Hira Lal Ram Dayal v. CIT

122 ITR 461High Court1980#16566 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2023.

Judgments citing Hira Lal Ram Dayal v. CIT

Sh. Parmanand Sisodiya, Indore vs. ITO-1(2), Indore

In the result, the appeal of the assessee is allowed for statistical

ITA 202/IND/2023[2015-16]Status: DisposedITAT Indore30 Oct 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Parmanand Sisodiya, Ito, Flat No.404-405, Ax-18-C, 1(2), Satyamitra Paradise, Indore. Scheme No.71, Gumasta Vs. Nagar, Indore. (Appellant / Assessee) (Respondent/ Revenue) Pan: Alops1416K Assessee By Shri S.S.Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.10.2023 Date Of Pronouncement 30.10.2023

Section 54Section 54B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shri Parmanand Sisodiya, ITO, Flat No.404-405, AX-18-C, 1(2), Satyamitra Paradise, Indore. Scheme No.71, Gumasta Vs. Nagar, Indore. (Appellant / Assessee) (Respondent/ Revenue) PAN: ALOPS1416K Assessee by Shri S.S.Solanki, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.10.2023 Date of Pronouncement 30.10.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 27.05.2023 of…

Income Tax Officer-1, Raigarh vs. M/S Sumit Global Pvt. Ltd, Raigarh

In the result appeal of the revenue is partly allowed

ITA 97/RPR/2018[2013-14]Status: DisposedITAT Raipur09 Aug 2023AY 2013-14

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri V.K.Singh, CIT-DR

Section 143(1)

…n favour of assessee] B. The second contention of the Ld. AR pertaining to registration of the document that mere registration of sale deed is not conclusive. Reliance was placed by the Ld. AR to the following decision: (i) Hira Lal Ram Daya; Vs. CIT (1980) 122 ITR 461 ( P & H) Held : 1. While evidentiary value has to be attached to a registered document, the said document cannot be a final word in the matter. Capital gains accrue only on sale or any other transfer of capital asset. If the assessee, even in the face of the registered deed, is able to prove by cogent evidence and satisfy the Tribunal that no sal…

Dr H Krishna vs. The Deputy Commissioner Income Tax

In the result, we do not find

ITA/541/2014HC Karnataka17 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 142(1)Section 143(2)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.541 OF 2014 BETWEEN: DR. H. KRISHNA S/O HONNEGOWDA AGED ABOUT 52 YEARS KAVERI NURSING HOME NO.1132, 3RD MAIN ROAD 1ST CROSS, ASHOKNAGAR MANDYA-571401. ... APPELLANT (BY SRI. CHYTHANYA K.K. ADV.,) AND: THE DEPUTY COMMISSIONER INCOME TAX CENTRAL CIRCLE, NO.55/1 SHILPASHREE BUILDING 1ST FLORR, OPP.STERLING TALKIES VISHWESWARANGAR, MYSORE-570008. ... RESPONDENT (BY SRI. K.V.…

Sh. Jai Ram, Jagadhari vs. ITO, Yamunanagar

In the result, both the appeal of different assessees are allowed

ITA 366/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

…he amount of undated cheque. Therefore, no capital gain arises in the years under consideration. 13. The ld. counsel for the assessee relied upon following decisions : i) Decision of Hon'ble Punjab & Haryana High Court in the case of Hira Lal Ram Dayal V CIT 122 ITR 461. ii) Order of ITAT Chandigarh Bench in the case of CIT V Mrs. K.Atma Ram 6 CCH 202. iii) Order of ITAT Hyderabad Bench in the case of M/s Mali Florex Ltd. V DCIT in ITA 891/2011 dated 28.09.2012. iv) Order of ITAT Ahmedabad Bench in the case of Hansmukh Chottalal Patel Vs ITO in ITA 150/2012 dated 14.12.2012. Judgement of Hon'ble Patna High Court…

Sh. Amar Singh, Jagadhari vs. ITO, Yamunanagar

In the result, both the appeal of different assessees are allowed

ITA 365/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta