Oxford University Press v. Commissioner of Income Tax

3 SCC 359Supreme Court of India2001#2833 most cited

What is Oxford University Press v. Commissioner of Income Tax authority for?

The Supreme Court holds that a purposive interpretation and harmonious construction must be applied to the provisions of the Income-tax Act. This approach is particularly important when considering claims for exemption from tax, to ensure the interpretation sub-serves the object and purpose of the law.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2004 to 2025.

Also referred to as

Oxford University Press v CIT · purposive interpretation · harmonious construction · exemption from tax · Section 54 · Section 54F · long term capital gain · statutory interpretation tax law · tax exemption claims · Section 143(3) · Section 2(47)

Also reported as

247 ITR 658115 Taxmann 69

Sections most often in play

Section 143(3)Section 54Section 2(47)Section 54FSection 144BSection 17Section 234BSection 234C
Read the full judgment

Issues it is cited on

purposive interpretationsection 2(47)section 54section 54flong term capital gaintransferpersontotal incomedocumentsection 143(3)indianfac

Judgments citing Oxford University Press v. Commissioner of Income Tax

Poonam Dhananjay Sandu, Navi Mumbai vs. Income Tax Officer, Navi Mumbai

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

ITA 2050/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Nov 2025AY 2017-18

Bench: Shri Sandeep Gosain, () & Shri Girish Agrawal, ()

Section 143(3)Section 234BSection 250Section 270A(3)Section 270A(9)Section 54

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL, (ACCOUNTANT MEMBER) I.T.A. No.2050/Mum/2025 Assessment Year: 2017-18 Poonam Vs ITO, Ward -27(2)(1) DhananjaySandu Vashi Rly StnBldg, 7th Road, SanduWadi, Navi Mumbai Chembur PAN: AAPQPS7175D (Appellant) (Respondent) Appellant by Mr. Viraj Mehta Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 29.09.2025 Date of Pronouncement 26.11.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal filed by the assesseechallenging the impugned orders dated 27.01.2025 pass…

Rajni Kumar Wife of Shri Brig. Narender Kumar H.No.394, Sector-21, Gurgaonn, Gurgaon vs. The Income Tax Officer Ward-3(1), Gurgaon

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

ITA 3188/DEL/2023[2017-2018]Status: DisposedITAT Delhi17 Sept 2025AY 2017-2018

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarrajni Kumar, Vs. Ito, Ward 3 (1), W/O Shri Brig. Narender Kumar, Gurgaon. House No.394, Sector 21, Gurgaon – 122 001 (Haryana). (Pan : Ayypk1781A) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Sr Date Of Hearing : 19.08.2025 Date Of Order : 17.09.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 27.09.2023 For The Assessment Year 2017-18 & The Assessment Order Was Passed Under Section 143(3) R.W.S. 263 Of The Income-Tax Act, 1961 (For Short ‘The Act’).

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. SR
Section 143(3)Section 263Section 54Section 54F

…ner to the Income-tax Act and it is also said that equity and tax are strangers to each other, still this court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [2001] 3 SCC 359 this court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which sub-serve the object and purpose should also be made while construing any of the provisions of the Act and more particularly…

Assistant Commissioner of Income Tax, Circle-1(1)(1), Meerut vs. Prem Sapra, New Delhi

The appeal of the revenue is dismissed

ITA 1739/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Smt. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2021-22

Section 143(3)Section 54

…tnerto the Income Tax Act and it is also said that equity and tax are strangers to each other, still this Court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [2001] 247 ITR 658/115 Taxman 69 this Court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which subserve the object and purpose should also be made while construing any of the provisions of the Act and mo…

Mayura Mohta, Mumbai vs. D.C.I.T., Circle - 29, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1953/KOL/2024[2017-2018]Status: HeardITAT Kolkata21 Jan 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle-29 Mayura Mohta Aaykar Bhavan Dakshin, 2, Sumer Trinity Towers 202, Tower-I, New Prabhadevi Road, Gariahat Road (South), Vs. Prabha Devi, Mumbai-400 025 Kolkata-700031, West Bengal (Appellant) (Respondent) Pan No. Aevpm3232R Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Monalisha Pal Mukherjee, Dr Date Of Hearing: 16.12.2024 Date Of Pronouncement : 21.01.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Monalisha Pal Mukherjee
Section 54Section 54F

…ner to the Income-tax Act and it is also said that equity and tax are strangers to each other, still this court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [2001] 3 SCC 359 this court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which sub-serve the object and purpose should also be made while construing any of the provisions of the Act and more particularly…

Deputy Commissioner of Income-Tax, Non-Corporate Circle 7(1), Chennai vs. Kumarasamy Pillai Aparna, Chennai

