Kaur Singh v. CIT

198 ITR 465High Court1992#19688 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

section 24a self occupied property section 23(1)(a)section 23(1)annual letting value house property income section 22 section 23 section 26 salary section 153 section 153a

Judgments citing Kaur Singh v. CIT

Shivani Madan, New Delhi vs. ACIT Central Circle-05, New Delhi

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

ITA 657/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Aug 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumar

For Appellant: Shri Sahil Sharma, AdvFor Respondent: Shri Amitabh Kumar Sinha, CIT(DR)

Section 132Section 153ASection 22Section 23(1)(a)Section 24a

…the appellant was 50% owner of the property. Reliance is placed on the following case laws: R.B. Jodha Mai Kuthiala v. CIT [1971 ] 82. ITR 570 (SC)  Kaur Singh v. CIT [1982] 11 Taxman 207/[1983] 144 ITR 756 (Punj.  & Har.) Biraj Mohan Biswal v. CIT [1992] 198 ITR 465 (Ori.)  Keshardeo Chamria, in re [1937] 5 ITR 246 (Cal.) 4.1.6 Since the property was vacant during the year, ALV of the property was liable to be taxed in view of provisions of section 23(1 )(a) of Income. Tax Act. 4.1.7 The property was purchased by the appellant and her husband for Rs. 3,68,00,000/- and the Assessing Officer was justified in…

Shivani Madan, New Delhi vs. ACIT Central Circle-05, New Delhi

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

ITA 498/DEL/2021[2017-18]Status: DisposedITAT Delhi18 Aug 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumar

For Appellant: Shri Sahil Sharma, AdvFor Respondent: Shri Amitabh Kumar Sinha, CIT(DR)

Section 132Section 153ASection 22Section 23(1)(a)Section 24a

Shivani Madan, New Delhi vs. ACIT Central Circle-05, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1642/DEL/2020[2015-16]Status: DisposedITAT Delhi05 Jan 2023AY 2015-16

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Sahil Sharma, AdvocateFor Respondent: Shri H.K. Choudhary,CIT-DR

Section 132Section 153ASection 22Section 23Section 23(1)(a)Section 24aSection 250

…the appellant was 50% owner of the property. Reliance is placed on the following case laws:  R.B. Jodha Mai Kuthiala v. CIT [1971 ] 82. ITR 570 (SC)  Kaur Singh v. CIT [1982] 11 Taxman 207/[1983] 144 ITR 756 (Punj. & Har.)  Biraj Mohan Biswal v. CIT [1992] 198 ITR 465 (Ori.)  Keshardeo Chamria, in re [1937] 5 ITR 246 (Cal.) 4.1.6 Since the property was vacant during the year, ALV of the property was liable to be taxed in view of provisions of section 23(1 )(a) of Income. Tax Act. 4.1.7 The property was purchased by the appellant and her husband for Rs. 3,68,00,000/- and the Assessing Officer was justified in…

Sh. Ankit Mittal, Gurgaon vs. ITO, Gurgaon

In the result, the appeal filed by the assessee is allowed

ITA 1511/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Aug 2016AY 2012-13

Bench: Sh. N. K. Saini

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. V. R. Sonbhadra, Sr. DR

Section 24Section 24(1)(vi)

…the property. He, therefore, sustained the disallowance made by the AO. The reliance was placed on the following case laws: " R.B. Jodha Mal Kuthiala Vs CIT (1971) 82 ITR 520 (SC) " Kaur Singh Vs CIT (1983) 144 ITR 756 (P&H) " Biraj Mohan Biswal Vs CIT (1992) 198 ITR 465 (Ori.) " Keshar Deo Chamaria Vs CIT (1937) 5 ITR 246 (Cal.) 9. Now the assessee is in appeal. The ld. Counsel for the assessee reiterated the submissions made before the authorities below and further submitted that during the year under consideration there was a loss of Rs.3,15,679/- while computing the income from house property but the AO restr…