How many judgments cite Late Mir Gulam Ali Khan v. CIT?

37 judgments on BharatTax cite Late Mir Gulam Ali Khan v. CIT (165 ITR 228), spanning 2011 to 2025.

Which sections of the Income Tax Act does Late Mir Gulam Ali Khan v. CIT come up under?

It is most often cited in judgments turning on Section 54, Section 54F, Section 143(3), Section 260A, Section 131, Section 133(6).

Late Mir Gulam Ali Khan v. CIT

165 ITR 228High Court1987#3160 most cited

What is Late Mir Gulam Ali Khan v. CIT authority for?

The term 'assessee' in Section 54 of the Income Tax Act should be interpreted liberally to include legal heirs, ensuring the exemption's object is not frustrated by overly strict interpretations.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2025.

Also referred to as

Late Mir Gulam Ali Khan v. CIT · 165 ITR 228 · Section 54 · capital gains exemption · liberal interpretation · assessee · legal heirs · residential house · purchase of new house

Sections most often in play

Section 54 Section 54F Section 143(3)Section 260A Section 131 Section 133(6)Section 142(1)Section 143(2)

Issues it is cited on

section 54f(1)section 90a unexplained jewellery section 24(b)under-reporting of income section 80c foreign tax credit section 54f royalty income withholding tax long-term capital asset disallowance of interest expenditure

Judgments citing Late Mir Gulam Ali Khan v. CIT

Sampat Lal Lodha, Nathdwara vs. ITO, Ward-2, Rajsamand

In the result, both appeals of the assessee are allowed

ITA 1/JODH/2022[2010-11]Status: DisposedITAT Jodhpur02 Aug 2023AY 2010-11

Section 143(1)Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 1 & 2/Jodh/2022 (ASSESSMENT YEAR- 2010-11 & 2011-12) Sampat Lal Lodha Vs Income Tax Gandhi Road, Officer, Nathdwara Ward-02, Rajsamand (Appellant) (Respondent) PAN NO. AATPL 6272 A Assessee By Sh. Mukul Moondra, C.A. Revenue By Sh. S. M. Joshi, JCIT-DR Date of hearing 04/07/2023 Date of 02/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM These are two appeals filed by the assessee and is directed against the order of the National Face…

Bhagwan Swroop Pathak, Haryana vs. ITO Ward-1(3), Haryana

The appeal of the assessee is allowed

ITA 2754/DEL/2019[2010-11]Status: DisposedITAT Delhi05 Mar 2020AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishibhagwan Swroop Pathak Vs Ito H. No. 651, 1St Floor, Section 10A, Ward-1(3) Gurgaon, Haryana Gurgaon , Haryana Pan: Aappp6478A Pin: 122006 (Appellant) (Respondent)

Section 10ASection 139(1)Section 139(4)Section 147Section 54

…ember cannot be debarred from granting claim u/s 54 of the Act. The Ld. AR relied upon the decision of the Hon’ble Delhi High Court in case of Jagpal Singh Vs. ITO (186 Taxman 26), the Hon’ble Andhra Pradesh High Court in case of Meer Gulam Ali Khan Vs. CIT 1(165 ITR 228), the Hon’ble Punjab & Haryana High Court in case of CIT(A) Vs. Gurnam Singh 327, ITR 278). The Ld. AR also relied upon the decisions of the Hon’ble Delhi High Court in case of CIT Vs. R. L. Sood (254 ITR 727 & the Hon’ble Karnataka High Court in case of CIT Vs. Sambandam Uday Kumar 345 ITR389. The Ld. AR also relied upon the decision of the Hon’…

Shri Rutul M. Dave, Vadodara vs. The Dy. CIT, Int. Taxn., Vadodara

In the result, appeal of the assessee is allowed

ITA 2722/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Respondent: Shri Rajesh Meena, Sr.D.R

…n which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied on hyper technical ground. Andhra Pradesh High Court in the case of Late Mir Gulam Ali Khan vs. CIT (1986) 56 CTR (AP) 144 : (1987) 165 ITR 228 (AP) has held that the object of granting exemption under s. 54 of the Act is that an assessee who sells a residential house for purchasing another house must be given exemption so far as capital gains are concerned. The word "assessee" must be given wide and liberal interpretation so as to include his legal heirs also. There is no warrant for gi…

