Balakrishnan v. Union of India (supra) and Union of India v. Infopark Kerala

81 Taxmann.com 51Supreme Court of India#16147 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2022.

Judgments citing Balakrishnan v. Union of India (supra) and Union of India v. Infopark Kerala

Mustafa Khaleel, Bangalore vs. The Assistant Director of Income Tax, CPC, Bangalore

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 698/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Jun 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: Sri Rajeev Nulvi, A.RFor Respondent: Sri Ganesh R. Ghale, A.R., Standing counsel for Revenue

Section 143(1)Section 250Section 96

…t was not a compulsory acquisition, but only executed through a negotiated sale deed and the Tribunal in those cases placed reliance on the judgement of Hon’ble Supreme Court in the case of Balakrishna Vs. UOI & Others and UOI Vs. Infopark, Kerala reported in 81 Taxmann.com 51 (SC) and very clearly observed that since the entire procedure fixed under Land Acquisition Act was followed, the character of acquisition from that of compulsory acquisition to voluntary sale would not change though price was fixed on negotiated settlement. The relevant findings of the Hon’ble Supreme Court reads as follows: "8. In our vi…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.572/Coch/2018 : Asst.Year 2013-2014 The Income Tax Officer Sri.Vinod Balakrishnan Ward 1(3) Vs. Ponnamkulam House, Trivandrum. Parasuvakkal PO Parassala, Trivandrum – 695 508. PAN : AEVPB1839B (Appellant) (Respondent) Appellant by : Smt.A.S.Bindhu, Sr.DR Respondent by : Sri. Mathew Joseph Date of Pronouncement : 06.06.2019 Date of Hearing : 06.06.2019 O R D E R Per George George K., JM This appeal at the instance of the Revenue is directed against the Commissioner of Income-tax (Appe…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.568/Coch/2018 : Asst.Year 2013-2014 The Income Tax Officer Smt.Asha Vimala Ward 1(1) Vs. Melpuratharisu Puthen Trivandrum. Veedu (Ponnamkulam House), Parasuvakkal PO Parassala, Trivandrum. PAN : AEVPB1839B (Appellant) (Respondent) Appellant by : Smt.A.S.Bindhu, Sr.DR Respondent by : Sri. Mathew Joseph Date of Pronouncement : 06.06.2019 Date of Hearing : 06.06.2019 O R D E R Per George George K., JM This appeal at the instance of the Revenue is directed against the Commissioner of Inc…

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)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.194/Coch/2018 Assessment Year : 2012-13 The Income Tax Officer, Ward- Vs. Smt. G.S. Lekha, 2(1), Trivandrum. Qtrs. 19, Ext. Training Centre, Kottarakara, Kollam. [PAN:AHZPL 9038K] (Revenue-Appellant) (Assessee-Respondent) C.,O. No. 51/Coch/2018 (Arsg. out of I.T.A. No.194/Coch/2018) Assessment Year : 2012-13 Smt. G.S. Lekha, Vs. The Income Tax Officer, Ward- Qtrs. 19, 2(1), Trivandrum. Ext. Training Centre, Kottarakara, Kollam. [PAN:AHZPL 9038K] (Revenue-Appellant) (Assess…

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

…onal Seaport Limited. In this context, the learned AR submitted that the issue is squarely covered in favour of the assessee by the judgment of the Hon’ble Apex Court in the case of Balakrishnan v. Union of India (supra) and Union of India v. Infopark Kerala [81 Taxmann.com 51 (SC)]. It was contended that the Hon’ble Apex Court in above cases had clearly held that since the entire procedure fixed under Land Acquisition Act was followed, the character of acquisition from that of compulsory acquisition to voluntary sale would not change though the price was fixed on negotiated settlement. 6. We have heard the riva…

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