CIT, Chennai v. C. Jaichander

53 Taxmann.com 466High Court2015#18049 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Issues it is cited on

section 54e section 54ec transfer of capital asset date of transfer section 54 transfer section 143 section 14 section 143(3)

Judgments citing CIT, Chennai v. C. Jaichander

Saurabh Prasannavadan Vakil, Vadodara, Gujarat vs. Income Tax Officer, Ward 1(2)(4)Vadodara(Now Deputy Commissioner of Income Tax Circle 1(1)(1)), Vadodara, Gujarat

In the result, the appeal of the assessee is allowed

ITA 975/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad15 Oct 2024AY 2014-15

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 975/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2014-15) बनाम/ Saurabh Prasannavadan Income Tax Officer Ward Vakil 1(2)(4) (Now Deputy Vs. E 402 Nilamber Commissioner Of Income Bellissimo, Vasna Bhayli Tax Road, Vadodara 391410, Circle 1(1)(1), Vadodara Gujarat "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aalpv8393C (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Milin Mehta & Ms. Amrin Pathan, Ar ""यथ" क" ओर से/Respondent By Ms. Ketki Desai, Sr. Dr : Date Of Hearing 26/09/2024 15/10/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi, (In Short ‘The Cit(A)’), Dated 06.05.2024 For The Assessment Year (A.Y.) 2014-15. 2. The Brief Facts Of The Case Are That The Assessee Had Filed His Original Return Of Income For A.Y. 2014-15 On 30.07.2014 Declaring Total Income Of Rs.2,19,54,960/- & Subsequently A Revised Return With Total Income Of Rs.2,24,26,160/-. The Assessment Was Completed Under Section 143(3) Of The Income

For Appellant: Shri Milin Mehta & Ms. Amrin

Section 143(3)Section 234DSection 271(1)(c)Section 50ESection 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 975/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2014-15) बनाम/ Saurabh Prasannavadan Income Tax Officer Ward Vakil 1(2)(4) (Now Deputy Vs. E 402 Nilamber Commissioner of Income Bellissimo, Vasna Bhayli Tax Road, Vadodara 391410, Circle 1(1)(1), Vadodara Gujarat "थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AALPV8393C (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Milin Mehta & Ms. Amrin Pathan, AR ""यथ" क" ओर से/Respondent by Ms. Ket…

Harivallabhdas Rajan Ramkrishna, Ahmedabad vs. The ACIT, Circle-5(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1010/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1010/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Smt. Mamta Singh, Sr. DR

Section 143(3)Section 147Section 50ESection 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1010/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2012-13) Harivallabhdas Rajan बनाम/ Assistant Commissioner Ramkrishna of Income Tax Vs. 201 Aniket, CG Raod, Circle 5(2)(1), Ahmedabad Navrangpura, Ahmedabad, Gujarat, 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAHH5621N (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul K. Patel, Advocate ""थ" की ओर से/Respondent by : Smt. Mamta Singh, Sr. DR Date of Hearing 11/09/20…

Mukesh Arvindlal Vakharia, Surat vs. ITO, Ward 2(3)(3), Surat

Appeal is partly allowed for statistical purposes

ITA 491/SRT/2019[2014-15]Status: DisposedITAT Surat06 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

Section 143(3)Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.491/SRT/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The ITO, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABCPV1682L Appellant by Shri Rasesh Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 29/03/2023 Date of Hearing Date of Pronouncement 06/06/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, per…

Rohit Sawhney, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 724/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2013-14

Section 54E

…assessee during any financial year does not exceed Rs.50 lacs On the other hand, appellant is claiming 4 deduction u/s, 54EC to the extent of Rs 1 crore relying on the judicial pronouncement of the Hon'ble Madras High Ccjh in the case of CIT, Chennai (2015) 53 Taxmann.com 466 (Mad.) vs. C. Jai Cander and reliance has also been placed on the decision of Pune Bench of TAT in the case ITO, Ward - 2(4), Nasik vs. Bala R Venkitachalam and claimed that since investment of Rs.50 lacs each has been made in two different financial .ears, the quantum of eligible exemption is Rs.1 crore. 4.1.1 In the above factual matrix…

Dipti N. Modi, Mumbai vs. ITO WD 8(1)(3), Mumbai

In the result, the appeal of the assessee is hereby allowed

ITA 7462/MUM/2013[2010-11]Status: DisposedITAT Mumbai16 Dec 2015AY 2010-11

Bench: S/Shri B.R.Baskaran & Amarjit Singhआयकर अपील सं/ I.T.A. No.7462/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Ms. Dipti N. Modi बनाम/ Income Tax Officer, Unit No.5, Shah Industrial Ward(8)(1)(3) Vs. Estate, Veera Desai Road, Room No. 206, 2Nd Floor, Andheri (West) Aayakar Bhavan, M.K.Road, Mumbai - 400056 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpm8977F

For Appellant: Shri Sanjiv M. ShahFor Respondent: Shri Kailash Gaikwad

Section 54E

…आयकर अपील"य अ"धकरण,“डी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य यवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE S/SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.7462/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Ms. Dipti N. Modi बनाम/ Income Tax Officer, Unit No.5, Shah Industrial Ward(8)(1)(3) Vs. Estate, Veera Desai Road, Room No. 206, 2nd Floor, Andheri (West) Aayakar Bhavan, M.K.Road, Mumbai - 400056 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPM8977F .. (अपीलाथ" /Appellant) (""यथ" / R…