PCIT v. A. Lalichan

104 Taxmann.com 30High Court2019#10981 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 144C(3)Section 147Section 148Section 2(14)Section 45(3)

Issues it is cited on

section 2(14)section 45transfersection 148section 147businessdocument

Judgments citing PCIT v. A. Lalichan

INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD-1(1), CHENNAI, CHENNAI vs. RAJAMANICKAM GAUTAMAN, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 2753/CHNY/2024[2013-14]Status: DisposedITAT Chennai19 May 2025AY 2013-14

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.: 2753/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 The Income Tax Officer, Shri Rajamanickam Gautam, International Taxation Ward-1(1), Vs. No.65, Old No.46, Chennai. Defence Colony, Nandambakkam, Chennai – 600 032. Pan: Apgpg 6055G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Anitha, Addl. Cit ""यथ" क" ओर से/Respondent By : Shri N.V. Krishnan, Advocate सुनवाई क" तारीख/Date Of Hearing : 07.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.05.2025

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri N.V. Krishnan, Advocate
Section 147Section 148Section 250Section 45(3)

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2753/CHNY/2024 िनधा"रण वष"/Assessment Year: 2013-14 The Income Tax Officer, Shri Rajamanickam Gautam, International Taxation Ward-1(1), Vs. No.65, Old No.46, Chennai. Defence Colony, Nandambakkam, Chennai – 600 032. PAN: APGPG 6055G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Anitha, Addl. CIT ""यथ" क" ओर से/Respondent by : Shri N…

MR. AMAR RAHMAN,BANGALORE vs. ACIT, CORPORATE CIRCLE-1(1), CHENNAI

ITA 1352/CHNY/2023[2016-17]Status: DisposedITAT Chennai04 Sept 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1352/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2016-17) Shri Amar Rahman Acit बनाम/ 547, Ideal Home Township Corporate Circle-1(1) 12Th Cross, Rajarajeswari Nagar Vs. Chennai. Mysore Road, Bengaluru-560 098. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadpr-7258-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Mr. Quadir Hoseyn (Advocate) & Dr.L.Natarajan (Ca)- Ld.Ars " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) - Ld. Dr

For Appellant: Mr. Quadir Hoseyn (Advocate) &For Respondent: Shri Nilay Baran Som (CIT) - Ld. DR
Section 143(3)

…aracter. The Ld. AO, upon perusal of terms, also alleged that it was only a sale of land which had been cloaked under the garb of grant of right of way on the said property. Relying upon the decision of Hon’ble High court of Madras in the case of A. Lalichan (104 Taxmann.com 30), it was held by Ld. AO that the land could not be treated as an agricultural land. Accordingly, entire sale consideration was brought to tax as short-term capital gains. 5.3 Aggrieved as aforesaid, the assessee assailed both the additions before Ld. CIT(A) which stood disposed-off vide impugned order dated 03-11-2023. Appellate Proceeding…

ITO, INTERNATIONAL TAXATION WARD1(2), CHENNAI vs. RAJAMANICKAM ARULSELVAN, CHENNAI

In the result, the appeal filed by the Revenue and the Cross

ITA 479/CHNY/2023[2013-14]Status: DisposedITAT Chennai01 Apr 2024AY 2013-14

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./I.T.A. No.479/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 & C.O. No. 44/Chny/2023 [In I.T.A. No. 479/Chny/2023] The Income Tax Officer, Vs. Shri Rajamanickam Arulselvan, 65, Defence Officer Colony, 2Nd International Taxation Ward 1(2), Bsnl Building Tower-1, 4Th Floor, Avenue, 6Th Cross Street, Guindy, Greams Road, Thousand Light, Guindy Industrial Estate S.O., Chennai 600 006. Chennai 600 032. [Pan:Aappa2346C] (अपीलाथ"/Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri N.V. Balaji, Advocate सुनवाई की तारीख/ Date Of Hearing : 03.01.2024 घोषणा की तारीख /Date Of Pronouncement : 01.04.2024 आदेश /O R D E R Per Manjunatha, G.: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-16, Chennai, Dated 22.02.2023 Passed In Ita No. 10039/Cit(A)-16/2012-2013 Relevant To The Assessment Year 2013-14. The Revenue Has Raised Following Grounds: 1. That The Order Of The Ld. Cit(A) Is Erroneous On The Facts, The Merits Of The Case & Provisions Of Law As Well & Hence Unsustainable. 2. That The Ld. Cit(A) Erred In Failing To Appreciate That When The Assessee Had Applied For Conversion Of The Vacant Land Into A Plotted

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139Section 143(1)Section 147Section 148Section 2(14)Section 45(3)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.479/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 & C.O. No. 44/Chny/2023 [In I.T.A. No. 479/Chny/2023] The Income Tax Officer, Vs. Shri Rajamanickam Arulselvan, 65, Defence Officer Colony, 2nd International Taxation Ward 1(2), BSNL Building Tower-1, 4th Floor, Avenue, 6th Cross Street, Guindy, Greams Road, Thousand Light, Guindy Industrial Estate S.O.…

ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI SHARAD GOEL, RAIPUR

In the result appeal of the revenue stands dismissed, in terms of our observations herein above

ITA 93/RPR/2020[2011-12]Status: DisposedITAT Raipur07 Jul 2023AY 2011-12

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 250(4)Section 45(3)

