105 ITR 133 (SC) and CIT v. Ananthan Pillai

94 ITR 122High Court1974#8202 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

section 115adsection 2(1a)section 2(1)section 60section 63section 2(14)(iii)section 115asection 65transfer of capital assetsection 2(14)date of transferput to use

Judgments citing 105 ITR 133 (SC) and CIT v. Ananthan Pillai

SHRI BHUPINDER KUMAR SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1767/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SMT POOJA SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1766/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SHRI GAURAV SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1765/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SHRI BHUPINDER KUMAR SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5378/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SHRI BHUPINDER KUMAR SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5377/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

M/S. KEERTHI INTERNATIONAL PRODUCTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5375/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2021AY 2008-09

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

M/S. NOVA INFRATECH PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5364/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SMT. SHOBHA SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5362/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SMT. PUJA SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5361/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SMT. PUJA SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5360/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SH. KAPIL SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5315/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SH. KAPIL SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5314/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SMT. AARTI SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5313/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…

SMT. AARTI SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5312/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.5312 & 5313/Del/2014 Assessment Years : 2009-10 & 2010-11 Smt. Aarti Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS4139K APPELLANT RESPONDENT ITA Nos.5360 & 5361/Del/2014 & 1766/Del/2017 Assessment Years : 2009-10, 2010-2011, 2010-11 Ms. Puja Sekhri, vs DCIT, 448-451, Chinmin Farms, Village Central Circle-17, Satbari, Mehrauli, New Delhi-110030 New Delhi. PAN-AOJPS42…