Commissioner of Income Tax Vs. Manoharsinhji P. Jadeja

Decided On : Dec-09-2004

Court : Gujarat

LAW: the Income Tax Act, Section 45, Section 48 of the Act, Section 49(1)(iii)(a, Section 45 of the Act, Section 48(ii, Section 48 of the Act, Section 48 of the Act, Section 49(1)(iii)(a, Section 49, Section 49 of the Act, Section 55(2)(ii, Section 49(i, Section 55 of the Act, Section 55(3, Section 55(3, Section 45, Section 49(1, Section 49(1)(i, Section 55(3, Section 55, Section 55(3, Section 2(22A, Section 45, section 45, section 48, section 55, Section 49, section 45, Section 49(1)(iii, Section 49, Section 49 of the Act, Section 48 of the Act, Section 48, Section 49, Section 48, Section 48, Section 45 of the Act, Section 45, Section 45, Section 45, Section 45, the I.T. Act, Section 45, Section 48, Section 49, Section 48, Section 48, Section 55, Section 48, Section 49, Section 55, Section 45, Section 45, Section 45, Section 48 of the Act, Section 45 of the Act, section 48, section 45, section 55, Section 40(4, Agricultural Lands Act, Section 55, Section 55, Section 55, section 55, section 55, section 45, Section 45, Section 55 of the Act, Section 55 of the Act, the Finance Act, Section 55, Section 55, the Finance Act, the Finance Act, the Finance Act, the Finance Act 2002, Section 55, Section 55(3, Section 55, Section 49(1)(iii)(a

PERSON: D.A. Mehta, J.1, Vilas Palace', Shri Pradumansinhji, Bangalore, B.C. Srinivasa, Setty, Capital Gains', D.D.Vyas, Vyas, Vyas, Vyas, Vyas, Vyas, S. Vaidyanathaswami v. Commissioner of, Madras, K.B.Trivedi, Trivedi, Trivedi, Bangalore, B.C. Srinivasa, Setty, Sunil Siddharthbhai, Kartikeya V. Sarabhai v. Commissioner of, H.H. Maharaja, Lokendra Singhji, H.H. Lokendra Singh, Sanyasi Raju, Addl, Chintan N. Parikh v. Commissioner, Dhanraj Dugar, Pushpraj Singh, Sri Krishna Dairy, Markapakula Agamma, D.D. Vyas, Vyas, Vyas, Sunil Siddharthbhai v., Kartikeya V. Sarabhai v. Commissioner of, H.H. Maharaja, Lokendra Singhji, Markapakula Agamma

ORG: Court, the Appellate Tribunal, the Income Tax Department, the Apex Court, Income Tax, Srinivasa Setty, Sections 48 and 49 of the Act, Department, Nil, the Commissioner of Income Tax (Appeals, Assessing, Tribunal, Tribunal, the Supreme Court, Srinivasa Setty, Tribunal, Jadeja Rulers, Tribunal, Tribunal, Nil, Tribunal, Tribunal, the Supreme Court, Srinivasa Setty, Standing Counsel, Explanation, Nil the Revenue, the Apex Court, Srinivasa Setty, Tribunal, Income Tax, the Apex Court, Srinivasa Setty, Sections 48, Nil, Nil, Legislature, Apex Court, Srinivasa Setty, Nil, Income Tax, Income Tax, Income Tax, Income Tax, Income Tax, Income Tax, A.P. v. Ganapathi Raju Jegi, Income Tax, Income Tax, Baroda Cement and Chemicals Ltd., Income Tax, Income Tax, Income Tax v., Agricultural Farm, Income Tax, Income Tax, Sections 45, Tribunal, Jadeja Rulers, Tribunal, Legislature, Nil, Legislature, the Apex Court, Srinivasa Setty, the Apex Court, Tribunal, the High Court, the Apex Court, Parliament, the Apex Court, Legislature, Srinivasa Setty, the Apex Court, Income Tax, Income Tax, the Apex Court, The Apex Court, Srinivasa Setty, Srinivasa Setty, the Madhya Pradesh High Court, Maharaja of Ratlam, Madhya Pradesh High Court, Srinivasa Setty, Board, Income Tax, The Andhra Pradesh High Court, the Andhra Pradesh (Telangana Area, the State Government, the Housing Board, the State Government, the State Government, Tenancy, Srinivasa Setty, Court, Baroda Cement and Chemicals Ltd., Income Tax, Court, Srinivasa Setty, Page 299, ITR, Nil, Nil, Nil, Legislature, Legislature, Nil.20, the Apex Court, Srinivasa Setty, Tribunal, Tribunal, Court

DATE: 1961, 1983-84, previous year, 31-03-1983, 09-11-1973, Years 1974-75 to 1977-78, 22059, 01-02-1983, 5727, 21-03-1983, 22-03-1983, 49, 01-01-1964, 01-01-1964, 21-03-1986, 1311, 2(22A, 45, 48, 49(1)(iii)(a, 1st day of January 1964, 49, 55, 48, 49, a previous year, the previous year, January 1, 1964, January 1, 1964, the previous year, 48, 49, January 1, 1964, '15, 1961, January 1, 1964, the earlier years, January 1, 1964, January 1, 1964, the period preceding January 1, 1964, January 1, 1964, '17, 1987, 1994, 1st April 1995, 1997, April 1998, 2001, 1st April 2002, '21, 36 months

CARDINAL: 2, 33, 65,50,870/-, 06, 1981]128ITR294(SC, 48(ii, 55(2, 06, 5727, 41,11,414/-.3, 55(2, 55(3, 1, 1, 3, 1979]119ITR369(Mad, 1981]128ITR294(SC, 1985]156ITR509(SC, 1986]162ITR93(MP, 1997]227ITR638(MP, 1979]119ITR715(AP, 1993]200ITR612(SC, 2002]253ITR564(Guj, 1986]158ITR636(Guj, 1982]137ITR350(Cal, 1998]232ITR754(MP, 1988]169ITR291(AP, 1987]165ITR386(AP, 7, 55, 2, 48, 49, 1, 55, 1, 10, one, one, 45, one, 2, 49 and 50, 2, 55.It, 1, 3, 13, 1985]156ITR509(SC, two, 1986]162ITR93(MP, 1987]165ITR386(AP, 48, 49, 1986]158ITR636(Guj, 128, 01-04-1988, 2003.19, 3

EVENT: The Assessment Year, the Financial Year

ORDINAL: Second, first, first, second, secondly

WORK_OF_ART: Capital gains'.5.1 That Section

GPE: West Bengal-IX, Clauses

PERCENT: 60%