Attachment of the land -Tax recovery proceedings - title and the ...

Case Laws Income Tax

May 9, 2022

Attachment of the land -Tax recovery proceedings - title and the ownership of the Non- Agricultural parcel of land - the only exercise which the Principal Commissioner needs to now undertake is to look into the documents produced by the writ applicants and ascertain as regards the title and possession over the property-in-question. - The Principal Commissioner shall look into all documents which are on record and take an appropriate call as regards the attachment of the property-in-question. - HC

View Source

← Previous Next →

Attachment of the land -Tax recovery proceedings - title and the ...

Case Laws Income Tax

May 9, 2022

You may also like:

Compensation received under an award passed by the Land Acquisition Officer u/s 24(1) of the Right to Fair Compensation and Transparency in Land Acquisition,...

The lands being agricultural lands have been excluded from the wealth tax - AT

Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned...

Capital gain - Valuation - FMV determination - Conversion of agriculture land - reference to DVO - CIT(A) has correctly observed that the land sold in current year is...

At the relevant point of sale of the land in question, the surrounding area was totally undeveloped and except mere future possibility to put the land into use for...

Levy of capital gains tax on sale of agricultural land - just because, the assessee has not been able to generate desired agricultural income from the said lands would...

Capital gain - Nature of land - Sale of agricultural land – There is no requirement in any Act more especially the I.T. Act that only the self-cultivated land will be...

Recovery proceedings - attachment orders - The machinery prescribed under the provisions of the Income Tax Act, 1961 to deal with situation arising out of wrongful...

Gains arising on sale of Agricultural land – Assessee might not have paid agricultural income-tax but is paying land revenue and village records clearly showed the land...

MAT computation - exclusion of profit on sale of agricultural land while computing book profit u/s 115JB - This land was used for agricultural purpose and considering...

Mere inclusion of land in the special zone without any infrastructure development thereupon or without establishing and proving that the land was put into use for...

Nature of land sold after plotting - Agriculture land or not - Merely for the reason that no agricultural operations was carried out during the period and subsequent use...

Nature of sale of land - whether plot of land is agricultural land or non agricultural land - classified as dry land for which Kisthu has been paid - the land in...

Capital gain on sale of land - Nature of land - it is undisputed fact that assessee has sold agricultural land on which he was carrying out agricultural activities prior...

Nature of land sold - capital asset u/s 2(14) or agricultural land - If the previous owner did not carry out agricultural activity on an agricultural land, however did...

Quick Updates: