CIT v. Chandra Narain Chaudhuri

38 Taxmann.com 275High Court2013#9742 most cited

What is CIT v. Chandra Narain Chaudhuri authority for?

Where an assessee objects that the stamp duty valuation of a property exceeds its fair market value, the Assessing Officer must consider the objection. The AO can either accept the assessee's valuer's report or refer the valuation to the District Valuation Officer (DVO).

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Chandra Narain Chaudhuri · Section 50C · Section 55A · fair market value · stamp duty valuation · Assessing Officer · DVO · approved valuer · property transfer

Judgments citing CIT v. Chandra Narain Chaudhuri

Deputy Commissioner of Income Tax, Central Circle, Hubballi vs. Smt. Sheela Prasannakumar, Chitradurga

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

ITA 1464/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 Dec 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Ms. Nandini Das, CIT(DR)(ITAT), Bengaluru
Section 132Section 143(2)Section 153BSection 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. and Assessment Year Appellant Respondent ITA No.1463/Bang/2024 2018-19 DCIT, Central Circle, Hubballi. Shri. Gowdara M. Lingaraju, Partner: Sri Prasanna Traders, APMC Yard, Bheemsamudra, Chitradurga, Karnataka - 577 520. PAN: ΑΕΥPM 5850 Q ITA No.1464/Bang/2024 2018-19 -do- Smt. Sheela Prasannakumar M/s. Sri Prasanna traders, APMC Yard, Bheemsamudra, Chitradurga, Chitradurga - 577 520, Karnataka. PAN: ACXPP4532 В Revenue by Assessee by : Ms. Nandini Das, C…

The Income Tax Officer, Ward-1(3)(3), Ahmedabad vs. Ketaben Janakbhai Patel, Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 103/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Bharat Trivedi, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 143(3)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.103/Ahd/2020 (Assessment Year: 2012-13) Income Tax Officer, Vs. Ketaben Janakbhai Patel, Ward-1(3)(3), 19/A, Satyavadi Society, Bh. Ahmedabad Bank of Baroda, Usmanpura, Ahmedabad-380013 [PAN No.AJHPP7460P] (Appellant) .. (Respondent) Appellant by : Shri Bharat Trivedi, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 30.07.2024 Date of Pronouncement 07.08.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: The appeal fi…

Awadhesh Kumar, Ballia vs. ITO, Ward - 2(4), Ballia

ITA 179/VNS/2019[2016-2017]Status: DisposedITAT Varanasi14 Oct 2022AY 2016-2017

Bench: Shri.Vijay Pal Raoassessment Year: 2016-17 Awadhesh Kumar, V. Income Tax Officer, Arya Samaj Road, Ballia, Ward-2(4), Ballia, U.P. Uttar Pradesh Pan-Athpk1294N (Appellant) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 12.10.2022 Date Of Pronouncement: 14.10.2022 O R D E R

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT ‘SMC’ BENCH, VARANASI (THROUGH VIRTUAL HEARING) BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2016-17 Awadhesh Kumar, v. Income Tax Officer, Arya Samaj Road, Ballia, Ward-2(4), Ballia, U.P. Uttar Pradesh PAN-ATHPK1294N (Appellant) (Respondent) Appellant by: Sh. Praveen Godbole, C.A. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 12.10.2022 Date of pronouncement: 14.10.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 01.05.2019 of CIT(A) for the assessment year 2016-17. The ass…

Seemaben Pareshbhai Patel, Surat vs. The Income Tax Officer, Ward-1, Bardoli

ITA 615/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM (Virtual Court Hearing) S.N ITA No. Assessee Name / Particulars Revenue o. 1 610/SRT/2018 Shri Balubhai Chandubhai Patel, for A.Y.2013-14 At Post: Antroli, Taluka: Palsana, Surat. PAN: BCYPP 7577 A 2 611/SRT/2018 Smt. Neetaben Ramanbhai for A.Y.2013-14 Patel, At Post: Antroli, Taluka: Palsana, Surat. PAN: BYBPP 7897 N 3 612/SRT/2018 Shri Ramanbhai Chandubhai The Income Vs. for A.Y.2013-14 Patel, Tax Officer, At Post: Antroli, Ward-1, Taluka: Palsana, Surat. Bardoli. PAN: BYBPP 7900 A 4 613/SRT/2018 Smt. Hee…

Pareshbhai Chandubhai Patel, Surat vs. The Income Tax Officer, Ward-1, Bardoli

ITA 614/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM (Virtual Court Hearing) S.N ITA No. Assessee Name / Particulars Revenue o. 1 610/SRT/2018 Shri Balubhai Chandubhai Patel, for A.Y.2013-14 At Post: Antroli, Taluka: Palsana, Surat. PAN: BCYPP 7577 A 2 611/SRT/2018 Smt. Neetaben Ramanbhai for A.Y.2013-14 Patel, At Post: Antroli, Taluka: Palsana, Surat. PAN: BYBPP 7897 N 3 612/SRT/2018 Shri Ramanbhai Chandubhai The Income Vs. for A.Y.2013-14 Patel, Tax Officer, At Post: Antroli, Ward-1, Taluka: Palsana, Surat. Bardoli. PAN: BYBPP 7900 A 4 613/SRT/2018 Smt. Hee…