In the result the appeal of the revenue is dismissed

ITA 999/CHNY/2023[2016-17]Status: DisposedITAT Chennai31 Jul 2024AY 2016-17

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 999/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 Kumarasamy Pillai Aparna, Deputy Commissioner Of V. No. 43, Kannadasan Salai, Income Tax, T.Nagar, Srds, Non-Corporate Circle -7(1), Chennai – 600 017. Chennai. [Pan:Afzpa-9359-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Vikneswaran, Jcit ""यथ"क"ओरसे/Respondent By : Shri. T. Vasudevan, Advocate सुनवाई क" तारीख/Date Of Hearing : 03.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.07.2024 आदेश /O R D E R

For Appellant: Shri. R. Vikneswaran, JCITFor Respondent: Shri. T. Vasudevan, Advocate
Section 143(2)Section 143(3)Section 2(47)Section 54

…t and it is also said that equity and tax are strangers to each other, still this Court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. Commissioner of Income Tax [(2001) 3 SCC 359] this Court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which subserve the object and purpose should also be made while construing any of the provisions of the Act and more particularly…

Vinodchandra T Parikh, Ahmedabad vs. ITO, Ward-2(1)(2), Ahmedabad

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

ITA 457/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 457/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2013-2014 Vinodchandra T. Parikh, I.T.O, 31, Shail, Vs. Ward-2(1)(2), Opp. Madhusudan House, Ahmedabad. Navrangpura, Ahmedabad.

For Appellant: Shri Ketan Shah, A.R with Shri Aman K. Shah, A.RFor Respondent: Shri Deelip Kumar Sr., DR
Section 27lSection 54Section 54ESection 54F

…on of said house for your reference. We request you to liberally interpret the beneficiary provisions. Courts have often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [(2001) 3 SCC 359 the honorable Supreme Court has observed that a purposive interpretation of the provision of the ACT should be given while considering a claim for exemption of tax. It has also been said that harmonious construction of the provisions which subserve the object and purpose should be made while construing any of the provisions of the Act and more part…

M/S New Noble Educational Society vs. The Chief Commissioner of Income Tax 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

…and yoga were included as activities deemed charitable in nature. The result was that once an activity was identified as charity, the income of that unit or entity was excluded from the ambit 8Oxford University Press v. Commissioner of Income Tax, (2001) 3 SCC 359. 13 of taxation by virtue of Section 10. Likewise, deduction for income from property held for charitable purposes was provided under Section 11. 19. It was alleged that since the inception of the IT Act in 1961 till 31 March 1975, income from education was excluded as a head under Section 10. By Section 10 (22), income of university…

Income Tax Officer, Ward-2 (3), Jabalpur vs. Shri Vinod Kumar Chate, Jabalpur

ITA 134/JAB/2018[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

…ject and intent of the statute, i.e., to accord credence to extant transactions, obtain. Support is drawn from the decision in Sanjeev Lal v. CIT [2014] 365 ITR 389 (SC), wherein the Apex Court, relying on the decision in Oxford University Press v. CIT [2001] 247 ITR 658 (SC), held that though equity and tax are strangers, a harmonious construction, which sub-serves the object and purpose of the provision, should be made, particularly where one is Vinod Kumar Chate (Asst. Yr. 2012-13) concerned with an exemption provision. Though section 50C cannot be regarded as an exemption provision, i.e., as s.54, which was i…

Shri Vinod Kumar Chate, Jabalpur vs. Commissioner of Income Tax-2, Jabalpur

ITA 60/JAB/2017[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

…ject and intent of the statute, i.e., to accord credence to extant transactions, obtain. Support is drawn from the decision in Sanjeev Lal v. CIT [2014] 365 ITR 389 (SC), wherein the Apex Court, relying on the decision in Oxford University Press v. CIT [2001] 247 ITR 658 (SC), held that though equity and tax are strangers, a harmonious construction, which sub-serves the object and purpose of the provision, should be made, particularly where one is Vinod Kumar Chate (Asst. Yr. 2012-13) concerned with an exemption provision. Though section 50C cannot be regarded as an exemption provision, i.e., as s.54, which was i…

Smt. Renu Jain, New Delhi vs. ITO, Ward 5(2), Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the sole ground of appeal is allowed

ITA 96/JPR/2020[2011-12]Status: DisposedITAT Jaipur06 Mar 2020AY 2011-12
For Appellant: Shri Akshay Shah (C.A.)For Respondent: Miss Chanchal Meena (JCIT)
Section 139Section 143(3)Section 147Section 148Section 54F

…ner to the Income-tax Act and it is also said that equity and tax are strangers to each other, still this Court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [2001] 247 ITR 658/115 Taxman 69 this Court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which subserve the object and purpose should also be made while construing any of the provisions of the Act and mo…

