CWT v. Officer-in-charge (Court of Wards)

105 ITR 138Supreme Court of India#16426 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2024.

Judgments citing CWT v. Officer-in-charge (Court of Wards)

Suvarna Kiran Chavan, Nashik vs. ACIT Circle 1, Nashik

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

ITA 1785/PUN/2024[2017-18]Status: DisposedITAT Pune12 Nov 2024AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1785/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 2(14)(iii)Section 250

…the Assessing Officer. However, the Assessing Officer was not convinced with the explanation tendered by the assessee. Relying on the judgments of Hon’ble Supreme Court in the case of Smt. Sarifabibi Mohmed Ibrahim 204 ITR 6310 (SC), CWT Vs. Officer in charge 105 ITR 138 (SC) and the judgment of Hon’ble Gujarat High Court in the case of Dr. Motibhai D. 4 Suvarna Kiran Chavan Patel Vs. CIT (1981) 127 CTR 671 (Guj), the Assessing Officer held that the immovable property sold by the assessee is not an agricultural land and addition under the head ‘Income from Capital gain’ is warranted. Eventually, the AO made add…

Ishwar Dwellings Pvt. Ltd, Kanpur vs. Principal Commissioner of Income Tax -1, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 44/LKW/2021[2015-2016]Status: DisposedITAT Lucknow17 May 2022AY 2015-2016

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2015-16

Section 115JSection 142(1)Section 143(3)Section 154Section 2(14)Section 263

…ltural land is not correct as the character of land is ascertained from the classification in the Revenue records which undoubtedly in the Revenue record is agricultural land. The Hon'ble Supreme Court in the case of CWT vs. Officer-in-Charge (court of wards) 105 ITR 138 has held that entries in the Revenue records are considered as good prima facie evidence for classifying the land as agricultural land. 4.9 The fourth observation of learned Pr. CIT that the future land use is for economic utilization also has no force as held by the Chennai Bench of the Tribunal in a bunch of appeals in an order dated 05/04/201…

Vinod Parasmal Jain, Mumbai vs. Dy CIT Circle- 3, Thane

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

ITA 1883/MUM/2020[2011-12]Status: DisposedITAT Mumbai16 Mar 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2011-12 Vinod Parasmal Jain, Dcit, Circle 3, Thane, 6Th Floor, Ashar It Park, Wagle 1302/A, Vikas Palms, Dr. Vs. Ambedkar Road, Opp. Civil Industrial Estate, Road No. 16Z, Hospital, Thane(W)-400 604. Thane-400 601 Pan No. Aaopj 9371 K Appellant Respondent

For Appellant: Mr. Subhodh Ratnaparkhi, ARFor Respondent: Mr. S.N. Kabra, DR

Section 2(14)

…e price at which the land was sold and whether the owner would have ever sold the land valuing it as a property yielding agricultural produce on the basis of its yield?" 45. A reference could be made to the case of CWT vs. Officer-in-charge (Court of Wards) (105 ITR 138) (SC) wherein the Constitution Bench of the Hon'ble Vinod Parasmal Jain 14 Supreme Court stated that the term 'agriculture' and 'agricultural purpose' was not defined in the Indian IT Act and that we must necessarily fall back upon the general sense in which they have been understood in common parlance. The Hon'ble Supreme Court has observed tha…

G Vijay Padma, Bangalore vs. Income Tax Officer Ward-7(2)(1), Bangalore

In the result, the assessee's appeal is dismissed

ITA 3295/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Sept 2020AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillaismt. G Vijay Padma, No.206, 1St Floor, 10Th D Main, 5Th Cross, 1St Block, Jayanagar, Bengaluru-560 011 Pan Abcpv 8123E ….Appellant Vs. Income Tax Officer, Ward 7(2)(1), Bengaluru. ……Respondent. Assessee By: Shri P. R. Mathad, C.A. Revenue By: Smt. R. Premi, Jcit (D.R)

For Appellant: Shri P. R. Mathad, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)

Section 133ASection 143(3)Section 148Section 2(14)(iii)Section 54F

…e price at which the land was sold and whether the owner would have ever sold the land valuing it as a property yielding agricultural produce on the basis of its yield?" 6.2 A reference could be made to the case of CWT vs. Officer-in-charge (Court of Wards) (105 ITR 138) (SC) wherein the Constitution Bench of the Hon’ble Supreme Court stated that the term ‘agriculture’ and ‘agricultural purpose’ was not defined in the Indian IT Act and that we must necessarily fall back upon the general sense in which they have been understood in common parlance. The Hon’ble Supreme Court has observed that the term ‘agriculture’…

DE vs. Hibhai Desai, Surat

In the result, appeal of the assessee is partly allowed

ITA 92/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jul 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A. No.92/Srt/2018 "नधा"रण वष"/Assessment Year : 2012-13 Devshibhai Desai, Vs. The Income Tax Officer, 26-27, Amardeep Society, Ward-3(1)(2), Surat. Nana Varachha Road, Surat – 395 006. [Pan: Agvpd 7362 B] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By Shri Mehul R Shah – Ca राज"व क" ओर से /Revenue By Shri S.R.Meena – Sr.Dr

Section 133(6)Section 143(1)Section 2(14)Section 54BSection 54F

…tenance of human beings including plantation and grows Grass / Pasture for comparison. The ld.Counsel for the assessee further submitted the written submissions as under : e. A reference could be made to the case of CWT vs. Officer-in charge (Court of Wards) (105 ITR 138) (SC) wherein the Devshibhai Desai Vs. ITO, Ward-3(1)(2), Surat /ITA No.92/SRT/2018 : A.Y.2012-13 Page 8 of 12 Constitution Bench Hon'ble Supreme Court stated that the term ‘agriculture’ and ‘agriculture purpose’ was not defined in the Indian IT Act and that we must necessarily fall back upon the general sense in which they have been understood…