Dr. (Smt.) Sujatha Ramesh Vs. CBDT 299 CTR 261 (Kar), K. Parthasarathy v. ITO

147 TTJ 488Income Tax Appellate Tribunal2012#22617 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2020.

Judgments citing Dr. (Smt.) Sujatha Ramesh Vs. CBDT 299 CTR 261 (Kar), K. Parthasarathy v. ITO

Shrikant Vishwanath Gogate, Pune vs. The Commissioner of Income-Tax, (It/Tp), Pune

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

ITA 1137/PUN/2018[2013-14]Status: DisposedITAT Pune09 Sept 2020AY 2013-14

Bench: Shri P.M. Jagtap(K/Z) & Shri Partha Sarathi Chaudhuryनिर्धारण वषा / Assessment Year : 2013-14

Section 143(3)Section 263Section 54Section 54ESection 54F

…cted bonafidely with the proceedings of law. The assessee relied on the decisions in the cases of Dr. (Smt.) Sujatha Ramesh Vs. CBDT 299 CTR 261 (Kar), K. Parthasarathy Vs. ITO 49 taxmann.com 50 (Chennai-Trib.) and Mahesh Nemichandra Ganeshwade Vs. ITO (2012) 147 TTJ 488 (Pune-Trib). Placing reliance on these decisions, the assessee claimed that it is true that there was a delay but that delay was unintentional and caused by circumstances but it is also true that investments were made by the assessee in NHAI bonds, therefore, based on these judicial pronouncements, the delay should be condoned and the exemption u…

The DCIT, Ratlam vs. Shri Anil Jhalani, Ratlam

In the result, the appeal of the revenue as well as the cross

ITA 246/IND/2015[2008-09]Status: DisposedITAT Indore30 Mar 2017AY 2008-09

Bench: Shri C.M. Garg & Shri O.P. Meena

Section 148Section 2(47)(V)Section 54Section 54FSection 54F(1)

…DCIT vs. Anil Jhalani ITA No.246/Ind/2015 & CO36/Ind/2015 आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER I.T.A. No. 246/Ind/2015 Assessment Year 2008-09 Dy.Commissioner of Income Tax :: अपीलाथ"/Appellant Ratlam Vs Shri Anil Jhalani Ratlam :: ""यथ"/Respondent PAN – ABCPJ – 3376K CO No. 36/Ind/2015 Arising out of ITA No. 246/Ind/2015 Assessment Year 2008-09 Shri Anil Jhalani :: अपीलाथ"/Appellant Ratlam Vs Dy.Commissioner :: ""यथ"/Respondent of Income Tax, Ratlam राज"व क" ओर…

D.C.I.T Cir - 6, Kolkata vs. M/S Kilburn Engineering Ltd, Kolkata

In the result, appeal by the revenue is dismissed

ITA 1987/KOL/2013[2009-10]Status: DisposedITAT Kolkata01 Mar 2017AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2009-10

For Appellant: Shri R.S.Biswas, CITFor Respondent: Shri Sunil Singhi, AR

Section 45Section 54GSection 54G(2)

…l allow exemption in this case also. " 36. The Hon'ble ITAT Pune Bench 'A' in the case of Mahesh Nemichandra Ganeshwade v. Income-tax Officer in IT Appeal Nos. 594 to 597 and 727 & 728 (Pune) of 2010 dated March 29, 2012 reported in (2012) 51 SOT 155 (Pune); 147 TTJ 488 for the Assessment Year 2006-07 held that the investments of RS.12,50,000/- and RS.37,50,000/- made on 3.8.2007 and 27.10.2007 respectively having been made within six months of receipt of such consideration is allowed exemption from tax on capital gains. It observed as under:- "18. In our considered opinion, the interpretation placed by the CBDT…