Commissioner of Income-tax v. Cochin Malabar Estates & Industries Ltd.

440 ITR 121High Court2022#20877 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 133(6)Section 143(3)Section 2(14)Section 2(14)(iii)Section 40(a)(ia)Section 45 Section 54B

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Judgments citing Commissioner of Income-tax v. Cochin Malabar Estates & Industries Ltd.

Joyce Joy, Ernakulam vs. Income Tax Officer, Aluva

In the result, the appeal filed by the assessee is allowed

ITA 816/COCH/2023[2015-2016]Status: DisposedITAT Cochin11 Jun 2025AY 2015-2016

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. Leena Lal, Snr. AR

…d.AR also filed a paper book and also enclosed the judgment of the Hon’ble Supreme Court as well as the Hon’ble Gujarat High Court and Hon’ble Madras High Court. The Ld.AR also relied on the judgment of the Hon’ble Jurisdictional High Court reported in (2022) 440 ITR 121 in the case of CIT vs. Cochin Malabar Estates & Industries Ltd. and prayed to allow the appeal filed by the assessee. 10. The Ld.DR relied on the orders of the lower authorities. 11. We have heard the arguments of both sides and perused the materials available on record. 12. The only dispute to be decided in this appeal is about the nature of…

ACIT, Cochin vs. Sri.P.C.Jose, Cochin

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal stands dismissed

ITA 84/COCH/2012[2008-09]Status: DisposedITAT Cochin18 Mar 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2008-09 P.C. Jose .......... Appellant Brothers Agencies, Jews Street Ernakulam 682031 [Pan: Abbpj8250F] Vs. Dy. Commissioner Of Income Tax .......... Respondent Circle - 2(1), Kochi Assessment Year: 2008-09 Dy. Commissioner Of Income Tax .......... Appellant Circle - 2(1), Kochi Vs. P.C. Jose .......... Respondent Brothers Agencies, Jews Street Ernakulam 682031 [Pan: Abbpj8250F] Assessee By: Shri R. Krishnan, Ca Revenue By: Shri Sanjit Kumar Das & Smt. Leena Lal, Sr. D.R. Date Of Hearing: 20.02.2025 Date Of Pronouncement: 18.03.2025 P.C. Jose

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das &

Section 143(3)Section 2(14)(iii)Section 40

…TR 481. 6. Mere situation of the land in highly developed area does not change the character of land placing reliance of the decision of the coordinate bench in the case of ITO v. Kalathiingal Faizal Rahiman 158 ITD 448, as upheld by the Hon'ble High Court in 440 ITR 121. 7. There is no stipulation under the provisions of section 2(14) (iii) that the land should be used for agricultural purposes for any specified period. P.C. Jose 15. The assessee also pointed out that the reasoning of the AO that there is no evidence for carrying out agricultural operations in the said land is contrary to his own finding in par…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri Sharad Goel, Raipur

In the result appeal of the revenue stands dismissed, in terms of our observations herein above

ITA 93/RPR/2020[2011-12]Status: DisposedITAT Raipur07 Jul 2023AY 2011-12

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Smt. Ila M. Parmar, CIT-DR

Section 250(4)Section 45(3)

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याधयक सदस्य एिं श्री अरुण खोड़वपया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.93/RPR/2020 (Assessment Year: 2011-2012) ACIT-1(1), Raipur Vs Shri Sharad Goel, Lodhipara Chowk, Raipur (CG) PAN No. :AGVPG 5894 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri Amit M. Jain, Advocate धििााररती की ओर से /Assessee by राजस्ि की ओर से /Revenue by : Smt. Ila M. Parmar, CIT-DR सुििाई की तारीख / Date of Hearing : 13/04/2023 घोषणा की तारीख/Date…

Assistant Commissioner of Income Tax, Pune vs. M/S. Renaissance Cultivation LLP, Pune

In the result, the appeal filed by the Revenue stands dismissed

ITA 1416/PUN/2017[2013-14]Status: DisposedITAT Pune05 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1416/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14 Acit, Central Circle-2(1), Vs. M/S Renaissance Pune. Cultivation Llp, Pastakiya House, A/P Kamshet Maval, Pune- 410405 Pan : Aaofr7634K Appellant Respondent Revenue By : Shri J. P. Chadraker Assessee By Shri Neelesh Khandelwal : Date Of Hearing : 16.03.2022 Date Of Pronouncement : 05.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 21.03.2017 For The Assessment Year 2013-14. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Was Justified In Allowing The Appeal Of The Assessee Without Appreciating The Entire Facts Of The Case.

For Respondent: Shri J. P. Chadraker

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1416/PUN/2017 िनधा"रण वष" / Assessment Year: 2013-14 ACIT, Central Circle-2(1), Vs. M/s Renaissance Pune. Cultivation LLP, Pastakiya House, A/P Kamshet Maval, Pune- 410405 PAN : AAOFR7634K Appellant Respondent Revenue by : Shri J. P. Chadraker Assessee by Shri Neelesh Khandelwal : Date of hearing : 16.03.2022 Date of pronouncement : 05.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the Revenue directed against th…