Shri Kailash Bhagwan Choudhary, Indore vs. The ITO 2(3), Indore

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

ITA 68/IND/2017[2011-12]Status: DisposedITAT Indore30 May 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12

Section 54BSection 54F

…the beneficial provision which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied on hyper technical ground. Andhra Pradesh High Court in the. case of Late Mir Gulam Ali Khan Vs. CIT, (1987) 165 ITR 228 (AP) has held that the object of granting exemption under Section 54 of the Act is that an assessee who sells a residential house -for purchasing another house must be given exemption so far as capital gains are concerned. The word "assessee"- must be given wide and liberal interpretation so as to include his legal heirs also. There is no warrant…

Sri Dheeraj Govindappa, Bangalore vs. The Income Tax Officer Ward-4(2)(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2015-16 is partly allowed

ITA 2724/BANG/2018[2015-16]Status: DisposedITAT Bangalore02 Jan 2019AY 2015-16

Bench: Shri Jason P Boazi.T. A. No.2724/Bang/2018 (Assessment Year : 2015-16) Shri Dheeraj Govindappa, Vs. The Income-Tax Officer, 1183, 3Rd Cross, 3Rd Stage, Ward – 4[2][2], Hal Layout, Bangalore. Bangalore – 560 075. Pan : Bpqpg 3893 F Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. Satya Sai Rath, Jcit Date Of Hearing : 30.10.2018 Date Of Pronouncement : 02.01.2019

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Satya Sai Rath, JCIT

Section 143(1)Section 143(3)Section 234ASection 54F

…the beneficial provision which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied on hyper technical ground. Andhra Pradesh High Court in the case of Late Mir Gulam Ali Khan Vs. CIT, (1987) 165 ITR 228 (AP) has held that the object of granting exemption under Section 54 of the Act is that an assessee who sells a residential house for purchasing another house must be given exemption so far as capital gains are concerned. The word "assessee" must be given wide and liberal interpretation so as to include his legal heirs also. There is no warrant f…

Smt. Kancharlapalli Hemalatha, Vijayawada vs. The ITO, Vijayawada

In the result, the appeal of the assessee is allowed

ITA 322/VIZ/2016[2010-2011]Status: DisposedITAT Visakhapatnam06 Nov 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.322/Viz/2016 (धििाारण िर्ा/Assessment Year:2010-2011) Smt.Kancharlapalli Hemalatha Vs. Income Tax Officer Flat No.102, Sri Kesava Heights Ward-2(3) D.No.59A-21/3-5/2 Vijayawada Vizayanagar Colony Vijayawada [Pan :Bcmpk6735M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri D.L.Narasimha Rao, ARFor Respondent: Shri Suman Malik, DR

Section 139(1)Section 139(4)Section 54F

…ch should be interpreted liberally in favour of the exemption/deductionto the taxpayer and deduction should not be denied on hyper technical ground. The Honourable HC also relied onthe Andhra Pradesh High Court ruling in Late Mir Gulam Ali Khan Vs.CIT1 (1987) 165 ITR 228 (AP) where in it was held that: Object ofgranting exemption under Section 54 of the Act is that the taxpayer who sells a resident/al house for purchasing anoth1r house must be given exemption so far as capital gains are concerned. The word "assessee" must be given wide and liberal interpretation so as to include his legal heirs also. There is no…

Shri Pati Ram, Delhi vs. ITO, New Delhi

ITA 5529/DEL/2013[2007-08]Status: DisposedITAT Delhi07 Sept 2018AY 2007-08

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2007-08

Section 147Section 148Section 234ASection 234BSection 271(1)Section 54Section 54BSection 54F

…he beneficial provision which should be interpreted liberally in favour of the exemption/deduction to the tax payer and the deductions should not be denied on Hyper technical grounds in view of the decision in Late Mir Gulam Ali Khan Vs CIT reported as (1987) 165 ITR 228(AP). The object of granting exemption u/s 54 of the Act is that an assessee who sells a residential house for purchasing another house must be given exemption so far as capital gains are concerned and that the word "assessee" Must be given wide and liberal interpretation so as to include his legal heirs only. 7. That the Learned CIT(A) has erred…

Allan Emanuel Fernandes, Pune vs. Income-Tax Officer

In the result, appeal of the assessee is allowed

ITA 2493/PUN/2016[2010-11]Status: DisposedITAT Pune31 Aug 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2493/Pun/2016 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri R.M.Rajapurkar

