CIT, A.P v. T.N. Aravinda Reddy

245 ITR 182High Court2000#23926 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 143(3)Section 143(3A)Section 143(3B)Section 54EC Section 54F

Judgments citing CIT, A.P v. T.N. Aravinda Reddy

Navin Surya, Worli, Mumbai vs. DCIT Circle 42(2)(1), Mumbai, Kautilya Bhavan

In the result, the appeal of the assessee is allowed

ITA 4772/MUM/2023[2018-19]Status: DisposedITAT Mumbai05 Jun 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19

For Appellant: Mr. Ashok Kumar Ambastha, Sr. DRFor Respondent: Ms. Hema Sharma

Section 143(3)Section 54Section 54F

…er, the Ld. counsel for the assessee also relied on the decision of the Hon’ble Gujarat High Court in the case of CIT v. of the Hon’ble Gujarat High Court in the case of CIT v. of the Hon’ble Gujarat High Court in the case of CIT v. Chandanben Maganlal [2000] 245 ITR 182 (Guj). The relevant Chandanben Maganlal [2000] 245 ITR 182 (Guj). The relevant Chandanben Maganlal [2000] 245 ITR 182 (Guj). The relevant finding of the Hon’ble High Court is reproduced as under: finding of the Hon’ble High Court is reproduced as under: finding of the Hon’ble High Court is reproduced as under: “10. So far as the first point is c…

Anant R Gawande, Mumbai vs. Assistant Commissioner of Income Tax, Mumbai

In the result, appeal of the assessee is allowed and AO is directed to give consequential relief

ITA 5453/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Jun 2022AY 2013-14

Bench: Shri Vikas Awasthy () & Shri Gagan Goyal ()

Section 54Section 54F

…is holding 50% share in India bulls property, said case law is not applicable. iii) Assessee has cited ITAT Mumbai in ITO vs Shri Rasiklal N Satra to support his case. However revenue has not accepted this judgment. In the case of CIT vs. Chandanben Madanlal (245 ITR 182) (Guj), it was held that' purchase of a share in the residential house is equivalent to purchase of residential house for the purpose of sec. 54. iv). Facts in the instant case are identical with those of ITO vs. Ms, Apsara Bhavana Sai case. In this case, ITAT Hyderabad gave a judgment denying benefit of section 54F' to assessee stating: 5 ITA 5…

Bharat Shah, Indore vs. The ITO3(4), Indore

In the result, Assessee’s appeal ITANo

ITA 181/IND/2020[2013-14]Status: DisposedITAT Indore28 Jan 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2013-14

Section 143(2)Section 143(3)Section 54Section 54F

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year: 2013-14 Bharat Shah Indore PAN No.ALWPS2185B : Appellant V/s ITO-3(4) Indore : Respondent Appellant by Shri Pankaj Shah, AR Respondent by Shri Amit Soni, Sr.DR Date of Hearing 24.11.2021 Date of Pronouncement 31 .01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeal filed at the instance of the Assessee are directed against the order of Ld. Commissioner of Income Tax(Exemption…