Heenaben Balubhai Patel, Surat vs. The Income Tax Officer, Ward-1, Bardoli

ITA 613/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM (Virtual Court Hearing) S.N ITA No. Assessee Name / Particulars Revenue o. 1 610/SRT/2018 Shri Balubhai Chandubhai Patel, for A.Y.2013-14 At Post: Antroli, Taluka: Palsana, Surat. PAN: BCYPP 7577 A 2 611/SRT/2018 Smt. Neetaben Ramanbhai for A.Y.2013-14 Patel, At Post: Antroli, Taluka: Palsana, Surat. PAN: BYBPP 7897 N 3 612/SRT/2018 Shri Ramanbhai Chandubhai The Income Vs. for A.Y.2013-14 Patel, Tax Officer, At Post: Antroli, Ward-1, Taluka: Palsana, Surat. Bardoli. PAN: BYBPP 7900 A 4 613/SRT/2018 Smt. Hee…

Ramanbhai Chandubhai Patel, Surat vs. The Income Tax Officer, Ward-1, Surat

ITA 612/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM (Virtual Court Hearing) S.N ITA No. Assessee Name / Particulars Revenue o. 1 610/SRT/2018 Shri Balubhai Chandubhai Patel, for A.Y.2013-14 At Post: Antroli, Taluka: Palsana, Surat. PAN: BCYPP 7577 A 2 611/SRT/2018 Smt. Neetaben Ramanbhai for A.Y.2013-14 Patel, At Post: Antroli, Taluka: Palsana, Surat. PAN: BYBPP 7897 N 3 612/SRT/2018 Shri Ramanbhai Chandubhai The Income Vs. for A.Y.2013-14 Patel, Tax Officer, At Post: Antroli, Ward-1, Taluka: Palsana, Surat. Bardoli. PAN: BYBPP 7900 A 4 613/SRT/2018 Smt. Hee…

Neetaben Ramanbhai Patel, Surat vs. The Income Tax Officer, Ward-1, Surat

ITA 611/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM (Virtual Court Hearing) S.N ITA No. Assessee Name / Particulars Revenue o. 1 610/SRT/2018 Shri Balubhai Chandubhai Patel, for A.Y.2013-14 At Post: Antroli, Taluka: Palsana, Surat. PAN: BCYPP 7577 A 2 611/SRT/2018 Smt. Neetaben Ramanbhai for A.Y.2013-14 Patel, At Post: Antroli, Taluka: Palsana, Surat. PAN: BYBPP 7897 N 3 612/SRT/2018 Shri Ramanbhai Chandubhai The Income Vs. for A.Y.2013-14 Patel, Tax Officer, At Post: Antroli, Ward-1, Taluka: Palsana, Surat. Bardoli. PAN: BYBPP 7900 A 4 613/SRT/2018 Smt. Hee…

Balubhai Chandubhai Patel, Surat vs. The Income Tax Officer, Ward-1, Bardoli

ITA 610/SRT/2018[2013-14]Status: DisposedITAT Surat22 Jan 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri P.M.Jagasheth - CAFor Respondent: Smt. Anupama Singla – Sr. DR
Section 143(3)Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM (Virtual Court Hearing) S.N ITA No. Assessee Name / Particulars Revenue o. 1 610/SRT/2018 Shri Balubhai Chandubhai Patel, for A.Y.2013-14 At Post: Antroli, Taluka: Palsana, Surat. PAN: BCYPP 7577 A 2 611/SRT/2018 Smt. Neetaben Ramanbhai for A.Y.2013-14 Patel, At Post: Antroli, Taluka: Palsana, Surat. PAN: BYBPP 7897 N 3 612/SRT/2018 Shri Ramanbhai Chandubhai The Income Vs. for A.Y.2013-14 Patel, Tax Officer, At Post: Antroli, Ward-1, Taluka: Palsana, Surat. Bardoli. PAN: BYBPP 7900 A 4 613/SRT/2018 Smt. Hee…

Amul Research & Development Association, Anand vs. The Income Tax Officer, Ward-3, Anand

ITA 3295/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2011-12
Section 12ASection 143(3)Section 2(47)Section 48Section 50C

…ITA No. 3295/Ahd/2016 Amul Research & Development Association Vs. ITO Assessment year: 2011-12 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2011-12 Amul Research & Development Association ............…………......Appellant C/o. Amul Dairy Premises, Anand – 388 001 [PAN : AAATA 2673 H] Vs. The Income Tax Officer ...........................Respondent Ward-3, Anand Appearances by: Sanjay R Shah, for the Appellant Mudit Nagpal, for the Respondent Date of concluding the hearing : 14.03.2019 Date of pronouncing…

Hi-Tech Auto, Mehsana vs. The ACIT, Mehsana Circle, Mehsana

ITA 2703/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad22 Nov 2017AY 2012-13

Bench: Shri Pramod Kumar] Assessment Year : 2012-13

Section 143(3)Section 50CSection 50C(2)

…SMC-ITA No. 2703/Ahd/2015 Hi-Tech Auto Vs. ACIT Assessment year: 2012-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [ Before Shri Pramod Kumar, Accountant Member ] Assessment Year : 2012-13 Hi-Tech Auto ......…………......Appellant Nr. Khari River Bridge Highway, Mehsana-384002 [PAN – AACFH 4949 M] Vs. ACIT .......................Respondent Mehsana Circle Mehsana Appearances by: None for the appellant Santosh Karnani for the respondent Date of concluding the hearing : 22.11.2017 Date of pronouncing the order : 22.11.2017 D I C T A T E D O R D E R 1. By way of this appeal, the asse…

CIT v. Chandra Narain Chaudhuri (38 Taxmann.com 275) — Cited in 11 Judgments | BharatTax