CIT v. Smt. Debbie Alemao

331 ITR 59High Court2011#3371 most cited

What is CIT v. Smt. Debbie Alemao authority for?

Actual earning of agricultural income is not essential for determining the character of land as agricultural. The absence of agricultural income is legally irrelevant to this determination.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Smt. Debbie Alemao · 331 ITR 59 · agricultural land · agricultural income · determination of agricultural land · absence of agricultural income · Revenue records · Bombay High Court

Sections most often in play

Section 143(3)Section 2(14)(iii)Section 139(1)Section 144Section 144BSection 144C(13)Section 147Section 2(14)

Issues it is cited on

section 2(14)(iii)section 2(14)section 45agricultural incomesection 54previous yearprescribedtransfersection 143(3)indiadocumentsection 250

Judgments citing CIT v. Smt. Debbie Alemao

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1873/HYD/2013[2004-05]Status: DisposedITAT Hyderabad15 Oct 2019AY 2004-05

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…ultural activity or keeping the lands vacant for some time, the income derived by the assessee from the said land cannot be treated as non-agricultural income. In this connection, the assessee relied on the decision of Hon'ble Bombay High Court in the case of 331 ITR 59. Referring to Pgs.39 to 41 of the Paper Book Ld.AR argued that the lands situated at Vattinagulapally village were acquired by the Government and as per the acquisition order, the lands were characterized as :- 24 -: Sudhir Kumar D.Shah – HUF (Group cases) ‘agricultural lands’ for which government also paid the compensation, therefore, argued tha…

Nandkumar Phutane, Thane vs. ITO WD 3(1), Thane

In the result, assessee’s appeal is allowed

ITA 595/MUM/2017[2010-11]Status: DisposedITAT Mumbai27 Aug 2019AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Sandeep Gosain (Jm)

…ssessee as under :-  Sanjay Nagorao Paidlewar Vs. ACIT (ITA No. 112/Nag/2012 and others vide order dated 22.3.2013)  CIT Vs. Satinder Pal Singh (33 DTR 281 dt. 7.1.2010)  Laukik Developers Vs. DCIT (105 ITD 657 dt. 10.7.2016)  CIT Vs. Smt. Debbie Alemao (331 ITR 59 dt. 9.9.2010)  CIT Vs. Lal Singh and others (325 ITR 588 dt. 20.11.2009) 5. In this regard we may refer to the Hon'ble Jurisdictional High Court decision in the case of CIT Vs. P.C. Joshi and others (202 ITR 1017) as under:- 3. The Tribunal, while considering whether capital gains tax can be levied on the sale of this land by the assessees, has…

Shri Vinit Krishnakumar Goyal, Pune vs. Asst. CIT, Circle-9, Pune

In the result, appeal of the assessee is partly allowed

ITA 1471/PUN/2013[2009-10]Status: DisposedITAT Pune31 Jul 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1471/Pun/2013 नििाारण वषा / Assessment Year : 2009-10

For Appellant: Shri Sunil GanooFor Respondent: Shri Sandip Garg
Section 143(3)Section 234B

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 1471/PUN/2013 नििाारण वषा / Assessment Year : 2009-10 Shri Vinit Krishnakumar Goyal, Shop No. 7 & 8, Prestige Plaza, Phase-II, Pune Mumbai Road, Akurdi, Pune-411 035. PAN : AEMPG4196B. .......अऩीऱाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax, Circle-9, Pune. ……प्रत्यथी / Respondent Assessee by : Shri Sunil Ganoo Revenue by : Shri Sandip Garg सुनवाई की तारीख / Date of Hearing : 31.07.2019 घोषणा की तारीख…

Prakash Choitram Tekwani, Jalgaon vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee is allowed in the terms aforesaid

ITA 1045/PUN/2016[2011-12]Status: DisposedITAT Pune22 Apr 2019AY 2011-12

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Sanjeev Ghei
Section 131Section 143(2)Section 2(14)Section 54B

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.1045/PUN/2016 यनधाारण वषा / Assessment Year : 2011-12 Shri Prakash Choitram Tekwani, 88, Adarsh Nagar, Nr. RTO Office, Jilha Peth, Jalgaon – 425001 PAN : AAKPT0929P .......अऩीऱाथी / Appellant बनाम / V/s. Dy. Commissioner of Income Tax, Circle – 1, Jalgaon ……प्रत्यथी / Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Sanjeev Ghei सुनवाई क…

