CIT v. Dinesh Verma

60 Taxmann.com 461High Court2015#4491 most cited

What is CIT v. Dinesh Verma authority for?

Deduction under Section 54B for capital gains on sale of agricultural land cannot be allowed if the new property is purchased exclusively in the name of the assessee's wife.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Dinesh Verma · section 54B · capital gains · agricultural land · reinvestment · purchase in wife's name · Section 143(3) · section 2(14)

Also reported as

233 Taxmann 409

Sections most often in play

Section 143(3)Section 2(14)Section 54B

Issues it is cited on

section 90aunexplained jewellerysection 24(b)under-reporting of incomesection 80cforeign tax creditroyalty incomewithholding taxdisallowance of interest expendituresection 139(4)section 54fsection 54

Judgments citing CIT v. Dinesh Verma

SH. KARAMVIR,GURGAON vs. ITO, GURGAON

Appeal is allowed in above terms

ITA 2023/DEL/2017[2012-13]Status: DisposedITAT Delhi02 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2012-13 Vs. Income Tax Officer, Sh. Karamvir, C/O-Kunal Aggarwal & Ward-2(2), Associates, 226, Jmd Gurgaon Megapolis, 2Nd Floor, Sector-48, Sohna Road, Gurgaon Pan: Aempv4835Q (Appellant) (Respondent) Assessee By Sh. Rajat Chaudhary, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 2(14)Section 54B

…r holding him to have sold/transferred his agriculture lands in the relevant previous year and further rejected his consequential section 54B deduction claim on the ground that it was a reinvestment in the name of his wife going by CIT Vs. Dinesh Verma (2015) 233 Taxmann 409 (P&H); in the course of assessment framed on 30th March, 2015 and upheld in the lower appellate discussion. This is what leaves the assessee aggrieved against both the learned lower authorities’ action on the foregoing twin grounds. 3. Learned counsel at the outset invites our attention to the assessee’s paper-book filed on 20th June, 2025 co…

ANJAPPAN RANGASMY,CHENNAI vs. DCIT,CENTRAL CIRCLE-1(3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 321/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 320/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 Aug 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT,CENTRL CIRCLE-1(3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 319/CHNY/2024[2016-17]Status: DisposedITAT Chennai06 Aug 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT,CENTRAL CIRCLE-1(3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 318/CHNY/2024[2015-16]Status: DisposedITAT Chennai06 Aug 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCITCENTRAL CIRCLE-1(3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 317/CHNY/2024[2014-15]Status: DisposedITAT Chennai06 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 316/CHNY/2024[2013-14]Status: DisposedITAT Chennai06 Aug 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 307/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Aug 2024AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 306/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CENTRAL CIORCLE-1(3_, CHENNAI

Appeals stand allowed in terms of our above order

ITA 305/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 Aug 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE -1 (3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 304/CHNY/2024[2016-17]Status: DisposedITAT Chennai06 Aug 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE -1 (3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 303/CHNY/2024[2015-16]Status: DisposedITAT Chennai06 Aug 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE -1 (3), CHENNAI

Appeals stand allowed in terms of our above order

ITA 302/CHNY/2024[2014-15]Status: DisposedITAT Chennai06 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

ANJAPPAN RANGASAMY,CHENNAI vs. DCIT, CHENNAI

Appeals stand allowed in terms of our above order

ITA 301/CHNY/2024[2013-14]Status: DisposedITAT Chennai06 Aug 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

KULWANT SINGH,MOHALI vs. ITO, W-6(5), MOHALI

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

ITA 395/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Apr 2024AY 2015-16

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Anil Sharma, JCIT, Sr. DR
Section 2(14)Section 54B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 395/Chd/2019 िनधा"रण वष" / Assessment Year : 2015-16 Kulwant Singh बनाम The ITO VPO Raipur Khurd, Sector 84 Ward 6(5) Mohali Mohali "थायी लेखा सं./PAN NO: BMQPS2415E अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Anil Sharma, JCIT, Sr. DR सुन…

IMRAN KHAN,BHOPAL vs. THE ITO2 (2), BHYOPAL

In the result the issue No

ITA 168/IND/2023[2013-14]Status: DisposedITAT Indore11 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manish Boradimran Khan Ito 2(2) S/O Sh. Gulab Khan H. No.35 Bhopal Village-Inayatpura Kolar Board, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ckqpk5708M Assessee By Shri Niranjan Purandar Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2023 Date Of Pronouncement 11.01.2024

