180 Taxman 4 (Karnataka) and G.Chinnadurai v. Income-tax Officer, Income-tax Department Non-Corporate Ward 13(2), Chenn

74 Taxmann.com 227High Court2016#11007 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Issues it is cited on

section 54(1)section 54esection 55asection 13(2)long-term capital assetsection 54ecsection 53asection 53within four yearsfresh tangible materialsection 55circle rate

Judgments citing 180 Taxman 4 (Karnataka) and G.Chinnadurai v. Income-tax Officer, Income-tax Department Non-Corporate Ward 13(2), Chenn

BALASUNDARAM MAHALAKSHMI,COIMBATORE vs. DCIT, NON CORPORATE CIRCLE-4,, COIMBATORE

The appeal stand allowed in terms of our above order

ITA 1411/CHNY/2023[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1411/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2013-14) Ms. Balasundaram Mahalakshmi Dcit बनाम/ 216, Atd Road, Race Course, Non-Corporate Circle-4 Vs. Coimbatore-641 018. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aiopm-6371-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri T. Banusekar (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-06-2024 घोषणा की तारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R

For Appellant: Shri T. Banusekar (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. DR
Section 143(3)Section 54F

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.1411/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2013-14) Ms. Balasundaram Mahalakshmi DCIT बनाम/ 216, ATD Road, Race Course, Non-Corporate Circle-4 Vs. Coimbatore-641 018. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AIOPM-6371-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant by : Shri T. Banusekar (Advocate)- Ld.A…

THAJUNNISSA BEGUM ,CHENNAI vs. ITO,NON CORPORATE WARD -10(4), CHENNAI

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

ITA 196/CHNY/2022[2013-2014]Status: DisposedITAT Chennai28 Feb 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 196/Chny/2022 िनधा"रण वष" / Assessment Year: 2013-14 Mrs. Thajunnissa Begum, Income Tax Officer, No. 3, Prasanna Vinayagar V. Non Corporate Ward -10(4), Kovil St., Chennai. 235, Poonamalle High Road, Chennai – 600 029. [Pan: Adcpt-2186-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing : 16.02.2023 घोषणा की तारीख/Date Of Pronouncement : 28.02.2023

For Appellant: Shri. Y. Sridhar, FCAFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 54

…ial house, because the amendment brought to the provisions of section 54 is applicable from assessment year 2015-16 onwards. In this regard, he relied upon the decision of Hon’ble Jurisdictional High Court of Madras in the case of G. Chinnadurai vs ITO [2016] 74 Taxmann.com 227 (Mad). The :-10-: ITA. No:196/Chny/2022 assessee had also relied upon the decision of Hon’ble High Court of Karnataka in the case of Arun K. Thiagarajan vs CIT [2020] 427 ITR 190 (Kar). 10. The Ld. DR, on the other hand supporting the order of the CIT(A) submitted that, the assessee is not entitled for exemption u/s. 54 of the Act, becau…

ROBIN SINGH CHAUHAN,NEW DELHI vs. ACIT, CIRCLE- 29(1), NEW DELHI

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

ITA 7074/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Nov 2021AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2012-13 Robin Singh Chauhan, Vs Acit, 100/1, Gautam Nagar, Circle-29(1), New Delhi. New Delhi. Pan: Aaepc9857F (Appellant) (Respondent) Assessee By : Smt. Rano Jain, Advocate & Shri Venkatesh Chaurasia, Ca Revenue By : Shri Atiq Ahmed, Sr. Dr Date Of Hearing : 28.10.2021 Date Of Pronouncement : 18.11.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27Th September, 2017 Of The Cit(A)-10, New Delhi, Relating To Assessment Years 2012- 13. 2. Facts Of The Case, In Brief, In Brief Are That The Assessee Is An Individual & Derives Income From Long-Term Capital Gain & Other Sources. He Filed His Return Of Income On 28Th July, 2012 Declaring The Total Income At Rs2,61,98,009/- Which Was Processed U/S 143(1). Subsequently, The Case Was Selected For Compulsory Scrutiny Under Cass. During The Course Of Assessment Proceedings, The Ao Noted That The Assessee Has Shown An Income Of Rs.2,46,33,865/- Under The Head ‘Long- Term Capital Gain.’ The Assessee Has Claimed Deduction U/S 54 Of The Act For An Amount Of Rs.2,05,71,400/- On Account Of Investment In Two Properties. The Calculation Of The Cost Of Acquisition Of The New Property As Submitted By The Assessee & Reproduced By The Ao Is As Under:-