Saifullah A Khan, Mumbai vs. Income Tax Officer WD-3(3), Mumbai

In the result, the appeal of assessee is partly allowed

ITA 3981/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Apr 2019AY 2014-15

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri Chaudhary Arun Kumar
Section 143(3)Section 251(2)Section 271(1)(c)Section 54B

…which can be declared as agricultural income because the entire agricultural income is consumed by assessee or the cultivator. 9. The learned Counsel for the relied on the decision of Hon’ble Bombay High Court in the case of CIT vs. Smt. Debbie Alemao (2011) 331 ITR 59 (Bom.) and the same read as under: - “4. The learned Counsel for the appellant submitted that the said land had non-agricultural potential when it was purchased by the respondents. She submitted the very fact that the respondents sold the said land within two years of its purchase to a purchaser for construction of a beach resort showed that the…

Kedar Arvind Saraswate, Pune vs. Income-Tax Officer

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1319/PUN/2015[2011-12]Status: DisposedITAT Pune01 Feb 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sudhendu Das
Section 143(3)Section 54Section 54B

…tural activities still 4 A.Y.2011-12 such land holds the character of agricultural land even though the income was not derived. To substantiate the land as agricultural land, the assessee relied upon the following decisions: i) CIT Vs. Smt. Debbie Alemao 331 ITR 59 ( Bom.) ii) ACIT Vs. N Raghu Verma 142 ITD 421 ( ITAT HYD) 6. The Ld.CIT(Appeals) observed and held that in order to claim the deduction u/s.54B of the Act, the land should have been used for agricultural purposes for two years prior to the date of transfer. Whether the land was used for agricultural purposes for two years prior to date of tran…

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)

…ltural. In so far as the observations of the Assessing Officer that the assessee has not shown agricultural income in the return of income is concerned, the Hon‟ble Bombay High Court in the case of Commissioner of Income Tax Vs. Smt. Debbie Alemao reported as 331 ITR 59 has held that if no agricultural income is shown from the land which was shown as agricultural land in the revenue records and never sought change of use for non-agricultural purposes by the assessee till it was sold the land has to be treated as agricultural land, even though no agricultural income was shown by the assessee from the land. Hence,…

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)

…ltural. In so far as the observations of the Assessing Officer that the assessee has not shown agricultural income in the return of income is concerned, the Hon‟ble Bombay High Court in the case of Commissioner of Income Tax Vs. Smt. Debbie Alemao reported as 331 ITR 59 has held that if no agricultural income is shown from the land which was shown as agricultural land in the revenue records and never sought change of use for non-agricultural purposes by the assessee till it was sold the land has to be treated as agricultural land, even though no agricultural income was shown by the assessee from the land. Hence,…

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)

…ltural. In so far as the observations of the Assessing Officer that the assessee has not shown agricultural income in the return of income is concerned, the Hon‟ble Bombay High Court in the case of Commissioner of Income Tax Vs. Smt. Debbie Alemao reported as 331 ITR 59 has held that if no agricultural income is shown from the land which was shown as agricultural land in the revenue records and never sought change of use for non-agricultural purposes by the assessee till it was sold the land has to be treated as agricultural land, even though no agricultural income was shown by the assessee from the land. Hence,…

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)

…s placed reliance on the decision of the Hon’ble Bombay High Court in case of Gopal Ramnarayan Kasat, reported in 9 Taxman.com 236 (Bom), however, in a latest decision the Hon’ble Bombay High Court in the case of CIT Vs. Smt. Debbie Alemao, reported in (2011) 331 ITR 59, has held that the land which was shown as agricultural land in the revenue records and never sought to be used for non-agricultural purposes by the assessee till it was sold has to be treated as agricultural land, even though no agricultural income was shown by the assessee from this land and, therefore, no capital gain was taxable on the sale of…

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)

…s placed reliance on the decision of the Hon’ble Bombay High Court in case of Gopal Ramnarayan Kasat, reported in 9 Taxman.com 236 (Bom), however, in a latest decision the Hon’ble Bombay High Court in the case of CIT Vs. Smt. Debbie Alemao, reported in (2011) 331 ITR 59, has held that the land which was shown as agricultural land in the revenue records and never sought to be used for non-agricultural purposes by the assessee till it was sold has to be treated as agricultural land, even though no agricultural income was shown by the assessee from this land and, therefore, no capital gain was taxable on the sale of…

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)