Section 54B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Imran Khan ITO 2(2) S/o Sh. Gulab Khan H. No.35 Bhopal Village-Inayatpura Kolar Board, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: CKQPK5708M Assessee by Shri Niranjan Purandar AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 02.01.2023 Date of Pronouncement 11.01.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 28.02.2023 of Commissioner of Income Tax (…

ACHAL KUMAR MALHOTRA ,HARYANA vs. PR. CIT , HARYANA

In the result, the appeal of the assessee in ITA No

ITA 455/DEL/2022[2012-13]Status: DisposedITAT Delhi31 May 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Sudesh Garg, ADvFor Respondent: Shri Ishtiyaque Ahmed, CIT- DR
Section 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 455/DEL/2022 [A.Y. 2012-13] Shri Achal Kumar Malhotra Vs. The Pr. C.I.T. V-17/17, DLF Phase -3 Faridabad Gurgaon PAN : AEVPM 1744 G (Applicant) (Respondent) Assessee By : Shri Sudesh Garg, ADv Shri Sahil Agarwal, CA Department By : Shri Ishtiyaque Ahmed, CIT- DR Date of Hearing : 24.05.2022 Date of Pronouncement : 31.05.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. PCIT,…

JAYAWANT GAJANAN SUTAR,KOLHAPUR vs. INCOME-TAX OFFICER, WARD -1(5), KOLHAPUR

In the result, the appeal is dismissed

ITA 556/PUN/2020[2015-16]Status: DisposedITAT Pune04 May 2022AY 2015-16

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.556/Pun/2020 "नधा"रण वष" / Assessment Year : 2015-16

Section 54Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.556/PUN/2020 "नधा"रण वष" / Assessment Year : 2015-16 Jayawant Gajanan Sutar, The ITO, 787/4, B-Ward, Near Kharade Mill, Vs. Ward-1(5), Ramanand Nagar, Karvir, Kolhapur Kolhapur – 416 007 PAN : FXRPS1480P (Appellant) Respondent) Appellant by None Respondent by Shri Rajesh Gawali Date of hearing 04-05-2022 Date of pronouncement 04-05-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT (Appeals) -1, Kolhapur on 06-03-2020 in relatio…

RAM KUMAR SINDHU,ROHTAK vs. ITO WARD - 5, ROHTAK

In the result, the appeal of the assessee is dismissed

ITA 364/DEL/2020[2011-12]Status: DisposedITAT Delhi28 Apr 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Ram Kumar Sindhu, Vs Ito, House No.1842/10, Ward-5, Tilak Nagar, Rohtak, Haryana. Rohtak. Pan-Ducps3198Q Appellant Respondent Appellant By None Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 23.03.2022 Date Of Pronouncement 28.04.2022

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2011-12] Ram Kumar Sindhu, vs ITO, House No.1842/10, Ward-5, Tilak Nagar, Rohtak, Haryana. Rohtak. PAN-DUCPS3198Q APPELLANT RESPONDENT Appellant by None Respondent by Shri Om Parkash, Sr.DR Date of Hearing 23.03.2022 Date of Pronouncement 28.04.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A), Rohtak dated 23.09.2019. The assessee has raised following grounds of…

URMILA MADHUMAR VED,PUNE vs. ITO WARD 14(3), PUNE

In the result, the appeal is dismissed

ITA 1891/PUN/2019[2010-11]Status: DisposedITAT Pune29 Mar 2022AY 2010-11

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.1891/Pun/2019 "नधा"रण वष" / Assessment Year : 2010-11

Section 148Section 54Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.1891/PUN/2019 "नधा"रण वष" / Assessment Year : 2010-11 Urmila Madhukar Ved, ITO, Ward-14(3), Building No.B1/121, Vs. Pune Churchil Court, Clover Village, Wanawadi, Pune 411 040 Mahrashtra PAN : AACPV0643A (Appellant) (Respondent) Appellant by Shri L.N. Kalani Respondent by Shri S.P. Walimbe Date of hearing 28-03-2022 Date of pronouncement 29-03-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee emanates from the order passed by the CIT(Appeals)-7, Pune on 11-09-2019 in relatio…

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