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Income-tax Act · Case Law

Section 54B Income Tax Case Law

Browse 70 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 54B of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 54B has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 54B (showing 70 of 70)

Rakesh Kumar Saini S/O Late Shri Kanhaiya Lalji Saini, Aged App.45 Years, R/O Plot No.35, Manu Marg, Alwar v. Union Of India, Through The Ministry Of Finance, North Block,New Delhi-110 001, Through The Commissioner Of Income Tax,Alwar
High Court · 2024 · Allowed
Assessee
Yogesh Kumar Saini S/O Late Shri Kanhaiya Lalji Saini, Aged App.60 Years, R/O Plot No. 35, Manu Marg, Alwar (Rajasthan v. Union Of India, Through The Ministry Of Finance, North Block,New Delhi-110 001, Through The Commissioner Of Income Tax,Alwar
High Court · 2024 · Dismissed
Revenue
% Date Of Decision :06.11.2024 v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur. (Raj v. Satish Kumar Agarwal, R/O -406, Bilala Bahwan, Hanuman Karasta, Johari Bazar, Jaipur (Raj
High Court · 2024 · Dismissed
Assessee
Chowaram Baghel, 37, C.g. Batallion N.c.c., Ravishanker Stadium, Durg Chhattisgarh.stadium, Durg Chhattisgarh v. The Principal Commissioner Of Income Tax Range-2 Raipur Chhattisgarh. Chhattisgarh
High Court · 2023 · Allowed
Assessee
Wp(C)/28098/2022 Of Oravanthuruthil Chandran Joji, v. Income Tax Officer,
High Court · 2023 · Dismissed
Revenue
Shriprakash Ramshringar Pandey(Pan : Aclpp1025B), Residing At 101, Onyx Onyz Housingco-Operative Society, 36, Union Park, Chembur, Mumbai- 400 071 v. Income Tax Officer – 14(3)(4), Mumbai Having Office At 455, 4[Th] Floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai-400 020 Having Office At 455, 4[Th] Floor, Aayakar Bhavan, Maharishi Karve Road, M
High Court · 2023 · Other
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+ W.p.(C) 6901/2023 & Cm Nos.26898-99/2023Om Parkash v. Income Tax Officer Ward 68(5) Delhi
High Court · 2023 · Other
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Preet Singh v. Asstt. Commissioner Ofincome Tax, Circle 32(1), & Anr
High Court · 2023 · Other
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Itat/272/2022 Ia No: Ga/1/2022, Ga/2/2022 Principal Commissioner Of Income Tax-1, Kolkata v. The Court : - Heard Learned Counsel For Either Side. There Is A Delay Of 82 Days In Filing The Appeal
High Court · 2023 · Allowed
Revenue
Andhonourable Mr. Justice Bhargav D. Karia v. Assistant Commissioner Of Income Tax Circle 1(3) ==========================================================Appearance
High Court · 2022 · Allowed
Assessee
Shri.ssm Ahmad Hussain v. The Income Tax Officer Non-Corporate Ward 3(1) Aayahkar Bhavan Wanaparthy Block Vi Floor Room No.623D 121 Mahatma Gandhi Road Chennai-600 034
High Court · 2022 · Allowed
Assessee
G.girija, Represented By Power Of Attorneyg.ranganayaki39/1, Vivekananda Road,Singanallur,Coimbatore – 641 005 v. The Deputy Commissioner Of Income Tax,Circle Iii, Coimbatore
High Court · 2021 · Dismissed
Revenue
G.babu,39/1, Vivekananda Road,Singanallur,Coimbatore – 641 005 v. The Income Tax Officer,Ward Iii(2), Coimbatore
High Court · 2021 · Dismissed
Revenue
Kavitaben Jaysukhbhai Zalawadiya v. The Income Tax Officer Ward - 3(3)(3
High Court · 2021 · Allowed
Assessee
Prabhudas Veljibhai Chaudhari v. Principal Commissioner Of Income Tax 4
High Court · 2021 · Other
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Prabhudas Veljibhai Chaudhari v. Principal Commissioner Of Income Tax 4 ==========================================================
High Court · 2021 · Other
—
Devenbhai Mafatlal Patel v. The Assistant Commissioner Of Income Tax Circle 1(3
High Court · 2021 · Allowed
Assessee
He Fita No. 56 Of 2020 (O&M)Decided On: February 10, 2020 v. Commissioner Income Tax (Appeals) Faridabad Andanother
High Court · 2020 · Allowed
Assessee
S.sundaramurthy v. Principal Commissioner Of Income Tax, 121, Mahatma Gandhi Road, Chennai – 600034
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. Https://Hcservices.ecourts.gov.in/Hcservices/
High Court · 2019 · Dismissed
Assessee
Hitesh Mansukhlal Bagdai v. The Assistant Commissioner Of Income Tax Central Circle - 1
High Court · 2019 · Allowed
Assessee
Ita/100012/2018 Of Shri. Basavaraj C. Bayahatti v. The Principal Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Deputy Commissioner Of Income Tax Raipur, District - Raipur (C.g v. Shri Madan Lal Lodha, 109/110, Textile Market, Pandari, Raipur District - Raipur(C.g.)(C.g
High Court · 2019 · Dismissed
Assessee
Shri Rajiv Dass v. Dy. Commissioner Income Tax, Osd, New Delhi
High Court · 2018 · Dismissed
Revenue
Law v. Income Tax Officer,Wherein Tnedivision Bencn Held Tnat The Contention Of The Revenue Tnat
High Court · 2018 · Allowed
Assessee
Devendrasinh Chhatrasinh Vaghela v. Joint Commissioner Of Income Tax (Osd)==========================================================
High Court · 2018 · Allowed
Assessee
