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Cases cited for the legal proposition you have searched for.

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1
M.A.Alagappan (HUF), CHENNAI v. ITO, CHENNAI

...) members the flats being contiguous, this should be considered to be a residential unit and would thus be entitled to exemption u/s 54F in the light of the following decisions: CIT vs Jeo B.Fernandez 322 ITR (St.) P. 8 CIT vs D. Ananda Basappa 180...Taxman Part 1 Prabhanandam Parikant vs ITO 22 SOT (Hyd) 58 CIT vs Kolandas Chancholmal 155 ITR 273 (Guj...PER HARI OM MARATHA, JUDICIAL MEMBER: This appeal of the assessee, for assessment year 2006-07, is directed against the order of the ld. CIT, dated 24.3.2011, passed u/s...

Court: Income Tax Appellate Tribunal
Date: Jun 23, 2011 Cited By: 0
2
M.A.Alagappan (HUF), CHENNAI v. ITO, CHENNAI

...(family) members the flats being contiguous, this should be considered to be a residential unit and would thus be entitled to exemption u/s 54F in the light of the following decisions: CIT vs Jeo B.Fernandez 322 ITR (St.) P. 8 CIT vs D. Ananda Basappa 180...Taxman Part 1 Prabhanandam Parikant vs ITO 22 SOT (Hyd) 58 CIT vs Kolandas Chancholmal 155 ITR 273 (Guj...PER HARI OM MARATHA, JUDICIAL MEMBER: This appeal of the assessee, for assessment year 2006-07, is directed against the order of the ld. CIT, dated 24.3.2011, passed u/s...

Court: Income Tax Appellate Tribunal
Date: Jun 23, 2011 Cited By: 0
3
SHRI ASHISH GARG, Mumbai v. The ACIT 1(1), Ujjain

...appeal. The case laws relied upon are as under :- 1. Decision of Bombay High Court in CIT vs. Devdas Naik; Income Tax Appeal No. 2483 of 2011 2. Decision of Delhi High Court in CIT vs. Gita Duggal; 2013(214) Taxman 0051-Del 3.Decision of Karnataka High Court in CIT vs. Smt. K.G. Rukminiamma 4. Decision of Karnataka High Court in CIT vs D. Ananda Basappa 5... Ujjain ::: Appellant Vs Asstt.Commr. of Income tax 1(1) Ujjain ::: Respondent... 24.11.2015 Date of pronouncement 21 .12.2015 O R D E R...

Court: Income Tax Appellate Tribunal
Date: Dec 21, 2015 Cited By: 0
4
ACIT 16(3), MUMBAI v. DARSHANSINGH CHADHA, MUMBAI

...) CIT Vs. D. Ananda Basappa [(2009) 309 ITR 329 (Karn)] ii) CIT Vs. Smt. V.R. Karpagam [(2014) 272 CTR 184 (Mad...)] iii) CIT Vs. Smt. K.G. Rukminiamma [(2011) 331 ITR 211 (Karn)] iv...) CIT Vs. Smt. Jyothi K. Mehta [(2011) 201 Taxman 79 (Karn) (MAG)] v) CIT Vs. Syed Ali Adil...

Court: Income Tax Appellate Tribunal
Date: Apr 10, 2015 Cited By: 0
5
MANJU D JETHWANI, MUMBAI v. ITO 19(1)(1), MUMBAI

...' and, therefore, the singular 'a residential house' also permits use of plural by virtue of s. 13(2) of the General Clauses Act.—CIT vs. D. Ananda Basappa (2009) 223 CTR (Kar...High Court in the case of CIT vs. Ananda Basappa reported in [2009] 223 CTR (KR 186) and later on the decision of..., Mumbai -400 012 Vs Ms Manju D Jethwani, 501, Moru Milap Building, 15th Road, Khar (West), Mumbai -400 052 थयी लेखा स.ं:PAN: ABRPM 4292 N...

Court: Income Tax Appellate Tribunal
Date: Jul 8, 2015 Cited By: 0
6
Subhash Chand Agarwal v. Income Tax Officer, Ward - 5 [2] [2], Bangalore .

