CIT v. Smt. Anjana Sehgal

133 Taxmann 712High Court2003#16656 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2018.

Judgments citing CIT v. Smt. Anjana Sehgal

Shri Vinod Tyagi, Ghaziabad vs. ITO, Ghaziabad

In the result, the appeal filed by the assessee stands allowed for

ITA 1635/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Dec 2018AY 2011-12

Bench: Shri H. S. Sidhu & Shri L.P. Sahu

For Appellant: NoneFor Respondent: Sh. Sridhar Dora, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 1635/Del/2015 Assessment Year: 2011-12 VINOD TYAGI, vs. ITO, Ward 2(1), S/o Late Sh. Gangavasi Tyagi CGO Complex-2 VILLAGE-NOOR NAGAR, Hapur Chungi, SIHANI, Ghaziabad UP-201002 GHAZIABAD (PAN: AGIPT1325P) (ASSESSEE) (RESPONDENT) Assessee by: None Revenue by: Sh. Sridhar Dora, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal is filed by assessee against the Order dated 5.12.2014 passed by the Ld. CIT(A), Ghaziabad relating to Assessment Year 2011-12 on the…

Shri Shri Ketan Moolchand Shah, Bhilai, Bhilai(Cg) vs. The Dy. Commissioner of Income Tax, -2(1), Bhilai, Bhilai(Cg)

In the result, both the appeals of the assessee are allowed

ITA 34/BIL/2017[2008-09]Status: DisposedITAT Raipur01 Feb 2018AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2008-2009 Assessment Year: 2010-2011

For Appellant: Shri R.B.Doshi, ARFor Respondent: Shri Sanjay Kumar, DR
Section 143(1)Section 143(2)Section 148Section 2(14)Section 2(14)(iii)

…is situated in Chhatona village within the purview of Raipur district and the municipal limits need to be considered within municipal limits of Raipur and placed reliance on the decision of Hon’ble P&H High Court in the case of CIT vs. Smt. Anjana Sehgal, 133 Taxmann 712 and further observed that the decision in the case of P.J.Thomas (supra) is distinguishable on facts. With these above observations, the Assessing officer is of the opinion that the assessee is not entitled for exemption of Asse ssment Year : 20 08- 200 9 ITA No .19 / Rpr/20 16 A sse ss ment Year: 2010 -2011 the capital gains claimed at Rs.…

Shri Shailesh Arvind Shah, Bhilai(Cg) vs. The Dy. Commissioner of Income Tax 2(1), Bhilai(Cg)

In the result, both the appeals of the assessee are allowed

ITA 28/BIL/2016[2010-11]Status: DisposedITAT Raipur01 Feb 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2008-2009 Assessment Year: 2010-2011

For Appellant: Shri R.B.Doshi, ARFor Respondent: Shri Sanjay Kumar, DR
Section 143(1)Section 143(2)Section 148Section 2(14)Section 2(14)(iii)

…is situated in Chhatona village within the purview of Raipur district and the municipal limits need to be considered within municipal limits of Raipur and placed reliance on the decision of Hon’ble P&H High Court in the case of CIT vs. Smt. Anjana Sehgal, 133 Taxmann 712 and further observed that the decision in the case of P.J.Thomas (supra) is distinguishable on facts. With these above observations, the Assessing Asse ssment Year : 20 08- 200 9 ITA No .28 / Rpr/20 16 A sse ss ment Year: 2010 -2011 officer is of the opinion that the assessee is not entitled for exemption of the capital gains claimed at Rs.1…

Shri Ketan Moolchand Shah, Bhilai(Cg) vs. The Deputy Commissioner of Income Tax-1, Bhilai(Cg)

In the result, both the appeals of the assessee are allowed

ITA 19/BIL/2016[2010-11]Status: DisposedITAT Raipur01 Feb 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2008-2009 Assessment Year: 2010-2011

For Appellant: Shri R.B.Doshi, ARFor Respondent: Shri Sanjay Kumar, DR
Section 143(1)Section 143(2)Section 148Section 2(14)Section 2(14)(iii)

…is situated in Chhatona village within the purview of Raipur district and the municipal limits need to be considered within municipal limits of Raipur and placed reliance on the decision of Hon’ble P&H High Court in the case of CIT vs. Smt. Anjana Sehgal, 133 Taxmann 712 and further observed that the decision in the case of P.J.Thomas (supra) is distinguishable on facts. With these above observations, the Assessing officer is of the opinion that the assessee is not entitled for exemption of Asse ssment Year : 20 08- 200 9 ITA No .19 / Rpr/20 16 A sse ss ment Year: 2010 -2011 the capital gains claimed at Rs.…

The ITO-2(2), Indore vs. Smt. Mohan Bai Pokhrana, Indore

In the result, appeal of the Revenue is dismissed

ITA 468/IND/2013[2009-10]Status: DisposedITAT Indore24 May 2017AY 2009-10

Bench: Shri C.M. Garg, Jm & Shri O.P.Meena, Am आ.अ.सं./ I.T.A. No.468/Ind/2013 "नधा"रण वष"/ Assessment Year: 2009-10

Section 54BSection 54ESection 54F

…ITO 2(2) Indore v. Smt. Mohan Bai Pokhrana/ I.T.A. No.468/Ind/2013/A.Y. 09-10 Page 1 of 14 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M. GARG, JM, AND SHRI O.P.MEENA, AM आ.अ.सं./ I.T.A. No.468/Ind/2013 "नधा"रण वष"/ Assessment Year: 2009-10 Income Tax Officer, Vs. Smt. Mohan Bai Pokhrana 2(2) Indore 225, Textile Clerk Colony Indore "था.ले.सं./PAN: ACCPP 7087N अपीलाथ" /Appellant ""यथ" /Respondent Shri Mohd. Javed, Sr. अपीलाथ" क" ओर से/Appellant by D.R. Shri S.N. Agarwal, CA ""यथ" क"…

CIT v. Smt. Anjana Sehgal (133 Taxmann 712) — Cited in 5 Judgments | BharatTax