PCIT v. M/s. K.P.R. Developers Ltd.

311 CTR 832High Court2019#24559 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 2(14)(iii)(a)Section 2(14)(iii)(b)Section 50C

Judgments citing PCIT v. M/s. K.P.R. Developers Ltd.

THOMAS CHERIAN,THANE vs. DCIT CIRCLE INTL. TXN, DCIT CIRCLE INTL. TXN

In the result, the appeal filed by the assessee stands dismissed

ITA 776/COCH/2023[2021-22]Status: DisposedITAT Cochin31 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2021-22 Thomas Cherian .......... Appellant A-2, Happy House, Sector A9, Navi Mumbai Vashi, Thane 400703 [Pan: Apjpc6676G] Vs. Dcit (International Taxation) .......... Respondent Thiruvananthapuram Appellant By: Shri Vardhaman Jain, Ca Respondent By: Smt. Veni Raj, Cit-Dr Date Of Hearing: 12.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Vardhaman Jain, CAFor Respondent: Smt. Veni Raj, CIT-DR
Section 143(3)Section 147Section 2(14)(iii)Section 50CSection 53C

…. 264 Taxman 90 (Mad) ii) SLP dismissed by Hon SC in the above case 264 taxman 89 iii) CIT v. Debbie Alemao (Smt.) 331 ITR 59 (Bom) iv) CIT v. Ashok Kumar Rathi, 404 ITR 173 (Mad) v) PCIT v. Anthony John Pereira 425 ITR 134(Bom) vi) PCIT V K. P. R. Developers 311 CTR 832 (Mad) vii) WTO V H. V. Mungale 32 CTR 301 (Bom) viii) ACIT V Ashok W. Wesavkar (Mum) (TM) ITA No.5147/2017 dated 25.01.2023 4. It was further contended that the mere fact that the appellant erroneously offered the gains arising out of sale of agricultural land to tax should not be a reason to assess the same, as it is the duty of the AO o assess…

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)

…the land sold by the assessee was an agricultural land and eligible for exemption under section 2(14)(iii) of the Act. 6.2 Moreover, the Hon’ble Jurisdictional High Court has considered similar issue in the case of PCIT v. M/s. K.P.R. Developers Ltd. [2019] 311 CTR 832 (Mad), wherein, the Hon’ble Madras High Court has held that merely because an agriculture activity could not be carried on for various reasons including natural causes, it will not cease to be an agricultural land. The relevant portions of the order are reproduced as under: “12. It is noteworthy to mention, at this juncture, that the VAO while is…

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)

…the land sold by the assessee was an agricultural land and eligible for exemption under section 2(14)(iii) of the Act. 6.2 Moreover, the Hon’ble Jurisdictional High Court has considered similar issue in the case of PCIT v. M/s. K.P.R. Developers Ltd. [2019] 311 CTR 832 (Mad), wherein, the Hon’ble Madras High Court has held that merely because an agriculture activity could not be carried on for various reasons including natural causes, it will not cease to be an agricultural land. The relevant portions of the order are reproduced as under: “12. It is noteworthy to mention, at this juncture, that the VAO while is…

PCIT v. M/s. K.P.R. Developers Ltd. (311 CTR 832) — Cited in 3 Judgments | BharatTax