CIT v. Smt. K.G. Rukmaniamma

331 ITR 291High Court#20542 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2022 to 2022.

Judgments citing CIT v. Smt. K.G. Rukmaniamma

Shivkumar Sangappa Saboji, Belgaum vs. Income Tax Officer, Ward - 1, (International Taxation), Panaji

Appeal is allowed

ITA 160/PAN/2019[2013-14]Status: DisposedITAT Panaji23 Dec 2022AY 2013-14

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Shivanand HalbhaviFor Respondent: Smt. Neelima Nadkarni, Sr.DR

Section 143(3)Section 54

…rguments hardly deserve to be accepted. This is for the precise reason that the hon’ble Karnataka high court happens to be assessee’s jurisdictional high court which has already settled the issue in many of it’s decisions namely CIT vs., Smt. K.G. Rukminiamma 331 ITR 291 (Kar.) holding the concerned taxpayer as eligible for the impugned deduction. This is further coupled with the fact that we are in assessment year 2013- 14 whereas the legislature has amended sec.54 of the Act by substituting “residential house” to “one residential house” w.e.f. 01.04.2015 carrying prospective effect only. I thus follow hon’ble j…

Nandlal Dulichand Gupta, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

Appeals are partly allowed for statistical purposes in above terms

ITA 927/PUN/2019[2015-16]Status: DisposedITAT Pune23 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Abhilash HiranFor Respondent: Shri Ramnath P Murkunde

Section 119Section 143(3)Section 154Section 2(24)Section 44A

…e wish to repeat here that he had very well purchased the twin residential units in the year 2014 (supra) itself whereas the clinching amendment to section 54F(1) is applicable with prospective effect from 1.4.2015 only. Case law CIT vs. Smt. K.G. Rukmaniamma 331 ITR 291 (Kar.), CIT vs. Geeta Dugal 357 ITR 153 (Delhi), CIT vs. V.R. Karbagam 373 ITR 122 (Mad.) and CIT vs. Gumanmal Jain 394 ITR 666 (Mad.) have already rejected the Revenue’s identical stand thereby holding that “a residential house” for the purpose of section 54F(1) deduction can indeed cover multiple units in same or different towers or residential…

Hanumant Changdeo Nakhate, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

Appeal is partly allowed in above terms

ITA 373/PUN/2019[2015-16]Status: DisposedITAT Pune12 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashaliassessment Year 2015-16 The Dcit, Circle-8, Shri Hanumant Changdeo Pratyakshakar Bhavan, Nakhat, Bapu Niwas, Ram Vs Dr. Ambedkar Marg, Nagar, Rahatani, Nr. Akurdi Rly Station, Pune – 411 017. Pradhikaran, Pune Pan Acypn6082D Pin 411 044. Appellant Respondent

For Appellant: -None-For Respondent: Shri Ramnath P Murkunde

Section 143(3)Section 263Section 54FSection 54F(1)

…e wish to repeat here that he had very well purchased the twin residential units in the year 2014 (supra) itself whereas the clinching amendment to section 54F(1) is applicable with prospective effect from 1.4.2015 only. Case law CIT vs. Smt. K.G. Rukmaniamma 331 ITR 291 (Kar.), CIT vs. Geeta Dugal 357 ITR 153 (Delhi), CIT vs. V.R. Karbagam 373 ITR 122 (Mad.) and CIT vs. Gumanmal Jain 394 ITR 666 (Mad.) have already rejected the Revenue’s identical stand thereby holding that 6 ITA.No.373/PUN/2019 Shri Hanumant Changdeo Nakhat, Pune. “a residential house” for the purpose of section 54F(1) deduction can indeed cove…

Arunkumar Purshotamlal Khanna, Pune vs. Principal Commissioner of Income-Tax (Circle), Pune

Appeal is partly allowed in above terms

ITA 181/PUN/2021[2015-16]Status: DisposedITAT Pune06 Jul 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Dr. Dipak P. Ripoteआयकर अपीऱ सं. / Ita No.181/Pun/2021 निर्धारण वर्ा / Assessment Year: 2015-16 Arunkumar Purshotamlal Vs. Pcit (Central), Pune. Khanna, Flat No.3123/3124, Clover Palisades, Nibm Road, Kondhwa, Pune- 411048. Pan : Agipk3043K Appellant Respondent

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Naveen Gupta

Section 143(3)Section 263Section 54Section 54ESection 54F