Smt. Shantaben P. Gandhi v. CIT

129 ITR 218Reported decision1981#22326 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2018.

Judgments citing Smt. Shantaben P. Gandhi v. CIT

ITO 26(1)(5), Mumbai vs. Gope G. Shahani, Mumbai

In the result, the appeal Revenue is dismissed

ITA 6895/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Jagdish T. PunjabiFor Respondent: Shri V. Vidhyadhar, DR
Section 143(3)Section 2Section 54Section 54(1)Section 54(2)

…he assessee had substantially complied with the provisions of section 54E and he should be given the benefit of that section. Dr. Balasubramaniam drew our attention to a decision of the Gujarat High Court in the case of Smt. Shantaben P. Gandhi v. CIT [1981] 129 ITR 218. In that case, the assessee's property was divided into two portions one of which was larger than the other. A building was constructed on the larger portion which was partly occupied by the assessee. The assessee constructed a house on the smaller plot and the construction was completed in March, 1968. The larger plot with the building standing…

ACIT, New Delhi vs. Yashodhar Kumar Jain, New Delhi

In the result, both the Appeals filed by the Assessee as well as

ITA 1697/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Jun 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2008-09

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR
Section 143(1)Section 40Section 54

…re and two years after the date of transfer, or been constructed within the period of three years after the date of transfer. The Assessing Officer has relied on the judgement of the Gujarat High Court in the case of Smt. Shantaben P. Gandhi vs. CIT [1981] 129 ITR 218, wherein it was held that the exemption under section 54 is not available where the new construction is made before the transfer of the existing house, The appellant on the other hand, has relied on the judgement of the Allahabad High Court in the case of CIT vs. H.K. Kapoor [1998] 150 CTR 128, wherein it was held that exemption on capita' gain…

Yashodhar Kumar Jain, New Delhi vs. ACIT, New Delhi

In the result, both the Appeals filed by the Assessee as well as

ITA 1449/DEL/2012[2008-09]Status: DisposedITAT Delhi03 Jun 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2008-09

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR
Section 143(1)Section 40Section 54

…re and two years after the date of transfer, or been constructed within the period of three years after the date of transfer. The Assessing Officer has relied on the judgement of the Gujarat High Court in the case of Smt. Shantaben P. Gandhi vs. CIT [1981] 129 ITR 218, wherein it was held that the exemption under section 54 is not available where the new construction is made before the transfer of the existing house, The appellant on the other hand, has relied on the judgement of the Allahabad High Court in the case of CIT vs. H.K. Kapoor [1998] 150 CTR 128, wherein it was held that exemption on capita' gain…

Smt. Shantaben P. Gandhi v. CIT (129 ITR 218) — Cited in 3 Judgments | BharatTax