How many judgments cite Suraj Lamp & Industries (P) Ltd. v. State of Haryana?

64 judgments on BharatTax cite Suraj Lamp & Industries (P) Ltd. v. State of Haryana (340 ITR 1), spanning 2016 to 2026.

Which sections of the Income Tax Act does Suraj Lamp & Industries (P) Ltd. v. State of Haryana come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 54, Section 2(47), Section 143(1), Section 1908.

Suraj Lamp & Industries (P) Ltd. v. State of Haryana

340 ITR 1Supreme Court of India2012#1798 most cited

What is Suraj Lamp & Industries (P) Ltd. v. State of Haryana authority for?

A transfer of immovable property by way of sale is legally valid only through a duly stamped and registered deed of conveyance. Unregistered instruments like agreements to sell, General Power of Attorney, or wills do not transfer title or create an interest in the property.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Suraj Lamp & Industries v State of Haryana · transfer of immovable property · registered deed of conveyance · agreement to sell · General Power of Attorney sales · section 2(47) Income Tax Act · Registration Act 1908 · date of transfer · capital gains property · legal title transfer

Also reported as

14 Taxmann.com 103

Sections most often in play

Section 1961 Section 143(3)Section 54 Section 2(47)Section 143(1)Section 1908 Section 234B Section 234C

Issues it is cited on

section 2(7)section 53a section 2(47)(v)section 53 section 2(47)section 54b date of transfer section 54 transfer of capital asset right to receive section 50c section 50

Judgments citing Suraj Lamp & Industries (P) Ltd. v. State of Haryana

BHARATKUMAR HARIDAS MEHTA,MUMBAI vs. DCIT, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 8409/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. K. Gopal, Adv. And

Section 56(2)(x)

…reliance on the Hon’ble Supreme Court’s decision in Suraj Lamp & reliance on the Hon’ble Supreme Court’s decision in reliance on the Hon’ble Supreme Court’s decision in Industries (P.) Ltd. vs. State of Haryana Industries (P.) Ltd. vs. State of Haryana [2012] 340 ITR 1 (SC). The [2012] 340 ITR 1 (SC). The Ld. CIT(A) held that in the absence of a registered conveyance deed Ld. CIT(A) held that in the absence of a registered co Ld. CIT(A) held that in the absence of a registered co in 2013, no title passed to the assessee until the year of registration in 2013, no title passed to the assessee until the year of regi…

SMT. SHREE JAIN ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(2), MUMBAI

In the result, we hold that

ITA 2565/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Jan 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethsmt. Shree Jain, 17/1, Vs. The Assistant Commissioner Of Income Anurag Ali Asker Rod, Off. Tax, Central Circle-5(2), Mumbai. Chunningham Road, 1/24, Room No.634, Aayakar Bhawan, Marsh Bangalore-560052. Karve Road, Churchgate, Mumbai- 400020. Pan/Gir No:Aarpj4573A (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 147Section 148Section 234ASection 250Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘F’ BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Smt. Shree Jain, 17/1, vs. The Assistant Commissioner of Income Anurag Ali Asker Rod, Off. Tax, Central Circle-5(2), Mumbai. Chunningham Road, 1/24, Room No.634, Aayakar Bhawan, Marsh Bangalore-560052. Karve Road, Churchgate, Mumbai- 400020. PAN/GIR No:AARPJ4573A (Appellant) (Respondent) Appellant by Shri Rajiv Khandelwal/ Shri Aaksh Kumar Respondent by Shri Vivek Perampurna (CIT-DR) Date of Hearing 20.01.2026 Date of Pronouncement 11.03.2026 O R D E R PER BI…

POONAM DHANANJAY SANDU,NAVI MUMBAI vs. INCOME TAX OFFICER, NAVI MUMBAI

In the result, the appeal filed by the assessee partly allowed

ITA 2050/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Nov 2025AY 2017-18

Bench: Shri Sandeep Gosain, () & Shri Girish Agrawal, ()

Section 143(3)Section 234BSection 250Section 270A(3)Section 270A(9)Section 54

…t the date of agreement to sell, when enforceable and accompanied by transfer of possession or rights, is to be considered the date of transfer under section 2(47). 10. Further, Apex Court in case of Suraj Lamp & Industries (P) Ltd. v. State of Haryana (2012) 340 ITR 1 (SC) had held that Section 54 makes it clear that a contract of sale, that is, an agreement of sale does not, of itself, create any interest in or charge on such property. It is, thus, clear that a transfer of immovable property by way of sale can only be by a deed of conveyance (sale deed). In the absence of a deed of conveyance 6 Poonam Dhananja…

