CIT v. Gumanmal Jain

394 ITR 666High Court2017#2543 most cited

What is CIT v. Gumanmal Jain authority for?

Multiple floors or houses can qualify as 'a residential house' for capital gains exemption under Sections 54 and 54F if they are constructed or capable of being used as a single unit. This applies to assessment years where the unamended law used the term 'a residential house'.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Gumanmal Jain · Section 54 · Section 54F · a residential house · capital gains exemption · multiple units as one house · single residential unit · unamended law

Also reported as

80 Taxmann.com 212017 SCC OnLine MAD 13653

Sections most often in play

Section 54FSection 234BSection 234CSection 46ASection 54Section 139(1)Section 143(3)Section 250

Issues it is cited on

joint development agreementjdasection 54fdate of transfersection 54childlong term capital gainlimited scrutinytransferappeal before the tribunalpersontotal income

Judgments citing CIT v. Gumanmal Jain

Sri Damodar Reddy, Bangalore vs. The Income Tax Officer Ward-4(2)(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2008-09 is partly allowed

ITA 3052/BANG/2018[2008-09]Status: DisposedITAT Bangalore09 Jan 2019AY 2008-09

Bench: Shri Jason P Boazassessment Year : 2008-09 Shri. Damodar Reddy, Vs. The Income Tax Officer, 101, Yellapa Reddy House, Ward – 4[2][2], 3Rd Cross, Tmn Street, Bangalore. New Thippasandra, Bangalore – 560 075. Pan : Aizpr 4884 J Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Smt. Kabila H, Jcit Date Of Hearing : 29.11.2018 Date Of Pronouncement : 09.01.2019

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Smt. Kabila H, JCIT
Section 143(3)Section 147Section 148Section 2(47)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2008-09 Shri. Damodar Reddy, Vs. The Income Tax Officer, 101, Yellapa Reddy House, Ward – 4[2][2], 3rd Cross, TMN Street, Bangalore. New Thippasandra, Bangalore – 560 075. PAN : AIZPR 4884 J APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Smt. Kabila H, JCIT Date of hearing : 29.11.2018 Date of Pronouncement : 09.01.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order of the CIT(A)-4, Bangalore, dated 31.10.…

Smt Roopa, Bangalore vs. The Income Tax Officer Ward-7(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2008-09 is partly allowed

ITA 3046/BANG/2018[2008-09]Status: DisposedITAT Bangalore09 Jan 2019AY 2008-09

Bench: Shri Jason P Boazassessment Year : 2008-09 Smt. Roopa, Vs. The Income Tax Officer, 101, Yellapa Reddy House, Ward – 7[2], 3Rd Cross, Tmn Street, Bangalore. New Thippasandra, Bangalore – 560 075. Pan : Avwpr 4000 Q Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Smt. Kabila H, Jcit Date Of Hearing : 29.11.2018 Date Of Pronouncement : 09.01.2019

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Smt. Kabila H, JCIT
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2008-09 Smt. Roopa, Vs. The Income Tax Officer, 101, Yellapa Reddy House, Ward – 7[2], 3rd Cross, TMN Street, Bangalore. New Thippasandra, Bangalore – 560 075. PAN : AVWPR 4000 Q APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Smt. Kabila H, JCIT Date of hearing : 29.11.2018 Date of Pronouncement : 09.01.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order of the CIT(A)-4, Bangalore, dated 31.10.2018 for Ass…

Sri Srinivas Reddy, Bangalore vs. The Income Tax Officer Ward-7(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2008-09 is partly allowed

ITA 3045/BANG/2018[2008-09]Status: DisposedITAT Bangalore09 Jan 2019AY 2008-09

Bench: Shri Jason P Boazassessment Year : 2008-09 Shri Srinivas Reddy, Vs. The Income Tax Officer, 102, Sai Deep Heera Apartments, Ward – 7[2], 6Th Main, 1St Cross, Bangalore. New Thippasandra, Bangalore – 560 075. Pan : Avfpr 6754 E Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Smt. Kabila H, Jcit Date Of Hearing : 29.11.2018 Date Of Pronouncement : 09.01.2019