..., disposed of on 20th Sept., 2008 [reported as CIT vs. D. Ananda Basappa (2009) 223 CTR (Kar) 186 : (2009) 20 DTR (Kar) 266Ed...the judgement of Hon'ble Karnataka High Court rendered in the case of CIT & Another Vs. Smt. K.G. Rukminiamma as reported in [2011] 331...of Hon'ble Karnataka High Court rendered in the case of CIT & Another Vs. Smt. K.G. Rukminiamma (supra), we find that as per the...

Court: Income Tax Appellate Tribunal
Date: Mar 15, 2019 Cited By: 0 Coram: 2
7
Harbinder Singh Chimni () v. Deputy Commissioner Of Income Tax, Circle-2 Gurgaon ().

...[2011] 331 ITR 211/196 Taxman 87 (2010) 8 taxmann.com 121 (Kar); (iii) CIT v. D. Ananda Basappa [2010] 320 ITR (St.) 19 (FRSC); (iv) CIT Vs. Jeo...B. Fernandes (2010) 322 ITR (St.) 8. (v) CIT VS. Smt. Rashmi Khanna (2010) 322 ITR (St.) 9 (vi) CIT Vs. D. Ananda Basappa (2009...vs. D.Ananda Basappa - (2009) 223 CTR (Ker) 186 iv) CIT vs. Sri...

Court: Income Tax Appellate Tribunal
Date: Nov 20, 2018 Cited By: 0 Coram: 2
8
AFTAB A L FURNITUREWALA, MUMBAI v. ITO-19(3)(1), MUMBAI

.... In support of such proposition he relied upon the following decisions: - i) CIT vs. Gita Duggal (2013) 357 ITR 153 (Del.) ii) CIT vs. DevedasNaik (2014) 366 ITR 12(Bom.) iii) CIT vs. D. Ananda Basappa (2009...) 309 ITR 329 (Kar.) iv) CIT vs. K.G. Rukminiamma (2011) 331 ITR 211 (Kar.) As regards the issue relating to claim of deduction under Section 54 of the Act in respect of.... 5178/Mum/2016 Shri Aftab A L Furniturewala 4. Being aggrieved by the aforesaid decision of the AO assessee preferred appeal before the CIT(A). In the course of proceedings...

Court: Income Tax Appellate Tribunal
Date: May 23, 2018 Cited By: 0
9
Anil Aneja, New Delhi v. ACIT, New Delhi

.... 1477/Del/2016 CIT Vs Gita Duggal [2013] 30 taxmann.com 230 (Delhi) CIT Vs Gita Duggal [2014] 52 taxmann.com 246 (SC) - SLP Dismissed CIT vs D Ananda Basappa 309...demolish an old structure and construct a new building thereupon. The above view also finds supports from the following judgments: CIT Vs Ashok Kumar Ralhan 2014 146...taxmann.com 416 (Delhi) CITVs P V Narsimhan 181ITR 101 (Mad.) CIT Vs A.R.Mathavan Pillai 219 ITR 696 (Kerela) Jvothi Pat Ram Vs ITO 92 ITD 423 (Lucknow) Elvis Stephenson Vs ITO (ITA...

Court: Income Tax Appellate Tribunal
Date: Aug 6, 2019 Cited By: 0
10
JYOTHI SHETTY,UDUPI v. ACIT, CIRCLE-1, UDUPI, UDUPI

...respect of investment in the property bearing Door No.37 & 37/1, 1st Main Road, N.R.Colony, Bangalore. 11.7 Likewise, the Hon'ble Karnataka HC in case of CIT Vs. D. Ananda Basappa reported...granted exemption for only one unit. The CIT (A) and Tribunal upheld the assessee's claim by relying on CIT v. D. Ananda Basappa [2009] 180...211 (Kar.). On appeal by the department, the High Court dismissed the appeal of the revenue. The Hon'ble Court observed that as held in D. Ananda Basappa (SLP dismissed) & K G Rukminiamma...

