Haresh v. Milani vs. JCIT

111 TTJ 310Income Tax Appellate Tribunal#22022 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Judgments citing Haresh v. Milani vs. JCIT

Ahamedpillai Ahamedkutty, Ernakulam vs. The Income Tax Officer, Ernakulam

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

ITA 603/COCH/2023[2014-2015]Status: DisposedITAT Cochin22 Jan 2025AY 2014-2015

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.Leena Lal, Sr.AR

…erefore, merely because the said land was not cultivated for a long time cannot be a ground to discard the claim of the assessee. Our view is fortified by the judgment of the co- ordinate benches in following cases: - (i) Harsha V. Milani v. JCIT reported in 111 TTJ 310 (Pune) (ii) DCIT v. M.Kalyan Chakravarthy ITA No.729/Hyd/13 dated 24th October, 2014. (iii) Lovleen Singhal v. DCIT reported in 111 TTJ 326. (iv) Hindustan Industrial Resources Vs ACIT- 335 ITR 77(Del) 7. Besides these above case laws, there are so many other cases, wherein it has been held that if the character of land is agricultural in natur…

Akram, Roorkee vs. DCIT, Circle, Haridwar

Appeal is partly allowed for statistical purposes in above terms

ITA 6373/DEL/2017[2009-10]Status: DisposedITAT Dehradun07 Jan 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

For Appellant: NoneFor Respondent: Sh. Mayank Kumar, Addl. CIT DR

Section 142(1)Section 144Section 148

…ant case 5 Akram remained an agriculturist and therefore, transfer from an agriculturist to a non-agriculturist which was expressly prohibited under that Act was invalid. Relying on this decision the Pune Bench of ITAT in the case of Haresh V Milani vs. JCIT 111 TTJ 310 Pune held that mere fact that the land under reference was brought under an industrial zone cannot be a determining factor to say that the character of the land had changed. Furthermore, in the case of M/s Srinivasa Naicker vs. ITO 292 ITR 491 (Mad) it was held that till date of sale, the agricultural operation were carried on by the assessee and…

ITO, Dehradun vs. Smt. Meera Thapa Prop., Dehradun

In the result the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 191/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Meera Thapa Prop, Ward-1(5), M/S. Shahid Krshna Filing Dehradun Station, Mussoorie Diversion Road, Dehradun Pan: Aezpt9431K (Appellant) (Respondent)

For Appellant: NoneFor Respondent: None

Section 143(3)Section 50CSection 80I

…the instant case remained an agriculturist and therefore, transfer from an agriculturist to a non-agriculturist which was expressly prohibited under that Act was invalid. Relying on this decision the Pune Bench of ITAT in the case of Haresh V Milani vs. JCIT 111 TTJ 310 Pune held that mere fact that the land under reference was brought under an industrial zone cannot be a determining factor to say that the character of the land had changed. Furthermore, in the case of M/s Srinivasa Naicker vs. ITO 292 ITR 491 (Mad) it was held that till date of sale the agricultural operation were carried on by the assessee and…