How many judgments cite Smt. Raj Rani Devi Ramna v. CIT?

21 judgments on BharatTax cite Smt. Raj Rani Devi Ramna v. CIT (201 ITR 1032), spanning 2016 to 2026.

Which sections of the Income Tax Act does Smt. Raj Rani Devi Ramna v. CIT come up under?

It is most often cited in judgments turning on Section 143(1), Section 143(3), Section 147, Section 148, Section 194IA, Section 2(42A).

Smt. Raj Rani Devi Ramna v. CIT

201 ITR 1032High Court1993#5456 most cited

What is Smt. Raj Rani Devi Ramna v. CIT authority for?

The transfer of property does not necessarily occur upon registration; the true test is the intention of the parties and whether there are any conditions precedent like payment of consideration or delivery of the deed.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Smt. Raj Rani Devi Ramna · Raj Rani Devi Ramna v. CIT · 201 ITR 1032 · intention of parties · operative transfer · condition precedent · payment of consideration · delivery of deed · registration of instrument · capital gains

Sections most often in play

Section 143(1)Section 143(3)Section 147 Section 148 Section 194IA Section 2(42A)Section 2(47)Section 234A

Judgments citing Smt. Raj Rani Devi Ramna v. CIT

Ghanshyam Harjivandas Patadia, Mumbai vs. ITO WD 25(3)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 3643/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 Aug 2016AY 2005-06

Bench: Shri D.Karunakara Rao & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 3643/Mum/2014 ("नधा"रण वष" / Assessment Year:2005-06 Mr. Ghanshyam The Ito-25(3)(1), बनाम/ Harjivandas Patadia, Mumbai Vs. C/O Sweet Home Developers Pvt. Ltd., 193, Bubna House, 1St Floor, S.V. Road, Kandivali(W), Mumbai-400 067 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabpp 4713A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri Jayesh Dadia ""यथ" क" ओर से/Respondent By: Shri Airiju Jaikaran

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Airiju Jaikaran

Section 133(6)Section 144Section 148

…le will become effective only on payment of the entire consideration amount. On this background of facts, it has to be held that there was no transfer of land covered by the sale deeds making the Assessee liable for capital gains tax, under section 45. (1993) 201 ITR 1032 (Patna) Smt. Raj Rani Devi Ramna Title to immovable property will not pass till conveyance is executed and registered. The following is the short summary of all the transactions took place with reference to the case under consideration: a) During the year under assessment assessee has made a sale deed for plot of land dated 21st March 2005 for…