Principal Commissioner of Income Tax v. P.S. Raghupathy

102 Taxmann.com 223Supreme Court of India2019#18594 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 40(a)(3)section 2(14)(iii)(b)relinquishment of rightsection 96section 4(1)section 45(5)section 2(14)(iii)section 10(37)on money receiptjdacompulsory acquisitionsection 2(47)

Judgments citing Principal Commissioner of Income Tax v. P.S. Raghupathy

Deputy Commissiner of Income Tax, Lic Building vs. M/S Gee Vee Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 267/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…ultural land what is to be seen is whether such land is an agricultural in the revenue record. The submission are supported by the latest Judgment of the Hon'ble Supreme Court of India in case of Principal Commissioner of Income Tax vs. P.S. Raghupathy (2019) 102 Taxmann.com 223(SC). The head notes of the said judgment are reproduced herein below: "Section 2(14) of the Income Tax Act, 1961- Capital gains- Capital asset (Agriculture land) - Assessment year 2007-08- During relevant year, assessee sold a piece of land- He did not declare any income from said sale on ground that land in question was agricultural lan…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S Vision Estates Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 266/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…ultural land what is to be seen is whether such land is an agricultural in the revenue record. The submission are supported by the latest Judgment of the Hon'ble Supreme Court of India in case of Principal Commissioner of Income Tax vs. P.S. Raghupathy (2019) 102 Taxmann.com 223(SC). The head notes of the said judgment are reproduced herein below: "Section 2(14) of the Income Tax Act, 1961- Capital gains- Capital asset (Agriculture land) - Assessment year 2007-08- During relevant year, assessee sold a piece of land- He did not declare any income from said sale on ground that land in question was agricultural lan…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Chokhi Dhani Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 265/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…ultural land what is to be seen is whether such land is an agricultural in the revenue record. The submission are supported by the latest Judgment of the Hon'ble Supreme Court of India in case of Principal Commissioner of Income Tax vs. P.S. Raghupathy (2019) 102 Taxmann.com 223(SC). The head notes of the said judgment are reproduced herein below: "Section 2(14) of the Income Tax Act, 1961- Capital gains- Capital asset (Agriculture land) - Assessment year 2007-08- During relevant year, assessee sold a piece of land- He did not declare any income from said sale on ground that land in question was agricultural lan…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Rigid Conductors (Raj.) Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 264/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…ultural land what is to be seen is whether such land is an agricultural in the revenue record. The submission are supported by the latest Judgment of the Hon'ble Supreme Court of India in case of Principal Commissioner of Income Tax vs. P.S. Raghupathy (2019) 102 Taxmann.com 223(SC). The head notes of the said judgment are reproduced herein below: "Section 2(14) of the Income Tax Act, 1961- Capital gains- Capital asset (Agriculture land) - Assessment year 2007-08- During relevant year, assessee sold a piece of land- He did not declare any income from said sale on ground that land in question was agricultural lan…

Principal Commissioner of Income Tax v. P.S. Raghupathy (102 Taxmann.com 223) — Cited in 4 Judgments | BharatTax