Tulla Veerender v. Addl. CIT

INCOME TAX OFFICER, KORAMANGALA BANGALORE vs. NADAKRISHNA THIMMAIAH, BANGALORE

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

…ITA Nos.130/Bang/2023 M/s. SPR Spirits Pvt. Ltd., Bangalore ITA No.653/Bang/2023 Nadakrishna Thimmaiah, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.130/Bang/2023 Assessment Year: 2007-08 M/s. SPR Spirits Private Limited (Formerly known as SPR Group Holdings Pvt. Ltd.) No.F-113, 2CD, Central Chambers 2nd Floor, 2nd Main, Gandhinagar Bengaluru 560 009 Karnataka PAN NO: AAECS2377M APPELLANT DCIT Vs. Central Circle-1(3) Bengaluru RESPONDENT ITO Ward-5(2)(1) Bengaluru APPELLANT ITA Nos.653/Bang/2023…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

…ITA Nos.130/Bang/2023 M/s. SPR Spirits Pvt. Ltd., Bangalore ITA No.653/Bang/2023 Nadakrishna Thimmaiah, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.130/Bang/2023 Assessment Year: 2007-08 M/s. SPR Spirits Private Limited (Formerly known as SPR Group Holdings Pvt. Ltd.) No.F-113, 2CD, Central Chambers 2nd Floor, 2nd Main, Gandhinagar Bengaluru 560 009 Karnataka PAN NO : AAECS2377M APPELLANT DCIT Vs. Central Circle-1(3) Bengaluru RESPONDENT ITO Ward-5(2)(1) Bengaluru APPELLANT ITA Nos.653/Bang/2023…

SRI KAMANAHALLI PILLA REDDY NAGESH,BANGALORE vs. INCOME TAX OFFICER, WARD- 4(3)(5), BANGALORE

Accordingly, this ground of the assessee is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15 Shri Kamanahalli Pilla Reddy Nagesh, Kamanahalli Village, Kagur The Income Tax Post, Officer, Sarjapura Road, Ward – 4 [3] [5], Anekal Taluk, Bangalore. Vs. Bangalore – 562 125. Pan: Adfpn8365H Appellant Respondent Assessee By : Shri Guruswamy, Itp : Shri V.S. Chakrapani, Cit- Revenue By Dr Date Of Hearing : 01-06-2022 Date Of Pronouncement : 21-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 28.03.2019 Passed By Ld.Cit(A)-9, Bangalore For A.Y. 2014-15 On The Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant, Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Learned Cit[A] Is Not Justified In Upholding The Assessment Order Passed U/S. 143[3] Of The Act Despite The Fact That No Valid Notice U/S.143[2] Of The Act Was Served

…the land is recorded as agricultural land in the revenue records, it would only enure in favour of the assessee as agricultural land and assessee is entitled to get exemption from tax., 25. The Hyderabad Bench of the Tribunal in Tulla Veerender v. Addl. CIT (160 TTJ 435)(Hyd) held that when the land which does not fall under the provisions of section 2(14)(iii) of the Act and assessee is engaged in agricultural operations in such land and also being specific agricultural land in the revenue records, transfer of such land cannot be considered as a transfer of capital asset. 26. In the case of Harniks Park (P) Ltd…

SHRI M. THIMMEGOWDA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…the revenue records, it would only enure in favour of the assessee as agricultural land and assessee is entitled to get exemption from tax., ITA Nos.1035 & 1036/Bang/2019 Page 75 of 78 25. The Hyderabad Bench of the Tribunal in Tulla Veerender v. Addl. CIT (160 TTJ 435)(Hyd) held that when the land which does not fall under the provisions of section 2(14)(iii) of the Act and assessee is engaged in agricultural operations in such land and also being specific agricultural land in the revenue records, transfer of such land cannot be considered as a transfer of capital asset. 26. In the case of Harniks Park (P) Ltd…

