITO(IT&TP) BHOPAL, BHOPAL

ITA 129/IND/2025[2016-2017]Status: DisposedITAT Indore03 Feb 2026AY 2016-2017

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 147

ZAHIDA BANO MOHAMMAD YUSUF SHAIKH,MUMBAI vs. INCOME TAX OFFICER, WARD 41(4)(4), MUMBAI

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

ITA 8244/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jan 2026AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalzahida Bano Mohammad Yusuf Shaikh A/10 Jai Hind Society, Asalpha Gahtkopar Link, Ro Mohili Village Sakinaka, Mumbai - 400072 ............... Appellant Pan: Buups3134C V/S Income Tax Officer, Ward-41(4)(4), Aayakar Bhavan, M.K. Road, ……………… Respondent Mumbai – 400020

For Appellant: Ms. Shama Mohd. Ismail Patel, CAFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 144BSection 147Section 148Section 250Section 56(2)(vii)

MRS GEETA NARENDRA GANDHI,MUMBAI vs. ITO 19(1)(1), MUMBAI

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

ITA 7244/MUM/2025[2019-20]Status: DisposedITAT Mumbai28 Jan 2026AY 2019-20

Bench: Smt. Beena Pillai () Assessment Year: 2019-20 Mrs. Geeta Narendra Vs. Ito Ward 19(1)(1), Gandhi Mumbai 601B, Shanti Appartment, Piramal Chambers, 98 Walkeshar Road, Mumbai 400012 Malabar Hill, Mumbai 400006 Pan:Aaepg9635K (Appellant) (Respondent)

Section 143(1)Section 143(1)(a)Section 250Section 50CSection 50C(1)Section 50C(2)

SANJANA GUPTA,JHANSI vs. ITO-WARD-2(3)(1) JHANSI, JHANSI

In the result, appeal of the assessee is allowed

ITA 433/AGR/2025[2014-2015]Status: DisposedITAT Agra21 Jan 2026AY 2014-2015

Bench: Shri M. Balaganeshsanjana Gupta, Vs. Ito, 130, Gudri Bazar, Jhansi Ward-2(3)(1), Jhansi (Appellant) (Respondent) Pan: Awbpg1536E Assessee By : Smt Prathna Jalan, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

For Appellant: Smt Prathna Jalan, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 254Section 50C(2)

SITARAM SULTANIA,PATNA vs. DCIT/ACIT, CIR-6, PATNA, PATNA

Appeal of the assessee is partly allowed

ITA 11/PAT/2025[2010-11]Status: DisposedITAT Patna06 Jan 2026AY 2010-11

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI RAJESH KUMAR (Accountant Member)

Section 147Section 148Section 250Section 50CSection 50C(2)

SHRI SHAH AFROZE HOSSAIN,BHAGALPUR vs. DY. CIT, CENT, CIR-2, PATNA, PATNA

In the result, the appeal of the assessee is partly allowed in terms indicated above

ITA 711/PAT/2024[2022-23]Status: DisposedITAT Patna30 Dec 2025AY 2022-23

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.711/Pat/2024 Assessment Year: 2022-23 Shri Shah Afroze Hossain.….…………………....…………………....Appellant 12, Shahganjhi, Habibpur, Bhagalpur, Bihar-812006. [Pan: Aapph1112D] Vs. Dcit, Central Circle-2, Patna..………....…..………………….…..... Respondent Appearances By: Shri Manish Rastogi, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : December 30, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Patna-3 (Hereinafter Referred To As “Ld. Cit(A)”) Dated 22.10.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2022–23 Declaring A Total Income Of ₹75,56,770, Comprising The Income From Business Of ₹6,54,569, Long- Term Capital Gains: ₹49,60,293 & Income From Other Sources Of ₹19,35,912. A Search & Seizure Operation Under Section 132 Of The Act Was Carried Out On 29.12.2022 At The Residential & Business Premises Of The Assessee Pursuant To A Warrant Of Authorisation Issued By The Director Of Investigation, Patna. During The Course Of The Search

Section 132Section 142(1)Section 143(2)Section 250Section 50CSection 50C(2)

DHARAM VIR SINGH,GHAZIABAD vs. ITO WARD 2(1)(2), GHAZIABAD

Appeal is allowed for statistical purposes

ITA 7679/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Dec 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 7679/Del/2025 : Asstt. Year: 2017-18 Dharam Vir Singh, Vs Income Tax Officer, Ch. No. 206-207, Ansal Satyam, Ward-2(1)(2), Rdc, Rajnagar, Ghaziabad-201002 Ghaziabad-201001 (Appellant) (Respondent) Pan No. Bgnps6913C Assessee By: Sh. Govind Aggarwal, Ca Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Addl./Jcit(A)-1, Delhi’S Din & Order No. Itba/Apl/S/250/2025-26/1081763232(1) Dated 15.10.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Govind Aggarwal, CAFor Respondent: Sh. Amit Shukla, Sr. DR
Section 143(3)Section 50CSection 50C(2)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. SOUTH INDIA RESEARCH INSTITUTE PRIVATE LIMITED, VIJAYAWADA

