Ajay Kumar Shah Jagati v. CIT

164 Taxmann 108Supreme Court of India2007#8222 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

section 2(47)(v)section 53a section 2(47)transfer of capital asset section 54 long term capital gain transfer section 148 section 147 section 143 document section 14

Judgments citing Ajay Kumar Shah Jagati v. CIT

GOLDGREEN LAND HOLDINGS LLP( FORMERLY GOLD GREEN HOLDINGS PRIVATE LIMITED),SHANKARPALLY MANDAL, MIRZAGUDA vs. INCOME TAX OFFICER - WARD 2(1), HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 473/HYD/2023[2017-2018]Status: DisposedITAT Hyderabad22 Mar 2024AY 2017-2018

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita No. 473/Hyd/2023 (धििाारण वर्ा / Assessment Year: 2017-18) Goldgreen Land Holdings Llp Vs. Income Tax Officer, (Formerly Gold Green Holdings Ward-2(1), Private Limited), Hyderabad Shankarpally Mandal, Mirzaguda [Pan No. Aadcg2864N] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee By: Shri Kumar Pal Tated, Ar राजस्‍व द्वारा / Revenue By: Shri Shakeer Ahamed, Dr सुिवाई की तारीख/Date Of Hearing: 06/03/2024 घोर्णा की तारीख/Pronouncement On: 22/03/2024 आदेश / Order Per K. Narasimha Chary, J.M: Aggrieved By The Order Dated 07/08/2023 Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), In The Case Of Goldgreen Land Holdings Private Limited (“The Assessee”) For The Assessment Year 2017-18, Assessee Preferred This Appeal.

For Appellant: Shri Kumar Pal Tated, ARFor Respondent: Shri Shakeer Ahamed, DR

Section 143(3)Section 2(14)Section 48Section 50C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 473/Hyd/2023 (धििाारण वर्ा / Assessment Year: 2017-18) Goldgreen Land Holdings LLP Vs. Income Tax Officer, (Formerly Gold Green Holdings Ward-2(1), Private Limited), Hyderabad Shankarpally Mandal, Mirzaguda [PAN No. AADCG2864N] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee by: Shri Kumar Pal Tated, AR राजस्‍व द्वारा / Revenue by: Shri Shakeer Ahamed, DR सुिवाई की तारीख/Date…

MR. ANTHONY P LEWIS,MUMBAI vs. ITO-22(1)(1), MUMBAI

ITA 1813/MUM/2020[2009-10]Status: DisposedITAT Mumbai06 Jul 2023AY 2009-10

For Appellant: Ms. Aarti Sathe &For Respondent: Smt Sailja Rai

Section 143(3)Section 147Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Mr. Anthony P Lewis, Norman Heven Dr Norman Francis Lewis Chowk, South Avenue, 10th Road, Khar (West), Mumbai- 400052 [PAN: AAAPL3400F] …………… Appellant Vs Income Tax Officer-22(1)(1), 319, 3rd Floor, Piramal Chambers, Respondent ……………. Lalbaug, Parel, Mumbai - 400012 Appearance For the Appellant/Assessee : Ms. Aarti Sathe & Ms. Aasavari Kadam For the Respondent/Department : Smt Sailja Rai Shri Anil Sant Date Conclusion of hearing : 21.04.2023 Pronouncement of order : 06.07.2023 O R…

PULIKKAPARAMBIL GEORGE JACOB,KOZHIKODE vs. ITO WARD 1(1), KOZHIKODE, KOZHIKODE

In the result, assessee’s appeal is allowed for statistical purposes

ITA 558/COCH/2022[2011-2012]Status: DisposedITAT Cochin02 Mar 2023AY 2011-2012

Bench: Shri Sanjay Arora (Accountant Member), Shri Sandeep Gosain (Judicial Member)

