JCIT v. D. Seshagiri Rao

89 Taxmann.com 3Income Tax Appellate Tribunal2018#25965 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Judgments citing JCIT v. D. Seshagiri Rao

SANJEEVA PRASAD PONNAPULA,NEW DELHI vs. DCIT, CENTRAL CIRCLE -3(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 392/HYD/2022[2015-16]Status: DisposedITAT Hyderabad12 Jun 2023AY 2015-16

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 132Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 153ASection 50C

…e income arising from transfer of all the above-mentioned properties by the assessee, who is a mere GPA holder, cannot be taxed in the hands of the assessee. For the above proposition, he relied on the following decisions: i) JCIT vs. D. Seshagiri Rao (2018) 89 Taxmann.com 3 (Hyd. Trib) ii) Suraj Lamps & Industries (P) Ltd vs. State of HNaryana (2012) 340 ITR 1 (S.C) 10. The learned Counsel for the assessee drew the attention of the Bench to the order of the CIT (A) in assessee’s own case for the same A.Y in the first round of litigation vide order passed u/s 143(3) r.w.s. 147 of the Act dated 29.11.2018 wherei…

SANJEEVA PRASAD PONNAPULA,NEW DELHI vs. DCIT, CENTRAL CIRCLE -3(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 391/HYD/2022[2013-14]Status: DisposedITAT Hyderabad12 Jun 2023AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 132Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 153ASection 50C

…e income arising from transfer of all the above-mentioned properties by the assessee, who is a mere GPA holder, cannot be taxed in the hands of the assessee. For the above proposition, he relied on the following decisions: i) JCIT vs. D. Seshagiri Rao (2018) 89 Taxmann.com 3 (Hyd. Trib) ii) Suraj Lamps & Industries (P) Ltd vs. State of HNaryana (2012) 340 ITR 1 (S.C) 10. The learned Counsel for the assessee drew the attention of the Bench to the order of the CIT (A) in assessee’s own case for the same A.Y in the first round of litigation vide order passed u/s 143(3) r.w.s. 147 of the Act dated 29.11.2018 wherei…

SANJEEVA PRASAD PONNAPULA,NEW DELHI vs. DCIT, CENTRAL CIRCLE -3(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 390/HYD/2022[2011-12]Status: DisposedITAT Hyderabad12 Jun 2023AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 132Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 153ASection 50C

…e income arising from transfer of all the above-mentioned properties by the assessee, who is a mere GPA holder, cannot be taxed in the hands of the assessee. For the above proposition, he relied on the following decisions: i) JCIT vs. D. Seshagiri Rao (2018) 89 Taxmann.com 3 (Hyd. Trib) ii) Suraj Lamps & Industries (P) Ltd vs. State of HNaryana (2012) 340 ITR 1 (S.C) 10. The learned Counsel for the assessee drew the attention of the Bench to the order of the CIT (A) in assessee’s own case for the same A.Y in the first round of litigation vide order passed u/s 143(3) r.w.s. 147 of the Act dated 29.11.2018 wherei…

JCIT v. D. Seshagiri Rao (89 Taxmann.com 3) — Cited in 3 Judgments | BharatTax