Smt. Parvathi Devi & Ors. v. CIT (AP)

164 ITR 675Reported decision#13547 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Judgments citing Smt. Parvathi Devi & Ors. v. CIT (AP)

DCIT, Chennai vs. A.Sivasankar, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 953/CHNY/2017[2011-12]Status: DisposedITAT Chennai31 May 2022AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…joint sale thereof within a period of 15 months - Land fit only for house sites - Adventure in the nature of trade. There was no intention to use such large piece of land for constructing their houses - Business income. Smt. Parvathi Devi & Ors. Vs. CIT (AP) 164 ITR 675 Sale of land after plotting - Business venture CIT Vs. R.Ramaiah & Ors (Kar) 146 ITR 39 Indramani Bai & Another Vs. Addl.CIT (SC) 200 ITR 594 Addl.CIT Vs. Chikkaveerayya Lingaiah (Kar) 164 ITR 41 G. Venkataswami Naidu & Co Vs. CIT (SC) 35 ITR 594. Agriculturist purchasing lands in a series of transactions and selling them within a reasonably…

DCIT, Chennai vs. A.Sivasankar, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 952/CHNY/2017[2010-11]Status: DisposedITAT Chennai31 May 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…joint sale thereof within a period of 15 months - Land fit only for house sites - Adventure in the nature of trade. There was no intention to use such large piece of land for constructing their houses - Business income. Smt. Parvathi Devi & Ors. Vs. CIT (AP) 164 ITR 675 Sale of land after plotting - Business venture CIT Vs. R.Ramaiah & Ors (Kar) 146 ITR 39 Indramani Bai & Another Vs. Addl.CIT (SC) 200 ITR 594 Addl.CIT Vs. Chikkaveerayya Lingaiah (Kar) 164 ITR 41 G. Venkataswami Naidu & Co Vs. CIT (SC) 35 ITR 594. Agriculturist purchasing lands in a series of transactions and selling them within a reasonably…

DCIT, Chennai vs. A.Sivasankar, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 951/CHNY/2017[2008-09]Status: DisposedITAT Chennai31 May 2022AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…joint sale thereof within a period of 15 months - Land fit only for house sites - Adventure in the nature of trade. There was no intention to use such large piece of land for constructing their houses - Business income. Smt. Parvathi Devi & Ors. Vs. CIT (AP) 164 ITR 675 Sale of land after plotting - Business venture CIT Vs. R.Ramaiah & Ors (Kar) 146 ITR 39 Indramani Bai & Another Vs. Addl.CIT (SC) 200 ITR 594 Addl.CIT Vs. Chikkaveerayya Lingaiah (Kar) 164 ITR 41 G. Venkataswami Naidu & Co Vs. CIT (SC) 35 ITR 594. Agriculturist purchasing lands in a series of transactions and selling them within a reasonably…

A.Sivashankar, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 620/CHNY/2017[2011-12]Status: DisposedITAT Chennai31 May 2022AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…joint sale thereof within a period of 15 months - Land fit only for house sites - Adventure in the nature of trade. There was no intention to use such large piece of land for constructing their houses - Business income. Smt. Parvathi Devi & Ors. Vs. CIT (AP) 164 ITR 675 Sale of land after plotting - Business venture CIT Vs. R.Ramaiah & Ors (Kar) 146 ITR 39 Indramani Bai & Another Vs. Addl.CIT (SC) 200 ITR 594 Addl.CIT Vs. Chikkaveerayya Lingaiah (Kar) 164 ITR 41 G. Venkataswami Naidu & Co Vs. CIT (SC) 35 ITR 594. Agriculturist purchasing lands in a series of transactions and selling them within a reasonably…

A.Sivashankar, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 619/CHNY/2017[2010-11]Status: DisposedITAT Chennai31 May 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…joint sale thereof within a period of 15 months - Land fit only for house sites - Adventure in the nature of trade. There was no intention to use such large piece of land for constructing their houses - Business income. Smt. Parvathi Devi & Ors. Vs. CIT (AP) 164 ITR 675 Sale of land after plotting - Business venture CIT Vs. R.Ramaiah & Ors (Kar) 146 ITR 39 Indramani Bai & Another Vs. Addl.CIT (SC) 200 ITR 594 Addl.CIT Vs. Chikkaveerayya Lingaiah (Kar) 164 ITR 41 G. Venkataswami Naidu & Co Vs. CIT (SC) 35 ITR 594. Agriculturist purchasing lands in a series of transactions and selling them within a reasonably…

A.Sivashankar, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 618/CHNY/2017[2009-10]Status: DisposedITAT Chennai31 May 2022AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…joint sale thereof within a period of 15 months - Land fit only for house sites - Adventure in the nature of trade. There was no intention to use such large piece of land for constructing their houses - Business income. Smt. Parvathi Devi & Ors. Vs. CIT (AP) 164 ITR 675 Sale of land after plotting - Business venture CIT Vs. R.Ramaiah & Ors (Kar) 146 ITR 39 Indramani Bai & Another Vs. Addl.CIT (SC) 200 ITR 594 Addl.CIT Vs. Chikkaveerayya Lingaiah (Kar) 164 ITR 41 G. Venkataswami Naidu & Co Vs. CIT (SC) 35 ITR 594. Agriculturist purchasing lands in a series of transactions and selling them within a reasonably…

A.Sivashankar, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 617/CHNY/2017[2008-09]Status: DisposedITAT Chennai31 May 2022AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…joint sale thereof within a period of 15 months - Land fit only for house sites - Adventure in the nature of trade. There was no intention to use such large piece of land for constructing their houses - Business income. Smt. Parvathi Devi & Ors. Vs. CIT (AP) 164 ITR 675 Sale of land after plotting - Business venture CIT Vs. R.Ramaiah & Ors (Kar) 146 ITR 39 Indramani Bai & Another Vs. Addl.CIT (SC) 200 ITR 594 Addl.CIT Vs. Chikkaveerayya Lingaiah (Kar) 164 ITR 41 G. Venkataswami Naidu & Co Vs. CIT (SC) 35 ITR 594. Agriculturist purchasing lands in a series of transactions and selling them within a reasonably…

Smt. Parvathi Devi & Ors. v. CIT (AP) (164 ITR 675) — Cited in 7 Judgments | BharatTax