ITO-19(3)(1), MUMBAI vs. SANGEETA NARESHKUMAR MEHTA, MUMBAI

In the result, appeal of the revenueis dismissed

ITA 3724/MUM/2023[2018-19]Status: DisposedITAT Mumbai13 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Smt. Renu Jauhri(Physical Hearing) Ito – 19(3)(1), Mumbai Sangeeta 405, Piramal Chambers, Parel, Vs Nareshkumar Mehta 1701 & 1702, 17Th Floor, Maharashtra - 400012. Aakashdeep, V.P. Road, Maharashtra – 400004. [Pan: Agbpm8012F] Appellant / Revenue Respondent / Assessee

Section 17Section 254(1)Section 54Section 54F

…shable on the fact and reliance on such decision in Balraj vs CIT 254 ITR 22 (Delhi) is misplaced. To support his submission, the ld. Sr. DR also relied upon the decision of Hon’ble Apex Court in Suraj Lamp & Industries Pvt. Ltd. vs State of Haryana (2012) 340 ITR 1 (SC). The ld. Sr. DR submits that in the said decision Hon’ble Apex Court held that immovable property can be lawfully transfer only by way of registered deed of conveyance. 3. On the other hand, ld. Authorised Representative (ld. AR) of the assessee supported the order of ld. CIT(A). The ld. AR of the assessee submits that language of section…

ACIT-2(3)(1), MUMBAI vs. SCAL SERVICES LTD, MUMBAI

ITA 3773/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Jun 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh TharFor Respondent: Dr. Kishor Dhule

Section 143(3)Section 144BSection 250Section 68Section 69C

…valid legal transactions. In this regard reliance was also placed by the learned Departmental Representative on the judgment of the 4 Assessment Year 2018-2019 Hon’ble Supreme Court in the case of Suraj Lamp & Industries Pvt. Ltd. vs. State of Haryana [2012] 340 ITR 1 (SC). It was further submitted by the Learned Departmental Representative that even during the remand proceedings the Assessee had failed to furnish the copy of the MoUs and therefore, the CIT(A) has incorrectly recorded in Paragraph 6.1 of the impugned order that the Assessee had furnished copy of the agreements. 4.4. Per contra, the Learned Auth…

MR.B.KUNHI AHMED ,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, MANGALORE

In the result, appeal of the assessee is partly allowed

ITA 386/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jun 2025AY 2012-13

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year :2012-13

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore

Section 132Section 139Section 143(1)

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year :2012-13 Shri. B. Kunhi Ahmed, Vs. DCIT, Hasnain Nadir, Opp. Fr. Mullers Mangalore. Hostel, Deralakatte, Mangalore – 575 018. PAN :ABLPA 9471 B APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 13.05.2025 Date of Pronouncement : 03.06.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal filed by the assessee against the Order passed by the CIT(A) on…

BHADRESHLABHSHANKAR JOSHI,MUMBAI vs. DCIT, CC-4(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 6528/MUM/2024[2012-13]Status: DisposedITAT Mumbai09 May 2025AY 2012-13

For Appellant: Shri Vijay MehtaFor Respondent: Shri Leyaqat Ali, Sr.DR

Section 143(1)Section 143(3)Section 147Section 148Section 250Section 50C

…of the Hon'ble Supreme Court in Kanwar Raj Singh (supra) before the learned CIT(A). However, the learned CIT(A), by placing reliance upon the decision of the Hon'ble Supreme Court in Suraj Lamps & Industries (P.) Ltd. vs. State of Haryana, reported in (2012) 340 ITR 1 (SC), rejected the submission of the assessee. From the perusal of\nthe decision of the Co-ordinate Bench of the Tribunal in Romell Housing\n(supra), we find that similar reliance upon the decision of the Hon'ble Supreme\nCourt in Suraj Lamps & Industries (P.) Lamp (supra) was placed by the First\nAppellate Authority in the facts of that case. We f…

RAJEEV VASUDEVA,DELHI vs. DCIT CIRCLE INTERNATIONAL TAXATION 3(1) , DELHI

In the result, appeal of the assessee is partly allowed

ITA 2343/DEL/2023[2020-21]Status: DisposedITAT Delhi08 Nov 2024AY 2020-21

Bench: us, the only effective issue to be decided in this appeal is as to whether the learned CIT(A) was justified in confirming the action of the learned AO in denying the claim of exemption under section 54F of the Act in the facts and circumstances of the instant case.

