122 Taxmann 405 (Kerala) 6 NIK Family Trust, Mumbai 2. Gosar Family Trust v. CIT

133 Taxmann 443High Court2003#19015 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Issues it is cited on

Judgments citing 122 Taxmann 405 (Kerala) 6 NIK Family Trust, Mumbai 2. Gosar Family Trust v. CIT

Nik Family Trust, Mumbai vs. Deputy Commissioner of Income Tax- Circle 23(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 403/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosainnik Family Trust Vs. Dcit, Circle – 23(1) C-7, Ishwar Niwas Sick Piramal Chamber. Nagar, Vp Raod, Girgaon. Pan/Gir No. Aadtn2244C (Applicant) (Respondent) Assessee By Shri Dharan Gandhi A/W Shri Ashutosh Patare Revenue By Shri Avinash Karpe, Sr. Dr Date Of Hearing 01.05.2025 Date Of Pronouncement 08.05.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 24.12.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2021-22. 2. The Only Effective Issue Raised In The Present Appeal Regarding Levying Of Surcharge. In This Regard It Is Submitted That Assessee Is A Discretionary Trust, Eligible To File Return In Itr-5, The Assessee Had Filed Its Return Of 2 Nik Family Trust, Mumbai

Section 143(1)Section 164Section 2Section 2(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER NIK Family Trust Vs. DCIT, Circle – 23(1) C-7, Ishwar Niwas Sick Piramal Chamber. Nagar, VP Raod, Girgaon. PAN/GIR No. AADTN2244C (Applicant) (Respondent) Assessee by Shri Dharan Gandhi a/w Shri Ashutosh Patare Revenue by Shri Avinash Karpe, Sr. DR Date of Hearing 01.05.2025 Date of Pronouncement 08.05.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 24.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National F…

122 Taxmann 405 (Kerala) 6 NIK Family Trust, Mumbai 2. Gosar Family Trust v. CIT (133 Taxmann 443) — Cited in 4 Judgments | BharatTax