CIT v. Dr. Laxmichand Narpal Nagda

78 Taxmann 219High Court#25628 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 139 Section 144 Section 147 Section 148 Section 2(47)Section 250 Section 54 Section 54B

Judgments citing CIT v. Dr. Laxmichand Narpal Nagda

Ranajit Suresh Rajamane, Solapur vs. ITO, Ward 1, Pandharpur

In the result, the appeal of the assessee is allowed

ITA 1678/PUN/2024[2014-15]Status: DisposedITAT Pune13 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1678/Pun/2024 धििाारण वर्ा / Assessment Year: 2014-15 Ranajit Suresh Rajamane, Vs Ito Ward 1, Shukrawar Peth, Pandharpur Tembhurni Madha Solapur- 413211 Maharashtra Pan-Bmepr3878N Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Aviyogi Ambadkar

Section 139Section 147Section 148Section 250Section 54Section 548Section 54BSection 54B(1)Section 69A

…आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1678/PUN/2024 धििाारण वर्ा / Assessment Year: 2014-15 Ranajit Suresh Rajamane, Vs ITO Ward 1, Shukrawar Peth, Pandharpur Tembhurni Madha Solapur- 413211 Maharashtra PAN-BMEPR3878N Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Aviyogi Ambadkar, Addl.CIT Date of hearing : 13.01.2026 Date of pronouncement : 27.01.2026 आदेश/ORDER PER DR.MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the…

Shri. G B Shivarajappa, Bangalore vs. Income Tax Officer, Ward - 4(2)(4), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1056/BANG/2019[2014-15]Status: DisposedITAT Bangalore16 Apr 2021AY 2014-15

Bench: Shri George George K

For Appellant: Sri.Ravishankar S.V., AdvocateFor Respondent: Sri.Ganesh B.Ghale, Standing Counsel

Section 234DSection 250Section 54Section 54F

…thorised Representative has relied upon the ratio of decision of the jurisdictional High Court in the case of 5 Sri.G.B.Shivarajappa. CIT v. BS Shantakumari in ITA No.165/2014 and Bombay High Court decision in the case of CIT v. Laxmichand Nagpal Nagda [1995[ 78 Taxmann 219). With due respect to the judicial pronouncement in the relied upon cases, I am of the opinion that the facts of the relied upon cases are not applicable to the facts of the assessee. f. The Apex Court has categorically held in Suraj Lamp case in SLP(C) No.13917/2009 that: `a transfer of immovable property by way of sale can only be by a deed…

Smt. Kantadevi Rathi, Surat vs. The Income Tax Officer, Ward-2(2), Surat

The appeal of the assessee stands allowed for 6

ITA 2439/AHD/2015[2011-12]Status: DisposedITAT Surat31 Jul 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

Section 54Section 54(2)

…Smt. Kantadevi Rathi Vs. ITO, Ward-2(2), Surat /ITA No.2439/AHD/2015/A.Y. 2011-12 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER I.T.A. No.2439/AHD/2015 Assessment Year : 2011-12 Smt.Kantadevi Rathi, Vs. The Income Tax Officer, 438, golden Point, Falsawadi, Ward-2(2), Surat. Ring Road, Surat – 395 002. [PAN: AADPR 9159 D] Appellant Respondent Assessee by Shri Rasesh Shah – CA Revenue by Shri B.P.K.Panda – Sr. DR Date of hearing: 08.05.2019 Pronouncement on: 31.07.2019 O R D E R PER SUDHANSHU…