Assistant Commissioner of Income Tax Circle-2(2)(1), Bangalore vs. C A Badrinath (HUF), Bangalore

In the result, the appeal of the revenue is dismissed

ITA 3362/BANG/2018[2015-16]Status: DisposedITAT Bangalore29 Jan 2020AY 2015-16

Bench: Shri Arun Kumar Garodia, Am & Shri Pavan Kumar Gadale, Jm Assessment Year : 2015 – 16 C A Badrinath (Huf), No. 57 & 57/4, 1Th Main, Acit, Circle – 2 (2) (1), Vs. Malleswaram, Bangalore Bangalore – 560003. Pan: Aadhc3044B Appellant Respondent Assessee By : Shree V. Srinivasan, Advocate Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 11.12.2019 Date Of Pronouncement : 29.01.2020 O R D E R Per Shri A.K. Garodia, Am:

For Appellant: Shree V. Srinivasan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT DR
Section 143Section 148Section 2Section 54

…t and it is also said that equity and tax are strangers to each other, still this Court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. Commissioner of Income Tax [(2001) 3 SCC 359] this Court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which subserve the object and purpose should also be made while construing any of the provisions of the Act and more particularly…

Shri. Satish P. Malhotra, Mumbai vs. ITO 19(3)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 186/MUM/2019[2009-10]Status: DisposedITAT Mumbai20 Jan 2020AY 2009-10

Bench: Shri R.C.Sharmashri Satish P Malhotra, Vs. I.T.O. Flat No. 16, 4Th Floor, Ward 19(3)(2), R. No. 224, 2Nd Floor, Rock House, Worli Hill Road, Worli, Mumbai- Matru Mandir, Tardeo 400018. Road, Mumbai-400007. Pan/Gir No. Awqpm 6356 H (Appellant) .. (Respondent)

Section 2(47)Section 271(1)(c)Section 54Section 54F

…ish P Malhotra Vs ITO Act and it is also said that equity and tax are strangers to each other, still this court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [2001] 3 SCC 3591 this court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which subserve the object and purpose should also be made while construing any of the provisions of the Act and more particularly…

Shri Bhanwar Lal Khichi, Ajmer vs. Income Tax Officer, Ward-2-3, Ajmer

In the result, the appeal of the assessee is allowed

ITA 1201/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jan 2020AY 2013-14
For Appellant: Shri S. R. Sharma (C.A.) &For Respondent: Shri B.K. Gupta (CIT) a
Section 10Section 22

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1012/JP/2016 cuke M/s Singhania University The CIT (Exemptions), Vs. Pacheri Bari, Jaipur. Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJS 3900 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. R. Sharma (C.A.) & jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 25…

Nutan Chopra, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1402/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Dec 2019AY 2012-13

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2012-13

For Appellant: Sh. Ridhi Karan Aggarwal, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 234BSection 271(1)(c)Section 54

…ner to the Income-tax Act and it is also said that equity and tax are strangers to each other, still this court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [2001] 3 SCC 359 this court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which sub-serve the object and purpose should also be made while construing any of the provisions of the Act and more particularly…

I.T.O., Ward-1(4), Allahabad vs. Raghav Wadhawan, New Delhi

In the result, the appeal is dismissed

ITA 184/ALLD/2017[2012-13]Status: DisposedITAT Allahabad21 Nov 2019AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Income Tax Officer V. Shri Raghav Wadhawan Ward 1(4) C-51, 3Rd Floor Allahabad Friends Colony New Delhi Tan/Pan:Aaopw9056A (Appellant) (Respondent) Appellant By: Shri S. K. Madhuk, Cit (Dr) Respondent By: Shri Ashok Kumar, C.A. Date Of Hearing: 20 11 2019 Date Of Pronouncement: 21 11 2019 O R D E R

For Appellant: Shri S. K. Madhuk, CIT (DR)For Respondent: Shri Ashok Kumar, C.A
Section 10(22)Section 54

…th the view of the Assessing Officer that residential house purchased/constructed must new in India and not outside India. In this regard, strong reliance is also placed on the decision of the Hon'ble Apex Court in the case of Oxford University Press Vs. CIT (247 ITR 658). In that case, while interpreting section 10(22) of the I.T. Act, 1961. (wherein also there was no mention the word "India"), the Hon'ble Supreme Court had held "in this view the assessee is not entitled to claim exemption. Any other interpretation would be assured and manifestly unjust. The absence of the word "India" in the ITA No.184/ALLD/20…

