Bhagvathy Tea Estates Ltd. v. State of Kerala by the Hon'ble Kerala High Court

50 Taxmann 180Reported decision1990#18017 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 115BBESection 144Section 145(3)Section 285BASection 68Section 69A

Issues it is cited on

section 2(9)section 69dsurrender of incomesection 155section 69bshort term capital gainsection 115bbsection 115bsection 69csection 115bbesection 133asection 115

Judgments citing Bhagvathy Tea Estates Ltd. v. State of Kerala by the Hon'ble Kerala High Court

Nilesh Popatlal Gada, Pune vs. Income Tax Officer Ward 2(4), Pune

In the result, appeal of the assessee is Partly Allowed

ITA 1538/PUN/2024[2017-18]Status: DisposedITAT Pune20 Dec 2024AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 115BSection 250Section 68

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1538/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Nilesh Popatlal Gada, V The Income Tax Officer, 201, Sai Siddhi Congress s Ward-2(4), Pune. Bhavan, Shivaji Nagar, Pune – 411005. PAN: AHOPS1114Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Neelesh Khandelwal – AR Revenue by Shri A.D.Kulkarni – Addl.CIT(DR) Date of hearing 18/11/2024 Date of pronouncement 20/12/2024 आदेश/ ORDER PER D…

Mohan Lal Ashok Kumar Saraf, Jaipur vs. DCIT Cen Cir 1, Jaipur

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 879/JPR/2024[2017-2018]Status: DisposedITAT Jaipur28 Nov 2024AY 2017-2018
For Appellant: Shri Ankit Totuka, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR
Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 879/JP/2024 fu/kZkj.ko"kZ@AssessmentYear :2017-18 Mohan Lal Ashok Kumar Saraf cuke The DCIT Vs. 223, Johri Bazar Central Circle-1 Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFM 6432 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ankit Totuka, Advocate jktLo dh vksjls@Revenue by: Ms. Alka G…

Smt. Rajni Gutpa, Alwar vs. ACIT, Central Circle, Alwar

ITA 45/JPR/2024[2017-18]Status: DisposedITAT Jaipur04 Jun 2024AY 2017-18
For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT
Section 115BSection 132Section 139Section 153ASection 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 45/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Smt. Rajni Gupta, 09, Keshav Nagar, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AFJPG 9455 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Sh. Arvind Kumar, C…

Sandeep Sethi, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 155/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…

Rajiv Nigotiya, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 154/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…