Relying on Commissioner of Income Tax­21 v. Jai Hind Co­operative House Construction Society

349 ITR 541High Court2012#14116 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2018.

Judgments citing Relying on Commissioner of Income Tax­21 v. Jai Hind Co­operative House Construction Society

INCOME TAX OFFICER,MUMBAI vs. VENKATESH PREMISES COOP.STY.LTD

C.A. No.-002706-002706 - 2018Supreme Court12 Mar 2018

Bench: HON'BLE MR. JUSTICE NAVIN SINHA

Section 79

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2706 OF 2018 (arising out of SLP (C) No(s). 30194/2010) INCOME TAX OFFICER, MUMBAI ….APPELLANT(S) VERSUS VENKATESH PREMISES COOPERATIVE SOCIETY LTD. ….RESPONDENT(S) with CIVIL APPEAL NO. 3827 OF 2012 CIVIL APPEAL NO. 3271 OF 2012 CIVIL APPEAL NO.3272 OF 2012 CIVIL APPEAL NO.1180 OF 2015 CIVIL APPEAL NO.2997 OF 2017 CIVIL APPEAL NO.8741 OF 2017 CIVIL APPEAL NO(s).2708 OF 2018 (arising out of SLP(C) No. 32061/2010) CIVIL APPEAL NO(s).2707 OF 2018 (arising out of SLP(C) No. 30195/2010) CIVIL APPEAL NO(s).2713 OF 2018 (arising out…

M/S.POORNAPRAJNA HOUSE BUILDING CO-OPERATIVE SOCIETY LTD.,,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

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

ITA 2025/BANG/2016[2012-13]Status: DisposedITAT Bangalore15 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year :2012-13

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri M.K. Biju, JCIT(DR)
Section 80P(2)(c)

…e modify one or more of the above grounds either before or at the time of hearing of this appeal.” 3. It was submitted by ld. AR of assessee that as per the judgment of Hon’ble Bombay High court rendered in the case of CIT Vs. Jai Hind CHS Ltd. as reported in 349 ITR 541 (Bom), it was held that in view of this fact that consideration has flowed from the members of the Society to the Society which is a Co-operative housing society as consideration for allowing the use of extra FSI, the principle of mutuality would apply. He submitted that in the present case, the dispute is regarding expenses claimed by the assess…

PATHARE PRABHU CO OP HSG SOC.LTD,MUMBAI vs. ITO 15(2)(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 256/MUM/2013[2008-09]Status: DisposedITAT Mumbai09 Oct 2015AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

For Appellant: Shri Vipul JoshiFor Respondent: Shri Nimesh Yadav
Section 143(2)Section 143(3)

…ITA No.256/13 contribution and to be participator, the requirement of mutuality is satisfied. 7. After considering the rival contentions we found that the issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of Jai Hind CHS Ltd., 349 ITR 541, wherein the Hon’ble High Court held as under :- “The assessee was a co-operative housing society formed of plot owners, who had obtained a lease of land from the Maharashtra Housing Board. The assessee had entered into sub-lease agreements with its members. The assessee passed a resolution by which it resolved that if any member desired to avail…

PATHARE PRABHU CO OP HSG SOC LTD,MUMBAI vs. ITO WD 15(2)(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 5526/MUM/2012[2005-06]Status: DisposedITAT Mumbai09 Oct 2015AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

For Appellant: Shri Vipul JoshiFor Respondent: Shri Nimesh Yadav
Section 143(2)Section 143(3)

…ITA No.256/13 contribution and to be participator, the requirement of mutuality is satisfied. 7. After considering the rival contentions we found that the issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of Jai Hind CHS Ltd., 349 ITR 541, wherein the Hon’ble High Court held as under :- “The assessee was a co-operative housing society formed of plot owners, who had obtained a lease of land from the Maharashtra Housing Board. The assessee had entered into sub-lease agreements with its members. The assessee passed a resolution by which it resolved that if any member desired to avail…

PATHARE PRABHU CO OP HSG SOC LTD,MUMBAI vs. ITO WD 15(2)(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 5525/MUM/2012[2004-05]Status: DisposedITAT Mumbai09 Oct 2015AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

For Appellant: Shri Vipul JoshiFor Respondent: Shri Nimesh Yadav
Section 143(2)Section 143(3)

…ITA No.256/13 contribution and to be participator, the requirement of mutuality is satisfied. 7. After considering the rival contentions we found that the issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of Jai Hind CHS Ltd., 349 ITR 541, wherein the Hon’ble High Court held as under :- “The assessee was a co-operative housing society formed of plot owners, who had obtained a lease of land from the Maharashtra Housing Board. The assessee had entered into sub-lease agreements with its members. The assessee passed a resolution by which it resolved that if any member desired to avail…

PATHARE PRABHU CO OP HSG SOC LTD,MUMBAI vs. ITO WD 15(2)(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 5524/MUM/2012[2003-04]Status: DisposedITAT Mumbai09 Oct 2015AY 2003-04

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

For Appellant: Shri Vipul JoshiFor Respondent: Shri Nimesh Yadav
Section 143(2)Section 143(3)

…ITA No.256/13 contribution and to be participator, the requirement of mutuality is satisfied. 7. After considering the rival contentions we found that the issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of Jai Hind CHS Ltd., 349 ITR 541, wherein the Hon’ble High Court held as under :- “The assessee was a co-operative housing society formed of plot owners, who had obtained a lease of land from the Maharashtra Housing Board. The assessee had entered into sub-lease agreements with its members. The assessee passed a resolution by which it resolved that if any member desired to avail…

PATHARE PRABHU CO -OP HSG. SOC .LTD,MUMBAI vs. ITO 15(2)(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 128/MUM/2012[2006-07]Status: DisposedITAT Mumbai09 Oct 2015AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

For Appellant: Shri Vipul JoshiFor Respondent: Shri Nimesh Yadav
Section 143(2)Section 143(3)

…ITA No.256/13 contribution and to be participator, the requirement of mutuality is satisfied. 7. After considering the rival contentions we found that the issue is squarely covered by the decision of Hon’ble Bombay High Court in the case of Jai Hind CHS Ltd., 349 ITR 541, wherein the Hon’ble High Court held as under :- “The assessee was a co-operative housing society formed of plot owners, who had obtained a lease of land from the Maharashtra Housing Board. The assessee had entered into sub-lease agreements with its members. The assessee passed a resolution by which it resolved that if any member desired to avail…

Relying on Commissioner of Income Tax­21 v. Jai Hind Co­operative House Construction Society (349 ITR 541) — Cited in 7 Judgments | BharatTax