Section 54(1) of the Income Tax Act

Income-tax Act, 2025: s.82

Section 54(1) falls under section 54 of the Income-tax Act, 1961, which corresponds to section 82 (Profit on sale of property used for residence) of the Income-tax Act, 2025.

Read section 82 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 54(1) is Rajesh Keshav Pillai v. ITO (44 SOT 617), cited in 6 of the 30 judgments on BharatTax that turn on this section.

Leading authorities on Section 54(1)

Rajesh Keshav Pillai v. ITO
44 SOT 617 · 2011 · ITAT
6
citing judgments
DCIT v. Ranjit Vithaldas
23 Taxmann.com 226 · 2012 · Reported
3
citing judgments
Madras in Moturi Lakshmi (Ms.) v. ITO
428 ITR 462 · 2020 · High Court
3
citing judgments

Judgments on Section 54(1)

Divya, Haryana vs. ITO Ward 1, Sonipat

Appeal is allowed

ITA 5159/DEL/2026[2018-19]Status: DisposedITAT Delhi29 Jul 2026AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: AHTPD6767H
Section 139Section 139(1)Section 147Section 45Section 54

Romaben Keyur Thakore Legal Heir of Late Anandiben Jitendrabhai Shah, Vadodara vs. The Dy.CIT, Circle-1(1)(1), Vadodara

In the result the appeal filed by the assessee is allowed

ITA 2605/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad10 Mar 2026AY 2015-16

Bench: The Ld.Cit(A), Who Has Confirmed The Disallowance Made By The Assessing Officer By Observing As Follows:

Section 144Section 148Section 54F

Nitin Bhatia, Hyderabad vs. ITO., Ward-12(1), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 1472/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1472/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Nitin Bhatia Vs. Income Tax Officer Hyderabad Ward 12 (1) Pan:Akqpb1898R Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Y.V Bhanu Narayan Rao राज" व "ारा/Revenue By:: Shri S. Arun Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 16/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: CA Y.V Bhanu Narayan RaoFor Respondent: : Shri S. Arun Kumar, Sr. DR
Section 139Section 139(1)Section 143(3)Section 54Section 54(1)Section 54(2)

Shaziya Moazzam Ali Khan, Mumbai vs. Commissioner of Income-Tax (A), Mumbai

ITA 6302/MUM/2025[2013-2014]Status: DisposedITAT Mumbai04 Dec 2025AY 2013-2014

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Shaziya Moazzam Ali Khan The Cit(A), Ward Flat No. 71, A Wing, St 19(3)(1), Piramal Andrew Apartment, Moraland Vs. Chamber, Parel Road, Mumbai-400 008. Mumbai-400 012. Pan : Amnpk2105R Appellant Respondent

For Appellant: Shri Aditya RaiFor Respondent: Shri Amir H. Bohra, CA
Section 250Section 54Section 54(1)Section 54(2)Section 54(4)Section 54F(1)Section 54F(4)

DCIT., (International Taxation)-1, Hyderabad vs. Syama Reddy Mali Reddy, Hyderabad

ITA 366/HYD/2025[2019-20]Status: DisposedITAT Hyderabad03 Sept 2025AY 2019-20
Section 143(2)Section 143(3)Section 144C(3)Section 54Section 54F

Murugan Doraisamy, Chennai vs. ITO, International Taxation Ward-1(2), Chennai

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

ITA 367/CHNY/2025[2022-23]Status: DisposedITAT Chennai14 May 2025AY 2022-23

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.367/Chny/2025 िनधा"रण वष"/Assessment Year: 2022-23 Murugan Doraisamy, Vs. The Income Tax Officer, 16, 17 & 18, Appasamy Towers, International Taxation Ward 1(2), Sir Thiyagaraya Road, Pondy Bazaar, Chennai. T. Nagar, Chennai 600 017. [Pan:Awkpm2217P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. Ranga Ramanujam, Ca ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 29.04.2025 घोषणा की तारीख /Date Of Pronouncement : 14.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 28.01.2025 Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [“Act” In Short] For The Assessment Year 2022-23. 2. The Assessee Raised 10 Grounds Of Appeal, Amongst Which, The Only Short Point Raised For Consideration Whether The Assessing Officer Is 2

For Appellant: Shri P. Ranga Ramanujam, CAFor Respondent: Shri S. Senthil Kumaran, CIT
Section 1Section 139(1)Section 143(3)Section 54Section 54(1)Section 54(2)Section 54F

