What is the leading case on Section 55(2)(a) of the Income Tax Act?

Syndicate Bank Ltd. v. Addl. CIT (155 ITR 681) is the decision most relied on for Section 55(2)(a), cited in 9 judgments.

Which cases are most cited on Section 55(2)(a)?

Syndicate Bank Ltd. v. Addl. CIT (155 ITR 681) — 9 citing judgments.

How many judgments are there on Section 55(2)(a)?

BharatTax indexes 44 ITAT, High Court and Supreme Court judgments that turn on Section 55(2)(a) of the Income Tax Act, 1961.

Section 55(2)(a) of the Income Tax Act

Income-tax Act, 2025: s.90

Section 55(2)(a) falls under section 55 of the Income-tax Act, 1961, which corresponds to section 90 (Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”) of the Income-tax Act, 2025.

Read section 90 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 55(2)(a) is Syndicate Bank Ltd. v. Addl. CIT (155 ITR 681), cited in 9 of the 44 judgments on BharatTax that turn on this section.

Leading authorities on Section 55(2)(a)

Syndicate Bank Ltd. v. Addl. CIT

155 ITR 681 · 1985 · High Court

citing judgments

Judgments on Section 55(2)(a)

Kamlesh Pukhraj Talera, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5(1)(1), Bangalore

In the result, we find no merit in the assessee’s appeal

ITA 1917/BANG/2025[2018-19]Status: DisposedITAT Bangalore14 Aug 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: AARPP0177C

Section 143(3)Section 144BSection 234ASection 250Section 48Section 55(2)(a)

Saroj Makan, Delhi vs. Income Tax Officer, Civic Center, Delhi

ITA 6687/DEL/2025[2011-12]Status: DisposedITAT Delhi03 Jun 2026AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmasaroj Makan Vs. Ito, Ward-40(1) Bd-41, Saraswati Vihar, Civic Centre Pitampura, New Delhi – 110001 New Delhi – 110034 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopb5478R Appellant .. Respondent Appellant By : Sh. Parmod Jain, Ca Sh. Mukul Gupta, Adv. Respondent By : Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 19.05.2026 Date Of Pronouncement 03.06.2026

For Appellant: Sh. Parmod Jain, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(2)Section 143(3)Section 148Section 55(2)(a)

DCIT-19(1), Mumbai, Parel vs. Dinesh Gulab Mirchandani, Mumbai

In the result, the appeal of the Revenue stands dismissed

ITA 692/MUM/2026[2020-21]Status: DisposedITAT Mumbai30 Apr 2026AY 2020-21

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokardcit-19(1), Dinesh Gulab Mumbai Mirchandani Piramal Chambers, Vs. 84/A Mehar Lalbaug, Parel, Apartments, Anesty Mumbai-400 012 Road, Off Altamount Road, Mumbai- 400 026 Pan/Gir No. Aggpm4719G (Applicant) (Respondent) Assessee By Shri Pradeep Kapasi, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 23.04.2026 Date Of Pronouncement 30.04.2026

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 194Section 2(47)Section 250Section 54FSection 55(2)(a)

Assistant Commissioner of Income Tax -16(1), Mumbai vs. Eagle Fims, Mumbai

In the result, the grounds of

ITA 3204/MUM/2025[2017-18]Status: DisposedITAT Mumbai24 Sept 2025AY 2017-18

Bench: Shri Pawan Singh& Smt.Renu Jauhri(Physical Hearing)

Section 2(14)Section 254(1)Section 55(2)(a)

Bharat Amratlal Shah, Mumbai vs. DCIT-Circle 4(1)(1), Aayakar Bhawan

ITA 134/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Jul 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Bharat Amratlal Shah Dcit, Circle 4(1)(1) I-E, Wing B, 1St Floor Aayakar Bhavan Kakad House, 11-New Vs. M.K. Road Marine Lines, Opp. Churchgage Bombay Hospital Mumbai-400 020. Mumbai-400 020. Pan : Appellant Respondent

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: None

Section 143(3)Section 250Section 270ASection 49Section 54ESection 55Section 55(2)(a)

Santosh Mohan Patole, Mumbai vs. Income Tax Officer - 34(3)(2), Mumbai

In the result appeal filed by the assessee stands allowed

ITA 5810/MUM/2024[2013-14]Status: DisposedITAT Mumbai18 Feb 2025AY 2013-14

Bench: Smt. Beena Pillai ()

Section 144Section 148Section 250

ACIT Central-2 Indore, Indore vs. Shri .Gaurav Tekriwal, Indore

In the result, this appeal of Revenue is dismissed

ITA 62/IND/2021[2015-16]Status: DisposedITAT Indore21 Nov 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

Section 143(2)Section 143(3)Section 2Section 54FSection 55(2)(a)Section 57