Smt. Chandravati Atmatam Patel v. CIT

114 ITR 302High Court1978#18826 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2017.

Judgments citing Smt. Chandravati Atmatam Patel v. CIT

T. RAGHAVENDRA GOWDA,BANGALORE vs. DCIT, BANGALORE

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

ITA 1058/BANG/2015[2005-06]Status: DisposedITAT Bangalore17 May 2017AY 2005-06

Bench: Shri Inturi Rama Rao & Shri. Laliet Kumar

For Appellant: Shri. G. Kamaladhar, Standing CounselFor Respondent: Shri. L. Bharath, CA
Section 143(3)Section 148

…or alone can militate against the appellant to claim that it is an agricultural land. The Hon’ble Gujarat High Court in the case of CIT Vs. Vajulal Chunilal 120 ITR 21 (Gujarat) after referring to its earlier decision in the case of Smt. Chandravati Atmaram 114 ITR 302 (Guj.) and the Hon’ble Supreme Court’s decision in the case of CWT V. Officer-in-Charge (Court of Wards) 105 ITR 133 held that the land does not seem to be agricultural land merely because the permission is granted for non-agricultural use and the land would continue to be agricultural land until the land is put to non-agricultural use by the…

T. PRASANNA GOWDA,BANGALORE vs. DCIT, BANGALORE

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

ITA 1048/BANG/2015[2005-06]Status: DisposedITAT Bangalore17 May 2017AY 2005-06

Bench: Shri Inturi Rama Rao & Shri. Laliet Kumar

For Appellant: Shri. G. Kamaladhar, Standing CounselFor Respondent: Shri. L. Bharath, CA
Section 143(3)Section 148

…or alone can militate against the appellant to claim that it is an agricultural land. The Hon’ble Gujarat High Court in the case of CIT Vs. Vajulal Chunilal 120 ITR 21 (Gujarat) after referring to its earlier decision in the case of Smt. Chandravati Atmaram 114 ITR 302 (Guj.) and the Hon’ble Supreme Court’s decision in the case of CWT V. Officer-in-Charge (Court of Wards) 105 ITR 133 held that the land does not seem to be agricultural land merely because the permission is granted for non-agricultural use and the land would continue to be agricultural land until the land is put to non-agricultural use by the…

T. SURESH GOWDA,BANGALORE vs. DCIT, BANGALORE

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

ITA 1047/BANG/2015[2005-06]Status: DisposedITAT Bangalore17 May 2017AY 2005-06

Bench: Shri Inturi Rama Rao & Shri. Laliet Kumar

For Appellant: Shri. G. Kamaladhar, Standing CounselFor Respondent: Shri. L. Bharath, CA
Section 143(3)Section 148

…or alone can militate against the appellant to claim that it is an agricultural land. The Hon’ble Gujarat High Court in the case of CIT Vs. Vajulal Chunilal 120 ITR 21 (Gujarat) after referring to its earlier decision in the case of Smt. Chandravati Atmaram 114 ITR 302 (Guj.) and the Hon’ble Supreme Court’s decision in the case of CWT V. Officer-in-Charge (Court of Wards) 105 ITR 133 held that the land does not seem to be agricultural land merely because the permission is granted for non-agricultural use and the land would continue to be agricultural land until the land is put to non-agricultural use by the…

D. DASAPPA,BANGALORE vs. DCIT, BANGALORE

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

ITA 1046/BANG/2015[2005-06]Status: DisposedITAT Bangalore17 May 2017AY 2005-06

Bench: Shri Inturi Rama Rao & Shri. Laliet Kumar

For Appellant: Shri. G. Kamaladhar, Standing CounselFor Respondent: Shri. L. Bharath, CA
Section 143(3)Section 148

…or alone can militate against the appellant to claim that it is an agricultural land. The Hon’ble Gujarat High Court in the case of CIT Vs. Vajulal Chunilal 120 ITR 21 (Gujarat) after referring to its earlier decision in the case of Smt. Chandravati Atmaram 114 ITR 302 (Guj.) and the Hon’ble Supreme Court’s decision in the case of CWT V. Officer-in-Charge (Court of Wards) 105 ITR 133 held that the land does not seem to be agricultural land merely because the permission is granted for non-agricultural use and the land would continue to be agricultural land until the land is put to non-agricultural use by the…

Smt. Chandravati Atmatam Patel v. CIT (114 ITR 302) — Cited in 4 Judgments | BharatTax