CIT v. Rajshibhai Meramanbhai Odedra

42 Taxmann.com 497High Court2014#17976 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 2(14)Section 142(1)Section 144CSection 148ASection 151

Issues it is cited on

section 2(14)(iii)section 2(14)section 148section 147section 250nfactotal incomecompany

Judgments citing CIT v. Rajshibhai Meramanbhai Odedra

ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATION TAXATION) VADODARA, VADODARA vs. AHMED MAHOMED PANDOR, BHARUCH

ITA 1667/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha1.आयकर अपील सं /Ita No.1667/Ahd/2025 – By Revenue 2.आयकर अपील सं /Ita No.1602/Ahd/2025 – By Assessee (िनधा"रण वष" /Assessment Year : 2016-17) 1. The Acit 1. Ahmed Mahomed बनाम (Internation Taxation) Pandor / Vadodara – 390 007 Moti Masjid Falia V/S. Jitali Ankleshwar Bharuch – 393 001 2. Ahmed Mahomed 2. The Acit Circle Pandor Int. Txn, Ankleshwar Vadodara – 390 007 Bharuch – 393 001 "थायी लेखा सं./Pan: Cwupp 2469 N (अपीलाथ(/ Appellant) (") यथ(/ Respondent) Assessee By : Shri Rasesh Shah, Ar Revenue By : Shri Sher Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2025 घोषणा की तारीख /Date Of Pronouncement: 09/03/2026 आदेश/O R D E R Per Sanjay Garg: The Present Are Cross-Appeals One By The Revenue & The Other By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/06/2025 Passed U/S.250 Of The Income Tax

For Appellant: Shri Rasesh Shah, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 147Section 148Section 2(14)Section 2(14)(iii)Section 250

…enue is that the land has been converted and used by the purchaser for industrial purposes. We note that the issue is squarely covered by the decision of the Hon’ble Jurisdictional Gujarat High Court in the case of CIT vs. Rajshibhai Meramanbhai Odedra (2014) 42 Taxmann.com 497 (Guj.), wherein, the Hon’ble High Court has held that merely because the agricultural land was sold in favour of non-agriculturist in breach of law prevailing the State, said land would not lose its character as agricultural land and hence could not be treated as capital asset. Further, the Coordinate Surat Bench of the Tribunal in the cas…

AHMED MAHOMED PANDOR,BHARUCH vs. ACIT, CIRCLE INT.TXN., VADODARA, BARODA

ITA 1602/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha1.आयकर अपील सं /Ita No.1667/Ahd/2025 – By Revenue 2.आयकर अपील सं /Ita No.1602/Ahd/2025 – By Assessee (िनधा"रण वष" /Assessment Year : 2016-17) 1. The Acit 1. Ahmed Mahomed बनाम (Internation Taxation) Pandor / Vadodara – 390 007 Moti Masjid Falia V/S. Jitali Ankleshwar Bharuch – 393 001 2. Ahmed Mahomed 2. The Acit Circle Pandor Int. Txn, Ankleshwar Vadodara – 390 007 Bharuch – 393 001 "थायी लेखा सं./Pan: Cwupp 2469 N (अपीलाथ(/ Appellant) (") यथ(/ Respondent) Assessee By : Shri Rasesh Shah, Ar Revenue By : Shri Sher Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/12/2025 घोषणा की तारीख /Date Of Pronouncement: 09/03/2026 आदेश/O R D E R Per Sanjay Garg: The Present Are Cross-Appeals One By The Revenue & The Other By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/06/2025 Passed U/S.250 Of The Income Tax

For Appellant: Shri Rasesh Shah, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 147Section 148Section 2(14)Section 2(14)(iii)Section 250