Section 143(3)Section 144C(13)Section 144C(5)Section 54F

…e than one house property as on the date of transfer of original capital asset. 9. We find that the Hon’ble Supreme Court in case of CIT Vs. Balbir Singh Maini reported in 398 ITR 531 (SC) and Suraj Lamp & Industries Pvt. Ltd. Vs. State of Haryana reported in 340 ITR 1 5 | P a g e (SC) had held that when possession of the property was not handed over to the assessee, the assessee cannot be held to be the owner of such property. Further, we find that the assessee is only 50% owner of the property in Marbella Emaar MGF, hence, he is not the absolute owner. Lack of absolute ownership in a property cannot be constru…

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI vs. ROMELL HOUSING LLP, MUMBAI

ITA 3935/MUM/2023[2018-19]Status: DisposedITAT Mumbai18 Oct 2024AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Gagan Goyal

For Appellant: Shri Nitesh JoshiFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 253(4)Section 56(2)(x)

…this transaction was not considered in the balancesheet or in the notes to accounts by the assessee. The learned CIT(A) also relied upon the decision of the Hon'ble Supreme Court in the Suraj Lamp &Industries (P.) Ltd. vs. State of Haryana, reported in (2012) 340 ITR 1 (SC),to support the conclusion that registered deed of conveyance is the only mode of legal transfer of the immovable property and without it, the assessee would not have got valid rights in the immovable property. Accordingly, the learnedCIT(A), inter alia, upheld the findings of the AO that the provisions of section 56(2)(x) of the Act are applic…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. SIVA JYOTHI PALAM, VIJAYAWADA

In the result, appeal filed by the Revenue is dismissed

ITA 268/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam09 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Assistant Commissioner Of Vs. Siva Jyothi Palam, Income Tax, Vijayawada. Circle-1(1), Pan: Bksps2554L Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 04/Viz/2024 (In आयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Siva Jyothi Palam, Vs. Assistant Commissioner Of Vijayawada. Income Tax, Pan: Bksps2554L Circle-1(1), Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 01/10/2024 घोषणा क" तारीख/Date Of : 09/10/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 143(2)Section 143(3)Section 54F

…herefore, the Ld. DR pleaded to set aside the order of the Ld. CIT(A)-NFAC and to uphold the order of the Ld. AO. The Ld. DR heavily relied on the decision of the Hon’ble Supreme Court in the case of Suraj Lamp & Industries (P.) Ltd vs State of Haryana [2012] 340 ITR 1 (SC) and the decision of the Hon’ble Kolkata High Court in the case of Hall and Anderson (P.) Ltd vs. CIT [1963] 47 ITR 790 (Cal.). 7. On the other hand, the Ld. Authorized Representative [“Ld. AR”] has submitted that the assessee has entered into an agreement of sale immediately after selling of the vacant land and the payment for the purchased h…

BADRI PRASAD PATIDAR,BHOPAL vs. ITO 2(5), BHOPAL

In the result all the three appeals of the assessee(s) are allowed for statistical purpose

ITA 401/IND/2024[2013-14]Status: DisposedITAT Indore28 Aug 2024AY 2013-14

Bench: Shri Vijay Pal Raoshri Shyamlal Patidar, Ito 2(5), बनाम/ House No.23, Bhopal Vs. Near Ram Mandir, Purani Basti Jhatkhedi, Bhopal (Pan: Efqpp51544H) (Assessee/Appellant) (Revenue/Respondent) Mohan Patidar (Through Ito 2(5), बनाम/ Legal Heir Jamna Bhopal Vs. Prasad Patidar, House No.53, Purani Basti, Bhopal (Pan: Dphpp2974H) (Assessee/Appellant) (Revenue/Respondent) Shri Badri Prasad Ito 2(5), बनाम/ Patidar, Bhopal Vs. Village Jatkhedi, Post Misrod, Bhopal (Pan: Agtpp3050G) (Assessee/Appellant) (Revenue/Respondent)

Section 148Section 50C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER Shri Shyamlal Patidar, ITO 2(5), बनाम/ House No.23, Bhopal Vs. Near Ram Mandir, Purani Basti Jhatkhedi, Bhopal (PAN: EFQPP51544H) (Assessee/Appellant) (Revenue/Respondent) Mohan Patidar (Through ITO 2(5), बनाम/ Legal Heir Jamna Bhopal Vs. Prasad Patidar, House No.53, Purani Basti, Bhopal (PAN: DPHPP2974H) (Assessee/Appellant) (Revenue/Respondent) Shri Badri Prasad ITO 2(5), बनाम/ Patidar, Bhopal Vs. Village Jatkhedi, Post Misrod, Bhopal (PAN: AGTPP3050G) (Assessee/Appel…

