CiteTEXT
...) 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 ...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...
...(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...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...
...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 2...
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...
...) CIT Vs. D. Ananda Basappa [(2009) 309 ITR 329 (Karn)]
ii) CIT Vs. Smt. V.R. Karp...)]
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...
...' 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...
..., 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...
...[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); ...B. Fernandes (2010) 322 ITR (St.) 8. (v) CIT VS. Smt. Rashmi Khanna (2010) 322 ITR (St.) 9 (vi) ...vs. D.Ananda Basappa - (2009) 223 CTR (Ker) 186 iv) CIT vs. Sri...
.... 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 ...) 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...
.... 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 ...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...
...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...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...
...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...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...
.... 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...
...
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...
...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...(P & H) and CIT vs R. L. Sood (2000) 245 ITR...
...CIT vs. D. Ananda Basappa reported in
180 taxman 4, the relevant observation of the Hon'ble bench reads as under:...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...
...consider the case law:
1. CIT Vs. Vittal Krishna Conjeevaram, ITTA No. 588 of 2013, dated 06/12/2013
2. Vittal Kirshna.... "
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...
...consider the case law:
1. CIT Vs. Vittal Krishna Conjeevaram, ITTA No. 588 of 2013, dated 06/12/2013
2. Vittal Kirshna.... "
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...
...law:
1. CIT Vs. Vittal Krishna Conjeevaram, ITTA No. 588 of 2013, dated 06/12/2013
10
2. Vitta.... "
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) .... CIT Vs. Gita Duggal, 357 ITR 153
6...
...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 Hi...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...
...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 Hi...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...