Kamal Kant Kamboj v. ITO

397 ITR 240High Court2017#14642 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also reported as

84 Taxmann.com 541

Sections most often in play

Section 54B Section 54F Section 115BBE Section 143 Section 143(3)Section 147 Section 148 Section 69

Issues it is cited on

section 54b section 54

Judgments citing Kamal Kant Kamboj v. ITO

ASHOK KUMAR,GURGAON vs. ITO WARD1(5), GURGAON

In the result, impugned order is upheld and appeal of the assessee is dismissed

ITA 1639/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Jun 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.1639/िद"ी/2019(िन.व. 2015-16) Ashok Kumar, H.No. M-231, South City-1, Gurgaon, Haryana 122001 ...... अपीलाथ"/Appellant Pan: Alypk-0003-G बनाम Vs. Income Tax Officer, Ward 1(5), ..... "ितवादी/Respondent Gurgaon, Haryana Assessee By : None Department By: Shri Ashish Tripathi, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 12/03/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 11/06/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-1, Gurgaon (Hereinafter Referred To As 'The Cit(A)') Dated 18.12.2018, For Assessment Year 2015-16. 2. A Perusal Of Appeal File Shows That The Appeal Was Filed In The Year 2019 & Thereafter, The Appeal Was Listed For Hearing On Fifteen Dates. On Most Of The Dates Fixed For Hearing None Appeared To Represent The Assessee & On Some Dates Wherever Representative Of The Assessee Appeared, Adjournment Was Sought. It Seems

For Appellant: NoneFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 143(3)Section 54FSection 69

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.1639/िद"ी/2019(िन.व. 2015-16) Ashok Kumar, H.No. M-231, South City-1, Gurgaon, Haryana 122001 ...... अपीलाथ"/Appellant PAN: ALYPK-0003-G बनाम Vs. Income Tax Officer, Ward 1(5), ..... "ितवादी/Respondent Gurgaon, Haryana Assessee by : None Department by: Shri Ashish Tripathi, Sr. DR सुनवाई क" ितिथ/ Date of hearing : 12/03/2025 घोषणा क" ितिथ/ Date of pronouncement :…

PHOOL SINGH,HARYANA vs. ITO WARD-3(2), GURGAON

In the result, appeal of the assessee is allowed

ITA 1986/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Dec 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarphool Singh Vs. Ito Plot No.2394 (Basement), Ward – 3(2) Sector – 46, Gurgaon Gurgaon, Haryana – 122 002 Pan : Eurps 4895 E (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Respondent By Shri Rajesh Dhanesta, Sr. D.R. Date Of Hearing 08.10.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 143Section 143(2)Section 147Section 148Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Phool Singh Vs. ITO Plot No.2394 (Basement), Ward – 3(2) Sector – 46, Gurgaon Gurgaon, Haryana – 122 002 PAN : EURPS 4895 E (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. and Shri Somil Agarwal, Adv. Respondent by Shri Rajesh Dhanesta, Sr. D.R. Date of Hearing 08.10.2024 Date of Pronouncement 18.12.2024 O R D E R PER VIMAL KUMAR, JM: 1. The appeal filed by assessee is against the order dated 31.01.2019 of Learned Commissioner of Income Tax (Appeals)-1,…

KULWANT SINGH,MOHALI vs. ITO, W-6(5), MOHALI

In the result, the appeal of the assessee is partly allowed

ITA 395/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Apr 2024AY 2015-16

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Anil Sharma, JCIT, Sr. DR

Section 2(14)Section 54B

…5] 60 taxman.com461, dated 06.07.2015, wherein the Court held that an assessee can purchase an asset or a part thereof in the name of his wife but he would not be entitled then to the benefit of Section 54B. Similarly in case of Kamal Nath Kamboj vs ITO [2017]397 ITR 240(P& H), the jurisdictional High Court laid down that section 54B nowhere suggests that the legislature intended to advance the benefit of the section to an assessee who purchases land even in the name of third person. The case related to claims of exemption based on purchase of agricultural land purchased in the name of his wife. The court specifi…

