1. Smt. Gousai Begum & Shri Mirza Mustafa Baig v. DCIT

18 Taxmann.com 152Reported decision#4626 most cited

What is 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig v. DCIT authority for?

The case concerns the assessment of Hindu Undivided Family (HUF) property, referencing CBDT guidelines and other judicial precedents on the matter.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2019.

Also referred to as

Smt. Gousai Begum · Mirza Mustafa Baig · DCIT · 18 Taxmann.com 152 · HUF assessment · CBDT guidelines · Hindu Undivided Family property · tax assessment · judicial precedents

Judgments citing 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig v. DCIT

Dappu Ashok (HUF), Hyderabad vs. Asst.CIT, Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 60/HYD/2014[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Late. Dappu Yadaiah(HUF), (Represented by Dappu Ashok Brother and Legal Representative), Hyderabad vs. Asst.CIT, Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 59/HYD/2014[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Asst. Commissioner of Income Tax, Circle-8(1), Hyderabad vs. Sri Dappu Ashok (HUF), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 36/HYD/2014[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Jilkara Chinna Sataiah (HUF), Hyderabad vs. Asst.CIT, Circle - 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 209/HYD/2014[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Konde Srisailam (HUF), Hyderabad vs. Asst.Commissioner of It Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1605/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Dappu Naveen Kumar (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1546/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Dappu Narasimha ( Larger HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1545/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Dappu Narasimha ( Smaller HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1544/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Dappu Ramulu (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1543/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Dappu Padma (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1542/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Konde Mallesh(HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1541/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Konde Sandaiah (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1540/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Konde Anjaiah (HUF), Hyderabad vs. The ACIT, Circle 8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 1539/HYD/2013[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Dappu Babu Rao (HUF), R.R.Dist, Hyderguda Village vs. ACIT, Circle-8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 929/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Banda Mallesh (HUF), R.R.Dist, Hyderguda Village vs. ACIT, Circle-8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 928/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Banda Sudershan (HUF), R.R.Dist, Hyderguda Village vs. ACIT, Circle-8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 926/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Dappu Narasimha (HUF), Rr Dist, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 915/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Mali Narasimha (HUF), R.R. District, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 914/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Mali Chandrasekhar (HUF), R.R. District, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 913/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…

Sri Banda Pentaiah, R.R. Dist, Hyderabad vs. ACIT, Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are partly allowed

ITA 57/HYD/2012[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri Mohd. Afzal &
Section 133ASection 148Section 2(14)

…ow and furnished before us the guidelines of CBDT on assessments of HUF and how the property of HUF should be assessed. He also placed reliance upon the following decisions in support of his contention: 1. Smt. Gousai Begum & Shri Mirza Mustafa Baig Vs. DCIT, 18 Taxmann.com 152 (Hyd.), dt. 16/11/2011 2. CIT Vs. smt. Anjana Sehgal (P&H HC), ITA No. 276 of 2004 3. Bolla Ramaiah (AP HC), 39 Taxmann 345, dated 26/03/1987. 4. GK Devrajulu, (Madras HC), 56 Taxmann 85, dated 19/12/1990. 5. Sri Srinivas Pandit (HUF), AP HC), ITTA No. 195 of 2013 6. Gowli Buddanna (SC), [1996] 60 ITR 293 (SC) 7. Smt. Sarifabibi Mohmed Ibr…