Darshana Anand Damle v. Dy.CIT

459 ITR 60High Court2023#15879 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 2(47)Section 143(3)Section 143(1)Section 143(2)Section 144BSection 147Section 148Section 151

Issues it is cited on

section 2(47)(v)section 53asection 53joint development agreementjdacompulsory acquisitionsection 2(47)transfer of capital assetsection 269mere change of opinionchange of opinionfinal assessment order

Judgments citing Darshana Anand Damle v. Dy.CIT

Vijaya Lakshmi Ravula, Guntur vs. Income Tax Officer, Ward-2(1), Guntur

In the result, all the 4 appeals of the assessee are allowed

ITA 218/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ort of his contentions, he has relied upon the following decisions: i) Seshasayee Steels (P) Ltd vs. ACIT (2020) 421 ITR 46 (Supreme Court) ii) Dy.CIT vs. Bharat Jasyantilal Patel (2023) 462 ITR 455 (Supreme Court) iii) Darshana Anand Damle vs. Dy.CIT (2023) 459 ITR 60 (Bom.) 7. Thus, the learned AR submitted that in all those judgements, it has been held that handing over of the possession under the JDA does not constitute transfer u/s 53A on transfer of property Act r.w.s. 2(47)(v) of the I.T. Act, 1961. Therefore, the Assessing Officer has taken a right view and the order of the Assessing Officer cannot be h…

Swarajyam Dontireddy, Guntur vs. Income Tax Officer, Ward-2(1), Guntur

In the result, all the 4 appeals of the assessee are allowed

ITA 217/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ort of his contentions, he has relied upon the following decisions: i) Seshasayee Steels (P) Ltd vs. ACIT (2020) 421 ITR 46 (Supreme Court) ii) Dy.CIT vs. Bharat Jasyantilal Patel (2023) 462 ITR 455 (Supreme Court) iii) Darshana Anand Damle vs. Dy.CIT (2023) 459 ITR 60 (Bom.) 7. Thus, the learned AR submitted that in all those judgements, it has been held that handing over of the possession under the JDA does not constitute transfer u/s 53A on transfer of property Act r.w.s. 2(47)(v) of the I.T. Act, 1961. Therefore, the Assessing Officer has taken a right view and the order of the Assessing Officer cannot be h…

Veerareddy Gogula, Guntur vs. Income Tax Officer, Ward-2(1), Guntur

In the result, all the 4 appeals of the assessee are allowed

ITA 216/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ort of his contentions, he has relied upon the following decisions: i) Seshasayee Steels (P) Ltd vs. ACIT (2020) 421 ITR 46 (Supreme Court) ii) Dy.CIT vs. Bharat Jasyantilal Patel (2023) 462 ITR 455 (Supreme Court) iii) Darshana Anand Damle vs. Dy.CIT (2023) 459 ITR 60 (Bom.) 7. Thus, the learned AR submitted that in all those judgements, it has been held that handing over of the possession under the JDA does not constitute transfer u/s 53A on transfer of property Act r.w.s. 2(47)(v) of the I.T. Act, 1961. Therefore, the Assessing Officer has taken a right view and the order of the Assessing Officer cannot be h…

Konda Srinivasa Reddy, Guntur vs. Income Tax Officer, Ward-2(1), Guntur

In the result, all the 4 appeals of the assessee are allowed

ITA 209/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ort of his contentions, he has relied upon the following decisions: i) Seshasayee Steels (P) Ltd vs. ACIT (2020) 421 ITR 46 (Supreme Court) ii) Dy.CIT vs. Bharat Jasyantilal Patel (2023) 462 ITR 455 (Supreme Court) iii) Darshana Anand Damle vs. Dy.CIT (2023) 459 ITR 60 (Bom.) 7. Thus, the learned AR submitted that in all those judgements, it has been held that handing over of the possession under the JDA does not constitute transfer u/s 53A on transfer of property Act r.w.s. 2(47)(v) of the I.T. Act, 1961. Therefore, the Assessing Officer has taken a right view and the order of the Assessing Officer cannot be h…

Narsi Reddy Komatireddy, Hyderabad vs. DCIT., Central Circle-2(2), Hyderabad

In the result, the appeal is allowed

ITA 121/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Waseem Ur Rehman, SR-DR
Section 132Section 153ASection 45

…: i) Motilal Chhadami Lal Jain vs Commissioner Of Income Tax 456 ITR 68 (SC) ii) Mrs. Margrit Goverdhan Vs. ITO (023) 458 ITR 91 (Kar) iii) Ld. PCIT(C) Vs. Sri Sai Lakshmi Industries Pvt. Ltd. (2003) 458 ITR 373 (Kar) iv) Darshana Anand Damle Vs. DCIT (2023) 459 ITR 60 (Bom) He submitted that on identical facts and identical clauses of the JDA, the Hon'ble High Courts have held that handing over the possession of the land to the developer under the development agreement cannot be considered as transfer of land as the possession was not handed over under the agreement to sell and against the consideration. He has…

Narsi Reddy Komatireddy, Hyderabad vs. Srig. Santosh Kumar, Deputy Commissioner of Income Tax, Central Circle-2(2), Hyderabad

In the result, the appeal is allowed

ITA 120/HYD/2021[2015-16]Status: DisposedITAT Hyderabad13 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Waseem Ur Rehman, SR-DR
Section 132Section 153ASection 45

…: i) Motilal Chhadami Lal Jain vs Commissioner Of Income Tax 456 ITR 68 (SC) ii) Mrs. Margrit Goverdhan Vs. ITO (023) 458 ITR 91 (Kar) iii) Ld. PCIT(C) Vs. Sri Sai Lakshmi Industries Pvt. Ltd. (2003) 458 ITR 373 (Kar) iv) Darshana Anand Damle Vs. DCIT (2023) 459 ITR 60 (Bom) He submitted that on identical facts and identical clauses of the JDA, the Hon'ble High Courts have held that handing over the possession of the land to the developer under the development agreement cannot be considered as transfer of land as the possession was not handed over under the agreement to sell and against the consideration. He has…

Darshana Anand Damle v. Dy.CIT (459 ITR 60) — Cited in 6 Judgments | BharatTax