…s placed reliance on the decision of the Hon’ble Bombay High Court in case of Gopal Ramnarayan Kasat, reported in 9 Taxman.com 236 (Bom), however, in a latest decision the Hon’ble Bombay High Court in the case of CIT Vs. Smt. Debbie Alemao, reported in (2011) 331 ITR 59, has held that the land which was shown as agricultural land in the revenue records and never sought to be used for non-agricultural purposes by the assessee till it was sold has to be treated as agricultural land, even though no agricultural income was shown by the assessee from this land and, therefore, no capital gain was taxable on the sale of…

Prashant Jaipal Reddy, Mumbai vs. ITO WD 9(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4122/MUM/2015[2011-12]Status: DisposedITAT Mumbai22 Sept 2017AY 2011-12

Bench: Shri B.R.Baskaran & Shri Pawan Singhprashant Jaipal Reddy I.T. O, Ward-9(1)-3, C/O Dhanapat Kothari & Room No. 224, Aayakar Bhavan, Accociates, Office No.50, M.K. Road, Mumbai-400020. Wadia Building, 9-B, Vs. Cawasji Patel Street, For, Mumbai-400001 Pan: Aaypr7037E (Appellant) (Respondent)

For Respondent: Shri Rajat Mittal (Sr. DR)
Section 1Section 112Section 143(3)Section 2(14)(iii)Section 253Section 254(1)Section 48

…wed the benefit of beneficial rate of tax as provided u/s 112 of the Act. In support of his following submission, the ld. AR of the assessee relied on the following decisions: (i) Shankar Dalal v/s CIT, 150 DTR 197 (Bom)(2017) (ii) CIT v/s Smt. Debbie Alemao, 331 ITR 59 (Bom)(2011) (iii) CIT v/s Minguel C. Pais, 282 ITR 616 (Bom)(2006) (iv) CWT v/s H.V. Mungale, 145 ITR 208 (Bom)(1984) (v) ACIT v/s Harsh C. Rajani, ITA No.911/M/2015-‘H’ Bench ITAT, Mum order dated 22.12.2016. (vi) Vannit Kumar Inderkumar Gupta v/s JCIT, ITA No. 2736/M/2013 ‘F’ Bench, ITAT, Mum order dated 16.12.2015. (vii) ITO v/s Ashok Shukla, 1…

M/S Rachana Constructions, Nagpur vs. Assistant Commissioner of Income Tax Central Circle-2(2), Nagpur

In the result, assessee’s appeal is allowed

ITA 34/NAG/2013[2007-08]Status: DisposedITAT Nagpur23 Jun 2017AY 2007-08

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 11Section 132Section 133(6)Section 147Section 148Section 2(14)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI P.K. BANSAL, VICE PRESIDENT AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA no. 34/Nag./2013 (Assessment Year : 2007–08) M/s. Rachana Constructions 153B, Shivaji Nagar …………… Appellant Nagpur 440 010 PAN – AAHFR5896G v/s Asstt. Commissioner of Income Tax ..…….………. Respondent Central Circle–2(2), Nagpur Assessee by : Shri K.P. Dewani Revenue by : Shri A.R. Ninawe Date of Hearing – 22.06.2017 Date of Order – 28.06.2017 O R D E R PER AMARJIT SINGH, J.M. The assessee has filed the present appeal against the impugned order dated 23rd November…

DCIT 9(2), Mumbai vs. Dhiren P. Dalal, Mumbai

In the result, both revenue’s appeal and assessee’s CO stands allowed for statistical purposes

ITA 5164/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Sept 2016AY 2009-10

Bench: Shri R C Sharma & Shri Amit Shukla

Section 10(1)Section 143(3)

…ch documents along with 7/12 extracts to show that, these were agricultural land, therefore, same cannot be taxed at all. In support, he strongly relied upon the decision of Hon’ble Bombay High Court in the case of CIT v Smt. Debbie Almano, reported in [2011] 331 ITR 59 (Bom). Further reliance placed on the following decisions:- 13 "ी धीरेन पी दलाल Shri Dhiren P Dalal ITA 5164/Mum/2014 CO No. 15/Mum/2015 i) CIT v Nitish Rameshchandra Chordia [2015] 374 ITR 531 (Bom); ii) CIT v Lal Singh [2010] 325 ITR 588 (Punjab & Haryana); iii) ITO v Amrutilal B Shah [2013] 22 ITR (T) 668 (Mumbai – Trib): iv) Mrs. Sakunthal…