ACIT v. T.N. Gopal

121 ITD 352Income Tax Appellate Tribunal2009#22199 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 54F Section 143(3)Section 143(3A)Section 143(3B)Section 54 Section 54EC

Judgments citing ACIT v. T.N. Gopal

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

…xtention of the house already in existence, then it does not qualify for the benefits of Section 54F. The decision in the case of Mrs Meera Jacob vs ITO 313 ITR 411 (Kerala) is applicable in thi regard as is the decision in the case of ACIT vs TN Gopal (2009) 121 ITD 352 (Chennai ITAT). 4.15 Hence in this case assessee cannot claim in FY 2016-17, the benefit intended by the legislature on the construction which started way back in FY 2013-14. 4.16 The assessee e cannot make claim of double deduction towards investment of sale proceeds arising out in two different assets in two different assessment years under two…

Navin Surya, Worli, Mumbai vs. DCIT Circle 42(2)(1), Mumbai, Kautilya Bhavan

In the result, the appeal of the assessee is allowed

ITA 4772/MUM/2023[2018-19]Status: DisposedITAT Mumbai05 Jun 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19

For Appellant: Mr. Ashok Kumar Ambastha, Sr. DRFor Respondent: Ms. Hema Sharma

Section 143(3)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2018-19 Navin Surya, DCIT Circle-42(2)(1), A-233 Kalpataru Horizon, S K Kautilya Bhavan, Avenue 3, Near Vs. Ahire Marg, Opposite Videsh Bhavan, G Block BKC, Doordarshan Towers, Worli, Bandra Kurla Complex, Bandra Mumbai-400018. East, Mumbai-400051. PAN NO. AGMPS 2055 B Appellant Respondent : Ms. Hema Sharma Assessee by : Mr. Ashok Kumar Ambastha, Sr. DR Revenue by : 29/05/2024 Date of Hearing : 05/06/2024 Date of pronouncement ORDER PER OM P…

Shri.Ramakrishna Ashwath, Bangalore vs. Income Tax Officer Ward-6(3)(3), Bangalore

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

ITA 138/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 May 2019AY 2015-16

Bench: Shri Arun Kumar Garodiaassessment Year : 2015-16 Shri Ramakrishna Aswatgh, No. 40, 1St Floor, 1St Main, The Income Tax 9Th Cross, 3Rd Stage, Bhel Officer, Layout, Vs. Ward – 6 (3) (3), Vidyaranyapura, Bangalore. Bangalore – 560 080. Pan: Adrpa6087D Appellant Respondent

For Appellant: Shri Murali Krishna, CAFor Respondent: Shri Tshering Ongda, JCIT (DR)

Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year : 2015-16 Shri Ramakrishna Aswatgh, No. 40, 1st Floor, 1st Main, The Income Tax 9th Cross, 3rd Stage, BHEL Officer, Layout, Vs. Ward – 6 (3) (3), Vidyaranyapura, Bangalore. Bangalore – 560 080. PAN: ADRPA6087D APPELLANT RESPONDENT Assessee by : Shri Murali Krishna, CA Revenue by : Shri Tshering Ongda, JCIT (DR) Date of hearing : 15.05.2019 Date of Pronouncement : 31.05.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee and the same is directe…