Mad) (f) CIT v. Smt. Asha Machaiah: 227 Taxman 155 (Kar.) (g) CIT v. Smt. Daisy Devaiah

369 ITR 81High Court2014#24694 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Judgments citing Mad) (f) CIT v. Smt. Asha Machaiah: 227 Taxman 155 (Kar.) (g) CIT v. Smt. Daisy Devaiah

ACIT, New Delhi vs. M/S. Kct Papers Ltd., New Delhi

In the result, grounds raised by the revenue are dismissed

ITA 3380/DEL/2014[2008-09]Status: DisposedITAT Delhi05 Dec 2025AY 2008-09

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Circle 5 (1) Vs. M/S. Kct Papers Limited, New Delhi. Thapar House, 124, Janpath, New Delhi – 110 001. (Pan : Aacck4937D) (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 10.09.2025 Date Of Order : 05.12.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-Viii, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 21.03.2014For Assessment Year 2008-09. 2. Brief Facts Of The Case Are, The Assessee Company Belongs To The Thapar Group Established By Late Lala Karam Chand Thapar. There Was A Family Settlement Between The Various Constituents Of The Karam Chand Thapar Family As A Result Of Which Revenue-Organization/Restructuring Of The Group Dated 27Th April, 2001. The Re April, 2001. The Re-Organization Of The Group Companies & Trusts Organization Of The Group Companies & Trusts Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala K.C. Thapar. The Family Tree Of Karam Chand T K.C. Thapar. The Family Tree Of Karam Chand Thapar Family Is Explained As Hapar Family Is Explained As Under In The Form Of A Diagrammatic Chart: Under In The Form Of A Diagrammatic Chart:

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR

Section 391

…bay) (d) CIT v. Gautam Manubhai Amin: 218 Taxman 319 (Guj.) (e) CIT vs. ShanthiChandran- 241 ITR 371 (Mad) (f) CIT v. Smt. Asha Machaiah: 227 Taxman 155 (Kar.) (g) CIT vs. Smt. Daisy Devaiah: 227 Taxman 153 (Mag) (Karnataka) (h) CIT vs. Smt. Kaveri Thimmaiah: 369 ITR 81 (Karnataka) (i) Income Tax Officer vs. Nandlal R. Mishra: 155 ITD 306 (Mum) (j) Income-tax Officer vs. Ms. Noella P. Perry: 56 SOT 495 (Mum) (k) ITO vs. Padarti Venkata Rama Chandra Rao: 74 taxmann.com 195(Vizg.) (l) ITO vs. Sudip Roy: 161 ITD 709 (Kolkata - Trib.) (m) Meher R. Surti vs. Income-tax Officer: 61 SOT 5 (Mum) 21 (n) Smt. Pramila R. W…

Shri Madhukumaran, Chennai vs. ITO, Chennai

ITA 2835/CHNY/2016[2010-11]Status: DisposedITAT Chennai12 Oct 2017AY 2010-11

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. Palanichamy, JCIT

Section 48

…(Appeals). 5. Per contra, ld. Authorised Representative strongly supported the orders of the authorities below. Reliance was also placed on the ITA Nos.2165 &2835/16 :- 4 -: judgment of Hon’ble Karnataka High Court in the case of CIT vs. Kaveri Thimmaiah, 369 ITR 81. We have considered the rival contentions and perused the 6. orders of the authorities below. It is not disputed that first piece of land namely 8.53 acres at Survey No.534 B-2, came into assessee’s ownership through a gift on 29.07.2009. Ms. A. Suseela Ammal had acquired the said property on 07.05.1960. The second piece of land had come to the…

V.P.Anandhan, Chennai vs. ITO, Chennai

In the result, the appeal of the assessee is allowed

ITA 39/CHNY/2016[2012-13]Status: DisposedITAT Chennai19 Sept 2016AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.39/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013

For Appellant: Shri. Shri. A.S. Sriraman, AdvocateFor Respondent: Shri. Shiva Srinivas, IRS, JCIT

Section 142(1)Section 143(2)Section 143(3)Section 2Section 48

…आयकर अपील"य अ"धकरण, ’ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.39/Mds/2016 "नधा"रण वष" /Assessment year : 2012-2013 Shri. V.P. Anandhan, The Income Tax Officer, 38, 2nd Cross Street, Vs. International Taxation II(1) Ananda Nagar, Chennai. Thoraipakkam, Chennai 600 097 [PAN BCBPP 4731M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. Shri. A.S. Sriraman, Advocate ""यथ" क" ओर से /…