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Smt. Kabila H, JCIT
Section 143(3)Section 147Section 148Section 2(47)(v)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2008-09 Shri Srinivas Reddy, Vs. The Income Tax Officer, 102, Sai Deep Heera Apartments, Ward – 7[2], 6th Main, 1st Cross, Bangalore. New Thippasandra, Bangalore – 560 075. PAN : AVFPR 6754 E APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Smt. Kabila H, JCIT Date of hearing : 29.11.2018 Date of Pronouncement : 09.01.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order of the CIT(A)-4, Bangalore, dated 31.10…

Shri.T.A.V.Gupta, Turuvekere vs. Income Tax Officer Ward-1, Tiptur

In the result, the appeal of the assessee is allowed

ITA 209/BANG/2018[2014-15]Status: DisposedITAT Bangalore25 Apr 2018AY 2014-15

Bench: Shri N.V Vasudevan & Shri Jason P Boazshri. T.A.V. Gupta, Birla Corner, B.T. Road, Turuvekere – 572227, Pan: Albpg6202G. . Appellant

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT
Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Shri. T.A.V. Gupta, Birla Corner, B.T. Road, Turuvekere – 572227, PAN: ALBPG6202G. . Appellant Vs. The Income-tax Officer, Ward – 1, Tiptur. . Respondent Appellant by : Shri B.S. Balachandran, Advocate. Respondent by : Smt. Padmameenakshi, JCIT. Date of Hearing : 16-04-2018 Date of Pronouncement : 25-04-2018 O R D E R PER SHRI N.V VASUDEVAN, JUDICIAL MEMBER : This is an appeal by the assessee against the order dated 1/12/2017 of Commissioner of Income-tax (Appea…

Smt. Nethravathi, Bengaluru vs. Income Tax Officer, Ward-2(3)(3), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 2630/BANG/2017[2014-15]Status: DisposedITAT Bangalore25 Apr 2018AY 2014-15

Bench: Shri N.V Vasudevan & Shri Jason P Boazsmt. Nethravathi, No.2, 8Th Cross, 1St Main, Sampangiram Nagar, Bengaluru. . Appellant Pan – Aafpn6032J. Vs. The Income-Tax Officer, Warad – 2(3)(3), Bengaluru. . Respondent Appellant By : Shri P Dinesh, Advocate Respondent By : Shri B.R Ramesh, Jcit Date Of Hearing : 11-04-2018 Date Of Pronouncement : -04-2018 O R D E R

For Appellant: Shri P Dinesh, AdvocateFor Respondent: Shri B.R Ramesh, JCIT
Section 54Section 54FSection 54F(1)Section 54F(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Smt. Nethravathi, No.2, 8th Cross, 1st Main, Sampangiram Nagar, Bengaluru. . Appellant PAN – AAFPN6032J. Vs. The Income-tax Officer, Warad – 2(3)(3), Bengaluru. . Respondent Appellant by : Shri P Dinesh, Advocate Respondent by : Shri B.R Ramesh, JCIT Date of Hearing : 11-04-2018 Date of Pronouncement : -04-2018 O R D E R PER SHRI N.V VASUDEVAN, JUDICIAL MEMBER : This is an appeal by the assessee against the order dated 19/10/2017 of Commissioner of Income-tax (Appeals)…

ITO, Ward-31(2), Kolkata vs. Smt. Namita Chowdhury, Kolkata

In the result the appeal by the revenue is dismissed

ITA 1595/KOL/2016[2009-10]Status: DisposedITAT Kolkata02 Feb 2018AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2009-10

For Appellant: Shri S.Dasgupta, Addl. CIT (DR)For Respondent: Shri Aloke Kumar Ghosh
Section 2Section 53ASection 54Section 55A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM ] Assessment Year : 2009-10 I.T.O., Ward-31(2) -versus- Smt. Namita Chowdhury Kolkata Kolkata (PAN:AMUPC 2763 Q) (Appellant) (Respondent) For the Appellant: Shri S.Dasgupta, Addl. CIT (DR) For the Respondent: Shri Aloke Kumar Ghosh Date of Hearing : 16.01.2018. Date of Pronouncement : 02.02.2018. ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Revenue against the order dated 31.05.2016 of C.I.T- (A)-9, Kolkata relating to A.Y.2009-10. 2. The Assessee is an individual. The assessee…