Gurbax Singh v. Kartar Singh

254 ITR 112Supreme Court of India#24013 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2014 to 2021.

Judgments citing Gurbax Singh v. Kartar Singh

Sandeep Tewari, Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 4964/DEL/2016[2010-11]Status: HeardITAT Delhi15 Dec 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ruchesh Sinha, AdvFor Respondent: Shri Umesh Takyar, Sr. DR
Section 54Section 54F

…is relevant for the purpose of computing a holding period and not the date of registration of conveyance deed; that Section 47 of the Registration Act lays down that registration of a document operates retrospectively; that in 'Gurbax Singh vs. Kartar Singh', 254 ITR 112 (SC), it has been held that registration of a document would relate back to the date of its execution; that in 'Hamda Amla V. Avadiappa (1991), 1 SCC 715 and 'Syamla Rao vs. CIT', 234 ITR 140 (A), it has been held likewise; that therefore, the Ld.CIT (A) has correctly decided the issue in favour of the assessee; and that as such, there being no m…

Prakash R. Hirani, Mumbai vs. Formerly ITO Ward 15(1)(4), Mumbai

In the result, appeal filed by the assessee for assessment year 2011-12 is allowed for the statistical purposes

ITA 2981/MUM/2016[2011-12]Status: DisposedITAT Mumbai10 Oct 2018AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 Shri Prakash R. Hirani, The Ito Ward 15(1)(4), 306, Gopalpure Bldg., Matrumandir, S.V. Road, Mumbai Mumbai - 400092 Vs. Pan: Aaaph4767P (Appellant) (Respondent) Assessee By : Shri Prakash Pandit (Ar) Revenue By : Shri Rajat Mittal (Dr) Date Of Hearing: 16/07/2018 Date Of Pronouncement: 10/10/2018

For Appellant: Shri Prakash Pandit (AR)For Respondent: Shri Rajat Mittal (DR)
Section 143Section 143(2)Section 2Section 2(47)Section 50C(2)

…010-11. The Ld. counsel submitted the copy of income tax return for the assessment year 2010-11 filed on 12.03.2014. Further, the Ld. counsel relying on the judgment of order of the Hon’ble Supreme Court in the case of Gurbax Singh vs. Kartar Singh and others 254 ITR 112 (SC), submitted that when two documents are executed on the same day, the time of their execution would determined the priority irrespective of time of their registration. The one which is executed earlier in time will prevail over the other executed subsequently. Therefore, the Ld. CIT (A) has wrongly confirmed the addition made by the AO in the…

Commissioner of Income Tax-Xvi vs. K. Ramakrishnan

ITA/114/2014HC Delhi18 Mar 2014
Section 47Section 54E

…levant for the purpose of computing a holding period and not the date of registration of conveyance deed; that Section 47 of the Registration Act lays down that registration of a document operates retrospectively; that in 'Gurbax Singh vs. Kartar Singh', 254 ITR 112 (SC), it has been held that registration of a document would relate back to the date of its execution; that in 'Hamda Amla V. Avadiappa (1991), 1 SCC 715 and 'Syamla Rao vs. CIT', 234 ITR 140 (A), it has been held likewise; that therefore, the Ld.CIT (A) has correctly decided the issue in favour of the assessee; and that as such, there bein…