CIT v. Smt. Lila Ghosh

205 ITR 9High Court#9054 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 106Section 143(3)Section 23(1)

Judgments citing CIT v. Smt. Lila Ghosh

ARCHNA CHADHA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX - 52(1), NEW DELHI

ITA 2841/DEL/2023[2016-17]Status: DisposedITAT Delhi16 Jan 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaarchna Chadha Vs. Acit, Circle 52(1) Office No. 8, First Floor, Civic Centre, Scindia House, Cannaught Minto Road Place, Delhi – 110001 New Delhi - 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaipm7190F Appellant .. Respondent

For Appellant: Sh. Guarav Singhal, AdvFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 143(3)

…High Court is not being followed for this reason and accordingly, we are following the decision of M/s. Annamma Alexander 191 ITR 551 Kerala High Court; judgment P a g e | 10 Archna Chadha (AY: 2016-17) of Calcutta High Court in the case of Smt. Leela Ghosh 205 ITR 9; and more importantly the judgement of Hon‟ble Jurisdictional High Court in the case of CIT vs. Good Will Creators P. Ltd (Supra). Thus, we hold that entire receipts of Rs. 6,31,49,000/- is capital receipts is not chargeable to tax” 8. Ld. Counsel in his contentions has submitted that the decision of Hon’ble Jurisdictional Delhi High Court is dist…

ACIT 25(2), MUMBAI vs. M/S AMRUT ENTERPRISES , MUMBAI

Appeal of the Assessee is allowed and revenue appeal is dismissed

ITA 1215/MUM/2020[2014-15]Status: DisposedITAT Mumbai02 Jan 2023AY 2014-15

Bench: Shri Amit Shukla, Jm & Shri Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.1215/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15) Acit 25(2) Mumbai. Amrut Enterprises. Room No. 220, 2Nd Flr, 203, Avon Arcade, Dasrathlal बिधम/ Kautilya Bhavan Bkc Road, Vile Parle(W), Vs. Bandra(E), Mumbai- Mumbai- 400056 400051 स्थायीलेखासं./जीआइआरसं./ Pan No Aaofa3252E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.1017 & 1018/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15 & 2015-16) Amrut Enterprises. Jcit 25(2), Mumbai. Room 203, Avon Arcade, No. 502, 5Th Flr, Pratyakshar बिधम/ Dasrathlal Road, Vile Bhavan, Bkc, Bandra(E), Parle(W), Mumbai-400051 Vs. Mumbai- 400056 स्थायीलेखासं./जीआइआरसं./ Pan No Aaofa3252E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri R. S Khandelwal & Shri Nilkanth Khandelwal प्रत्यथीकीओरसे/Respondent By : Shri Manoj Sonha, Sr.Ar. सुनवाईकीतारीख/ 04.10.2022 : Date Of Hearing घोषणाकीतारीख / 02.01.2023 : Date Of Pronouncement आदेश / O R D E R Per Amit Shukla:

For Appellant: Shri R. S Khandelwal & ShriFor Respondent: Shri Manoj Sonha, Sr.AR
Section 139(1)Section 143(3)Section 24

…in the case of Good Will Creators P. 25 I.T.A. No. 1017,1215 & 1018/Mum/2020 AMRUT ENTERPRISES Ltd. 386 ITR 394; decision in the case of M/s. Annamma Alexander 191 ITR 551 Kerala High Court; and judgment of Calcutta High Court in the case of Smt. Leela Ghosh 205 ITR 9. The Hon‟ble Bombay High Court in the case of “CIT vs. Good Will Creators P. Ltd (Supra) held that, mesne profits received by the Assessee from a person on a wrongful possession of his property is a capital receipt not chargeable to tax, conforming the view of the Tribunal relying upon the decision of the special bench of the Tribunal in the case o…

