CIT v. Ram Kishan Das

103 Taxmann.com 414Reported decision2019#13191 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2024.

Also reported as

263 Taxmann 657

Sections most often in play

Section 54Section 54F

Issues it is cited on

section 54(1)section 54esection 13(2)section 55along-term capital assetsection 54ecsection 53asection 53within four yearsfresh tangible materialsection 55circle rate

Judgments citing CIT v. Ram Kishan Das

Assistant Commissioner of Income Tax, Circle-4(1)(1), Bangalore vs. Sh. Narayanappa Ramanna, Bangalore

In the result, appeal filed by the Revenue is dismissed

ITA 691/BANG/2023[2008-09]Status: DisposedITAT Bangalore16 Apr 2024AY 2008-09

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2008-09 Acit, Vs. Shri Narayanappa Ramanna, Circle – 4(1)(1), 1 B, Narayanapur Village, Bengaluru. K. R. Puram Hobli, Bengaluru – 560 016. Pan : Afmpr 3833 C Appellant Respondent Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Assessee By : Shri. Ganesh S, Advocate. Date Of Hearing : 16.04.2024 Date Of Pronouncement : 16.04.2024

For Appellant: Shri. Ganesh S, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 143(3)Section 250Section 54Section 54F

…ar (supra). 13. It is well settled in law that an Amending Act may be purely clarificatory in nature intended to clear a meaning of a provision of the principal Act, which was already implicit [See:Decision of the Supreme Court in CIT v. Ram Kishan Das [2019] 103 Taxmann.com 414/263 Taxman 657/413 ITR 337. In view of the aforesaid enunciation of law by different High Courts including this court and with a view to give definite meaning to the expression `a residential house', the provisions of section 54(1) were amended with an object to restrict the plurality to mean singularity by substituting the word `a reside…

Dipti Nalin Parikh, Mumbai vs. ITO Ward - 17(1)(4), Mumbai

In the result, appeal of assessee is dismissed

ITA 3274/MUM/2019[2015-16]Status: DisposedITAT Mumbai09 Dec 2021AY 2015-16

Bench: Shri Laliet Kumar & Shri M Balaganeshdipti Nalin Parikh, Crescent Bay T4 Apt. 3103-3104, Near, Parel Bhoiwada, Opp. Cancer Society, Jeerabai Wadai Road, Parel (E), Mumbai-400012 Pan: Aabpp5053F ............ Appellant Vs. Ito-17(1)(4), 115, 1St Floor, Aayakar Bhavan, Mumbai-400020 ............ Respondent

For Appellant: Sh. Subramanian, ARFor Respondent: Sh. Sonia Kumar, Sr.DR
Section 54Section 54(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER Dipti Nalin Parikh, Crescent Bay T4 Apt. 3103-3104, Near, Parel Bhoiwada, Opp. Cancer Society, Jeerabai Wadai Road, Parel (E), Mumbai-400012 PAN: AABPP5053F ............ Appellant Vs. ITO-17(1)(4), 115, 1st Floor, Aayakar Bhavan, Mumbai-400020 ............ Respondent Appellant by : Sh. Subramanian, AR Respondent by : Sh. Sonia Kumar, Sr.DR Date of hearing : 02/12/2021 Date of pronouncement : 09/12/2021 ORDER PER LALIET KUMAR, J.M: This appeal has been filed by assessee…

Smt. Kempanna Shylaja, Bangalore vs. Income Tax Officer, Ward - 6(3)(1), Bangalore

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

ITA 1105/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri L.Maheshkumar, AdvocateFor Respondent: Shri Priyadarshi Mishtra, Addl.CIT-DR
Section 54Section 54FSection 68

…ar (supra). 13. It is well settled in law that an Amending Act may be purely clarificatory in nature intended to clear a meaning of a provision of the principal Act, which was already implicit [See:Decision of the Supreme Court in CIT v. Ram Kishan Das [2019] 103 Taxmann.com 414/263 Taxman 657/413 ITR 337. In view of the aforesaid enunciation of law by different High Courts including this court and with a view to give definite meaning to the expression `a residential house’, the provisions of section 54(1) were amended with an object to restrict the plurality to mean singularity by substituting the word `a reside…

Sh. Valmik Thapar, New Delhi vs. ACIT, New Delhi

Appeals are disposed of by this common order as indicated above

ITA 5767/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Jun 2021AY 2007-08

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

ACIT, New Delhi vs. Sh. Valmik Thapar, New Delhi

Appeals are disposed of by this common order as indicated above

ITA 6726/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

Shri Valmik Thapar, New Delhi vs. DCIT, New Delhi

Appeals are disposed of by this common order as indicated above

ITA 6346/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

Sanjiv Ahuja, Delhi vs. ITO (International Taxation), Delhi

In the result, the appeal is allowed

ITA 977/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Mar 2021AY 2012-13

Bench: Shri R.K. Pandaasstt. Year 2012-13

For Appellant: Shri Akshat Jain, CAFor Respondent: Shri Gaurav Dudeja,Sr. DR
Section 13(2)Section 54

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-1”: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Asstt. Year 2012-13 Sanjiv Ahuja Vs. ITO (International 69, Taxation) Veer Nagar, Jain Colony Ward-1(1)(1) Delhi – 110 007 Delhi PAN ANDPA8054G (Appellant) (Respondent) Assessee by: Shri Akshat Jain, CA Department by : Shri Gaurav Dudeja,Sr. DR Date of Hearing 10/02/2021 Date of 03/03/2021 pronouncement O R D E R PER R.K. PANDA, AM This appeal filed by the assessee is directed against the order dated 17/11/2016 passed by the Ld. CIT (A) 42 New Delhi relating to assessment yea…

CIT v. Ram Kishan Das (103 Taxmann.com 414) — Cited in 7 Judgments | BharatTax