…enue is that the land has been converted and used by the purchaser for industrial purposes. We note that the issue is squarely covered by the decision of the Hon’ble Jurisdictional Gujarat High Court in the case of CIT vs. Rajshibhai Meramanbhai Odedra (2014) 42 Taxmann.com 497 (Guj.), wherein, the Hon’ble High Court has held that merely because the agricultural land was sold in favour of non-agriculturist in breach of law prevailing the State, said land would not lose its character as agricultural land and hence could not be treated as capital asset. Further, the Coordinate Surat Bench of the Tribunal in the cas…

BHADRABALA DHIMANTRAI JOSHI,SURAT vs. ACIT CIRCLE-1(3), SURAT

In the result, appeal of the assessee is partly allowed

ITA 126/SRT/2025[2017-18]Status: DisposedITAT Surat26 Sept 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.126/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Bhadrabala Dhimantrai Joshi Assistant Commissioner Of बनाम/ 6Th Shree Nagar Society, Ghod Income-Tax, Circle-1(3), Surat, Vs. Dod Road, Surat-395 001 Anavil Business Centre, Adajan, Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aazpj 4561 G (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri P.M. Jagasheth, Ca राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 04/08/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 20.01.2025 By The National Faceless Appeal Centre, (Nfac), Delhi /Commissioner Of Income-Tax (Appeals) [In Short, The ‘Cit(A)’] For The Assessment Year (Ay) 2017- 18, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 143(3) Of The Act On 03.12.2019. 2. Grounds Of Appeal Raised By The Assessee For The Appeal Are As Under: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Action Of The Assessing Officer In Making Addition Of Rs.1,21,92,898/- On Account Of Alleged Disallowing Immunity Claimed U/S.2(14) Of Income-Tax Act, 1961 By Treating Again As Business Income, Which Ground Has Never Been Conveyed And/Or Initiated To Respond & Revealed Through Assessment Order Only. As No Opportunity Is Afforded Either Through Any Notice And/Or More

Section 143(2)Section 143(3)Section 2(14)Section 2(14)(iii)Section 250Section 270ASection 270A(8)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.126/SRT/2025 Assessment Year: 2017-18 (Hybrid hearing) Bhadrabala Dhimantrai Joshi Assistant Commissioner of बनाम/ 6th Shree Nagar Society, Ghod Income-tax, Circle-1(3), Surat, Vs. Dod Road, Surat-395 001 Anavil Business Centre, Adajan, Surat-395 007 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAZPJ 4561 G (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant by Shri P.M. Jagasheth, CA राज"व क" ओर से /Respondent by Shri Ajay Uke, Sr-DR सुन…

SMT. ANARO DEVI,ALWAR vs. THE INCOME TAX OFFICER, ALWAR

Appeal is hereby dismissed

ITA 341/JPR/2024[2014-15]Status: DisposedITAT Jaipur21 Apr 2025AY 2014-15

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(2)Section 147Section 148Section 69Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUn dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 341/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 Smt. Anaro Devi cuke The Income Tax Officer, Alwar. W/o Sh. Madan Lal, Post Baghana, Vs. Village- Kasimpur, Tehsil- Kotkasim, Alwar. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:BSAPD0291F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, C.A. jktLo dh vksjls@Revenue…

DEEPAK JYOTIPRASAD CHIRIPAL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

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

ITA 124/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2022AY 2016-17

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

For Appellant: Shri Gaurav Nahta, A.R
Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI AMARJIT SINGH, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 124/Ahd/2021 ("नधा"रण वष" / Assessment Year : 2016-17) Deepak Jyotiprasad बनाम/ The Dy. Commissioner of Chiripal Income Tax, Vs. 283, New Cloth Market, Circle – 3(1)(1), O/s. Raipur Gate, Raipur, Ahmedabad Ahmedabd - 380002 & The Pr. Commissioner of Income Tax, Ahmedabad-3, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AARPA2982Q .. (अपीलाथ" /Appellant) (""…

CIT v. Rajshibhai Meramanbhai Odedra (42 Taxmann.com 497) — Cited in 5 Judgments | BharatTax