AMRUT ENTERPRISES ,MUMBAI vs. JCIT 25(2) , MUMBAI

Appeal of the Assessee is allowed and revenue appeal is dismissed

ITA 1018/MUM/2020[2015-16]Status: DisposedITAT Mumbai02 Jan 2023AY 2015-16

Bench: Shri Amit Shukla, Jm & Shri Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.1215/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15) Acit 25(2) Mumbai. Amrut Enterprises. Room No. 220, 2Nd Flr, 203, Avon Arcade, Dasrathlal बिधम/ Kautilya Bhavan Bkc Road, Vile Parle(W), Vs. Bandra(E), Mumbai- Mumbai- 400056 400051 स्थायीलेखासं./जीआइआरसं./ Pan No Aaofa3252E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.1017 & 1018/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15 & 2015-16) Amrut Enterprises. Jcit 25(2), Mumbai. Room 203, Avon Arcade, No. 502, 5Th Flr, Pratyakshar बिधम/ Dasrathlal Road, Vile Bhavan, Bkc, Bandra(E), Parle(W), Mumbai-400051 Vs. Mumbai- 400056 स्थायीलेखासं./जीआइआरसं./ Pan No Aaofa3252E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri R. S Khandelwal & Shri Nilkanth Khandelwal प्रत्यथीकीओरसे/Respondent By : Shri Manoj Sonha, Sr.Ar. सुनवाईकीतारीख/ 04.10.2022 : Date Of Hearing घोषणाकीतारीख / 02.01.2023 : Date Of Pronouncement आदेश / O R D E R Per Amit Shukla:

For Appellant: Shri R. S Khandelwal & ShriFor Respondent: Shri Manoj Sonha, Sr.AR
Section 139(1)Section 143(3)Section 24

…in the case of Good Will Creators P. 25 I.T.A. No. 1017,1215 & 1018/Mum/2020 AMRUT ENTERPRISES Ltd. 386 ITR 394; decision in the case of M/s. Annamma Alexander 191 ITR 551 Kerala High Court; and judgment of Calcutta High Court in the case of Smt. Leela Ghosh 205 ITR 9. The Hon‟ble Bombay High Court in the case of “CIT vs. Good Will Creators P. Ltd (Supra) held that, mesne profits received by the Assessee from a person on a wrongful possession of his property is a capital receipt not chargeable to tax, conforming the view of the Tribunal relying upon the decision of the special bench of the Tribunal in the case o…

AMRUT ENTERPRISES ,MUMBAI vs. JCIT 25(2), MUMBAI

Appeal of the Assessee is allowed and revenue appeal is dismissed

ITA 1017/MUM/2020[2014-15]Status: DisposedITAT Mumbai02 Jan 2023AY 2014-15

Bench: Shri Amit Shukla, Jm & Shri Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.1215/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15) Acit 25(2) Mumbai. Amrut Enterprises. Room No. 220, 2Nd Flr, 203, Avon Arcade, Dasrathlal बिधम/ Kautilya Bhavan Bkc Road, Vile Parle(W), Vs. Bandra(E), Mumbai- Mumbai- 400056 400051 स्थायीलेखासं./जीआइआरसं./ Pan No Aaofa3252E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.1017 & 1018/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15 & 2015-16) Amrut Enterprises. Jcit 25(2), Mumbai. Room 203, Avon Arcade, No. 502, 5Th Flr, Pratyakshar बिधम/ Dasrathlal Road, Vile Bhavan, Bkc, Bandra(E), Parle(W), Mumbai-400051 Vs. Mumbai- 400056 स्थायीलेखासं./जीआइआरसं./ Pan No Aaofa3252E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri R. S Khandelwal & Shri Nilkanth Khandelwal प्रत्यथीकीओरसे/Respondent By : Shri Manoj Sonha, Sr.Ar. सुनवाईकीतारीख/ 04.10.2022 : Date Of Hearing घोषणाकीतारीख / 02.01.2023 : Date Of Pronouncement आदेश / O R D E R Per Amit Shukla:

For Appellant: Shri R. S Khandelwal & ShriFor Respondent: Shri Manoj Sonha, Sr.AR
Section 139(1)Section 143(3)Section 24

…in the case of Good Will Creators P. 25 I.T.A. No. 1017,1215 & 1018/Mum/2020 AMRUT ENTERPRISES Ltd. 386 ITR 394; decision in the case of M/s. Annamma Alexander 191 ITR 551 Kerala High Court; and judgment of Calcutta High Court in the case of Smt. Leela Ghosh 205 ITR 9. The Hon‟ble Bombay High Court in the case of “CIT vs. Good Will Creators P. Ltd (Supra) held that, mesne profits received by the Assessee from a person on a wrongful possession of his property is a capital receipt not chargeable to tax, conforming the view of the Tribunal relying upon the decision of the special bench of the Tribunal in the case o…

DCIT, CIRCLE - 35, KOLKATA , KOLKATA vs. M/S. KOLKATA PORT TRUST , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 453/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

