Balakrishnan v. Union of India

391 ITR 178Supreme Court of India2017#17819 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2019.

Judgments citing Balakrishnan v. Union of India

The ITO, WD-1(3), Trivandrum vs. Sri.Vinod Balakrishnan, Trivandrum

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

ITA 572/COCH/2018[2013-14]Status: DisposedITAT Cochin06 Jun 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Mathew Joseph

Section 10(37)Section 143(3)

….e. four years after the transfer). 4. Aggrieved by the assessment order, the assessee preferred an appeal to the first appellate authority. The CIT(A), by following the judgment of the Hon’ble Apex Court in the case of Balakrishnan v. Union of India [(2017) 391 ITR 178 (SC) and finding that impugned land was agricultural land, ITA No.572/Coch/2018. 3 Sri.Vinod Balakrishnan. where agricultural operations were carried on, concluded that the assessee was entitled to the benefit of section 10(37) of the I.T.Act. Hence, it was held by the CIT(A) that the assessee would not be liable for long term capital gains on t…

The ITO, WD-1(1), Trivandrum vs. Smt.Asha Vimala, Trivandrum

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

ITA 568/COCH/2018[2013-14]Status: DisposedITAT Cochin06 Jun 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Mathew Joseph

Section 10(37)Section 143(3)

…sale through negotiated settlement. 4. Aggrieved by the assessment order, the assessee preferred an appeal to the first appellate authority. The CIT(A), by following the judgment of the Hon’ble Apex Court in the case of Balakrishnan v. Union of India [(2017) 391 ITR 178 (SC)], held that the assessee was entitled to the benefit of section 10(37) of the I.T.Act, and hence, would not be liable ITA No.568/Coch/2018. 3 Smt.Asha Vimala for long term capital gains on the acquisition of the impugned land. 5. The Revenue being aggrieved, has filed the present appeal before the Tribunal. The learned Departmental Represe…

The ITO, Ward-2(1), Tvm vs. Smt.G.S.Lekha, Kollam

In the result, the appeal filed by the Revenue is allowed and the Cross

ITA 194/COCH/2018[2012-13]Status: DisposedITAT Cochin05 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.194/Coch/2018 Assessment Year : 2012-13

Section 10(37)Section 2(14)(iii)

…ted within Trivandrum Municipal Corporation limits and that there was no compulsory acquisition but a sale in favour of Vizhinjam International Seaport Ltd. The Ld. AR relied on the judgment of the Supreme court in the case of Balakrishnan Vs Union of India (391 ITR 178) wherein it was held that though a sale deed was executed, it was only a compulsory acquisition and based on the I.T.A. No.194 /Coch/2018& CO No. 51/Coch/2018 decision, the CIT(A) had allowed the appeal filed. The Ld. AR also relied on the decision of the Cochin Bench in the case of ITO, Ward 1(4),Trivandrum Vs. Smt. Girijakumari M.(ITA No, 236/…

The ITO, Trivandrum vs. Smt.Padmaja Devi Amma, Calicut

In the result, the appeal filed by the Revenue and the CO filed by the assessee are dismissed

ITA 235/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Feb 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. T.M.Sreedharan

Section 10(37)Section 148

…sessment order, the assessee filed an appeal to the first appellate authority. The CIT(A), by following the judgment of the Hon’ble Apex Court in the case ITA No.235/Coch/2017 & CO 28/C/2017. 3 Smt.Padmaja Devi Amma. of Balakrishnan v. Union of India [(2017) 391 ITR 178 (SC)], held that the assessee was entitled to the benefit of section 10(37) of the I.T.Act, and hence, would not be liable for long term capital gains on the acquisition of the impugned land. 5. The Revenue being aggrieved, has filed the present appeal before the Tribunal. The learned Departmental Representative strongly relied on the assessment…

The ITO, Trivandrum vs. Sri.Harimurali Sreedhara Panicker, Trivandrum

In the result, the appeal filed by the Revenue and the CO filed by the assessee are dismissed

ITA 207/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Feb 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. T.M.Sreedharan

Section 10(37)Section 148

…der, the assessee filed an appeal to the first appellate authority. The CIT(A), by ITA No.207/Coch/2017 & CO 29/C/2017. 3 Sri.Harimurali Sreedhara Panickar. following the judgment of the Hon’ble Apex Court in the case of Balakrishnan v. Union of India [(2017) 391 ITR 178 (SC)], held that the assessee was entitled to the benefit of section 10(37) of the I.T.Act, and hence, would not be liable for long term capital gains on the acquisition of the impugned land. 5. The Revenue being aggrieved, has filed the present appeal before the Tribunal. The learned Departmental Representative strongly relied on the assessment…