MOHAN PATIDAR L/H SHRI JAMNA PRASAD PATIDAR,BHOPAL vs. INCOME TAX OFFICER 2(5), BHOPAL

In the result all the three appeals of the assessee(s) are allowed for statistical purpose

ITA 287/IND/2023[2013-14]Status: DisposedITAT Indore28 Aug 2024AY 2013-14

Section 148Section 50C

SHYAM LAL PATIDAR,BHOPAL vs. INCOME TAX OFFICER, BHOPAL

In the result all the three appeals of the assessee(s) are allowed for statistical purpose

ITA 286/IND/2023[2013-14]Status: DisposedITAT Indore28 Aug 2024AY 2013-14

Section 148Section 50C

GORLAS INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER ,WARD 2(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 407/HYD/2021[2014-15]Status: DisposedITAT Hyderabad14 Aug 2024AY 2014-15

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: : Shri Kumar Pranav, CIT-DR

Section 148Section 271(1)(c)

…f the property or not. ITA No.407/Hyd/2021 Page 17 17. In our considered opinion to the above, questions has already been answered by the Hon’ble Supreme Court in catena of judgements, more particularly, in the case of Suraj Lamp Vs. State of Haryana,(2012) 340 ITR 1, wherein it was held as under : “6. In this background, we will examine the validity and legality of SA/GPA/WILL transactions. We have heard learned Mr. Gopal Subramanian, Amicus Curiae and noted the views of the Government of NCT of Delhi, Government of Haryana, Government of Punjab and Government of Uttar Pradesh who have filed their submissions…

BASABDUTTA DUTTA. ,BANKURA vs. ITO,WARD- 3(1), KENDUADIHI, , KENDUADIHI

The appeal of the assessee stands allowed

ITA 868/KOL/2023[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.868/Kol/2023 Assessment Year: 2014-15 Basabdutta Dutta…………………..……………………....………....Appellant Kayasthapara, P.O+Dist – Bankura, Pin-722101. [Pan: Adtpd8748C] Vs. Ito, Ward-3(1), Bankura….................................................…..…..... Respondent Appearances By: Shri S. M. Surana, Advocate & D.K. Sen, Advocate, Appeared On Behalf Of The Appellant. Shri Sallong Yaden, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 13, 2024 Date Of Pronouncing The Order : July 11, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.07.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit(A)(Nfac) In Consideration Of The Facts & Circumstances Of The Case, Erred In Confirming Disallowance On Account Of Exemption Of Rs.1,65,52,344.00 Claimed U/S 54F On Return Of Income. 2. For That The Ld. Cit(A)(Nfac) In Consideration Of The Facts & Circumstances Of The Case, Is Not Justified To Confirm Addition Of Rs.7,38,588.00 Made U/S 56(2)(Vii) 3. For That The Appellant Reserves His Right To Add To, To Alter, To Amend The Grounds & To Adduce Paper & Document At The Time Of Hearing.”

Section 250Section 54FSection 56(2)(VII)

…plicable to the facts and issues in the present case. The Coordinate Chennai Bench of the Tribunal while relying upon the decision of the Hon’ble Supreme Court in the case of ‘Suraj Lamp & Industries Pvt. Ltd. v. State of Haryana & Another’ reported in [2012] 340 ITR 1 (SC) has held that when it comes to the beneficial provisions of section 54F of the Act, what is required to be seen is whether the assessee has invested amount for purchase of property or not? And further that the claim of benefit u/s 54F of the Act cannot be denied on the ground of technical lapses like non-registration of agreement to sale, etc.…

THE ACIT CENTRAL-1, BHOPAL vs. SMT MEENAKSHI SARAIYA, BHOPAL

In the result, appeal of the revenue and CO are dismissed

ITA 231/IND/2023[2018-19]Status: DisposedITAT Indore29 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central)- Smt. Meenakshi Saraiya Bhopal E-13/111, Arera Colony Vs. Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Anrps3407K Revenue By Shri Ashish Goyal & N.D. Patwa, Ars Assessee By Shri Ila Parmar, Cit- Dr