For Appellant: Shri V.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(3)Section 147Section 2Section 2(47)Section 2(47)(v)Section 2(47)(vi)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Sandeep Gosain, Judicial Member Pulikkaparambil George Jacob The Income Tax Officer 17/1161A, Puthiyara Road Ward - 1(1) Vs. Kozhikode 673004 Kozhikode [PAN: ACUPJ7137R] (Appellant) (Respondent) Appellant by: Shri V.M. Veeramani, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 02.02.2023 Date of Pronouncement: 02.03.2023 O R D E R Per Bench This is an Appeal by the assessee agitating the Order by the Commissioner of Income Tax (Appeals)-12, Bengaluru (‘CIT(A)’ for short) dated 03/03/…

SHRI VINOD CHOUDHARY,INDORE vs. ITO1 3), INDORE

The appeal of the assessee is allowed

ITA 206/IND/2020[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Vinod Choudhary, Ito 1(3) 12, Niranjanpur, Indore Vs. Lasudia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akrpv 4892 Q Assessee By Shri Pankaj Shah & Soumya Bomb, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.02.2023 Date Of Pronouncement 28.02.2023

Section 144Section 147Section 148Section 2(47)Section 2(47)(v)Section 54F

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shri Vinod Choudhary, ITO 1(3) 12, Niranjanpur, Indore Vs. Lasudia, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AKRPV 4892 Q Assessee by Shri Pankaj Shah & Soumya Bomb, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.02.2023 Date of Pronouncement 28.02.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.01.2020 passed by learned Commissioner of Income-Tax (Appeals)-I, Indore [“Ld…

SHRI HUKUMCHAND CHOUDHARY ,INDORE vs. ITO (3),INDORE, INDORE

The appeal of the assessee is allowed

ITA 205/IND/2020[2012-13]Status: DisposedITAT Indore21 Feb 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. D.R

Section 148Section 2(14)(iii)Section 2(47)Section 2(47)(v)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.205/Ind/2020 (Assessment Year: 2012-13) Hukumchand Choudhary Vs. ITO-1(3), 12, Niranjanapur, Lasudiya, Indore Indore, M. P. 452010 PAN No.AGDPC9664P (Appellant) .. (Respondent) Shri Pankaj Shah, C.A. Appellant by : Respondent by : Shri Ashish Porwal, Sr. D.R. Date of Hearing 01.02.2023 Date of Pronouncement 21.02.2023 O R D E R PER SUCHITRA KAMBLE - JM: This appeal is filed by the assessee against the order dated…

MANGILAL LAKAHJI CHOWDHARY,,PUNE vs. INCOME-TAX OFFICER, WARD - 3(1),, PUNE

Appeal is partly allowed in above terms

ITA 2791/PUN/2017[2013-14]Status: DisposedITAT Pune23 Sept 2022AY 2013-14

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.2791/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14

Section 143(3)Section 2(47)Section 269USection 41(1)Section 53A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.DIPAK P.RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.2791/PUN/2017 िनधा"रण वष" / Assessment Year: 2013-14 Mangilal Lakahji Chowdhary, The Income Tax Officer, 4, Sr.No.19/1, Bharat Vihar, Vs Ward-3(1), Pune Opp. Karnataka School, Erandwane, Pune 411 004 PAN : ACGPC5231P Appellant/ Assessee Respondent /Revenue Assessee by Smt. Deepa Khare Revenue by Shri Ramnath P. Murkunde – DR Date of hearing 13/09/2022 Date of pronouncement 23/09/2022 आदेश / ORDER Per S.S.Godara, JM: Th…

M/S JAICO AUTOMOBILE ENGINEERING COMPANY PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(5), BANGALORE

In the result, the appeal by the assessee is dismissed

ITA 933/BANG/2017[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2007-08

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 2(47)(v)Section 234ASection 45Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2007-08 M/s. Jaico Automobile Engineering Vs. The Deputy Commissioner Company Pvt. Ltd., of Income Tax, 9/10, II Stage, D.K. Industrial Area, Circle 11(5), Mahadevapura, Bangalore. Bangalore – 560 048. PAN: AAACJ 5640E APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.09.2021 Date of Pronouncement : 11.10.2021 O R D E R Per Chandra Poojari, Accountan…