For Appellant: Smt. Rano Jain, Advocate &For Respondent: Shri Atiq Ahmed, Sr. DR
Section 143(1)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Robin Singh Chauhan, Vs ACIT, 100/1, Gautam Nagar, Circle-29(1), New Delhi. New Delhi. PAN: AAEPC9857F (Appellant) (Respondent) Assessee by : Smt. Rano Jain, Advocate & Shri Venkatesh Chaurasia, CA Revenue by : Shri Atiq Ahmed, Sr. DR Date of Hearing : 28.10.2021 Date of Pronouncement : 18.11.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 27th September, 2017 of the CIT(A)-10, New Delhi, r…

SH. VALMIK THAPAR,NEW DELHI vs. ACIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 5767/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Jun 2021AY 2007-08

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

ACIT, NEW DELHI vs. SH. VALMIK THAPAR, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6726/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

SHRI VALMIK THAPAR,NEW DELHI vs. DCIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6346/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

SANJIV AHUJA,DELHI vs. ITO (INTERNATIONAL TAXATION), DELHI

In the result, the appeal is allowed

ITA 977/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Mar 2021AY 2012-13

Bench: Shri R.K. Pandaasstt. Year 2012-13

For Appellant: Shri Akshat Jain, CAFor Respondent: Shri Gaurav Dudeja,Sr. DR
Section 13(2)Section 54

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-1”: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Asstt. Year 2012-13 Sanjiv Ahuja Vs. ITO (International 69, Taxation) Veer Nagar, Jain Colony Ward-1(1)(1) Delhi – 110 007 Delhi PAN ANDPA8054G (Appellant) (Respondent) Assessee by: Shri Akshat Jain, CA Department by : Shri Gaurav Dudeja,Sr. DR Date of Hearing 10/02/2021 Date of 03/03/2021 pronouncement O R D E R PER R.K. PANDA, AM This appeal filed by the assessee is directed against the order dated 17/11/2016 passed by the Ld. CIT (A) 42 New Delhi relating to assessment yea…

ARUN K THIAGARAJAN vs. COMMISSIONER OF INCOME TAX

In the result, the order passed by the assessing officer and

ITA/25/2011HC Karnataka18 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 148Section 260Section 260ASection 54

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.25 OF 2011 BETWEEN: ARUN K THIAGARAJAN NO.37, KANAKAPURA ROAD BASAVANAGUDI BANGALORE – 560 004. ... APPELLANT (By Sri.A.SHANKAR SR.ADV. ALONG WITH SRI.M.LAVA AND SRI.GURUMURTHY FOR SRI.S.SUKUMAR, ADV.) AND: 1. COMMISSIONER OF INCOME-TAX (APPEALS)-ii BANGALORE NO.59, HMT BHAVAN 6TH FLOOR, BELLARY ROAD BANGALORE – 560 032. 2. THE DEPUTY COMMISSIONER OF INCOME-T…

RAMANUJAM VENKATESH,CHENNAI vs. ITO, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1467/CHNY/2017[2014-15]Status: DisposedITAT Chennai17 Dec 2018AY 2014-15

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.G.Baskar,AdvocateFor Respondent: Mr.S.Bharath,CIT,D.R
Section 54F

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1467/Chny/2017 "नधा"रण वष" /Assessment year : 2014-15 Shri Ramanujam Venkatesh, Vs. Income Tax officer, C/o. Pratapkaran Paul & Co, International Taxation 2(2), B-8,Khader Nawaz Khan Road, Chennai. Nungambakkam, Chennai 600 034. [PAN AADPV 2564 M ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.G.Baskar,Advoc…

RAM MOHAN RAI,NEW DELHI vs. ACIT, NEW DELHI

In the result ground No. 2 and 3 of the appeal of the assessee is allowed

ITA 6612/DEL/2016[2013-14]Status: DisposedITAT Delhi10 Apr 2017AY 2013-14

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiram Mohan Rai, Vs. Acit, A-8/25, Vansant Vihar, Circle-33(1), New Delhi New Delhi Pan:Aaapr0728C (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 143Section 234BSection 54

…Ram Mohan Rai ACIT 6612/Del/2016 AY 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Ram Mohan Rai, Vs. ACIT, A-8/25, Vansant Vihar, Circle-33(1), New Delhi New Delhi PAN:AAAPR0728C (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Adv Sh. Ashish Chadha, CA Revenue by: Sh. FR Meena, Sr. DR Date of Hearing 06/04/2017 Date of pronouncement 10/04/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The assessee against the order of the ld CIT (A)-11, prefers this appeal, New Delhi dated 21.03.2016 for the Assessment…