HC) 4. CIT Vs. D. Ananda Basappa, 309 ITR 329 5. CIT v. Gita Duggal

193 DTR 153Reported decision#20197 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2021.

Judgments citing HC) 4. CIT Vs. D. Ananda Basappa, 309 ITR 329 5. CIT v. Gita Duggal

DY. COMMISSIONER OF INCOME TAX , CIRCLE-11(1), HYDERABAD vs. LATE SHRI IENENI SRIPATHIRAO L/R IENENI SHASHIKANT, HYDERABAD

Appeal is dismissed in above terms

ITA 1380/HYD/2019[2011-12]Status: DisposedITAT Hyderabad29 Nov 2021AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2011-12 The Asst. Commissioner Of Vs. Late Shri Ieneni Income Tax, Sripathirao Circle – 11(1), L/R Ieneni Shashikant, Hyderabad. H.No.5-2-41/20, Seshadri Nagar, Kukatpally, Hyderabad. Pan : Beeps2654P. (Appellant) (Respondent) Assessee By: Shri K.C. Devdas. Revenue By: Shri T. Sunil Goutam. Date Of Hearing: 23/11/2021 Date Of Pronouncement: 29/11/2021 O R D E R Per S. S. Godara, J.M. This Assessee’S Appeal For A.Y 2011-12 Arises From The Commissioner Of Income Tax (Appeals)-5, Hyderabad’S Order Dated 16.07.2019, In Case No.0060/2018-19/Cit(A)-5 Involving Proceedings Under Section 143(3) R.W.S. 147 Of Income Tax Act, 1961 (In Short, “The Act”). Heard Both The Parties. Case File Perused.

For Appellant: Shri K.C. DevdasFor Respondent: Shri T. Sunil Goutam
Section 143(3)Section 54F

…e’s Misc. Applications MA Nos.48-50/Hyd/2021; quotes case law CIT Vs. Vittal Krishna, Conjeevaram Vs. ITO 144 ITD 325 (Hyd), CIT Vs. Syed Ali Adil 352 ITR 418 (AP), CIT Vs. Anand Basappa 309 ITR 329, CIT Vs. Gita Duggal 357 ITR 153, Arun K. Thiagarajn Vs. CIT 193 DTR 153, CIT Vs. Gumanmal Jain 394 ITR 666, Tilokchand and Sons Vs. ITO 413 ITR 666 etc to uphold the latter’s claim of section 54F deduction involving other family members. We thus adopt judicial consistency to affirm the CIT(A)’s lower appellate findings under challenge. 5. This Revenue’s appeal is dismissed in above terms. Order pronounced in the Op…

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-11(1), HYDERABAD vs. PANDURANGA RAO VADDEPALLY , HYDERABAD

In the result, both the appeals of the revenue are dismissed

ITA 59/HYD/2020[2011-12]Status: DisposedITAT Hyderabad24 Nov 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2012-13 Asst. Commissioner Of Bhupathi Rao Income-Tax, Circle – 11(1), Vaddepally, Hyderabad. Hyderabad. Pan-Aoipv 4558A (Appellant) (Respondent) Assessment Year: 2012-13 Asst. Commissioner Of Panduranga Rao Income-Tax, Circle – 11(1), Vaddepally, Hyderabad. Hyderabad. Pan-Anppp 8702J (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 143(3)Section 147Section 54F

…TTA No. 588 of 2013, dated 06/12/2013 2. Vittal Kirshna Conjeevaram Vs. ITO, 144 ITD 325 (ITAT, Hyd.) 3. CIT Vs. Syed Ali Adil, 352 ITR 418 (AP – HC) 4. CIT Vs. D. Ananda Basappa, 309 ITR 329 5. CIT Vs. Gita Duggal, 357 ITR 153 6. Arun K. Thiagarajan Vs. CIT, 193 DTR 153) 7. CIT Vs. Gumanmal Jain, 394 ITR 666 8. Tilokchand and Sons Vs. ITO, 413 ITR 189 9. K. Jaipal & Others, ITA NO. 1188/Hyd/2015 and others, dated 19/11/2015. :- 14 -: ITA No. 1826 & 59/Hyd/2019 Bhupathi Ra V and another, Hyd. 4.2 Considering the above judgements cited by the ld. AR of the assessee, there was a mistake apparent on record in the o…

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-11(1), HYDERABAD vs. BHUPATHI RAO VADDEPALLY , HYDERABAD

In the result, both the appeals of the revenue are dismissed

ITA 1826/HYD/2019[2011-12]Status: DisposedITAT Hyderabad24 Nov 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2012-13 Asst. Commissioner Of Bhupathi Rao Income-Tax, Circle – 11(1), Vaddepally, Hyderabad. Hyderabad. Pan-Aoipv 4558A (Appellant) (Respondent) Assessment Year: 2012-13 Asst. Commissioner Of Panduranga Rao Income-Tax, Circle – 11(1), Vaddepally, Hyderabad. Hyderabad. Pan-Anppp 8702J (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 143(3)Section 147Section 54F

…TTA No. 588 of 2013, dated 06/12/2013 2. Vittal Kirshna Conjeevaram Vs. ITO, 144 ITD 325 (ITAT, Hyd.) 3. CIT Vs. Syed Ali Adil, 352 ITR 418 (AP – HC) 4. CIT Vs. D. Ananda Basappa, 309 ITR 329 5. CIT Vs. Gita Duggal, 357 ITR 153 6. Arun K. Thiagarajan Vs. CIT, 193 DTR 153) 7. CIT Vs. Gumanmal Jain, 394 ITR 666 8. Tilokchand and Sons Vs. ITO, 413 ITR 189 9. K. Jaipal & Others, ITA NO. 1188/Hyd/2015 and others, dated 19/11/2015. :- 14 -: ITA No. 1826 & 59/Hyd/2019 Bhupathi Ra V and another, Hyd. 4.2 Considering the above judgements cited by the ld. AR of the assessee, there was a mistake apparent on record in the o…

NINA LUTHRA,NOIDA vs. ITO, WARD- 1(2), NOIDA

In the result appeal of the assessee is partly allowed

ITA 3861/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Aug 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Nina Luthra, F No 20, Sector-37, Vs. Ito, Noida, Uttar Pradesh Ward-1(2), Pan: Actpl6023F Noida (Appellant) (Respondent)

For Appellant: Ms. Aditi Gupta, CAFor Respondent: Shri R. K. Gupta, Sr. DR
Section 143(3)Section 50CSection 50C(2)Section 54Section 69

…Court in CIT Vs. Gita Duggal 357 ITR 153, Hon‟ble Madras High Court in Tilokchand and Sons v. ITO (2019) 413 ITR 189 / 308 CTR 364/ 263 Taxman 713/ 177 DTR 165(Mad) (HC), Hon‟ble Karnataka High Court in Arun K. Thiagarajan v. CIT(Appeals) (2020) 427 ITR 190 /193 DTR 153/ 272 Taxman 235 (Karn)(HC) and CIT Vs. Rukmaniamma 331 ITR 211. The ld DR submitted that investment in two units is not permissible and the decision of the Hon'ble Delhi High Court has been distinguished by the ld AO. 12. We have carefully considered the rival contentions. We find that the assessee has purchased two adjacent units of house proper…