Parveen Kumar v. Income Tax Officer, Ward-1, Fatehabad
High Court · 2018 · Dismissed
Revenue
Vinod Chandran, J v. Income Tax Officer [(2013) 351 Itr123]?(Iii)Was The Tribunal Justified In Holdingthat The Transferred Asset Was An Agriculturalland In Spite Of The Fact That There Were Fourbuildings Therein?”
High Court · 2018 · Allowed
Assessee
Virendra Singh, S/O Late Shri Prahlad Singh, Aged About 43Years, R/O Chajju Singh Ki Gali, Outside Malakheda Gate, Alwar v. Income Tax Officer, Ward 2(1), Alwar
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax-:- 17, New Delhi v. Harish Chander Khullar Through : None
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj v. Shri Mahendra Rajnikant Zaveri, 2683, Suratwala Building, Msb Karasta, Johari Bazar, Jaipur
High Court · 2018 · Dismissed
Assessee
Nataraju (Huf) & Ors v. Pr. Commissioner Of Income Tax & Anr
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax, Kota v. Shri Gopi Lal S/O Sh. Ram Chandra, Village Borkhera, Kota
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, New Central Revenuebuilding, Statue Circle, Jaipur (Raj v. Shri Shankar Lal Saini, 480, Hanta Nagar, Near Nbc, Hasanpura,Jaipur
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Faridabad v. Khacheru Singh (Since Deceased) Through His Lrs
High Court · 2017 · Dismissed
Assessee
Shri Laxmi Narayan, Near Khor Darwaja Mori Walon Ki Dhani,Amer Road, Jaipur v. Commissioner Of Income Tax, Jaipur Ii, New Central Revenuebuilding, Statue Circle, C-Scheme, Jaipur-302001
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax (Central) Jaipur v. Shri Prabhati Lal Saini S/O Shri Birda Ram Saini Dhani Naharwali,Pithawas, Vilage- Hathoj, Kalwar Road, Jaipur
High Court · 2017 · Allowed
Revenue
Tca/319/2017 Of The Commissioner Of Income Tax v. S.s.m.ahmed Hussain
High Court · 2017 · Dismissed
Assessee
Kamal Kant Kamboj v. Income Tax Officer, Ward 3, Jagadhari, Yamuna Nagar, Haryana
High Court · 2017 · Allowed
Assessee
Raj Dulari Bhasin … v. Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Commissioner Of Income-Tax, Faridabad v. Shri Dinesh Verma
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Iv v. Hotz Industries Ltd. Through
High Court · 2014 · Allowed
Revenue
Itta/279/2014 Of Ganta Vijaya Lakshmi, v. The Income Tax Officer,
High Court · 2014 · Dismissed
Revenue
Kewal Krishan Jain v. Commissioner Of Income Tax, Jalandharand Another
High Court · 2013 · Allowed
Assessee
Itta/305/2013 Of Commissioner Of Income Tax-Iii v. Sri N.raghu Varma
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Circle Xiv, Chennai - 6 v. Vijay M.mahtaney
High Court · 2013 · Dismissed
Assessee
Ita/114/2012 Of Smt.asha George, Nellissery House, Ayyanthole P.o., Thrissur v. The Income Tax Officer, Ward 2(1), Thrissur
High Court · 2013 · Dismissed
Revenue
Mrs. Parveen P. Bharucha 102A/1-B, Kalyaninagar,Pune-411 006.Pan No.aaupb1729P v. The Deputy Commissioner Of Income Tax Circle 2, Pune, Pmt Bldg., 1[St] Floor, B Wing, Shankarsheth Road, Swargate, Pune-411037
High Court · 2012 · Allowed
Assessee
D.b. Income Tax Appeal No. 112/2012D.b. Civil Misc. Stay Application No.1180/2012(Shri Kalya v. The Commissioner Of Incometax & Others
High Court · 2012 · Dismissed
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Jile Singh Dalal v. Commissioner Of Income Tax, Faridabad
High Court · 2011 · Allowed
Assessee
The Chief Commissioner Of Income-Tax, (Osd), Faridabad v. Adarsh Kumar Goel, J
High Court · 2011 · Allowed
Revenue
Chief Commissioner Of Income Tax (Osd), Faridabad v. Nathi Singh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Naval Singh
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax,Ludhiana v. Jaswant Singh
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax v. Sh. Bharat Lal Dagar (Huf
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. Shri Bhim Singh
High Court · 2010 · Allowed
Revenue
Ita/188/2009 Of The Commissioner Of Income Tax,Trichur v. Shri.thomy .P.chakola,Trichur
High Court · 2010 · Other
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Sohan Singh v. Commissioner Of Income-Tax,Jalandhar, Punjab And Another
High Court · 2010 · Allowed
Assessee
M/S.sercon Private Limited v. Asstt.commissioner Of Income Tax. - Opponent
High Court · 2008 · Allowed
Assessee
M/S.sercon Private Limited v. Asstt.commissioner Of Income Tax. - Opponent
High Court · 2008 · Allowed
Assessee
M/S.sercon Private Limited v. Asstt.commissioner Of Income Tax. - Opponent
High Court · 2008 · Allowed
Assessee
M/S.sercon Private Limited v. Asstt.commissioner Of Income Tax. - Opponent
High Court · 2008 · Allowed
Assessee
Commissioner Of Income Tax, Ludhiana-I,Ludhiana v. Shri Gurnam Singh
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax,Faridabad v. Shri Sohan Pal, Huf, S/O Shri Ram Singh,Village Jharsaintly, Ballabgarh
High Court · 2008 · Dismissed
Assessee

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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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