Section 54F

…the beneficial provision which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied on hyper technical ground. Andhra Pradesh High Court in the case of Late Mir Gulam Ali Khan Vs. CIT, (1987) 165 ITR 228 (AP) has held that the object of granting exemption under Section 54 of the Act is that an assessee who sells a residential house for purchasing another house must be given exemption so far as capital gains are concerned. The word "assessee" must be given wide and liberal interpretation so as to include his legal heirs also. There is no warrant f…

Shri Chitrang M Dave, Vadodara vs. DCIT, International Taxation, Vadodara

In the result, the appeal of the assessee is allowed

ITA 2627/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2013-14

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Ms. Urvashi Shodhan, ARFor Respondent: Shri Lalit P.Jain, Sr.DR

Section 54Section 54F

Smt. Uma Nandwani, Meerut vs. ITO, Meerut

In the result, the appeal of the assessee is allowed

ITA 1413/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Jun 2018AY 2012-13

Bench: Shri G.D. Agrawal & Shri Amit Shukla

For Appellant: S/Shri Rohit Tiwari & Shobhit TiwariFor Respondent: Shri Amit Jain, Sr.D.R

Section 143(3)Section 147Section 54Section 54F

…the beneficial provision which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied on hyper technical ground. Andhra Pradesh High Court in the case of Late Mir Gulam Ali Khan Vs. CIT, (1987) 165 ITR 228 (AP) has held that the object of granting exemption under Section 54 of the Act is that an assessee who sells a residential house for purchasing another house must be given exemption so far as capital gains are concerned. The word "assessee" must be given wide and liberal interpretation so as to include his legal heirs also. There is no warrant f…

Smt Chatru Bai, Jaipur vs. ITO, Kota

ITA 478/JPR/2017[2008-09]Status: DisposedITAT Jaipur19 Feb 2018AY 2008-09

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Smt. Poonam Rai, DCIT- DR

Section 144Section 147Section 234ASection 54B

…d other expenses are for betterment of land and therefore, it will be considered a part of investment in the land and same is required to be accepted.” It is also pertinent to mention that Honble Raj. High Court in the case of Late Mir Gulam Ali Khan vs CIT,165 ITR 228 held that the word “assessee” must be given a wide and liberal interpretation so as to include 10 Smt. Chatru Bai Vs. ITO, Ward-2 (3),Kota . his legal heirs also. It is noted that the decision of the Honble Raj. High Court in the case of Shri Mahadev Balai vs ITO (supra) is also applicable in the present case. The assessee being a widow lad…

Virender Kumar Sharma, Noida vs. ITO, Ward-67(1), New Delhi

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

ITA 5150/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Jan 2018AY 2013-14

Bench: Shri R. K. Pandaassessment Year : 2013-14 Virender Kumar Sharma, Ito, Ward- 67(1), 1240, Sector-37, Arun Vihar, New Delhi. Vs. Noida, Uttar Pradesh.

For Appellant: Shri Sunil Agrawal, CAFor Respondent: Shri Arun Kumar Yadav, Sr.DR

Section 54

…the beneficial provision which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied on hyper technical ground. Andhra Pradesh High Court in the case of Late Mir Gulam Ali Khan Vs. CIT, (1987) 165 ITR 228 (AP) has held that the object of granting exemption under Section 54 of the Act is that an assessee who sells a residential house for purchasing another house must be given exemption so far as capital gains are concerned. The word "assessee" must be given wide and liberal interpretation so as to include his legal heirs also. There is no warrant f…

Mrs.Kavita Tiwari, Bangalore vs. Income Tax Officer, Bangalore

In the result, the assessee’s appeal for asst

ITA 1916/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazmrs. Kavita Tiwari, D-202, Adarsh Residency, 8Th Block, Jayanagar, Sangam Circle, Bengaluru. . Appellant Vs. The Income-Tax Officer, Ward-4(4), Bengaluru. . Respondent Pan – Acvpt1583G. Appellant By : Shri R.E Balasubramaniam, C.A Respondent By : Shri M.K Biju, Jcit Date Of Hearing : 16-08-2017 Date Of Pronouncement : -10-2017 O R D E R