Abodh Borar, Faridabad vs. ITO, Faridabad

In the result, the appeal of the assessee is allowed

ITA 5114/DEL/2016[2013-14]Status: DisposedITAT Delhi18 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ved Jain, Adv., Shri Ashish GoelFor Respondent: Shri P.S. Jhuingaleng, Sr.D.R
Section 143(3)Section 54Section 54F

…ner to the Income-tax Act and it is also said that equity and tax are strangers to each other, still this court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [2001] 3 SCC 359 this court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which sub-serve the object and purpose should also be made while construing any of the provisions of the Act and more particularly…

Varun Seth, New Delhi vs. ACIT, Circle-47(1), New Delhi

ITA 1388/DEL/2019[2015-16]Status: DisposedITAT Delhi14 May 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2015-16

For Appellant: Shri Akarsh Garg, Advocate, CA
Section 54

…ner to the Income-tax Act and it is also said that equity and tax are strangers to each other, still this court has often observed that purposive interpretation should be given to the provisions of the Act. In the case of Oxford University Press v. CIT [2001] 3 SCC 359 this court has observed that a purposive interpretation of the provisions of the Act should be given while considering a claim for exemption from tax. It has also been said that harmonious construction of the provisions which sub-serve the object and purpose should also be made while construing any of the provisions of the Act and more particularly…

Pankaj Kumar Agrawal, Bilaspur(Cg) vs. ITO, Ward- 1(1), Bilaspur(Cg)

In the result, appeal of the assessee is allowed

ITA 30/BIL/2014[2009-10]Status: DisposedITAT Raipur15 Jan 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.30/Rpr/2014 धनधाारण वषा / Assessment Year : 2009-10 Pankaj Kumar Agrawal, Prop. Puja Enterprises, Mission Hospital Road, Bilaspur (Cg) Pan : Abdpa3986H …....अपीलाथी / Appellant बनाम / V/S. The Income Tax Officer, Ward 1(1), Bilaspur (Cg) ……प्रत्यथी / Respondent Assessee By : Shri R.B. Doshi Revenue By : Shri D.K. Jain

For Appellant: Shri R.B. DoshiFor Respondent: Shri D.K. Jain
Section 2(14)(iii)Section 48Section 54B

…that object of section 54B is to encourage cultivation. Purposive 6 A.Y.2009-10 interpretation has to be adopted. In this regard, the Ld. AR has placed reliance on the decision of Hon’ble Supreme Court of India in the case of Oxford University Press (2001) 3 SCC 359, (2001) 247 ITR 658(SC). 9. The Ld. AR further appraised the Bench regarding the CBDT Circular dated 11.04.1955 and dated 18.05.1965 and submitted that even if the assessee did not claim deduction, the Assessing Officer is duty bound to guide the assessee and allow the deduction, wherever it is applicable to the assessee. 10. On the other hand, t…

Shri Ashok Kumar Kaithwas, Bhopal vs. The ITO-1(1), Bhopal

In the result, the appeal filed by the assessee in ITA

ITA 508/IND/2016[2007-08]Status: DisposedITAT Indore11 Dec 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 143(3)Section 147Section 50CSection 54FSection 69

…[ITA 506 & 508/Ind/2016] [Smt. Chandravati Kaithwas & Shri Ashok Kumar Kaithwas, Bhopal] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2008-09 Smt. Chandravati Kaithwas ITO-1(1), C-30, Banjari, Kolar Road Bhopal बनाम/ Bhopal Vs. (Appellant) (Revenue ) P.A. No.BEEPK8616R Assessment Year: 2007-08 Shri Ashok Kumar Kaithwas ITO-1(1), C-30, Banjari, Kolar Road Bhopal बनाम/ Bhopal Vs. (Appellant) (Revenue ) P.A. No.ABYPK9156G Appellant by Shri Sumit Nema, Sr. Adv. &…

Smt. Chandravati Kaithwas, Bhopal vs. The ITO-1(1), Bhopal

In the result, the appeal filed by the assessee in ITA

ITA 506/IND/2016[2008-09]Status: DisposedITAT Indore11 Dec 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 143(3)Section 147Section 50CSection 54FSection 69

…[ITA 506 & 508/Ind/2016] [Smt. Chandravati Kaithwas & Shri Ashok Kumar Kaithwas, Bhopal] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2008-09 Smt. Chandravati Kaithwas ITO-1(1), C-30, Banjari, Kolar Road Bhopal बनाम/ Bhopal Vs. (Appellant) (Revenue ) P.A. No.BEEPK8616R Assessment Year: 2007-08 Shri Ashok Kumar Kaithwas ITO-1(1), C-30, Banjari, Kolar Road Bhopal बनाम/ Bhopal Vs. (Appellant) (Revenue ) P.A. No.ABYPK9156G Appellant by Shri Sumit Nema, Sr. Adv. &…