128 ITR 294 (SC) and CIT v. Official Liquidator, Palai Central Bank Ltd.

117 ITR 676High Court1979#22234 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing 128 ITR 294 (SC) and CIT v. Official Liquidator, Palai Central Bank Ltd.

DY CTI, CC-16(1), ,MUMBAI vs. SHIPA SHETTY , MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 478/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Aug 2022AY 2012-13

Section 92A(2)(j)Section 92B

…THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri ABY T Varkey (JM) I.T.A. No. 478/Mum/2021 (A.Y. 2012-13) Vs. Shilpa Shetty DCIT, Circle-16(1) Room No. 439 7/D, Aditya Apartment 4th Floor SVP Nagar Aayakar Bhavan Andheri West M.K. Road Mumbai-400 054. Mumbai-400 020. PAN : ACPPS6622P (Appellant) (Respondent) Assessee by Shri Samual Pitta Department by Ms. Ritu Kamalkishore Date of Hearing 10.08.2022 Date of Pronouncement 11.08.2022 O R D E R Per B.R.Baskaran (AM) :- The Revenue has filed this appeal challenging the order dated 14.9.2020 passed by learned CIT(A)-48, Mumbai…

SHILPA SHETTY,MUMBAI vs. ACIT CC 13, MUMBAI

The appeal stands partly allowed

ITA 5433/MUM/2017[2011-12]Status: DisposedITAT Mumbai25 Jun 2019AY 2011-12

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.K. Singh-Ld. DR

Section 14ASection 92ASection 92CSection 92F

…n the machinery provisions fail, then the charging provisions cannot be applied. In this respect, Ld. AR relied upon the decision in the case of CIT v. B.C. Srinivasa Setty [1981] 128 ITR 294 (SC) and CIT v. Official Liquidator, Palai Central Bank Ltd. [1979] 117 ITR 676 (Ker. HC) 19. On the other hand, Ld. DR relied upon the orders passed by revenue authorities and the decision in the case of Instrumentarium's case (supra) to contend that the price was zero and the provisions of Chapter X would apply accordingly. 20. After hearing both the parties at length, we find that since we have already rebutted the Ld. DR…

SHILPA SHETTY,MUMBAI vs. ACIT CC 13, MUMBAI

ITA 2445/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Aug 2018AY 2010-11

Bench: Hon’Ble Sh. R. C. Sharma, Am & Hon’Ble Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 2445/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2010-11)

For Appellant: Shri Arvind V. SondeFor Respondent: Shri V. Jenardhanan

Section 92ASection 92A(2)(j)Section 92CSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE HON’BLE SH. R. C. SHARMA, AM & HON’BLE SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 2445/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2010-11) Shilpa Shetty ACIT CC – 13 बिधम/ 7/D, Aditya Apartments, SVP Mumbai Nagar, Andheri(west) Pin- Vs. Mumbai-400054 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. ACPPS6622P (अपीलाथी/Assessee) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Assessee by : Shri Arvind V. Sonde & Shri Haresh G. Buch, AR प्रत्यथीकीओरसे/Respondentby : Shri V. Jenardhanan, DR सुनवाईकीतारीख/ : 05/06/2018 Date of Hearing घोषणाकीतारीख / : 21/08/2018 Date of Pron…