Smt. Shail Moti Lal v. CIT

75 Taxmann.com 223High Court2016#21354 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2022.

Judgments citing Smt. Shail Moti Lal v. CIT

Bhagvat Singh, Khurja vs. ITO, Ward- 1(3), Bulandshahr

The appeal is dismissed

ITA 1239/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Nov 2022AY 2009-10

Bench: Shri Shamim Yahya & Shri Anubhav Sharmabhagvat Singh, Vs. Ito, C/O. Jai Kisha, Adv, 86, Ward-1(3), Nai Basti, Khurja, Aligarh Bulandshahr (Appellant) (Respondent) Pan: Dbwps8579E

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR

Section 142(1)Section 143(2)Section 144Section 148Section 2(14)Section 50C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Bhagvat Singh, Vs. ITO, C/o. Jai Kisha, Adv, 86, Ward-1(3), Nai Basti, Khurja, Aligarh Bulandshahr (Appellant) (Respondent) PAN: DBWPS8579E Assessee by : None Revenue by: Sh. Kanv Bali, Sr. DR Date of Hearing 22/11/2022 Date of pronouncement 30/11/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee against the order dated 30.11.2017 of Ld. CIT(A), Aligarh (hereinafter referred as Ld. First Appellate Authority) arising out…

Dr.Syed Rahmatullah Azizullah, Gulbarga vs. The Income Tax Officer Ward-3, Kalaburagi

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

ITA 241/BANG/2019[2011-12]Status: DisposedITAT Bangalore10 May 2019AY 2011-12

Bench: Shri Arun Kumar Garodia

For Appellant: Shri H.N. Khincha, CAFor Respondent: Shri Palani Kumar, Addl. CIT (DR)

Section 148Section 234ASection 50CSection 50C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos. 240 & 241/Bang/2019 Assessment Years :2010-11 & 2011-12 Dr. Syed Rahmatullah Azizullah, H.No. 1-655/C, Timapuri The Income Tax Officer, Compound, Vs. Ward – 3, Railway Station Road, Kalaburagi. Station Bazar, Gulbarga – 585 102. PAN: AGDPS6044H APPELLANT RESPONDENT Assessee by : Shri H.N. Khincha, CA Revenue by : Shri Palani Kumar, Addl. CIT (DR) Date of hearing : 01.05.2019 Date of Pronouncement : 10.05.2019 O R D E R Per Shri A.K. Garodia, Accountant Member Both these appeals are filed by…

Dr.Syed Rahmatullah Azizullah, Gulbarga vs. The Income Tax Officer Ward-3, Kalaburagi

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

ITA 240/BANG/2019[2010-11]Status: DisposedITAT Bangalore10 May 2019AY 2010-11

Bench: Shri Arun Kumar Garodia

For Appellant: Shri H.N. Khincha, CAFor Respondent: Shri Palani Kumar, Addl. CIT (DR)

Section 148Section 234ASection 50CSection 50C(1)

Shri Girish P. Rupani, Mumbai vs. ACIT 23(1), Mumbai

In the result, ground no.1 of the appeal is

ITA 1028/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Apr 2019AY 2012-13

Bench: Shri Pawan Singh & Shri N.K. Pradhanshri Girish P. Rupani Acit-23(1) Room No. 122, 1St Floor, Makhija Chambers, 196, Turner Road, Bandra (W), Matru Mandir, Grant Road, Mumbai-400050. Mumbai-400007. Vs. Pan: Aaapr6723P Appellant Respondent Appellant By : Shri S.M. Makhija (C.A.) Respondent By : Shri S.K. Mishra (Sr. Dr) Date Of Hearing : 05.04.2019 Date Of Pronouncement : 10.04.2019

For Appellant: Shri S.M. Makhija (C.A.)For Respondent: Shri S.K. Mishra (Sr. DR)

Section 143(3)Section 254(1)Section 54Section 54F

…therefore the assessee is not entitled to claim LTCG in respect of amount received on the ground of compensation from the builder. In support of his submission, the ld. DR relied upon the decision of Hon’ble Allahabad High Court in Smt. Shobha Jain vs. CIT [75 Taxmann.com 223 (Ald.). 6. We have considered the rival submissions of the parties and have gone through the orders of authorities below. We have also deliberated on the case law relied by ld. AR for the assessee and the ld. DR for the revenue. We have noted that there is no dispute that the assessee booked one flat on 10.04.2007 at the total cost of R…