CIT v. P J Thomas

46 ITD 484Income Tax Appellate Tribunal#20913 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2018 to 2024.

Judgments citing CIT v. P J Thomas

Sh. Avtar Singh, Chandigarh vs. ITO, W-2(5), Chandigarh

ITA 389/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Apr 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri J.S.Kahlon, CIT-DR
Section 2(14)Section 2(14)(ii)Section 54B

…ge Chhatt was created. Before that, village Chhatt had no Gram Panchayat. This also proves that village Chhatt, at that time, was not comprised within the municipal limits of Zirakpur and had its own Gram Panchayat. In this regard, in “ITO Vs P.Venkatramana” 46 ITD 484 (Hyd), it has been held that land falling in a Gram Panchayat is not a capital asset. 9.2 The AO clearly erred in holding that the Notification dated 04.12.2012 was not relevant. He held so in ignorance ITA 389/CHD/2023 A.Y.2017-18 10 or oblivion of the provisions of Section 2(14) of the Act, which clearly spell out as to which land constitut…

Assistant Commisisoner of Income-Tax vs. Shri Satish Damji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1187/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…t of his submissions the ld. AR placed reliance on the following decisions : i. Smt. T. Urmila Vs. ITO, 57 SOT 88 (Hyd.); ii. CIT Vs. Murali Lodge, 59 Taxman 590 (Kerala); A.Y. 2011-12 iii. CIT Vs. P J Thomas, 211 ITR 897 (Mad.); iv. ITO Vs. P Venkataramana, 46 ITD 484 (Hyd.). 3.1 The ld. AR contended that the agricultural land of the assessee is at a distance of approximately 14 km from Raipur Municipal limits, NRDA may be a local Authority but it is not akin to Municipality. None of the members of NRDA are elected. All the members are nominated by the State Government. Further, NRDA is not performing basic pu…

Assistant Commisisoner of Income-Tax vs. Shri Damji Hirji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1186/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…t of his submissions the ld. AR placed reliance on the following decisions : i. Smt. T. Urmila Vs. ITO, 57 SOT 88 (Hyd.); ii. CIT Vs. Murali Lodge, 59 Taxman 590 (Kerala); A.Y. 2011-12 iii. CIT Vs. P J Thomas, 211 ITR 897 (Mad.); iv. ITO Vs. P Venkataramana, 46 ITD 484 (Hyd.). 3.1 The ld. AR contended that the agricultural land of the assessee is at a distance of approximately 14 km from Raipur Municipal limits, NRDA may be a local Authority but it is not akin to Municipality. None of the members of NRDA are elected. All the members are nominated by the State Government. Further, NRDA is not performing basic pu…

Assistant Commisisoner of Income-Tax vs. Shri Dharamsi Hirji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1185/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…t of his submissions the ld. AR placed reliance on the following decisions : i. Smt. T. Urmila Vs. ITO, 57 SOT 88 (Hyd.); ii. CIT Vs. Murali Lodge, 59 Taxman 590 (Kerala); A.Y. 2011-12 iii. CIT Vs. P J Thomas, 211 ITR 897 (Mad.); iv. ITO Vs. P Venkataramana, 46 ITD 484 (Hyd.). 3.1 The ld. AR contended that the agricultural land of the assessee is at a distance of approximately 14 km from Raipur Municipal limits, NRDA may be a local Authority but it is not akin to Municipality. None of the members of NRDA are elected. All the members are nominated by the State Government. Further, NRDA is not performing basic pu…

CIT v. P J Thomas (46 ITD 484) — Cited in 4 Judgments | BharatTax