ACIT v. Sudhakar Ram

16 Taxmann.com 175Income Tax Appellate Tribunal2011#19354 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 54 Section 54F

Judgments citing ACIT v. Sudhakar Ram

Sanjay Gulabchand Gupta, Nagpur vs. Assistant Commissioner of Income Tax, Circle-4, Nagpur

In the result, appeal by the assessee stands dismissed

ITA 210/NAG/2023[2017-18]Status: DisposedITAT Nagpur14 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 143(2)Section 54Section 54F

…an allowable expenditure. Assessee relies on following decisions on the EN TAX DEPA 1. Rajesh Keshav Pillai VS I.T.O. 7. [Taxmann.com 11 (Mumbai) 2010] 2. ACIT New Delhi VS Mohinder Kumar Jain [I.T.Appeal No. 554(Delhi) of 2014] 3. ACIT VS Sudhakarram (2011) 16 Taxmann.com 175 (Mum) ITAT 4. Smt. Ranjeet Sandhu VS DCIT (2011) 16 Taxmann.com 210 (Chd ITAT) 5. Dy Comm. Of Income Tax VS Pankaj Chimanlal Patel in ITA No. 3179/Ahd/2016 6.(V) Land was for Commercial Purpose: Sir, The Land is situated in the R2 Zone as specified in the sanction building plan. As per Development Control Regulations 2000 for Nagpur City a…

Manish Tyagi, Ghaziabad vs. ITO, Ghaziabad

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

ITA 5548/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Manish Tyagi, Vs. Ito, House No. 131, Sector-6, Ward-1(4), Chiranjeev Vihar, Ghaziabad Ghaziabad Pan: Acgpt1413J (Appellant) (Respondent)

For Appellant: Ms. Prem Late Bansal, AdvFor Respondent: Shri Gaurav Dudeja, Sr. DR

Section 160Section 160(1)(i)Section 161(1)Section 163Section 2(14)Section 48Section 54F

…id that assessee complied with requirements of section 54. Merely because builder failed to handover possession of the flat within specified period, assessee could not be denied benefit of benevolent provision of section 54. c) In ACIT vs Sudhakar Ram (2011) 16 Taxmann.com 175, Mumbai Bench of ITAT have held that where assessee invested amount of capital gain on sale of shares in purchase of flat before expiry of statutory period, benefit of deduction u/s 54F could not be denied to assessee on the ground that building was under construction stage and assessee had chosen to pay entire advance. d) In Smt Rajneet…

ACIT-16(1), Mumbai vs. Shrey Guleri, Mumbai

The appeal of the Revenue is dismissed

ITA 6147/MUM/2016[2009-10]Status: DisposedITAT Mumbai22 Mar 2018AY 2009-10

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2009-10 Acit, Circle-16(1) Shri Shrey Sharma Guleri बनाम/ Room No.439, Aayakar Prime Channel Software Bhawan, 101, M.K. Road Communications P. Ltd. Vs. Mumbai 400 020 215, Kuber Complex New Link Road Andheri (West) Mumbai 400 053 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaapg4566H याजस्व की ओर से / Revenue By Shri Saurabh Rai यनधाारयती की ओर से / Assessee By Shri Dilip V. Lakhani ुनवाई की तायीख / Date Of Hearing : 20/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(3)Section 148Section 54Section 54F

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जे, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. प्रधान, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2009-10 ACIT, Circle-16(1) Shri Shrey Sharma Guleri बनाम/ Room no.439, Aayakar Prime Channel Software Bhawan, 101, M.K. Road Communications P. Ltd. Vs. Mumbai 400 020 215, Kuber Complex New Link Road Andheri (West) Mumbai 400 053 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. AAAPG4566H याजस्व की ओर से / Revenue by Shri…

M/S Sri, M. George Joseph, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2009-10 is dismissed

ITA 13/BANG/2014[2009-10]Status: DisposedITAT Bangalore13 Feb 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri H.R. Suresh, F.C.AFor Respondent: Shri P. Dhivakar,JCIT (D.R)

Section 143(1)Section 143(3)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. No.13/Bang/2014 (Assessment Year : 2009-10) Sri M. George Joseph, Vs. Dy. Commissioner of Income Tax, No.534/30, 5th Cross, Circle 12(2), Bangalore. Mahalakshmi Layout, Bangalore-560 086 PAN AAMPJ 2734L Appellant Respondent. Appellant By : Shri H.R. Suresh, F.C.A. Respondent By : Shri P. Dhivakar,JCIT (D.R) Date of Hearing : 30.12.2014. Date of Pronouncement : 13.2.2015. O R D E R Per Shri Jason P. Boaz, A.M. : This appeal by the assessee is preferred against th…