Motors Ltd in 240 ITE 424, CIT Vs. R.Jawahr, 217 ITR 59, CIT v. R.Damodaran

214 ITR 610High Court1995#17215 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2019.

Judgments citing Motors Ltd in 240 ITE 424, CIT Vs. R.Jawahr, 217 ITR 59, CIT v. R.Damodaran

Syed Rahman Shariff, Visakhapatnam vs. The DCIT, Central Circle-1, Visakhapatnam

In the result, appeals of the assessees are allowed

ITA 581/VIZ/2013[2007-08]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.577/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Smt. Sofia Sadique Vs. Dy.Commissioner Of Legal Heir Of Late Syed Income Tax Mohammed Shariff Central Circle-1 C/O I.Kamasastry Visakhapatnam Sri Sai Lalitha Ramam 9-16-29/1, Cbm Compound’ Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.578/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Yakub Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound Visakhapatnam Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.579/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Ibrahim Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound’ Visakhapatnam Near Rama Talkies Visakhapatnam

Section 131Section 133ASection 143(3)Section 148Section 153A

…han High Court in the case of Krishna Kumar Rawat & Ors Vs. Union 8 I.T.A. No.577-579 /Viz/2013 and 581/Viz/2013 ,A.Y. 2007-08 Syed. Mohammed Shariff, Syed Yokub Shariff, Syed Ibrahim Shariff and Syed Rehman Shariff, Visakhapatnam of India and others (1995) 214 ITR 610 (Raj). The AO held that the case laws relied upon by the assessee are distinguishable and not on similar facts, accordingly rejected the contentions of the assessee and adopted the fair market value as per the rates of SRO, Visakhapatnam @Rs.65/- per sq.yd. as on 01.04.1981 and recomputed the capital gains at Rs.1,23,51,922/-, out of which the sh…

Syed Ibrahim Shariff, Visakhapatnam vs. The DCIT, Central Circle-1, Visakhapatnam

In the result, appeals of the assessees are allowed

ITA 579/VIZ/2013[2007-08]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.577/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Smt. Sofia Sadique Vs. Dy.Commissioner Of Legal Heir Of Late Syed Income Tax Mohammed Shariff Central Circle-1 C/O I.Kamasastry Visakhapatnam Sri Sai Lalitha Ramam 9-16-29/1, Cbm Compound’ Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.578/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Yakub Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound Visakhapatnam Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.579/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Ibrahim Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound’ Visakhapatnam Near Rama Talkies Visakhapatnam

Section 131Section 133ASection 143(3)Section 148Section 153A

…han High Court in the case of Krishna Kumar Rawat & Ors Vs. Union 8 I.T.A. No.577-579 /Viz/2013 and 581/Viz/2013 ,A.Y. 2007-08 Syed. Mohammed Shariff, Syed Yokub Shariff, Syed Ibrahim Shariff and Syed Rehman Shariff, Visakhapatnam of India and others (1995) 214 ITR 610 (Raj). The AO held that the case laws relied upon by the assessee are distinguishable and not on similar facts, accordingly rejected the contentions of the assessee and adopted the fair market value as per the rates of SRO, Visakhapatnam @Rs.65/- per sq.yd. as on 01.04.1981 and recomputed the capital gains at Rs.1,23,51,922/-, out of which the sh…

Syed Yakub Shariff, Visakhapatnam vs. The DCIT, Central Circle-1, Visakhapatnam

In the result, appeals of the assessees are allowed

ITA 578/VIZ/2013[2007-08]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.577/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Smt. Sofia Sadique Vs. Dy.Commissioner Of Legal Heir Of Late Syed Income Tax Mohammed Shariff Central Circle-1 C/O I.Kamasastry Visakhapatnam Sri Sai Lalitha Ramam 9-16-29/1, Cbm Compound’ Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.578/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Yakub Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound Visakhapatnam Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.579/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Ibrahim Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound’ Visakhapatnam Near Rama Talkies Visakhapatnam

Section 131Section 133ASection 143(3)Section 148Section 153A

…han High Court in the case of Krishna Kumar Rawat & Ors Vs. Union 8 I.T.A. No.577-579 /Viz/2013 and 581/Viz/2013 ,A.Y. 2007-08 Syed. Mohammed Shariff, Syed Yokub Shariff, Syed Ibrahim Shariff and Syed Rehman Shariff, Visakhapatnam of India and others (1995) 214 ITR 610 (Raj). The AO held that the case laws relied upon by the assessee are distinguishable and not on similar facts, accordingly rejected the contentions of the assessee and adopted the fair market value as per the rates of SRO, Visakhapatnam @Rs.65/- per sq.yd. as on 01.04.1981 and recomputed the capital gains at Rs.1,23,51,922/-, out of which the sh…

Syed Mohammed Shariff, Visakhapatnam vs. The DCIT, Central Circle-1, Visakhapatnam

In the result, appeals of the assessees are allowed

ITA 577/VIZ/2013[2007-08]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.577/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Smt. Sofia Sadique Vs. Dy.Commissioner Of Legal Heir Of Late Syed Income Tax Mohammed Shariff Central Circle-1 C/O I.Kamasastry Visakhapatnam Sri Sai Lalitha Ramam 9-16-29/1, Cbm Compound’ Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.578/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Yakub Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound Visakhapatnam Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.579/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Ibrahim Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound’ Visakhapatnam Near Rama Talkies Visakhapatnam

Section 131Section 133ASection 143(3)Section 148Section 153A

…han High Court in the case of Krishna Kumar Rawat & Ors Vs. Union 8 I.T.A. No.577-579 /Viz/2013 and 581/Viz/2013 ,A.Y. 2007-08 Syed. Mohammed Shariff, Syed Yokub Shariff, Syed Ibrahim Shariff and Syed Rehman Shariff, Visakhapatnam of India and others (1995) 214 ITR 610 (Raj). The AO held that the case laws relied upon by the assessee are distinguishable and not on similar facts, accordingly rejected the contentions of the assessee and adopted the fair market value as per the rates of SRO, Visakhapatnam @Rs.65/- per sq.yd. as on 01.04.1981 and recomputed the capital gains at Rs.1,23,51,922/-, out of which the sh…

Mohan Alagappan, Chennai vs. ITO Non Corporate Ward 10 (4), Chennai

The appeal of the assessee is partly allowed

ITA 1602/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Dec 2018AY 2009-10

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.B.Sagadevan,JCIT,D.R
Section 269U

…Vs. Appropriate Authority 223 ITR 572, and Hon'ble Jurisdictiional High Court in the case of Hindustan Motors Ltd in 240 ITE 424, CIT Vs. R.Jawahr, 217 ITR 59, CIT Vs. R.Damodaran 247 ITR 697 and Hon’ble Rajsasthan High Court in Krishnakumar Rawat VS. UOI in 214 ITR 610(Rajasthan) and the case of Jawajee Naganathan Vs. R.D.O AIR 1994 SC 2852. The crux of the argument is that ld. First Appellate Authority erred in confirming the valuation, as on 01.04.1981, based on guide lines value. On the other hand, the Id.DR Shri B.Sagadevan strongly defended the impugned order by contending that the matter may be sent back…

Motors Ltd in 240 ITE 424, CIT Vs. R.Jawahr, 217 ITR 59, CIT v. R.Damodaran (214 ITR 610) — Cited in 5 Judgments | BharatTax