CIT v. Gita Duggal

52 Taxmann.com 246Supreme Court of India2014#4936 most cited

What is CIT v. Gita Duggal authority for?

A residential property comprising multiple independent units can be considered a single residential house for the purpose of claiming deduction under Section 54F of the Income Tax Act, 1961.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Gita Duggal · section 54F · residential house · independent units · deduction · capital gains · Supreme Court

Also reported as

228 Taxmann 62

Issues it is cited on

section 54(1)section 54elong-term capital assetsection 55asection 13(2)section 54ecsection 53asection 53within four yearsfresh tangible materialindexed cost of acquisitionsection 55

Judgments citing CIT v. Gita Duggal

M/S Pramod Sahai Bhatnagar HUF, Bangalore vs. Assistant Commissioner of Income Tax, Jaipur

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

ITA 517/JPR/2018[2014-15]Status: DisposedITAT Jaipur03 Apr 2019AY 2014-15
For Appellant: Shri P.C. Sharma (Adv.)For Respondent: Shri J.C. Kulhari (JCIT)
Section 54Section 54(1)Section 54ESection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 517/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke M/s Pramod Sahai Bhatnagar, HUF The ACIT, 2C-703, Akme Harmony, Sarjapur, Vs. Circle-6, Outer Ring Road, Bellandur, Jaipur. Bangalore-560103. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKHP 3841 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Sharma (Adv.) jk…

ACIT, Circle-36, Kolkata vs. Smt. Reshmi P Loyalka, Kolkata

In the result, both the Cross Objection of the assessee and the appeal of the revenue are dismissed

ITA 1763/KOL/2016[2012-13]Status: DisposedITAT Kolkata23 May 2018AY 2012-13

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1763 /Kol/2016 Assessment Year : 2012-13

For Appellant: Shri S.Jhajharia, ARFor Respondent: Shri Goulen Hanshing, CIT, DR
Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No.1763 /Kol/2016 Assessment Year : 2012-13 A.C.I.T., Circler-36, . -vs.- Smt. Reshmi P. Loyalka Kolkata Kolkata [PAN : ABBPL 0120 E] (Appellant) (Respondent) C.O.No.58/Kol/2016 (A/o I.T.A No.1763 /Kol/2016) Assessment Year : 2012-13 Smt. Reshmi P. Loyalka -vs- A.C.I.T., Circle-36, Kolkata Kolkata [PAN : ABBPL 0120 E] (Appellant) (Respondent) For the Department : Shri Goulen Hanshing, CIT, DR For the Assessee : Shri S.Jhajharia, AR Date of Hearing : 09.05.2018 Date of Pronouncement…

Dr. Asha Mathur, Gujrat vs. Assistant Commissionr of Income Tax, Circle-1, Jaipur

In the result, appeal of the assessee is allowed for statistical

ITA 769/JPR/2017[2014-15]Status: DisposedITAT Jaipur27 Feb 2018AY 2014-15

Bench: The Itat By Taking Following

For Appellant: Shri P.C. Sharma (CA)For Respondent: Shri P.P. Meena (JCIT)
Section 143(3)Section 54

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 769/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Dr. Asha Mathur, A.C.I.T., Vs. 16, C/o- Neeraj Kumar Lavania, Circle-1, Sunblossom, Near Ambey School, Jaipur. Opp. Suncity, Manjalpur, Vadodara, Gujrat-390011. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPM 6024 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Sharma (CA) jkt…

Sh. Brij Bhushan Tayal, New Delhi vs. ACIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 3272/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Oct 2016AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv. & Sh. AshishFor Respondent: None
Section 142(1)Section 143(2)Section 143(3)Section 250Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 3272/DEL/2014 (AY. 2009-10) BRIJ BHUSHAN TAYAL, ACIT, CIRCLE 19(1), A-1/2, WAZIRPUR INDUSTRIAL VS. NEW DELHI AREA, NEW DELHI – 110 034 (PAN:AADPT8072G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Ved Jain, Adv. & Sh. Ashish Goel, CA Department by : None ORDER PER H.S. SIDHU, JM Assessee has filed the Appeal against the Order dated 28.3.2014 passed by the Ld. Commissioner of Income Tax (Appeals)—V, New Delhi pertaining to assessment year 2009-10 2. The grounds raised by the assessee read…