Lilavati M. Amin v. Commissioner of Income Tax

201 ITR 293Reported decision#23480 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2018.

Judgments citing Lilavati M. Amin v. Commissioner of Income Tax

ACIT Cir-II Aurangabad, Aurangabad vs. Shri Bajaj Murlidhar Girdharilal, Beed

In the result, all the three appeals by the Revenue are dismissed

ITA 173/PUN/2012[2008-09]Status: DisposedITAT Pune28 Mar 2018AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S.N. PuranikFor Respondent: Shri Achal Sharma
Section 131Section 54B

…s, is not a conclusive test to hold that the land is agricultural land. 4.4 The ld. DR to further buttress his submissions placed reliance on the decision of Hon‟ble Bombay High Court in the case of Lilavati M. Amin Vs. Commissioner of Income Tax reported as 201 ITR 293 to contend that the test would determine whether the land is agricultural or not, depends upon the actual condition of the land. In the aforesaid case the plot had been 7 ITA Nos. 171, 172 & 173/PUN/2012, A.Y. 2008-09 fenced. Under the Town Planning Scheme, roads were developed for the purpose of giving access to the plots. Each plot was of less…

ACIT Cir-II Aurangabad, Aurangabad vs. Shri Bajaj Jugalkishor Girdharilal, Beed

In the result, all the three appeals by the Revenue are dismissed

ITA 172/PUN/2012[2008-09]Status: DisposedITAT Pune28 Mar 2018AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S.N. PuranikFor Respondent: Shri Achal Sharma
Section 131Section 54B

…s, is not a conclusive test to hold that the land is agricultural land. 4.4 The ld. DR to further buttress his submissions placed reliance on the decision of Hon‟ble Bombay High Court in the case of Lilavati M. Amin Vs. Commissioner of Income Tax reported as 201 ITR 293 to contend that the test would determine whether the land is agricultural or not, depends upon the actual condition of the land. In the aforesaid case the plot had been 7 ITA Nos. 171, 172 & 173/PUN/2012, A.Y. 2008-09 fenced. Under the Town Planning Scheme, roads were developed for the purpose of giving access to the plots. Each plot was of less…

ACIT Cir-II Aurangabad, Aurangabad vs. Shri Bajaj Satyanarayan Girdharilal, Beed

In the result, all the three appeals by the Revenue are dismissed

ITA 171/PUN/2012[2008-09]Status: DisposedITAT Pune28 Mar 2018AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S.N. PuranikFor Respondent: Shri Achal Sharma
Section 131Section 54B

…s, is not a conclusive test to hold that the land is agricultural land. 4.4 The ld. DR to further buttress his submissions placed reliance on the decision of Hon‟ble Bombay High Court in the case of Lilavati M. Amin Vs. Commissioner of Income Tax reported as 201 ITR 293 to contend that the test would determine whether the land is agricultural or not, depends upon the actual condition of the land. In the aforesaid case the plot had been 7 ITA Nos. 171, 172 & 173/PUN/2012, A.Y. 2008-09 fenced. Under the Town Planning Scheme, roads were developed for the purpose of giving access to the plots. Each plot was of less…

Lilavati M. Amin v. Commissioner of Income Tax (201 ITR 293) — Cited in 3 Judgments | BharatTax