Section 132Section 132(4)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT (Central)- Smt. Meenakshi Saraiya Bhopal E-13/111, Arera Colony Vs. Bhopal (Appellant / Revenue) (Respondent/ Assessee) PAN: ANRPS3407K Revenue by Shri Ashish Goyal & N.D. Patwa, ARs Assessee by Shri Ila Parmar, CIT- DR CO No.02/Ind/2024 (Arising out of ITA No.231/Ind/2023) (Assessment Year: 2018-19) Smt. Meenakshi Saraiya ACIT (Central)- E-13/111, Arera Colony Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN…

AKUNURI SAI AVINASH,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed for statistical purposes as indicated herein above

ITA 42/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Bleआयकरअपीलसं./ I.T.A. No.42/Viz/2023 (धनधाारणिर्ा/ Assessment Year : 2016-17) Akunuri Sai Avinash, Vs. The Asst. Commissioner Of Rep. By Gpa Holder Dr. Akunuri Income Tax, Sai Babu, Circle (International Taxation), Visakhapatnam. Visakhapatnam. Pan: (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्याथीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाईकीतारीख/ Date Of Hearing : 26/03/2024 घोर्णाकीतारीख/Date Of : 12/04/2024 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 144CSection 147Section 148Section 50C

…आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON‟BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON‟BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.42/Viz/2023 (धनधाारणिर्ा/ Assessment Year : 2016-17) Akunuri Sai Avinash, Vs. The Asst. Commissioner of Rep. by GPA Holder Dr. Akunuri Income Tax, Sai Babu, Circle (International Taxation), Visakhapatnam. Visakhapatnam. PAN: (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथीकीओरसे/ Ass…

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR

Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No.156/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Demi Realtors, Deputy Commissioner of Flat No.610, 6th Floor, Vs. Income Tax, Babukhan Estate, Circle-6(1), I.T. Towers, Basheerbagh, Hyderabad. Hyderabad – 500 001. PAN : AAFFD9401P. अपीलधर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee Shri A.V. Raghuram, Advocate by: रधजस्‍व द्वधरध/Revenue by: Ms. T. Vijaya Lakhsmi, CIT-DR सुिवधई की त…

RAJIV KUMAR NANDLAL VARMA,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX -23(3),, MUMBAI

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

ITA 3241/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Jan 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Asst. Commissioner Of Rajiv Kumar Nandlal Varma Income Tax-23(3) C/O.Mangaldas D Shah & Co 506, 5Th Floor, Lotus House 33-A, Vs. Room No.104, Matru Mandir New Marine Lines, Mumbai-400020 Mumbai-400007 (Appellant) (Respondent) Pan No. Aajpv8710G

For Appellant: Shri Tej Mohan Singh, ARFor Respondent: Shri Mahita Nair, Sr. DR

Section 143(2)Section 143(3)Section 54Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM Asst. Commissioner of Rajiv Kumar Nandlal Varma Income Tax-23(3) C/o.Mangaldas D Shah & Co 506, 5th Floor, Lotus House 33-A, Vs. Room No.104, Matru Mandir New Marine Lines, Mumbai-400020 Mumbai-400007 (Appellant) (Respondent) PAN No. AAJPV8710G Assessee by : Shri Tej Mohan Singh, AR Revenue by : Shri Mahita Nair, Sr. DR Date of hearing: 02.01.2024 Date of pronouncement 05.01.2024 : O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No 3241/Mum/2023 is filed by the assessee for A.Y. 2013- 14 again…

SH. PARMANAND SISODIYA,INDORE vs. ITO-1(2), INDORE, INDORE

In the result, the appeal of the assessee is allowed for statistical

ITA 202/IND/2023[2015-16]Status: DisposedITAT Indore30 Oct 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Parmanand Sisodiya, Ito, Flat No.404-405, Ax-18-C, 1(2), Satyamitra Paradise, Indore. Scheme No.71, Gumasta Vs. Nagar, Indore. (Appellant / Assessee) (Respondent/ Revenue) Pan: Alops1416K Assessee By Shri S.S.Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.10.2023 Date Of Pronouncement 30.10.2023

Section 54Section 54B

…t. He has submitted that the judgment of Hon'ble Supreme Court in the case of CIT vs. Balbir Singh Maini, 398 ITR 532 is applicable. Further, he has relied upon the decision of the Hon'ble Supreme Court in the case of Suraj Lands Industries Private Limited, 340 ITR 1, and submitted that an immovable property can be legally and lawfully transferred/conveyed only by way of registered deed of conveyance. He has relied upon the orders of the authorities below. 6. We have heard the rival submissions as well as material placed on record. The first contention raised by the Ld. Authorized Representative of the assess…

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