DCIT, CIRCLE - 35, KOLKATA , KOLKATA vs. M/S. KOLKATA PORT TRUST , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 452/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

KOLKATA PORT TRUST ,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 369/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

KOLKATA PORT TRUST ,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 368/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Feb 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

KOLKATA PORT TRUST ,KOLKATA vs. JCIT, RANGE - 35, KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 367/KOL/2018[2012-13]Status: DisposedITAT Kolkata21 Feb 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

ITO, WARD-40(1), KOLKATA,KOLKATA vs. SHRI AMAL KUMAR GHOSH, KOLKATA

Appeal is allowed

ITA 255/KOL/2017[2011-2012]Status: DisposedITAT Kolkata21 Feb 2020AY 2011-2012

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2011-12

Section 143(3)Section 2(12)

…ed this tribunal’s co-ordinate bench decision in Narang Overseas Pvt. Ltd. vs. ACIT 111 ITD 1 (Mum ITAT) SB) that mesne profits constitute a capital receipt not chargeable to tax and also hon'ble jurisdictional high court’s decision in CIT vs. Smt. Lila Ghosh 205 ITR 9 (Cal) as relied upon by the CIT(A). Ld. Authorized Representative fails to dispute that none of the said two assessees had continued in possession of the respective properties beyond the specified tenure of their respective rights or possession or tenancy; as the case may be. Contrary to this, we reiterate that the instant assessee’s status on the…

TRANS FREIGHT CONTAINERS LTD.,MUMBAI vs. DCIT , CIRCLE- 3 (3)(2), MUMBAI

Accordingly, the ground No.1 received by the assessee is allowed

ITA 3262/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Feb 2020AY 2014-15

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S. Trans Freight Vs. Deputy Commissioner Of Containers Ltd., Income Tax, 72-73, Nariman Bhavan Circle 3(3)(2), Room Nariman Point No.609, Aayakar Bhavan Mumbai – 400 021 M.K.Road Mumbai – 400 020 Pan/Gir No. Aaact1447P (Appellant) .. (Respondent) Assessee By Shri Nitesh Joshi Revenue By Shri Amit Pratap Singh Date Of Hearing 18/11/2019 Date Of Pronouncement 07/02/2020

Section 143(3)

…ill Theaters Pvt. Ltd. in ITA No.8185/Mum/2011 dated 19/06/2013. c. Decision of Hon‟ble Kerala High Court in the case of CIT vs. Annamma Alexander reported in 191 ITR 551 d. Decision of Hon‟ble Calcutta High Court in the case of CIT vs. Lila Ghosh reported in 205 ITR 9 (Cal). 3.3. The ld. AO observed that the case laws relied upon by the assessee are not applicable in view of the fact that in the assessee‟s case, the quantum was awarded on the basis of Rs.161/- per sq.ft for 20,800 sq.ft 6 M/s. Trans Freight Containers Ltd., for a period of 21 months which is at par with the comparable market rent. Hence, the sa…

ITO, WARD-40(1), KOLKATA, KOLKATA vs. SHRI KAMAL KUMAR GHOSH,(DECEASED), KOLKATA

ITA 254/KOL/2017[2011-2012]Status: DisposedITAT Kolkata04 Oct 2019AY 2011-2012

Bench: Shri J. Sudhakar Reddy, Am & S. S. Godara, Jm M.A No.225/Kol/2018 & Ito, Ward-40(1), Kolkata Vs. Shri Kamal Kumar Ghosh (Deceased), Represented By L/H Sri Amal Kr. Ghosh 20, Hindustan Park, 208, Rash Bihari Avenue, Kol-09. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aecpg2896J (Appellant) .. (Respondent)

For Appellant: Shri Ranu Biswas, Addl. CIT(DR)For Respondent: Shri Mihir Bandyopadhyay, AR
Section 2(12)Section 254(2)

…ed this tribunal’s coordinate bench decision in Narang Overseas Pvt. Ltd. vs. ACIT 111 ITD 1 (Mum ITAT) (SB) that mesne profits constitute a capital receipt not chargeable to tax and also hon’ble jurisdictional high court’s decision in CIT vs. Smt. Lila Ghosh 205 ITR 9 (Cal) as relied upon by the CIT(A). Ld. Authorized Representative fails to dispute that none of the said two assessees had continued in possession of the respective properties beyond the specified tenure of their respective rights or possession or tenancy; as the case may be. Contrary to this, we reiterate that the instant assessee’s status on the…