ITA 243/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam19 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.243/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Assistant Commissioner Of Vs. South India Research Income Tax, Institute Private Limited, Circle-1(1), Vijayawada. Vijayawada. Pan: Aadcs1247F (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 29/10/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement:

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

BLUPEX VINIMOY PVT. LTD.,NORTH TWENTY FOUR PARGANAS vs. I.T.O., WARD - 14(1),, KOLKATA

In the result, appeal of the assessee is allowed

ITA 2274/KOL/2025[2020-2021]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2274/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2020-2021) Blupex Vinimoy Private Ltd. Vs Ito, Ward-14(1), Kolkata The Terminus, Room No.415, 4Th Floor, 32 Marg, Bg-12, Aa-1B, North 24 Parganas, New Town, West Bengal-56 Pan No. :Aabcb 0157 F (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By Shri Deep Agarwal, Ar रधजस्व की ओर से /Revenue By : Shri Dheeraj, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 09/12/2025 घोषणा की तारीख/Date Of Pronouncement : 09/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 11.09.2025 For The Assessment Year 2020-21, Confirming The Penalty Levied U/S.270A Of The Act 2. It Was Submitted By The Ld.Ar That The Appeal Is A Penalty Appeal & The Quantum Matter Is Pending Before The Ld.Cit(A). It Was Also The Submission That The Main Issue For Levy Of Penalty Was A Valuation Report Which Had Not Received By The Assessing Officer When The Assessment Order Was Passed. It Was The Submission That Even Till Date The Valuation Report Has Not Been Received Nor Has Been Provided Too The Assessee. It Was The Submission In Page 2 Of The Order The Ld. Cit(A) Has Categorically Condoned The Delay, However, In Para 5.7 Of His Order, He Has Dismissed

For Respondent: Shri Dheeraj, Sr.DR
Section 270ASection 50CSection 50C(2)

DINESH SUNDERRAO GHOSALKAR,MUMBAI vs. ITO WARD 7(3) (1) , MUMBAI

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

ITA 4770/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Nov 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 142(1)Section 143(2)Section 56(2)(x)

ISLAMI ACADEMY TRUST,DELHI vs. ITO WARD EXEMPTION 1(2), DELHI

Appeal is allowed for statistical purposes

ITA 6675/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19

Section 143(3)Section 50C(2)

GATTULA LAKSHMI MADHAVI,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 384/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2015-16

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.384/Viz/2025 (िनधा"रण वष"/Assessment Year:2015-16) Gattula Lakshmi Madhavi Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Central Circle-1, Pan: Agfpg8929H Visakhapatnam. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid Hearing) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15/10/2025 घोषणा की तारीख/Date Of 26/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 28/02/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 144 R.W.S 147 Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 16/03/2022 For The Assessment Year 2015-16. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 142(1)Section 144Section 148Section 56(2)Section 56(2)(vii)

SIGMA PARADISE,GHAZIABAD vs. DCIT, WARD 2(2)(1), GHAZIABAD

The appeal is allowed

ITA 823/DEL/2024[2013-14]Status: DisposedITAT Delhi26 Nov 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2013-14 Sigma Paradise, Vs Dcit, Km-78, Kavi Nagar, Ward 2(2)(1), Ghaziabad, Ghaziabad. Uttar Pradesh – 201 002. Pan:Aazfs9643L (Appellants) (Respondents) Assessee By : Shri Rajiv Khandelwal, Ca; & Shri Gagan R. Khandelwal & Shri Jaind Kumar Jaiswal, Advocates Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 18.09.2025 Date Of Pronouncement : 26.11.2025

For Appellant: Shri Rajiv Khandelwal, CA; &For Respondent: Shri Manish Gupta, Sr. DR
Section 11Section 143(3)Section 147Section 148Section 4Section 50CSection 6

NIRAVKUMAR DESAI,SURAT vs. ITO, WARD 2(3)(1), SURAT

In the result, the appeal filed the assessee is allowed for statistical purpose

ITA 549/SRT/2025[2012-13]Status: DisposedITAT Surat14 Nov 2025AY 2012-13

Bench: The Assessing Officer. Therefore The Ld. A.O. Added Entire Amount Of Rs.94,08,163/- As The Income Of The Assessee.

Section 142(1)Section 144Section 148Section 50C(2)

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 159/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

Showing 1–20 of 75 · Page 1 of 4