ITO v. Ajit Vikram Singh

24 ITD 365Income Tax Appellate Tribunal1988#20032 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2019 to 2019.

Judgments citing ITO v. Ajit Vikram Singh

Shri Ratilal Khushaldas Mali, Na

In the result, the appeal of the assessee for A

ITA 2127/AHD/2014[1997-98]Status: DisposedITAT Surat11 Dec 2019AY 1997-98

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…them for few years and almost simultaneously formed layouts and sold sites over a period of some years, surplus arising out of sales of sites was chargeable to tax as business income. The ld. Sr. D.R. also relied in the case of ITO v. Ajit Vikram Singh [1988] 24 ITD 365 (Delhi) and Smt. Anita Singh v. ACIT 2(1) Indore [I.T.A.No. 261/Ind/ 2016, dated 28.08.2018] in support of her contentions. 18. We have heard the rival submissions and perused the relevant material on record. We notice that the assessee along with his brother have received impugned land as gift from their maternal uncle on 09.08.1962 i.e. more tha…

Shri Ratilal Khushaldas Mali, Na

In the result, the appeal of the assessee for A

ITA 2125/AHD/2014[1996-97]Status: DisposedITAT Surat11 Dec 2019AY 1996-97

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…them for few years and almost simultaneously formed layouts and sold sites over a period of some years, surplus arising out of sales of sites was chargeable to tax as business income. The ld. Sr. D.R. also relied in the case of ITO v. Ajit Vikram Singh [1988] 24 ITD 365 (Delhi) and Smt. Anita Singh v. ACIT 2(1) Indore [I.T.A.No. 261/Ind/ 2016, dated 28.08.2018] in support of her contentions. 18. We have heard the rival submissions and perused the relevant material on record. We notice that the assessee along with his brother have received impugned land as gift from their maternal uncle on 09.08.1962 i.e. more tha…

Shri Ratilal Khushaldas Mali, Na

In the result, the appeal of the assessee for A

ITA 2123/AHD/2014[1995-96]Status: DisposedITAT Surat11 Dec 2019AY 1995-96

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…them for few years and almost simultaneously formed layouts and sold sites over a period of some years, surplus arising out of sales of sites was chargeable to tax as business income. The ld. Sr. D.R. also relied in the case of ITO v. Ajit Vikram Singh [1988] 24 ITD 365 (Delhi) and Smt. Anita Singh v. ACIT 2(1) Indore [I.T.A.No. 261/Ind/ 2016, dated 28.08.2018] in support of her contentions. 18. We have heard the rival submissions and perused the relevant material on record. We notice that the assessee along with his brother have received impugned land as gift from their maternal uncle on 09.08.1962 i.e. more tha…

Shri Ratilal Khushaldas Mali, Na

In the result, the appeal of the assessee for A

ITA 1637/AHD/2014[1994-95]Status: DisposedITAT Surat11 Dec 2019AY 1994-95

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…them for few years and almost simultaneously formed layouts and sold sites over a period of some years, surplus arising out of sales of sites was chargeable to tax as business income. The ld. Sr. D.R. also relied in the case of ITO v. Ajit Vikram Singh [1988] 24 ITD 365 (Delhi) and Smt. Anita Singh v. ACIT 2(1) Indore [I.T.A.No. 261/Ind/ 2016, dated 28.08.2018] in support of her contentions. 18. We have heard the rival submissions and perused the relevant material on record. We notice that the assessee along with his brother have received impugned land as gift from their maternal uncle on 09.08.1962 i.e. more tha…

ITO v. Ajit Vikram Singh (24 ITD 365) — Cited in 4 Judgments | BharatTax