Tarun Kumar Ratan Singh Rathi, Mumbai vs. Deputy Commissioner of Income Tax, Circle - 32(1), Mumbai

ITA 2695/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Jan 2024AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(1)Section 143(3)Section 250Section 54

The Commissioner of Income Tax (IT and TP) vs. M/s. Idea Cellular Limited

Accordingly, the learned appellate authority has rightly dismissed the

ITTA/14/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 107

Principal Commissioner of Income Tax 1 vs. Industrial Promotion and Investment Corporation of Orissa Ltd

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Orissa31 Jan 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 107

ITO, Ward-30(1), New Delhi vs. Vinod Gugnani, New Delhi

In the result, grounds of Appeal of the Revenue fails, consequently the Appeal filed by the Revenue is dismissed

ITA 607/DEL/2020[2016-17]Status: DisposedITAT Delhi02 Nov 2022AY 2016-17

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 139Section 139(1)Section 139(4)Section 54Section 54(1)Section 54(2)

Pr. Commissioner of Income Tax vs. Smt. Namita Chhabra

Accordingly, the learned appellate authority has rightly dismissed the

ITA/14/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

Pr. Commissioner of Income Tax vs. Smt. Namita Chhabra

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

Rani Jagdish Sahdevan, Mumbai vs. ITO 25 (3)(3), Mumbai

In the result, appeal by the assessee is dismissed in terms of our aforesaid findings

ITA 162/MUM/2020[2013-14]Status: DisposedITAT Mumbai12 Apr 2022AY 2013-14

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyal

For Appellant: Shri Ajay SinghFor Respondent: Shri Chandra Vijay, CIT–DR
Section 139(1)Section 139(4)Section 143(3)Section 250Section 54Section 54(2)

Pr Commissioner of Income Tax vs. M/S Samarpan Synthetics Pvt Ltd

Accordingly, the learned appellate authority has rightly dismissed the

ITA/17/2021HC Rajasthan04 Mar 2022

Bench: AKIL KURESHI,REKHA BORANA

Section 107

Shri Krishnamurthy Sanath Kumar, Bangalore vs. The Income Tax Officer Ward-2(3)(3), Bangalore

ITA 1128/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Dec 2021AY 2014-15
Section 143(1)Section 54(1)

B.Purushothaman, Chennai vs. ITO Ncw 10(3), Chennai

ITA 3186/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Oct 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunatha

For Appellant: Mrs.T.V.Muthu Abirami, AdvocateFor Respondent: Mr. G.Johnson, Addl.CIT
Section 139(1)Section 49Section 54Section 54(2)

Suchirindia Infratech Pvt. Ltd vs. Dy. Commissioner of Income-Tax

Accordingly, the learned appellate authority has rightly dismissed the

ITTA/15/2021HC Telangana30 Apr 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

Section 107

ITO, Corporate Ward - 2 (2), Chennai vs. Smt. Rekha Shetty, Chennai

In the result, the appeal filed by the Revenue is dismissed and the Cross Objections filed by the assessee is allowed

ITA 2777/CHNY/2019[2016-17]Status: DisposedITAT Chennai20 Jul 2020AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri S.Jayaraman & C.O. No.106/Chny/2019 Assessment Year : 2016-17

For Appellant: Mr.G.Baskar,AdvocateFor Respondent: Ms. Vijaya Prabha,Addl.CIT,D.R
Section 139Section 139(1)Section 139(4)Section 54Section 54F

Kasi Viswanathan Ramanathan, Chennai vs. ITO Non Corporate Ward 16(4), Chennai

In the result, the appeal of assessee is treated as allowed for statistical purposes

ITA 2040/CHNY/2017[2012-13]Status: DisposedITAT Chennai29 May 2020AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S.Jayaraman

For Appellant: Mr.K.Vignesh,C.A ""For Respondent: Mr.A.Sundararajan,Addl.CIT D.R
Section 139(1)Section 54Section 54(1)Section 54(2)Section 54F

Mr Sunit Mathur, Gurgaon vs. DCIT, New Delhi

In the result, appeal filed by Assessee is dismissed

ITA 5977/DEL/2016[2012-13]Status: DisposedITAT Delhi06 Mar 2020AY 2012-13

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 54(1)Section 54(2)