CIT v. Smt. Prem Kumari Murdia

296 ITR 508High Court#10740 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 44afsection 131(1)(d)section 55asection 142(2)section 38section 142asection 131(1)section 55circle ratesection 158bcsection 69bsection 269

Judgments citing CIT v. Smt. Prem Kumari Murdia

MILESTONE DEWELLERS PVT. LTD.,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 565/JPR/2023[2017-18]Status: DisposedITAT Jaipur31 Oct 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a
Section 143(3)Section 144BSection 147

…nal that the local Public Works Department rates are to be applied and adopted in place of Central Public Works Department rates, we do not find any good ground to interfere in the impugned judgment on this issue on merits. The appeal fails and is dismissed. 296 ITR 508 (Raj) CIT Vs. Smt. PremKumariMurdia 2. In the case of the respondent-assessee, the AO had made additions as income from undisclosed sources for asstt. yr. 1995- 96, on the basis of difference in the cost declared by the assessee and cost determined by DVO on CPWD rates. On appeal, the CIT(A) has held that in the facts of the case, the appropriate…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR vs. M/S. VIJAN HOTEL PVT. LTD., JABALPUR

In the result, the appeal filed by the revenue is dismissed

ITA 38/JAB/2020[2017-18]Status: DisposedITAT Jabalpur20 Oct 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 37 & 38/Jab/2020 (A.Y: 2016-17 & 2017-18) Dcit, Central Circle, Vs. Vijan Hotel Pvt Ltd, 291, Ramnath Bldg, Khasra No114/2 & Napier Town, Part Of 107, Jablapur-482001, Mandla Road, Tilhari Madhyapradesh. Jabalpur-482001. Madhyapradesh. Pan/Gir No. : Abzpn0126C Appellant .. Respondent C.O No.02 & 03/Jab/2021 (A.Y: 2016-17 & 2017-18) Vijan Hotel Pvt Ltd, Vs. Dcit, Central Circle, Khasra No114/2 & 291, Ramnath Bldg, Part Of 107, Napier Town, Mandla Road, Tilhari Jablapur-482001, Jabalpur-482001. Madhyapradesh. Madhyapradesh Pan/Gir No. : Abzpn0126C Appellant .. Respondent Appellant/Respondentby Shri, Saad Kidwai. Cit Dr Respondent/Appellantby Shri.Dhiraj Ghai. Fca. Ar Date Of Hearing 21.09.2023 Date Of Pronouncement 16.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