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याधयक सदस्य एिं श्री अरुण खोड़वपया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.93/RPR/2020 (Assessment Year: 2011-2012) ACIT-1(1), Raipur Vs Shri Sharad Goel, Lodhipara Chowk, Raipur (CG) PAN No. :AGVPG 5894 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri Amit M. Jain, Advocate धििााररती की ओर से /Assessee by राजस्ि की ओर से /Revenue by : Smt. Ila M. Parmar, CIT-DR सुििाई की तारीख / Date of Hearing : 13/04/2023 घोषणा की तारीख/Date…

DR. HISAMUDDIN PAPA,CHENNAI vs. DCIT, CORPORATE CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the assessee are allowed

ITA 787/CHNY/2022[ 2012-13]Status: DisposedITAT Chennai29 Mar 2023

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.786 & 787/Chny/2022 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 Dr. Hisamuddin Papa, Vs. The Deputy Commissioner Of 424/786, Anna Salai, Mount Road, Income Tax, Nandanam, Chennai 600 035. Corporate Circle 2(2), Chennai 600 034. [Pan: Ajupp4054E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 06.02.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Both Dated 14.07.2022 Relevant To The Assessment Years 2011-12 & 2012-13. 2. Both The Appeal Filed By The Assessee Are Delayed By Three Days In Filing The Appeal, For Which, The Assessee Has Filed Petitions For Condonation Of The Delay In Support Of Affidavits, To Which; The Ld. Dr Has 2

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 143(3)Section 148Section 2(14)(iii)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.786 & 787/Chny/2022 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 Dr. Hisamuddin Papa, Vs. The Deputy Commissioner of 424/786, Anna Salai, Mount Road, Income Tax, Nandanam, Chennai 600 035. Corporate Circle 2(2), Chennai 600 034. [PAN: AJUPP4054E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri D. Anand, Advocate ""थ" की ओर…

DR. HISAMUDDIN PAPA,CHENNAI vs. DCIT, CORPORATE CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the assessee are allowed

ITA 786/CHNY/2022[2011-12]Status: DisposedITAT Chennai29 Mar 2023AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.786 & 787/Chny/2022 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 Dr. Hisamuddin Papa, Vs. The Deputy Commissioner Of 424/786, Anna Salai, Mount Road, Income Tax, Nandanam, Chennai 600 035. Corporate Circle 2(2), Chennai 600 034. [Pan: Ajupp4054E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 06.02.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Both Dated 14.07.2022 Relevant To The Assessment Years 2011-12 & 2012-13. 2. Both The Appeal Filed By The Assessee Are Delayed By Three Days In Filing The Appeal, For Which, The Assessee Has Filed Petitions For Condonation Of The Delay In Support Of Affidavits, To Which; The Ld. Dr Has 2

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 143(3)Section 148Section 2(14)(iii)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.786 & 787/Chny/2022 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 Dr. Hisamuddin Papa, Vs. The Deputy Commissioner of 424/786, Anna Salai, Mount Road, Income Tax, Nandanam, Chennai 600 035. Corporate Circle 2(2), Chennai 600 034. [PAN: AJUPP4054E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri D. Anand, Advocate ""थ" की ओर…

KALVAKUNTLA SUDHIR RAO KARTA OF KALVAKUNTLA VENKATA RAJESWARA RAO,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(2) , HYDERABAD

In the result appeal of the assessee is treated as partly allowed for statistical purposes

ITA 419/HYD/2020[2012-13]Status: DisposedITAT Hyderabad03 Aug 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri R. Mohan Kumar and Shri B. Shanthi Kumar, ARsFor Respondent: 26/07/2022
Section 143(3)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 419/Hyd/2020 ("नधा"रण वष" / Assessment Year: 2012-13) Kalvakuntla Sudhir Rao Income Tax Officer, Ward-4(2), Karta of Kalvakuntla Vs. Hyderabad Venkata Rajeswara Rao (HUF) Hyderabad [PAN No. AADHK2976A] अपीलाथ" / Appellant "" यथ" / Respondent "नधा"रती "वारा/Assessee by: Shri R. Mohan Kumar and Shri B. Shanthi Kumar, ARs Shri K.P.R.R.Murty, DR राज" व "वारा/Revenue by: 26/07/2022 सुनवाई क" तार ख/Dat…

MARAM SURENDER REDDY,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 1524/HYD/2017[2011-12]Status: DisposedITAT Hyderabad14 Jun 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12

For Appellant: Sri A. Srinivas, CAFor Respondent: Sri T. Sunil Goutam, DR

…ITA No of 1524 of 2017 Maram Surender Reddy आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2011-12 Maram Surender Reddy Dy. CIT, Circle-1(1) Hyderabad Hyderabad PAN:ADDPM1818J (Appellant) (Respondent) Assessee by: Sri A. Srinivas, CA Revenue by: Sri T. Sunil Goutam, DR Date of hearing: 01/06/2022 Date of pronouncement: 14 /06/2022 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed against the order dated 15.5.2017 of the learned CIT…

A.LALICHAN,CHENNAI vs. ITO NON CORPORATE WARD 15(3), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 47/CHNY/2020[2007-08]Status: DisposedITAT Chennai04 Mar 2022AY 2007-08

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. P. Sajit Kumar, JCIT
Section 143(3)Section 147Section 2(14)(iii)Section 271

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 47/CHNY/2020 िनधा"रण वष" /Assessment Year: 2007 - 2008 Shri. A. Lalichan, The Income Tax Officer, No.4/234D, M.G.R. Salai, Non-Corporate Ward – 15(3), Palavakkam, Chennai – 600 034. Chennai – 600 041. Tamil Nadu Tamil Nadu. Vs. PAN : AABPL 7067R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. G. Baskar, Advocate…

PCIT v. A. Lalichan (104 Taxmann.com 30) — Cited in 9 Judgments | BharatTax