SHRI M. THIMMEGOWDA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…the revenue records, it would only enure in favour of the assessee as agricultural land and assessee is entitled to get exemption from tax., ITA Nos.1035 & 1036/Bang/2019 Page 75 of 78 25. The Hyderabad Bench of the Tribunal in Tulla Veerender v. Addl. CIT (160 TTJ 435)(Hyd) held that when the land which does not fall under the provisions of section 2(14)(iii) of the Act and assessee is engaged in agricultural operations in such land and also being specific agricultural land in the revenue records, transfer of such land cannot be considered as a transfer of capital asset. 26. In the case of Harniks Park (P) Ltd…

LATE SMT.K.LEELAVATHY, BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

LATE SMT.K.LEELAVATHY BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…the land is recorded as agricultural land in the revenue records, it would only enure in favour of the assessee as agricultural land and assessee is entitled to get exemption from tax., 25. The Hyderabad Bench of the Tribunal in Tulla Veerender v. Addl. CIT (160 TTJ 435)(Hyd) held that when the land which does not fall under the provisions of section 2(14)(iii) of the Act and assessee is engaged in agricultural operations in such land and also being specific agricultural land in the revenue records, transfer of such land cannot be considered as a transfer of capital asset. 26. In the case of Harniks Park (P) Ltd…

LATE SMT.K>LEELAVATHY BY L/R SHRI.M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…the land is recorded as agricultural land in the revenue records, it would only enure in favour of the assessee as agricultural land and assessee is entitled to get exemption from tax., 25. The Hyderabad Bench of the Tribunal in Tulla Veerender v. Addl. CIT (160 TTJ 435)(Hyd) held that when the land which does not fall under the provisions of section 2(14)(iii) of the Act and assessee is engaged in agricultural operations in such land and also being specific agricultural land in the revenue records, transfer of such land cannot be considered as a transfer of capital asset. 26. In the case of Harniks Park (P) Ltd…

LATE SMT.K.LEELAVATHY BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

MR K. P. MANJUNATHA REDDY,BANGALORE vs. THE INCOME TAX OFFICER, WARD 4(3)(2), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

…venue records, it would only enure in favour of the assessee as agricultural land and assessee is entitled to get exemption from tax., Mr. K.P. Manjunatha Reddy, Bangalore Page 65 of 66 25. The Hyderabad Bench of the Tribunal in Tulla Veerender v. Addl. CIT (160 TTJ 435)(Hyd) held that when the land which does not fall under the provisions of section 2(14)(iii) of the Act and assessee is engaged in agricultural operations in such land and also being specific agricultural land in the revenue records, transfer of such land cannot be considered as a transfer of capital asset. 26. In the case of Harniks Park (P) Ltd…

SHRI D.DASAPPA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…he transferred lands are agricultural lands and income arising thereform is exempt from tax. In support of these contentions, the ld. AR placed reliance on the decisions in the case of CIT v. Ashok Kumar Rathi, 404 ITR 173 (Mad), Tulla Veerender v. Addl. CIT, 160 TTJ 435 (Hyd) and Harniks Parks P. Ltd. v. ITO, 62 SOT 15 (Hyd). 15. On the other hand, the ld. DR submitted that there was no evidence filed by the assessee to suggest that there was actual cultivation of land during these assessment years. Further it was submitted that the land ITA Nos.2222 & 2223/Bang/2016 Page 29 of 82 used for agricultural purpose…

SHRI D.DASAPPA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…he transferred lands are agricultural lands and income arising thereform is exempt from tax. In support of these contentions, the ld. AR placed reliance on the decisions in the case of CIT v. Ashok Kumar Rathi, 404 ITR 173 (Mad), Tulla Veerender v. Addl. CIT, 160 TTJ 435 (Hyd) and Harniks Parks P. Ltd. v. ITO, 62 SOT 15 (Hyd). 15. On the other hand, the ld. DR submitted that there was no evidence filed by the assessee to suggest that there was actual cultivation of land during these assessment years. Further it was submitted that the land ITA Nos.2222 & 2223/Bang/2016 Page 29 of 82 used for agricultural purpose…