Addl CIT v. Smt Indira Bai

89 ITD 73Income Tax Appellate Tribunal2004#16269 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 55(2)section 139(9)section 49fresh tangible materialsection 55going concernvaluation of sharesindexed cost of acquisitionfull value of considerationtransfer of capital assetdate of transfersection 48

Judgments citing Addl CIT v. Smt Indira Bai

MAHENDRA SINGH CHAWLA,INDORE vs. DCIT CIRCLE-1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 245/IND/2024[2017-18]Status: HeardITAT Indore04 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimahendra Singh Chawla Dcit Circle -1(1) 4/35 Gram Pigdamber A.B. Indore Road Near Rao Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aazpc0120C Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 02.09.2024 Date Of Pronouncement 04 .09.2024

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 54

…t.CIT [2009] 124 TTJ (Hyd.). 5. Dr. T. Achyutha v. Asstt. CIT [2007] 108 TTJ (Hyd.). 6. Basheer Noor Ullah Khan v. CIT - ITA No.575/Bang/2019 dated 31.07.2019. 7. Charanjit Singh Atwal v. ITO Ward-VI (1) Ludhiana. 8. Smt. Vasavi Pratap Chand v. Dy. CIT [2004] 89 ITD 73 (Delhi). 6.1 I have considered the submission of the appellant. As provided in section 2(47), the three conditions for deemed transfer are: 1. There is an agreement to sale for purchase/sale of the property between the buyer and seller. 2. Part consideration has been passed to seller from the buyer. 3. Possession of the property under consideration…

CHANDRASHEKHER RAMRAJ SINGH,MUMBAI vs. ITO, 23(1)(3), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3133/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 May 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Blechandrashekher Ramraj Singh V. Income Tax Officer – 23(1)(3) 22-A, House No.4 108, Matru Mandir Sherley Rajan Road, Bandra (W) Tardeo, Nana Chowk Mumbai – 400050 Grant Road, Mumbai – 400 007 Pan: Aanps7840R (Appellant) (Respondent) Assessee By : Shri Prakash Jhunjhunwal & Shri Hemant Bahedia Department By : Shri R.A. Dhyani

For Appellant: Shri Prakash Jhunjhunwal &For Respondent: Shri R.A. Dhyani
Section 143(1)Section 143(2)Section 54Section 54F

…to the development agreement on 12.4.2007. The same is later transferred/ allotment by the Deed of Transfer cum allotment on 10.07.2013." The assessee has also relied on many case laws, few of them are enumerated as under: 1) VasaviPratap Chand vs DCIT (2004) 89 ITD 73 (Delhi Trib) 2) D.L. Nandagopal Reddy Vs ITO ward 7(2) 3) 34 JCIT(Asst) (spl. Range 6) vs. Dr. T.K. Dayaklu (ITA 610)/Bang/2001 dated 23.06.2005 4) Dnyaneshwar N. Mulikvs.ACIT (ITAT Pune_ (2005) 98 TTJ (Pune) 179 5) (2012) 6 Taxcorp(A.T) 28907 (Hydrabad) URO 6) ITA No.448/Ind/2013 A.Y. 2009-10, ACIT 2(1), Indore vs. Shri Sanjay Kamath, Indore 7) IT…

ACIT, JAMMU vs. SH VIKRAMADITYA SINGH, JAMMU

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 269/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…s: i. Smt. Krishna Bajaj v. ACIT [2014] 267 CTR 172 HC(Kamataka) ii. Jagatram Ahuja v. CGT [2000] 246 ITR 609 (SC) iii. Smt. B. Subhadra v ITO reported in 92 ITD 285 ITAT (HYD) iv. Addl CIT v Smt Indira Bai 151 ITR 692 (AP) v. Smt. Vasavi Pratap Chand v DCIT 89 ITD 73 (Del) vi. ACGT v K.K. Gosain 66 ITD 26 (Del) 67 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, vii. CGT v Smt. K.G. Rajyalakshmi 223 ITR 225 (AP) ix. C WT V Shri Katur Bhai Mayabhai reported in 164 ITR 107 at page 127 ix. Rekha Mathur v ACIT reported in 98 TTJ 900 ITAT (Del) x. Dr. Louis…

ACIT, CIR-II, JAMMU vs. SMT. YASHORAJYA LAXMI, JAMMU

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 268/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…s: i. Smt. Krishna Bajaj v. ACIT [2014] 267 CTR 172 HC(Kamataka) ii. Jagatram Ahuja v. CGT [2000] 246 ITR 609 (SC) iii. Smt. B. Subhadra v ITO reported in 92 ITD 285 ITAT (HYD) iv. Addl CIT v Smt Indira Bai 151 ITR 692 (AP) v. Smt. Vasavi Pratap Chand v DCIT 89 ITD 73 (Del) vi. ACGT v K.K. Gosain 66 ITD 26 (Del) 67 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, vii. CGT v Smt. K.G. Rajyalakshmi 223 ITR 225 (AP) ix. C WT V Shri Katur Bhai Mayabhai reported in 164 ITR 107 at page 127 ix. Rekha Mathur v ACIT reported in 98 TTJ 900 ITAT (Del) x. Dr. Louis…

ACIT, JAMMU vs. DR KARAN SINGH, JAMMU

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 267/ASR/2007[1998-99\u005cu005cu005cu005cu005cu005cu005cu005c]Status: DisposedITAT Delhi24 Jan 2022

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…s: i. Smt. Krishna Bajaj v. ACIT [2014] 267 CTR 172 HC(Kamataka) ii. Jagatram Ahuja v. CGT [2000] 246 ITR 609 (SC) iii. Smt. B. Subhadra v ITO reported in 92 ITD 285 ITAT (HYD) iv. Addl CIT v Smt Indira Bai 151 ITR 692 (AP) v. Smt. Vasavi Pratap Chand v DCIT 89 ITD 73 (Del) vi. ACGT v K.K. Gosain 66 ITD 26 (Del) 67 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, vii. CGT v Smt. K.G. Rajyalakshmi 223 ITR 225 (AP) ix. C WT V Shri Katur Bhai Mayabhai reported in 164 ITR 107 at page 127 ix. Rekha Mathur v ACIT reported in 98 TTJ 900 ITAT (Del) x. Dr. Louis…

ACIT, JAMMU vs. SH M.K. AJAT SHATRU, JAMMU

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 263/ASR/2003[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…s: i. Smt. Krishna Bajaj v. ACIT [2014] 267 CTR 172 HC(Kamataka) ii. Jagatram Ahuja v. CGT [2000] 246 ITR 609 (SC) iii. Smt. B. Subhadra v ITO reported in 92 ITD 285 ITAT (HYD) iv. Addl CIT v Smt Indira Bai 151 ITR 692 (AP) v. Smt. Vasavi Pratap Chand v DCIT 89 ITD 73 (Del) vi. ACGT v K.K. Gosain 66 ITD 26 (Del) 67 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, vii. CGT v Smt. K.G. Rajyalakshmi 223 ITR 225 (AP) ix. C WT V Shri Katur Bhai Mayabhai reported in 164 ITR 107 at page 127 ix. Rekha Mathur v ACIT reported in 98 TTJ 900 ITAT (Del) x. Dr. Louis…

Addl CIT v. Smt Indira Bai (89 ITD 73) — Cited in 6 Judgments | BharatTax