THE ITO,, GUNTUR vs. ALAPATI RAJENDRA PRASAD,, GUNTUR

In the result, appeal filed by the Revenue is dismissed

ITA 211/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam23 Apr 2019AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito, Ward-2(2), Vs. Alapati Rajendra Prasad, D.No. 4-5-29/85, 4Th Line, Guntur. Vidya Nagar, Guntur. Pan No. Aetpa 0460 M (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – CIT DR

Section 143(3)Section 50C

…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 ITO, Ward-2(2), vs. Alapati Rajendra Prasad, D.No. 4-5-29/85, 4th Line, Guntur. Vidya Nagar, Guntur. PAN No. AETPA 0460 M (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri D.K. Sonawal – CIT DR Date of hearing : 04/04/2019. Date of pronouncement : 23/04/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-1…

ITO (EXEMPTIONS), JAMSHEDPUR vs. JYOTI PUNJ EDUCATIONAL AND WELFARE SOCIETY, JAMSHEDPUR

In the result, the appeal filed by the revenue is dismissed

ITA 144/RAN/2016[2005-06]Status: DisposedITAT Ranchi22 Feb 2019AY 2005-06

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri P.K. Mondal, JCIT, ld. Sr.DR

Section 12ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI (Before Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.) ITA No. 144/Ran/16 : Asstt. Year : 2005-06 I.T.O (Exemption), Ward-JSR Vs Jyoti Punj Educational & Welfare Society PAN: AAATJ3766G (APPELLANT) (RESPONDENT) Appellant/department by : Shri P.K. Mondal, JCIT, ld. Sr.DR Respondent/assessee by : None appeared Date of Hearing : 10-01-2019 Date of Pronouncement: 22 -02-2019 ORDER PER BENCH: The captioned appeal filed by the revenue, pertaining to assessment year 2005- 06, is directed against the order passed by the Commissioner of Income-tax (Appeals),…

TAMIL NADU BRICK INDUSTRIES,CHENNAI vs. ITO, CHENNAI

ITA 744/CHNY/2017[2013-14]Status: DisposedITAT Chennai11 May 2018AY 2013-14

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.744/Chny/2017 "नधा"रण वष"/Assessment Year:2013-14 M/S. Tamilnadu Brick Industries, The Income Tax Officer, No. 47, Mangali Nagar 1St Street, Vs. Non Corporate Circle 8(1), Arumbakkam, Chennai 600 106. Chennai. [Pan: Aafft3643P] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri Vijay Kumar Punna, Jr. Standing Counsel सुनवाई क" तार"ख/ Date Of Hearing : 13.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 11.05.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Chennai, Dated 27.02.2017 Relevant To The Assessment Year 2013-14. The Assessee Has Raised The Following Grounds: “1. The Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 27.02.2017 In I.T.A.No.07/Cit(A)-9/2016-17 For The Above Mentioned Assessment Year Is Contrary To Law, Facts & In The Circumstances Of The Case.

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Vijay Kumar Punna

Section 143(1)Section 143(3)Section 2(47)(v)

…आयकर अपील"य अ"धकरण, ‘‘डी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A.No.744/Chny/2017 "नधा"रण वष"/Assessment Year:2013-14 M/s. Tamilnadu Brick Industries, The Income Tax Officer, No. 47, Mangali Nagar 1st Street, Vs. Non Corporate Circle 8(1), Arumbakkam, Chennai 600 106. Chennai. [PAN: AAFFT3643P] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri S. Sridhar, Advocate ""यथ"…

GOPALDAS J LUND,MUMBAI vs. ITO 24(1)(4), MUMBAI

The appeal of the assessee is allowed, as above

ITA 2167/MUM/2017[2011-12]Status: DisposedITAT Mumbai25 Sept 2017AY 2011-12

Bench: Shri G.S.Pannu & Shri Ravish Soodgopaldas J. Lund, 57/C,Ashirwad Chs, Opp. Brighton Towers, 2Nd Cross Lane, Lokhandwala, Andheri(West), Mumbai 400 058 Pan: Aaapl 4542N ...... Appellant