Court: Income Tax Appellate Tribunal
Date: Dec 18, 2025 Cited By: 0
11
ACIT,Circle-36, Kolkata, Kolkata v. Smt. Rashmi P. Loyalka, Kolkata

...case of CIT vs Syed Ali Adil in ITA No. 410 of 2012 dated 20.12.2012 reported in 352 ITR 418 (AP) c) Honble Karnataka High Court in the case of CIT vs Smt K.G.Rukminiamma reported in 331 ITR 211 (Kar) d) Honble Karnataka High Court in the case of CIT vs D Ananda Basappa reported...been dismissed in the following cases:- a) CIT vs D Ananda Basappa SLP(C ) No. 20867 of 2009 dt 10.8.2009 reported in 320 ITR (Statutes) 1 against the...vs Raman Kumar Suri in ITA No. 6962 of 2010 dated 27.11.2012. The Honble Bombay High Court again considered the identical issue in the case of CIT vs Devdas Naik in ITA No. 2483 of 2011 dated...

Court: Income Tax Appellate Tribunal
Date: May 23, 2018 Cited By: 0
12
ACIT, Circle-36, Kolkata, Kolkata v. Smt. Reshmi P Loyalka, Kolkata

...case of CIT vs Syed Ali Adil in ITA No. 410 of 2012 dated 20.12.2012 reported in 352 ITR 418 (AP) c) Honble Karnataka High Court in the case of CIT vs Smt K.G.Rukminiamma reported in 331 ITR 211 (Kar) d) Honble Karnataka High Court in the case of CIT vs D Ananda Basappa reported...been dismissed in the following cases:- a) CIT vs D Ananda Basappa SLP(C ) No. 20867 of 2009 dt 10.8.2009 reported in 320 ITR (Statutes) 1 against the...vs Raman Kumar Suri in ITA No. 6962 of 2010 dated 27.11.2012. The Honble Bombay High Court again considered the identical issue in the case of CIT vs Devdas Naik in ITA No. 2483 of 2011 dated...

Court: Income Tax Appellate Tribunal
Date: May 23, 2018 Cited By: 0
13
Shashidhar Patil , Bangalore v. Income Tax Officer Ward-6(2)(1), Bangalore

.... 113 of 2004, disposed of on 20th Sept., 2008 [reported as CIT vs. D. Ananda Basappa (2009) 223 CTR (Kar) 186...judgment of Hon'ble Karnataka High Court rendered in the case of CIT & Another Vs. Smt. K.G. Rukminiamma as reported in [2011] 331 ITR...be distinguished. in the case of Sri. D. Anand Basappa V. ITO, the assessee being an HUF has sold a residential house and purchased two residential flats adjacent to each other. In...

Court: Income Tax Appellate Tribunal
Date: Aug 9, 2019 Cited By: 0 Coram: 1
14
Vivek Gangadhar Mehe... v. Income Tax Officer,W...

... CIT vs D. Ananda Basappa (2009) 180 Taxman 4 (Karnataka); relevant paragraphs 6 to 8 on pages 14 are as...Jurisdictional Delhi High Court in the cases of CIT vs. Kamal Wahal..., the assessee relies on judicial pronouncements in the case of CIT Vs. V Natarajan (203CTR0037), DIT (International Taxation) Vs. Jennifer Bhide (Karnataka High Court). I have gone...

Court: Income Tax Appellate Tribunal
Date: Oct 7, 2024 Cited By: 0
15
ITO 7(2)(1), MUMBAI v. RAJIV BHOLANATH GUPTA, MUMBAI

...constructed within the stipulated period. The ratio laid down in CIT vs D. Ananda Basappa (2009) 309 ITR 329 (Karn.) SLP dismissed....), CIT vs Beena K. Jain (1994) 75 taxman 145 (Bom.), Vinod Kumar Jain vs CIT (2010) 195 taxman 174...(P & H) and CIT vs R. L. Sood (2000) 245 ITR...