RAM KUMAR SINDHU,ROHTAK vs. ITO WARD - 5, ROHTAK

In the result, the appeal of the assessee is dismissed

ITA 364/DEL/2020[2011-12]Status: DisposedITAT Delhi28 Apr 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Ram Kumar Sindhu, Vs Ito, House No.1842/10, Ward-5, Tilak Nagar, Rohtak, Haryana. Rohtak. Pan-Ducps3198Q Appellant Respondent Appellant By None Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 23.03.2022 Date Of Pronouncement 28.04.2022

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2011-12] Ram Kumar Sindhu, vs ITO, House No.1842/10, Ward-5, Tilak Nagar, Rohtak, Haryana. Rohtak. PAN-DUCPS3198Q APPELLANT RESPONDENT Appellant by None Respondent by Shri Om Parkash, Sr.DR Date of Hearing 23.03.2022 Date of Pronouncement 28.04.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A), Rohtak dated 23.09.2019. The assessee has raised following grounds of…

BRAHAM PRAKASH,GURGAON vs. ITO WARD - 1(3), GURGAON

In the result, appeal of the assessee is dismissed

ITA 6188/DEL/2019[2011-12]Status: DisposedITAT Delhi18 Feb 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year: 2011-12

Section 147Section 148Section 234BSection 54BSection 54F

…be purchased in the name of the taxpayer himself and not in the name of any third party including the taxpayer's wife, son, father etc. Hon'ble Punjab & Haryana High Court in its decision in the case -of Kamal Kant Kamboj Vs. ITO (2017), 88 Taxmann.com 541: 397 ITR 240 7 Braham Prakash Vs. ITO also eld that section 54B of the Act nowhere suggests the legislature intended to advance the benefit of the said section to an assessee who purchases agricultural land even in the name of a third person. The term assessee is qualified by the expression " purchased any other land for being used for agriculture purposes"…

JAGJIT SINGH,PANIPAT vs. PR.CIT, KARNAL

In the result, appeal of Assessee allowed

ITA 2777/DEL/2018[2008-09]Status: DisposedITAT Delhi10 Oct 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri S.S. Rana, CIT-D.R

Section 147Section 148Section 263Section 269SSection 271DSection 54B

…essing officer has also not examined the issue of applicability of provisions of section 271D of the Income Tax Act. The Ld. D.R. relied upon the following decisions : 22 ITA.No.2777/Del./2018 Shri Jagjit Singh, Panipat. (i) Kamal Kant Kamboj vs. ITO [2017] 397 ITR 240 (P&H) (ii) Jai Narain vs. ITO 306 ITR 335 (P&H) (iii) CIT vs., Dinesh Verma [2015] 233 Taxman 409 (P&H) 5.1. The Ld. D.R. in his written submissions also relied upon Judgment of Hon’ble Supreme Court in the case of Deniel Merchants Pvt., Ltd., vs., ITO, Dated 29th November, 2017 (Appeal No.2396/2017); Malabar Industrial Co. Ltd., vs. CIT [2000]…

SMT. SHEELA SINGH,ROHTAK vs. ITO, ROHTAK

In the result, the appeal of the assessee stands dismissed

ITA 1394/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Oct 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Sheela Singh, Vs Income Tax Officer, House No. 95, Ward 4, Sheela Bhawan, Aayakar Bhawan, Subhash Nagar, Rohtak. Rohtak-124001 (Pan: Aiqps8832A) (Appellant) (Respondent) Appellant By : Shri U.S. Agarwal, Advocate Respondent By : Shri Ravi Kant Gupta, Sr. Dr Date Of Hearing: 18.07.2018 Date Of Pronouncement :

For Appellant: Shri U.S. Agarwal, AdvocateFor Respondent: Shri Ravi Kant Gupta, Sr. DR

Section 148Section 54BSection 54F

…ich Section 54F sought to achieve. It was prayed that the exemption be allowed to the assessee. 4.0 In response, the Ld. Sr. DR placed reliance on the judgment of the Hon’ble Punjab & Haryana High Court in the case of Kamal Kant Kamboj vs. ITO reported in 397 ITR 240 (P&H) and submitted that in this case the Hon’ble Punjab & Haryana High Court had held that the assessee’s claim for exemption u/s 54B of the Act was not allowable where the agricultural land was purchased by the assessee in the joint names of self and his son. 4 Assessment year 2010-11 It was submitted that the Hon’ble Punjab & Haryana High C…