For Appellant: Shri Sunil NahtaFor Respondent: Shri V.Vidhyadhar

Section 144Section 234ASection 234BSection 234CSection 271(1)(c)Section 45Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Gopaldas J. Lund, 57/C,Ashirwad CHS, Opp. Brighton Towers, 2nd Cross Lane, Lokhandwala, Andheri(West), Mumbai 400 058 PAN: AAAPL 4542N ...... Appellant Vs. The Income Tax Officer – 24(1)(4), [Earlier Jurisdictional AO –ITO 20(1)(2), Mumbai. .... Respondent Appellant by : Shri Sunil Nahta Respondent by : Shri V.Vidhyadhar Date of hearing : 28/06/2017 Date of pronouncement : 25/09/2017 ORDER PER G.S.PANNU,A.M: The captioned appeal filed by the assessee pertains to as…

ACIT 17(3), MUMBAI vs. JAWAHARLAL L AGICHA, MUMBAI

ITA 1844/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 2008-09 Acit 17(3) Shri Jawaharlal L. Agicha R.No.614, 6Th Floor, 99, Ray Road, बनाम/ Piramal Chambers, Mumbai-400033 Vs. Parel, Mumbai-400012 (Revenue) (Respondent ) P.A. No.Adjpa2926K Revenue By Shri Sanjay Singh (Cit-Dr) Respondent By Shri Hiro Rai (Ar)

Section 143(3)Section 2(47)(i)Section 2(47)(v)Section 4(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,J,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2008-09 ACIT 17(3) Shri Jawaharlal L. Agicha R.No.614, 6th Floor, 99, Ray Road, बनाम/ Piramal Chambers, Mumbai-400033 Vs. Parel, Mumbai-400012 (Revenue) (Respondent ) P.A. No.ADJPA2926K Revenue by Shri Sanjay Singh (CIT-DR) Respondent by Shri Hiro Rai (AR) 07/09/2016 सुनवाई क" तार"ख / Date of Hearing : 28/09/2016 आदेश क" तार"ख /Date of Order: आदेश / O R D E R Per Ashwani Taneja (Accountant Member): This…

ITO 24(2)(4), MUMBAI vs. AKHTAR MOHD MANSURI, MUMBAI

In the result, both the above titled appeals of the Revenue are hereby dismissed

ITA 1109/MUM/2011[2007-08]Status: DisposedITAT Mumbai05 Feb 2016AY 2007-08

Bench: Shri Ashwani Taneja & Shri Sanjay Gargassessment Year: 2007-08 Income Tax Officer-24(2)(4), Shri Imtiaz Mohd. Mansuri, 6Th Floor, C-13 Bldg., 802/E, Nazarene Apartments, R. No.605, Marve Road, Vs. Pratyakshakar Bhavan, Malad (W), Bandra – Kurla Complex, Mumbai – 400 095 Bandra (E), Pan: Aacpm8953E Mumbai - 400051 (Appellant) (Respondent) Assessment Year: 2007-08

For Appellant: Shri Dilip V. Lakhani, A.RFor Respondent: Shri B. Yadagiri, D.R

Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2007-08 Income Tax Officer-24(2)(4), Shri Imtiaz Mohd. Mansuri, 6th Floor, C-13 Bldg., 802/E, Nazarene Apartments, R. No.605, Marve Road, Vs. Pratyakshakar Bhavan, Malad (W), Bandra – Kurla Complex, Mumbai – 400 095 Bandra (E), PAN: AACPM8953E Mumbai - 400051 (Appellant) (Respondent) Assessment Year: 2007-08 Income Tax Officer-24(2)(4), (i) Smt. Khalida Akhtar 6th Floor, C-13 Bldg., Mansuri (Wife) R. No.605, (ii) Ms. Farah Wafi Dadan Pratyakshakar Bh…

ITO 24(2)(4), MUMBAI vs. IMTIAZ MOHD MANSURI, MUMBAI

In the result, both the above titled appeals of the Revenue are hereby dismissed

ITA 1103/MUM/2011[2007-08]Status: DisposedITAT Mumbai05 Feb 2016AY 2007-08

For Appellant: Shri Dilip V. Lakhani, A.RFor Respondent: Shri B. Yadagiri, D.R

Section 54