41 (Gujarat), Chintan Jadavbhai Patel v. ITO

91 Taxmann.com 426Supreme Court of India2018#8565 most cited

What is 41 (Gujarat), Chintan Jadavbhai Patel v. ITO authority for?

Where no evidence is brought on record to show that excess consideration was paid over and above the sale consideration recorded in the registered sale deed, the registered sale deed's consideration is considered correct and final.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2022.

Also referred to as

Chintan Jadavbhai Patel · ITO v. Chintan Jadavbhai Patel · sale deed consideration · excess consideration · registered sale deed · onus of proof · revenue evidence · Gujarat High Court · Supreme Court

Judgments citing 41 (Gujarat), Chintan Jadavbhai Patel v. ITO

Padala V.V. Satyanarayana Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 187/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…ITA Nos.179-189/VIZ/2017 (Kovvuri Adi Reddy & Others) IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER 1. Sathi Suryanarayana Reddy DCIT, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam PAN No.AQSPS0318M 2. Kovvuri Adi Reddy, Vs. DCIT, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. PAN No. AKYPA 7366 B 3. Tadi China Venkata Reddy Vs. DCIT, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam PAN…

Nallamilli Venkatakrishna Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 186/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…ITA Nos.179-189/VIZ/2017 (Kovvuri Adi Reddy & Others) IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER 1. Sathi Suryanarayana Reddy DCIT, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam PAN No.AQSPS0318M 2. Kovvuri Adi Reddy, Vs. DCIT, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. PAN No. AKYPA 7366 B 3. Tadi China Venkata Reddy Vs. DCIT, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam PAN…

Mailavarapu Anantha Naga Narasimha Srikanth vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 185/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…ITA Nos.179-189/VIZ/2017 (Kovvuri Adi Reddy & Others) IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER 1. Sathi Suryanarayana Reddy DCIT, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam PAN No.AQSPS0318M 2. Kovvuri Adi Reddy, Vs. DCIT, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. PAN No. AKYPA 7366 B 3. Tadi China Venkata Reddy Vs. DCIT, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam PAN…

Sabbella V.V. Satyanarayana Reddy vs. The Dy. CIT, Visakhapatnam

In the result, the appeal of the assessees in appeal No

ITA 182/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam30 May 2018AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble1. Sathi Suryanarayana Reddy Dcit, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam Pan No.Aqsps0318M 2. Kovvuri Adi Reddy, Vs. Dcit, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. Pan No. Akypa 7366 B 3. Tadi China Venkata Reddy Vs. Dcit, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam Pan No.Alqpt 6801 P 4. Kovvuri Vijaya Suhdhara Reddy, Vs. Dcit, D.No. 6-64, Kondukuru Central Circle-1 Village,Bikkavolumandal, Visakhapatnam East Godavari Dist. Pan No. Btxpk 4927 K

Section 132Section 148

…ITA Nos.179-189/VIZ/2017 (Kovvuri Adi Reddy & Others) IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER 1. Sathi Suryanarayana Reddy DCIT, Kutukuluru Village Vs. Central Circle-1 East Godavari Dist. Visakhapatnam PAN No.AQSPS0318M 2. Kovvuri Adi Reddy, Vs. DCIT, D.No. 59-19-12, Jagannathpuram, Central Circle-1, Kakinada Basti, E.G. District. Visakhapatnam. PAN No. AKYPA 7366 B 3. Tadi China Venkata Reddy Vs. DCIT, Anaparthi Village, Central Circle-1 East Godavari District. Visakhapatnam PAN…

41 (Gujarat), Chintan Jadavbhai Patel v. ITO (91 Taxmann.com 426) — Cited in 13 Judgments | BharatTax