For Appellant: Shri R.E Balasubramaniam, C.AFor Respondent: Shri M.K Biju, JCIT

Section 143(1)Section 143(3)Section 54

…Act is the beneficial provision which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied on hyper technical ground. Andhra Pradesh High Court in the case of Mir Gulam A li Khan v. CIT [1987] 165 ITR 228 1[1986128 Taxman 572 has held that the object of granting exemption under Section 54 of the Act is that an assessee who sells a residential house for purchasing another house must be given exemption so far as capital gains are concerned. The word "assessee" must be given wide ITA No.1916/B/16 13 and liberal interpretation so as to include his…

Shri Sukhram Mukati, Indore vs. The ITO WD-3(3), Indore

In the result, the appeal of Shri Sukhram Mukati and

ITA 409/IND/2014[2008-09]Status: DisposedITAT Indore22 Aug 2017AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.409&410/Ind/2014 "नधा"रण वष"/Assessment Year : 2008-09

Section 143Section 54BSection 68Section 69Section 69A

…Shri Sukhram Mukati & Shri Vishnu Mukati v. ITO 3(3) Indore/ I.T.A. No. 409&410/Ind/2014/A.Y.08-09 Page 1 of 26 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी सी.एम.गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.409&410/Ind/2014 "नधा"रण वष"/Assessment Year : 2008-09 1.Shri Sukhram Mukati V. 1. Income Tax Officer 83/3, Khatipura, Sukhila, 3(3) Indore Indore PAN: CGVPS1260D 2. Shri Vishnu Mukati 83/3, Khatipura, Sukhila, 2. Income Tax Officer 3(3) Indore Indore…

Jitendra B. Faria, Mumbai vs. ITO 18(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6792/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 Apr 2017AY 2010-11

Bench: Shri R.C.Sharma, Am Shri Jitendra V Faria Vs. Ito 18(2)(1), Mumbai- Room No.09, ‘C’Block, 3Rd 400012 Floor, Hari Niwas, L J Road, Shivaji Park, Dadar (W), Mumbai – 400 028 Pan/Gir No. Aaapf1956E Appellant) Respondent) ..

Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM Shri Jitendra V Faria Vs. ITO 18(2)(1), Mumbai- Room No.09, ‘C’Block, 3rd 400012 Floor, Hari Niwas, L J Road, Shivaji Park, Dadar (W), Mumbai – 400 028 PAN/GIR No. AAAPF1956E Appellant) Respondent) .. Assessee by Shri Sanjay R. Parikh Revenue by Ms. Beena Santosh Date of Hearing 27/04/2017 Date of Pronouncement 27/04/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 33, Mumbai dated 08/08/2016 for the A.Y. 2010-11, in the matter of order passed u/s.143(3) of the I…

Vivek Jain, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is allowed

ITA 139/JPR/2016[2012-13]Status: DisposedITAT Jaipur24 Mar 2017AY 2012-13

Bench: Us. The Assessee Has Also Purchased A Residential Property On 23.05.2011 For A Purchase Consideration Of Rs. 30,00,000/- In The Name Of His Wife, Smt. Nikita Jain & Claimed Deduction U/S 54F Of The Act & Which Is In Dispute Before Us.

For Appellant: Ms. Shivangi Samadhani (CA)For Respondent: Shri Rajendra Jha (Addl. CIT)

Section 54F

…Shri Vivek Jain, Jaipur, vs. DCIT, Jaipur was purchased in the name of the assessee’s wife, deduction under section 54 was allowed. Further, reliance was placed on the decision of Hon’ble Andhra Pradesh High Court in the case of Late Gulam Ali Khan vs. CIT (165 ITR 228) wherein in the context of section 54 of the Act, it was held that the word ‘assessee’ must be given a wide and liberal interpretation so as to include his legal heirs also. Further, reliance was placed on the decision of Hon’ble Karnataka High Court in the case of DIT vs. Mrs. Jennifer Bhide (349 ITR 80) wherein it was held that where the entire…

CIT vs. Ravinder Kumar Arora

ITA - 1106 / 2011HC Delhi17 Sept 2011

Section 54F

…beneficial provision which should be interpreted liberally in favour of the exemption/deduction to the taxpayer and deduction should not be denied on hyper technical ground. Andhra Pradesh High Court in the case of Late Mir Gulam Ali Khan Vs. CIT, (1987) 165 ITR 228 (AP) has held that the object of granting exemption under Section 54 of the Act is that an assessee who sells a residential house for purchasing another house must be given exemption so far as capital gains are concerned. The word “assessee” must be given wide and liberal interpretation so as to include his legal heirs also. There is no w…