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1 - 10 of 10 (0.31 seconds)Section 269C in The Income Tax Act, 1961 [Entire Act]
Section 269UC in The Income Tax Act, 1961 [Entire Act]
Appropriate Authority And Others vs J.S.A. Raghava Reddy And ... on 8 September, 1992
In the case of Appropriate Authority vs. J. S. A. Raghava Reddy (1993) 199 ITR 508 (Kar) 33, a Division Bench of the Karnataka High Court took the following view :
Article 226 in Constitution of India [Constitution]
The Hindu Succession Act, 1956
Surinder Gupta vs Chief Commissioner Of Income Tax & Ors. on 31 August, 1995
In the case of Surinder Gupta vs. Chief CIT (1996) 221 ITR 375 (Del), a Division Bench of the Delhi High Court took a similar view in an identical matter. Their Lordships observed as under :
The Companies Act, 1956
Commissioner Of Income-Tax vs T.V. Suresh Chandran And Ors. on 29 March, 1979
"CIT vs. T. V. Suresh Chandran (1980) 121 ITR 985 (Ker) 84 was a case under s. 269C of the IT Act. The transferors were co-owners having inherited the property from ancestors. They transferred the property to four persons with one deed. The competent authority initiated proceedings for acquisition of the property by treating the entire property as one. It was held that each one of the four transferees had absolute right to the property so transferred to him and in the property transferred to one, the other transferees had no right. The right of each of the transferees to the property was absolute. The fact that the transferees may make common use of the property purchased by them is a factor which would have no bearing on the purchase itself. Had the sale been effected by four instruments the case urged by the Revenue may not have arisen. It would make no difference merely because the four sales were covered by one instrument. Sec. 269C was held to be inapplicable."
K.V. Kishore And Another vs Appropriate Authority And Others ... on 15 March, 1990
7. To the same effect are the following observations in the case of K. V. Kishore vs. Appropriate Authority (1991) 189 ITR 264 (Mad) 131 :
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