CIT v. Parasmai Chordia (3998)

233 ITR 147High Court#15381 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2020 to 2022.

Judgments citing CIT v. Parasmai Chordia (3998)

Deputy Commissioner of Income Tax -3 (1), Indore vs. M/S M.P. Entertainment and Developers Private Limited, Indore

ITA 203/IND/2018[2014-15]Status: DisposedITAT Indore21 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

…further held that the annual value of o building whether lei out or self-occupied must be limited by measure of standard rent determinable under the relevant Act. 5.02 Your Honour the Hon'ble High Court of Madras in the case of CIT vs. Parasmai Chordia (3998) 233 ITR 147 (Mad.) has held that where in case of a let out property, if the actual rent received is more than the standard rent, the annual value of the property should be determined on the basis of actual rent received. In the instant case, the standard rent has not been fixed by the Rent for any property of Indore. However, the Municipal Valuation of the…

The DCIT-3(1), Indore vs. M/S. M.P. Entertainment & Developers Pvt. Ltd., Indore

ITA 344/IND/2017[2013-14]Status: DisposedITAT Indore21 Nov 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

…further held that the annual value of o building whether lei out or self-occupied must be limited by measure of standard rent determinable under the relevant Act. 5.02 Your Honour the Hon'ble High Court of Madras in the case of CIT vs. Parasmai Chordia (3998) 233 ITR 147 (Mad.) has held that where in case of a let out property, if the actual rent received is more than the standard rent, the annual value of the property should be determined on the basis of actual rent received. In the instant case, the standard rent has not been fixed by the Rent for any property of Indore. However, the Municipal Valuation of the…

The DCIT-3(1), Indore vs. M/S. M.P. Entertainment & Developers Pvt. Ltd., Indore

ITA 118/IND/2017[2012-13]Status: DisposedITAT Indore21 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

…further held that the annual value of o building whether lei out or self-occupied must be limited by measure of standard rent determinable under the relevant Act. 5.02 Your Honour the Hon'ble High Court of Madras in the case of CIT vs. Parasmai Chordia (3998) 233 ITR 147 (Mad.) has held that where in case of a let out property, if the actual rent received is more than the standard rent, the annual value of the property should be determined on the basis of actual rent received. In the instant case, the standard rent has not been fixed by the Rent for any property of Indore. However, the Municipal Valuation of the…

The DCIT-3(1), Indore vs. M/S. M.P. Entertainment & Developers Pvt. Ltd., Indore

ITA 117/IND/2017[2011-12]Status: DisposedITAT Indore21 Nov 2022AY 2011-12

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

…further held that the annual value of o building whether lei out or self-occupied must be limited by measure of standard rent determinable under the relevant Act. 5.02 Your Honour the Hon'ble High Court of Madras in the case of CIT vs. Parasmai Chordia (3998) 233 ITR 147 (Mad.) has held that where in case of a let out property, if the actual rent received is more than the standard rent, the annual value of the property should be determined on the basis of actual rent received. In the instant case, the standard rent has not been fixed by the Rent for any property of Indore. However, the Municipal Valuation of the…

ACIT, Circle-6(1), New Delhi vs. C J International Hotels Ltd, New Delhi

Appeals are dismissed

ITA 255/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Aug 2020AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 22

…, the Ld. DR relied on the various judgments of the Hon’ble High Courts. The same are as follows: 1. Ram Pershad & Sons Vs CIT (Del) 81 Taxman 332 2. CIT Vs G. Ramesan (Ker) 241 ITR 426 3. N. Natarai Vs DCIT (Mad) 266 ITR 277 3. CIT Vs Parasmal Chordia (Mad) 233 ITR 147 4. Visveswarava Ind. Res. Dev. Centre Vs DCIT 59 ITD 156 (Mum) 5. CIT Vs Dhun D. Dalai (Mad) 233 ITR 143 6. The Ld. AR relied upon the order of the CIT(A) and the Hon’ble Delhi High Court decision in the assessee’s own case for A.Y. 2008-09. 7. We have heard both the parties and perused the material available on record. The Hon’ble Delhi High Co…

ACIT, Circle-6(1), New Delhi vs. C J International Hotels Ltd., New Delhi

Appeals are dismissed

ITA 254/DEL/2018[2013-14]Status: DisposedITAT Delhi26 Aug 2020AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 22

…, the Ld. DR relied on the various judgments of the Hon’ble High Courts. The same are as follows: 1. Ram Pershad & Sons Vs CIT (Del) 81 Taxman 332 2. CIT Vs G. Ramesan (Ker) 241 ITR 426 3. N. Natarai Vs DCIT (Mad) 266 ITR 277 3. CIT Vs Parasmal Chordia (Mad) 233 ITR 147 4. Visveswarava Ind. Res. Dev. Centre Vs DCIT 59 ITD 156 (Mum) 5. CIT Vs Dhun D. Dalai (Mad) 233 ITR 143 6. The Ld. AR relied upon the order of the CIT(A) and the Hon’ble Delhi High Court decision in the assessee’s own case for A.Y. 2008-09. 7. We have heard both the parties and perused the material available on record. The Hon’ble Delhi High Co…

CIT v. Parasmai Chordia (3998) (233 ITR 147) — Cited in 6 Judgments | BharatTax