CIT, Rohtak v. Jagtar Singh Chawla

259 CTR 388High Court2013#13871 most cited

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Judgments citing CIT, Rohtak v. Jagtar Singh Chawla

M/S Chandrakant H. Kakkad, Rajkot-Gujarat vs. The Income Tax Officer, Ward-4(2), Rajkot-Gujarat

In the result, this ground of the assessee’s appeal is allowed

ITA 126/RJT/2017[2006-07]Status: DisposedITAT Rajkot21 Sept 2022AY 2006-07

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139(1)Section 143(3)Section 144ASection 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2006-07 Chandrakant H. Kakkad, The ITO, 7-Vishalinagar, Ward-4(2), Nr. Jivanhar Society, Vs Rajkot B/H Mahila College, (Respondent) Rajkot PAN: ACYPK4009K (Appellant) Assessee by: Shri Deepak Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 08-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This is an appeal filed by the assessee for A.Y. 200-07 against the order of the CIT(A)-2, Rajkot dated 27-02-…

Shobha Sharma, Sirsa vs. ITO-Ward-3, Sirsa

In the result, appeal of the assessee is allowed

ITA 218/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh23 Jul 2021AY 2011-12

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 139Section 139(1)Section 139(4)Section 147Section 148Section 151Section 234ASection 234BSection 234CSection 54F

…vour of assessee. The submission made by the assessee alongwith case law has been perused and found that the fact in the case law relied by appellant in CIT Vs. Jagriti Aggarwal(2011) 15 Taxmann 146, P&H High court and CIT Vs. Jagtar Singh Chawla reported in 259 CTR 388, the appellant filed his return u/s 139(4) but in the instant case the assessee has not filed return under section 139(1) and 139(4) but filed the return in consequence to notice u/s 148 on 16.10.2018 which does not support contention of assessee. The assessee did not comply with the provisions of section 54 of the Act. The submission made by the…

Usha Mahajan, New Delhi vs. ITO, Ward-60(3), New Delhi

In the result ITA.No.231/Del

ITA 231/DEL/2019[2013-14]Status: DisposedITAT Delhi06 Sept 2019AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: Shri Prakash Sinha, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 139(1)Section 139(4)Section 271(1)(c)Section 54

…re- decide this issue as per Law, following the decisions of the Hon’ble Punjab and Haryana High Court in 10 ITA.Nos.231 & 232/Del./2019 Smt. Usha Mahajan, Delhi. the cases of CIT vs. Ms. Jagriti Aggarwal [2011] 339 ITR 610 and CIT vs. Ms. Jagtar Singh Chawla 259 CTR 388 (supra). The Ld. CIT(A) shall verify the investments made by assessee up-to the extended period under Section 139(4) of the Income Tax Act and shall allow the claim of assessee after verification as per Law, by giving reasonable and sufficient opportunity of being heard to the assessee. 8.2. However, as regards the claim of assessee claiming exe…

Usha Mahajan, New Delhi vs. ITO, Ward-60(3), New Delhi

In the result ITA.No.231/Del

ITA 232/DEL/2019[2013-14]Status: DisposedITAT Delhi06 Sept 2019AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: Shri Prakash Sinha, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R

Section 139(1)Section 139(4)Section 271(1)(c)Section 54

Shri Kailash Bhagwan Choudhary, Indore vs. The ITO 2(3), Indore

In the result, the appeal filed by the assessee is partly

ITA 68/IND/2017[2011-12]Status: DisposedITAT Indore30 May 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12

Section 54BSection 54F

…[ ITA No.68/Ind/2017] [Shri Kailash Bhagwan Choudhary, Indore] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Kailash Bhagwan ITO-2(3) Choudhary Indore बनाम/ 21, Swami Vivekanand Nagar Vs. Near Telephone Nagar Indore (Appellant) (Revenue ) P.A. No.AIQPC8568F Appellant by Written submission Respondent by Shri V.J. Boricha, Sr. D.R. Date of Hearing: 29.04.2019 Date of Pronouncement: 30.05.2019 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by th…

Goverdhan Sigh Shekhawat, Jaipur vs. ITO, Jaipur

ITA 517/JPR/2013[2009-10]Status: DisposedITAT Jaipur11 Jan 2019AY 2009-10

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Shri Varindar Mehta (CIT)

Section 143(3)Section 234BSection 244ASection 54F

…xception of capital gain tax. Further, the assessee has invested Rs.2 crores in the purchase of the new house by 23.04.2008……” Though the Revenue challenged that same before the Hon’ble Punjab and Haryana High Court in ACIT vs Shri Jagtar Singh Chawla (2013) 259 CTR 388/ 87 DTR 217 (P&H), but this particular aspect was not at all challenged and therefore, has become final. 10 Shri Goverdhan Singh Shekhawat vs. ITO Jagan Nath Singh Lodha v/s ITO (2004) 85 TTJ 173 (Jd) wherein it was held as under: “Capital gains—Exemption under s. 54F—Non deposit of gains in the Capital Gains Account Scheme—Assessee selling hi…

K.K.Srinivasan, Salem vs. ITO, Salem

In the result, appeal of the assessee is allowed

ITA 1263/CHNY/2017[2007-08]Status: DisposedITAT Chennai04 Jan 2018AY 2007-08

Bench: Shri Abraham P. George]

For Appellant: NoneFor Respondent: Shri. B. Sagadevan, IRS, JCIT

Section 139(1)Section 139(4)Section 148Section 54F

…आयकर अपील"य अ"धकरण, ‘’ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ (SMC) BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 1263/Mds/2017 "नधा"रण वष" /Assessment year : 2007-2008 Shri. K.K. Srinivasan, Vs. The Income Tax Officer, No.43, Car Street, Ward 1(1) Salem 636 001. Salem. [PAN ACZPS 4713M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Shri. B. Sagadevan, IRS, JCIT. : 02-01-2018 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख /Date of Pronounceme…