Begum (1988)173 ITR 397/38 Taxman 31 (AP) 16 Vembu Vaidyanathan (4) Purushottam Govind Bhat v. First ITO

13 ITD 939Income Tax Appellate Tribunal1985#18950 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2017.

Judgments citing Begum (1988)173 ITR 397/38 Taxman 31 (AP) 16 Vembu Vaidyanathan (4) Purushottam Govind Bhat v. First ITO

Ramita Mahendra Mehta, Mumbai vs. ITO 9(2)(3), Mumbai

In the result the appeal of the assessee is allowed

ITA 4535/MUM/2014[2010-11]Status: DisposedITAT Mumbai13 Sept 2017AY 2010-11

Bench: Shri G.S. Pannu, Hon'Ble & Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Naresh JainFor Respondent: Shri Purushotam Kumar

Section 54

…ed. He relied on the following decisions:-  (1) CWT v. K.B. Pradhan [1981] 130 ITR 393 (Ori.) (2) K.P, Varghese v. ITO [1981] 131 ITR 597 (SC) (3) CIT v. Mrs. Shahzada Begum [1988] 173 ITR 397/38 Taxman 31 (AP) (4) Purushottam Govind Bhat v. First ITO [1985] 13 ITD 939 (Bom.) (5) Damodar Raheja v. Eighth ITO [1984] 10 ITD 75 (Mad.). And finally Tribunal decided the issue that in case the assessee is allowed possession of the property, only from that date the ownership is to be considered for the purpose of deduction u/s. 54 of the Act. Tribunal held as under: “6. We have carefully gone through the facts of the c…

ITO 7(2)(1), Mumbai vs. Rajiv Bholanath Gupta, Mumbai

The appeal of the Revenue is dismissed

ITA 1698/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Jun 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2009-10 Ito-7(2)(1), Shri Rajiv Bholanath Gupta, Room No.621A, 6Th Floor, 1103, Raheja Acropolis, बनाम/ Aayakar Bhavan, Atlantic Deonar Chembur, Vs. M.K.Road, Mumbai-400088 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aabpg9848F "नधा"रती क" ओर से / Assessee By Shri Jignes Shah राज"व क" ओर से / Revenue By Shri B.S. Bist-Dr

Section 54

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2009-10 ITO-7(2)(1), Shri Rajiv Bholanath Gupta, Room No.621A, 6th Floor, 1103, Raheja Acropolis, बनाम/ Aayakar Bhavan, Atlantic Deonar Chembur, Vs. M.K.Road, Mumbai-400088 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AABPG9848F "नधा"रती क" ओर से / Assessee by Shri Jignes Shah राज"व क" ओर से / Revenue by Shri B.S. Bist-D…

DCIT Cir 3(1), Mumbai vs. Vembu Vaidyanathan, Mumbai

The appeal of the Revenue is dismissed

ITA 5749/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Oct 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Dcit, Shri Vembu Vaidyanathan, Circle-3(1), B-1602, Beaumonde बनाम/ Room No.607, 6Th Floor, Apartments, Appa Saheb Vs. Aayakar Bhavan, Marathe Marg, Prabhadevi, Mumbai-400020 Mumbai-400028 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaipv5796J Shri B. Yadagiri-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Vijay C. Kothari

Section 4(1)

…the following decisions: (1) CWT v. K.B. Pradhan (1981) 130 ITR 393(Ori.) (2) K.P. Varghese v. ITO (1981) 131 ITR 597(SC) (3) CIT v. Mrs. Shahzada Begum (1988)173 ITR 397/38 Taxman 31 (AP) 16 Vembu Vaidyanathan (4) Purushottam Govind Bhat v. First ITO (1985) 13 ITD 939(Bom.) (5) Damodar Raheja v. Eighth ITO (1984) 10 ITD 75(Mad.). 6. We have carefully gone through the facts of the case and the rival contentions. The question before us, though it is simple, raises problems of importance in metropolitan cities where there exists lot of problems for meeting basis human needs ';house';. Just to encourage assessee, s…

ITO WD 3(4), Thane vs. Uday Kashinath Sathe, Thane

The appeal of the Revenue is dismissed

ITA 2343/MUM/2014[2009-10]Status: DisposedITAT Mumbai21 Oct 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shri Uday Kashinath Sathe, Ward-3(4), 403,404, Happy Valley Phase बनाम/ Room No.9, B-Wing, Vi, Manpada, Vs. 6Th Floor, Ashar It Park, Nr. Tikujiniwadi, Wagle Estate, Thane-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Adups7623L

Section 2Section 2(47)Section 54E

…he added. He relied on the following decisions: (1) CWT v. K.B. Pradhan (1981) 130 ITR 393(Ori.) (2) K.P. Varghese v. ITO (1981) 131 ITR 597(SC) (3) CIT v. Mrs. Shahzada Begum (1988)173 ITR 397/38 Taxman 31 (AP) (4) Purushottam Govind Bhat v. First ITO (1985) 13 ITD 939(Bom.) (5) Damodar Raheja v. Eighth ITO (1984) 10 ITD 75(Mad.). 6. We have carefully gone through the facts of the case and the rival contentions. The question before us, though it is simple, raises problems of importance in metropolitan cities where there exists lot 16 Uday Kashinath Sathe of problems for meeting basis human needs ';house';. Just…