Section 131(1)Section 142(3)Section 147Section 148

…nt years. Hon'ble Allahabad High Court in the case of CIT v/s Raj Kumar 182 ITR 436 (All) has held that value of property under PWD rates is much lower than the cost of value of property as per CPWD rates. Similarly, in the case of CIT v/s Prem kumara Murdiya 296 ITR 508 (Raj) wherein hon'ble court refused to interfere in the order of ITAT holding that appropriate to be taken into consideration would be PWD rates and holding difference between CPWD rates and PWD rates at 20-25%. Similar views have been expressed in the case of ITO v/s Nilesh Maheshwari (2011) 53 DTR 43 (ITAT Jaipur) In view of ITA.NO.37&38/JAB/2…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…t years. Hon'ble Allahabad High Court in the case of CIT v/s Raj Kumar 182 ITR 436 (All) has held that value of property under PWD rates is much lower than the cost of value of property as per CPWD rates. Similarly, in the case of Cl'T vis Prem kumara Murdiya 296 ITR 508 (Raj) wherein hon 'ble court refused to interfere in the order of ITAT holding that appropriate to be taken into consideration would be PWD rates and holding difference between CPWD rates and PWD rates at 20-25%. Similar views have been expressed in the case of ITO vis Nilesh Maheshwari (2011) 53 DTR 43 (ITAT Jaipur). In view of this, a differenc…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…t years. Hon'ble Allahabad High Court in the case of CIT v/s Raj Kumar 182 ITR 436 (All) has held that value of property under PWD rates is much lower than the cost of value of property as per CPWD rates. Similarly, in the case of Cl'T vis Prem kumara Murdiya 296 ITR 508 (Raj) wherein hon 'ble court refused to interfere in the order of ITAT holding that appropriate to be taken into consideration would be PWD rates and holding difference between CPWD rates and PWD rates at 20-25%. Similar views have been expressed in the case of ITO vis Nilesh Maheshwari (2011) 53 DTR 43 (ITAT Jaipur). In view of this, a differenc…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…t years. Hon'ble Allahabad High Court in the case of CIT v/s Raj Kumar 182 ITR 436 (All) has held that value of property under PWD rates is much lower than the cost of value of property as per CPWD rates. Similarly, in the case of Cl'T vis Prem kumara Murdiya 296 ITR 508 (Raj) wherein hon 'ble court refused to interfere in the order of ITAT holding that appropriate to be taken into consideration would be PWD rates and holding difference between CPWD rates and PWD rates at 20-25%. Similar views have been expressed in the case of ITO vis Nilesh Maheshwari (2011) 53 DTR 43 (ITAT Jaipur). In view of this, a differenc…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…t years. Hon'ble Allahabad High Court in the case of CIT v/s Raj Kumar 182 ITR 436 (All) has held that value of property under PWD rates is much lower than the cost of value of property as per CPWD rates. Similarly, in the case of Cl'T vis Prem kumara Murdiya 296 ITR 508 (Raj) wherein hon 'ble court refused to interfere in the order of ITAT holding that appropriate to be taken into consideration would be PWD rates and holding difference between CPWD rates and PWD rates at 20-25%. Similar views have been expressed in the case of ITO vis Nilesh Maheshwari (2011) 53 DTR 43 (ITAT Jaipur). In view of this, a differenc…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…t years. Hon'ble Allahabad High Court in the case of CIT v/s Raj Kumar 182 ITR 436 (All) has held that value of property under PWD rates is much lower than the cost of value of property as per CPWD rates. Similarly, in the case of Cl'T vis Prem kumara Murdiya 296 ITR 508 (Raj) wherein hon 'ble court refused to interfere in the order of ITAT holding that appropriate to be taken into consideration would be PWD rates and holding difference between CPWD rates and PWD rates at 20-25%. Similar views have been expressed in the case of ITO vis Nilesh Maheshwari (2011) 53 DTR 43 (ITAT Jaipur). In view of this, a differenc…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…t years. Hon'ble Allahabad High Court in the case of CIT v/s Raj Kumar 182 ITR 436 (All) has held that value of property under PWD rates is much lower than the cost of value of property as per CPWD rates. Similarly, in the case of Cl'T vis Prem kumara Murdiya 296 ITR 508 (Raj) wherein hon 'ble court refused to interfere in the order of ITAT holding that appropriate to be taken into consideration would be PWD rates and holding difference between CPWD rates and PWD rates at 20-25%. Similar views have been expressed in the case of ITO vis Nilesh Maheshwari (2011) 53 DTR 43 (ITAT Jaipur). In view of this, a differenc…

M/S SOMA BLOCK PRINTS (P) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-3-1, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 528/JPR/2019[2013-14]Status: DisposedITAT Jaipur15 Jun 2021AY 2013-14
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 142ASection 142A(2)Section 14ASection 155

…tional High Court has held that in valuation of the property, the local PWD rates should be applied and not the CPWD rates and reliance was placed on the following decisions:- • CIT vs. SunitaMansingha (2017) 393 ITR 0121 (SC) • CIT vs. Smt. Prem Kumar Murdia 296 ITR 508 (Raj) 10. It was further submitted that even the Plinth Area Rate determined by the DVO is incorrect in as much as he has made addition of 11% for services on account of water, sanitary and electrical installation to the basic Plinth Area Rates without first deducting 25% on account of hall type construction and joinery work. Further, assessee h…

SRI KASHINATH K KHODE ,BANGALORE vs. ASSISTANT COMMISSIONER OF INOME TAX CIRCLE-1(1), HUBLI

In the result, the appeal of the assessee is allowed

ITA 2183/BANG/2017[2013-14]Status: DisposedITAT Bangalore15 Feb 2019AY 2013-14

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri R.N.Siddappaji, Addl.CIT
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri N.V.Vasudevan, VP & Shri B.R.Baskaran, AM ITA No.2183/Bang/2017 : Asst.Year 2013-2014 Shri Kashinath K.Khode The Asst.Commissioner of C/o.S.Venkatesan & Co. Vs. Income-tax, Circle 1(1) Chartered Accountants Hubli. 31-33, II Floor, SNS Plaza Kumarakrupa Road Bangalore – 560 001. PAN :ACVPK0721H. (Appellant) (Respondent) Appellant by : Shri Narendra Sharma, Advocate Respondent by : Shri R.N.Siddappaji, Addl.CIT Date of Pronouncement : 15.02.2019 Date of Hearing : 13.02.2019 O R D E R Per B.R.Baskaran, AM : The appeal filed by the as…