“Section 24(1)(b)”

Section References (mined)Section 24Section 24(1)(b)4 judgments

VAIDYA SRIKANTAPPA SADASHIVAIAH SRIKANTH,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE- 1, , BANGALORE

ITA 200/BANG/2024[2018-19]Status: DisposedITAT Bangalore01 Aug 2024AY 2018-19

Section 143Section 143(3)Section 263Section 45(5)Section 54

acquisition proceedings shall continue under\nthe provisions of the Land Acquisition Act as if the said Act had not been\nrepealed.\n12. To Section 24(1)(b) an important exception is carved out by Section\n24(2). The necessary ingredients of Section 24(2) are as follows:\n(a)\nSection ... n2013, relating to the determination of compensation would apply. However,\nthe proceedings held earlier do not lapse. In terms of Section 24(1)(b), where\naward under Section 11 is made, then such proceedings shall continue under\nthe provisions of the Act of 1894. It contemplates that such pending\nproceedings

M/S PERINGATTU HEALTH FOUNDATION PRIVATE,ERNAKULAM vs. ITO CORPORATE WARD 2(3), KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 23/COCH/2023[2014-15]Status: DisposedITAT Cochin28 Nov 2023AY 2014-15

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Smt. Parvathi Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 12Section 143(3)Section 22Section 24(1)(b)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM &Shri Manomohan Das, JM ITA No.23/Coch/2023

DCIT 27(1) , MUMBAI vs. M/S. GANGA DEVELOPERS, MUMBAI

ITA 2328/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Oct 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shripavan Kumar Gadale, Jm Dcit 27(1) R No.406, 4Th Floor, Tower M/S Ganga Developers Plot No. 219, Alal Asia, No.6, 11Th Road, Chembur, Vashi Railway Stn Complex, Vs. Vashi, Navi Mumbai Mumbai-400 071 Mumbai-400 703 (Respondent) (Appellant) Pan No. Aaafg 8230 C Assessee By : Shri J.P. Bairagra, Ar Revenue By : Shri Jasbir Chouhan, Dr Date Of Hearing: 13.07.2022 Date Of Pronouncement : 12.10.2022

For Appellant: Shri J.P. Bairagra, ARFor Respondent: Shri Jasbir Chouhan, DR

Section 10(37)Section 11Section 143(3)Section 96

shall be as per the provisions related to determination of compensation as per the new Act. ii. In respect of cases covered by section 24(1)(b), since the award has already been M/s Ganga Developers; A.Y. 17–18 made, proceedings would continue

M/S. HANUMANTHAPPA CHANDRASHEKAR,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3(2)(1), BANGALORE

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

ITA 1223/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 46Section 96

acquisition proceedings shall continue under the provisions of the Land Acquisition Act as if the said Act had not been repealed. 12. To Section 24(1)(b) an important exception is carved out by Section 24(2). The necessary ingredients of Section 24(2) are as follows: (a) Section 24 ... relating to the determination of compensation would apply. However, the proceedings held earlier do not lapse. In terms of Section 24(1)(b), where award under Section 11 is made, then such proceedings shall continue under the provisions of the Act of 1894. It contemplates that such pending proceedings