Court: Income Tax Appellate Tribunal
Date: Jun 16, 2016 Cited By: 0
16
Jay Narendrakumar Thakkar, Ahmedabad v. ITO, Ward-1(2)(2), Ahmedabad

...CIT vs. D. Ananda Basappa reported in 180 taxman 4, the relevant observation of the Hon'ble bench reads as under: "The contention of the revenue that the phrase 'a...Samrat Old Sharda Mandir, Ellisbridge, Ahmedabad-380006. PAN: AAVPT8602J Vs. I.T.O., Ward-1(2)(2), Ahmedabad. (Applicant... घोषणा क तारीख /Date of Pronouncement: 02/03/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER...

Court: Income Tax Appellate Tribunal
Date: Mar 2, 2022 Cited By: 0
17
Asst. Commissioner of Income Tax, Circle-11(1), Hyderabad v. Bhupathi Rao Vaddepally , Hyderabad

...consider the case law: 1. CIT Vs. Vittal Krishna Conjeevaram, ITTA No. 588 of 2013, dated 06/12/2013 2. Vittal Kirshna Conjeevaram Vs. ITO, 144 ITD 325 (ITAT, Hyd.) 3. CIT Vs. Syed Ali Adil, 352 ITR 418 (AP - HC) 4. CIT Vs. D. Ananda Basappa, 309.... " 2. CIT vs Syed Ali Adil ( Decision of AP High Court dated 20.12.2012): In this case though the decision was rendered in the...the judgement of Hon'ble Delhi High Court in the case of CIT Vs. Geeta Dugal (ITA No. 1237/2011 dated 21/02/2013) and 11...

Court: Income Tax Appellate Tribunal
Date: Nov 24, 2021 Cited By: 0
18
Asst. Commissioner of Income Tax, Circle-11(1), Hyderabad v. Panduranga Rao Vaddepally , Hyderabad

...consider the case law: 1. CIT Vs. Vittal Krishna Conjeevaram, ITTA No. 588 of 2013, dated 06/12/2013 2. Vittal Kirshna Conjeevaram Vs. ITO, 144 ITD 325 (ITAT, Hyd.) 3. CIT Vs. Syed Ali Adil, 352 ITR 418 (AP - HC) 4. CIT Vs. D. Ananda Basappa, 309.... " 2. CIT vs Syed Ali Adil ( Decision of AP High Court dated 20.12.2012): In this case though the decision was rendered in the...the judgement of Hon'ble Delhi High Court in the case of CIT Vs. Geeta Dugal (ITA No. 1237/2011 dated 21/02/2013) and 11...

Court: Income Tax Appellate Tribunal
Date: Nov 24, 2021 Cited By: 0
19
Vaddepally Damodar Rao , Hyderabad v. Dy. Commissioner of Income Tax , Circle-11(1), Hyderabad

...law: 1. CIT Vs. Vittal Krishna Conjeevaram, ITTA No. 588 of 2013, dated 06/12/2013 10 2. Vittal Kirshna Conjeevaram Vs. ITO, 144 ITD 325 (ITAT, Hyd.) 3. CIT Vs. Syed Ali Adil, 352 ITR 418 (AP - HC) 4. CIT Vs. D. Ananda Basappa, 309.... " 10.7 The ld. CIT(A) has relied on the judgement of Hon'ble Delhi High Court in the case of CIT Vs. Geeta Dugal (ITA No. 1237/2011 dated 21/02/2013) and.... CIT Vs. Gita Duggal, 357 ITR 153 6...

Court: Income Tax Appellate Tribunal
Date: Nov 23, 2021 Cited By: 0
20
Mrs Hemalata Suresh Patil, Pune v. ACIT, Pune

...Delhi High Court in the case of CIT vs. Gita Duggal (2013) 257 CTR 208 (Delhi) in this regard. Reliance has also been placed on the judgement of the Hon'ble Karnataka High Court in the case of CIT vs. D. Ananda Basappa (2009...Hon'ble Karnataka High Court in the case of CIT vs. D. Ananda Basappa (supra) wherein the similar proposition was dealt with. The judgement...High court in the case of CIT vs. Gita Duggal (supra) in the context of Sections 54/54F of the Act, and the following discussion in the...

Court: Income Tax Appellate Tribunal
Date: May 31, 2013 Cited By: 0

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