Sri Krishna RaoL. Balekai v. WTO

48 ITR 472Reported decision#15896 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2018 to 2018.

Judgments citing Sri Krishna RaoL. Balekai v. WTO

Hari Singh, Jaipur vs. ITO, Alwar

In the result, all the six appeals of the assessees are allowed on the

ITA 835/JPR/2014[2008-09]Status: DisposedITAT Jaipur23 Apr 2018AY 2008-09
Section 2(14)

…agriculture land. The onus is on the assessee to establish the nature of the land. When once the assessee discharges the onus, the onus shifts to the department to prove the land is not agricultural. Further in the matter of Sri Krishna RaoL. Balekai V/s. WTO 48 ITR 472(Mys) it was held that present characteristics and not potentialities of a land are the proper criterion. If a land is ordinarily used for the purposes of agricultural and allied to agriculture, it would be agricultural land. 6. Parameter laid down by the decision of the courts – In the case of Sarifabibi Mohmed Ibrahim & Ors vs. CIT 204 ITR 6321…

Manfool Gurjar, Jaipur vs. ITO, Alwar

In the result, all the six appeals of the assessees are allowed on the

ITA 834/JPR/2014[2008-09]Status: DisposedITAT Jaipur23 Apr 2018AY 2008-09
Section 2(14)

…agriculture land. The onus is on the assessee to establish the nature of the land. When once the assessee discharges the onus, the onus shifts to the department to prove the land is not agricultural. Further in the matter of Sri Krishna RaoL. Balekai V/s. WTO 48 ITR 472(Mys) it was held that present characteristics and not potentialities of a land are the proper criterion. If a land is ordinarily used for the purposes of agricultural and allied to agriculture, it would be agricultural land. 6. Parameter laid down by the decision of the courts – In the case of Sarifabibi Mohmed Ibrahim & Ors vs. CIT 204 ITR 6321…

Sukhdai W/O Late Sh. Narayan Singh, Jaipur vs. ITO, Alwar

In the result, all the six appeals of the assessees are allowed on the

ITA 833/JPR/2014[2008-09]Status: DisposedITAT Jaipur23 Apr 2018AY 2008-09
Section 2(14)

…agriculture land. The onus is on the assessee to establish the nature of the land. When once the assessee discharges the onus, the onus shifts to the department to prove the land is not agricultural. Further in the matter of Sri Krishna RaoL. Balekai V/s. WTO 48 ITR 472(Mys) it was held that present characteristics and not potentialities of a land are the proper criterion. If a land is ordinarily used for the purposes of agricultural and allied to agriculture, it would be agricultural land. 6. Parameter laid down by the decision of the courts – In the case of Sarifabibi Mohmed Ibrahim & Ors vs. CIT 204 ITR 6321…

Jagat Singh, Jaipur vs. ITO, Alwar

In the result, all the six appeals of the assessees are allowed on the

ITA 837/JPR/2014[2008-09]Status: DisposedITAT Jaipur23 Apr 2018AY 2008-09
Section 2(14)

…agriculture land. The onus is on the assessee to establish the nature of the land. When once the assessee discharges the onus, the onus shifts to the department to prove the land is not agricultural. Further in the matter of Sri Krishna RaoL. Balekai V/s. WTO 48 ITR 472(Mys) it was held that present characteristics and not potentialities of a land are the proper criterion. If a land is ordinarily used for the purposes of agricultural and allied to agriculture, it would be agricultural land. 6. Parameter laid down by the decision of the courts – In the case of Sarifabibi Mohmed Ibrahim & Ors vs. CIT 204 ITR 6321…

Shyam Lal, Jaipur vs. ITO, Alwar

In the result, all the six appeals of the assessees are allowed on the

ITA 836/JPR/2014[2008-09]Status: DisposedITAT Jaipur23 Apr 2018AY 2008-09
Section 2(14)

…agriculture land. The onus is on the assessee to establish the nature of the land. When once the assessee discharges the onus, the onus shifts to the department to prove the land is not agricultural. Further in the matter of Sri Krishna RaoL. Balekai V/s. WTO 48 ITR 472(Mys) it was held that present characteristics and not potentialities of a land are the proper criterion. If a land is ordinarily used for the purposes of agricultural and allied to agriculture, it would be agricultural land. 6. Parameter laid down by the decision of the courts – In the case of Sarifabibi Mohmed Ibrahim & Ors vs. CIT 204 ITR 6321…

Shri Mamchand Gurjar, Alwar vs. ITO, Alwar

In the result, all the six appeals of the assessees are allowed on the

ITA 758/JPR/2011[2008-09]Status: DisposedITAT Jaipur23 Apr 2018AY 2008-09
Section 2(14)

…agriculture land. The onus is on the assessee to establish the nature of the land. When once the assessee discharges the onus, the onus shifts to the department to prove the land is not agricultural. Further in the matter of Sri Krishna RaoL. Balekai V/s. WTO 48 ITR 472(Mys) it was held that present characteristics and not potentialities of a land are the proper criterion. If a land is ordinarily used for the purposes of agricultural and allied to agriculture, it would be agricultural land. 6. Parameter laid down by the decision of the courts – In the case of Sarifabibi Mohmed Ibrahim & Ors vs. CIT 204 ITR 6321…

Sri Krishna RaoL. Balekai v. WTO (48 ITR 472) — Cited in 6 Judgments | BharatTax