Smt. Manyam Meenakshamma v. CWT

63 ITR 534High Court1967#21299 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 10(1)Section 143(3)Section 147Section 2(1A)

Judgments citing Smt. Manyam Meenakshamma v. CWT

FRESH BOWL HORTICULTURE PRIVATE LIMITED,MUMBAI vs. ITO, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3049/MUM/2024[2020-21]Status: DisposedITAT Mumbai14 Oct 2024AY 2020-21

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri K. Gopal, ARFor Respondent: Shri Ankush Kapoor, CIT, DR
Section 10(1)Section 143(3)Section 2

…lude that the process or activities undertaken by the assessee are not agricultural in nature: a. Chander Mohan v. ITO (ITA No. 377 and 389 (Chd.) of 2012) b. CIT v. Raja Benoy Kumar Sahas Roy (1957) 32 ITR 466 (SC) c. Smt. Manyam Meenak shamma v. CWT (1967) 63 ITR 534 (AP) Syed Rafiquar Rahman v. CWT (1970) 75 ITR 318 (Pat.) d. CIT v. Green Gold Tree Farmers (P.) Ltd. 2007 Tax LR 609 (Uttranchal) e. Ms Blue Mount Food Products Limited v. ITO (ITA No. 1128 (Bang.) of 1983) 3.2. On the basis of the above cited case laws, ld. Assessing Officer made the following observations: a. Edible button mushrooms are neith…

DCIT , CHENNAI vs. M/S BRITISH AGRO PRODUCTS (INDIA) PVT LTD , CHENNAI

In the result, appeal filed by the revenue for assessment year 2017-18 is dismissed

ITA 970/CHNY/2022[2018-2019]Status: DisposedITAT Chennai05 Apr 2023AY 2018-2019

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of M/S. British Agro Products Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [Pan: Aafcb-8238-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit ""यथ" क" ओर से/Respondent By : Shri. Y. Sridhar, Fca सुनवाई की तारीख/Date Of Hearing : 21.03.2023 घोषणा की तारीख/Date Of Pronouncement : 05.04.2023 आदेश /O R D E R

For Appellant: Shri. M. Rajan, CITFor Respondent: Shri. Y. Sridhar, FCA
Section 2

…TA No. 377 & 389 (Chd.) of 2012. For the sake of brevity the judgement is not reproduced again here. The judgement is appearing\above at Para 5.7 of the order. 5.25 The AO has also relied upon Smt. Manyam Meenakshamma Vs Commissioner of Wealth Tax reported in 63 ITR 534. I have gone through the decision. The question in this case was framed to decide "Whether the forest lands, trees in which are of spontaneous growth, constitute agricultural lands within the meaning of Section 2(e)(i) of the Wealth Tax Act and liable to exemption? 5.26 It was argued by the appellant's counsel that the forest lands are capable of…

DCIT , CHENNAI vs. M/S BRITISH AGRO PRODUCTS (INDIA) PVT LTD , CHENNAI

In the result, appeal filed by the revenue for assessment year 2017-18 is dismissed

ITA 969/CHNY/2022[2017-2018]Status: DisposedITAT Chennai05 Apr 2023AY 2017-2018

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of M/S. British Agro Products Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [Pan: Aafcb-8238-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit ""यथ" क" ओर से/Respondent By : Shri. Y. Sridhar, Fca सुनवाई की तारीख/Date Of Hearing : 21.03.2023 घोषणा की तारीख/Date Of Pronouncement : 05.04.2023 आदेश /O R D E R

For Appellant: Shri. M. Rajan, CITFor Respondent: Shri. Y. Sridhar, FCA
Section 2

…TA No. 377 & 389 (Chd.) of 2012. For the sake of brevity the judgement is not reproduced again here. The judgement is appearing\above at Para 5.7 of the order. 5.25 The AO has also relied upon Smt. Manyam Meenakshamma Vs Commissioner of Wealth Tax reported in 63 ITR 534. I have gone through the decision. The question in this case was framed to decide "Whether the forest lands, trees in which are of spontaneous growth, constitute agricultural lands within the meaning of Section 2(e)(i) of the Wealth Tax Act and liable to exemption? 5.26 It was argued by the appellant's counsel that the forest lands are capable of…

ACIT 21(1), MUMBAI vs. HARESH CHUNILAL RAJANI, MUMBAI

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

ITA 911/MUM/2015[2011-12]Status: DisposedITAT Mumbai22 Dec 2016AY 2011-12

Bench: S/Sh.B.R. Baskaran & Amit Shuklaआयकर अपील सं/.Ita No.911/Mum/2015,िनधा"रण वष"/Assessment Year-2011-12 Acit-21(1) Shri Haresh Chunilal Rajani Room No.116, 1St Floor, Piramal Prop. M/S. Kem Cards, Chambers, Parel Vs 701, Ashirwang, Mumbai-400 012. 72, Pochkhanwala Rd. Worli, Mumbai-400 025. Pan: Aacpr 3308 H (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती ओर से/Assessee By : Shri B.V. Jhaveri-Ar राज"व क" ओर से/ Revenue By : Shri M.C. Omi Ningshen-Dr सुनवाई क" तारीख / Date Of Hearing : 08.12.2016 घोषणा क" तारीख / Date Of Pronouncement : 22.12.2016 O R D E R लेखा सद"य लेखा सद"य बी लेखा सद"य लेखा सद"य बी बी.आर बी आर आर. . . . बा"करन आर बा"करन बा"करन के अनुसार बा"करन के अनुसार के अनुसार/ Per B.R. Baskaran, Am: के अनुसार The Appeal Filed By The Revenue Is Directed Against The Order Dated 21.11.2014 Passed By Ld Cit(A)-33, Mumbai For Assessment Year 2011-12. Though The Revenue Has Raised Many Grounds, All Of Them Are Directed Against A Single Issue, Viz., Whether The Ld Cit(A) Was Justified In Accepting The Contention Of The Assessee That The Land Sold By Him Was A Agricultural Land.

For Appellant: Shri B.V. Jhaveri-ARFor Respondent: Shri M.C. Omi Ningshen-DR
Section 2(14)

…आयकर अपीलीय अिधकरण, ‘एच’ खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “H” BENCH Before S/Sh.B.R. Baskaran,Accountant Member & Amit Shukla,Judicial Member आयकर अपील सं/.ITA No.911/Mum/2015,िनधा"रण वष"/Assessment Year-2011-12 ACIT-21(1) Shri Haresh Chunilal Rajani Room No.116, 1st floor, Piramal Prop. M/s. kem cards, Chambers, Parel Vs 701, Ashirwang, Mumbai-400 012. 72, Pochkhanwala Rd. Worli, Mumbai-400 025. PAN: AACPR 3308 H (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती ओर से/Assessee by : Shri B.V. Jhaveri-AR राज"व क" ओर से/ Revenue by : Shri M.C. Omi Ningshen-DR सुनवाई क" तारीख / Date of Heari…

Smt. Manyam Meenakshamma v. CWT (63 ITR 534) — Cited in 4 Judgments | BharatTax