12th March, 2018. 3. Hatkesh Co–operative Housing Society Ltd. v. Assistant Commissioner of Income Tax, Circle 21 (1)

75 Taxmann.com 39High Court2016#21472 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 23(1)(a)Section 23(1)(c)Section 23(2)(a)Section 23(2)(b)Section 23(3)(a)

Judgments citing 12th March, 2018. 3. Hatkesh Co–operative Housing Society Ltd. v. Assistant Commissioner of Income Tax, Circle 21 (1)

DEPUTY COMMISSIONER OF INCOME TAX -23(1), MUMBAI vs. LAXMI FINANCE AND LEASING COMPANIES CO-OP. SOCIETY LTD, MUMBAI

In the result, appeals of the Revenue and Cross

ITA 4233/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Aug 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 23(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER Deputy Commissioner Vs. M/s. Laxmi Finance of Income Tax-23(1) And Leasing Company Room No.511, Fifth Co-op Society Ltd. Floor, Piramal Laxmi Towres, Chambers, Lalbaug Plot C-25 Maharashtra-400 012 BKC, Bandra East Maharashtra-400 051 PAN/GIR No.AAAJL0006F (Appellant) .. (Respondent) CO No.125/Mum/2024 (Arising out of ITA No.4232/Mum/2023) (Assessment Year :2014-15) M/s. Laxmi Finance Vs. Deputy Commissioner of And Leasing Income Tax-23(1) Company Co-op Room No.511, Fifth Floo…

LAXMI FINANCE & LEASING COMPANIES COMMERCIAL PREMISES COOPERATIVE SOCIETY LTD,MUMBAI vs. ASST CIT 14(1), MUMBAI

In the result, both the appeals filed by the assessee are partly allowed

ITA 4521/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Jan 2022AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadalem/S. Laxmi Finance & Vs. Acit – 14(1) Leasing Companies, Earnest House, Commercial Premiss Nariman Point, Co-Op Society Ltd., Mumbai – 400 021. Laxmi Towers, Plot No. C-25, Bandra Kurla Complex, Bandra (E), Mumbai – 400 051. Pan/Gir No. : Aaajl0006F Appellant .. Respondent M/S. Laxmi Finance & Vs. Acit – 18(2) Leasing Companies, Earnest House, Commercial Premiss Nariman Point, Co-Op Socitey Ltd., Mumbai – 400 021. Laxmi Towers, Plot No. C-25, Bandra Kurla Complex, Bandra (E), Mumbai – 400 051. Pan/Gir No. : Aaajl0006F Appellant .. Respondent

For Appellant: Shri. P.J. Pardiwalla, Sr. AdvFor Respondent: Shri. Mehul Jain, DR

Section 143(1)Section 143(2)Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Laxmi Finance & Vs. ACIT – 14(1) Leasing Companies, Earnest House, Commercial Premiss Nariman Point, Co-op Society Ltd., Mumbai – 400 021. Laxmi Towers, Plot No. C-25, Bandra Kurla Complex, Bandra (E), Mumbai – 400 051. PAN/GIR No. : AAAJL0006F Appellant .. Respondent M/s. Laxmi Finance & Vs. ACIT – 18(2) Leasing Companies, Earnest House, Commercial Premiss Nariman Point, Co-op Socitey Ltd., Mumbai – 400 021. Laxmi Towers, Plot No. C-25, Bandra Kurla Complex, Ban…

ASST CIT 18(2), MUMBAI vs. LAXMI FINANCE & LEASING COMPANIES COMMERICAL PREMISES CO OP SOC. LTD, MUMBAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 4708/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Sept 2021AY 2011-12

Section 143(3)Section 143(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.4709/Mum/2015 (Assessment Year :2012-13) & ITA No.4138/Mum/2014 to 4144/Mum/2014 (Assessment Year :2004-05 to 2010-11) Assistant Commissioner of Vs. M/s. Laxmi Finance & Leasing Income Tax-18(2) Companies Earnest House, Commercial Premises Co-op Soc. Room No.302, 3rd Floor Ltd. Nariman Point, Laxmi Towers, Plot No.C-25, Bandra Mumbai-400021 Kurla Complex, Bandra (E) Mumbai – 400 051 PAN/GIR No.AAAJL0006F (Appellant) .. (Respondent) ITA No.3711/Mum/2014 to 3717/Mu…

HAPPY HOME CO-OPERATIVE HOUSING SOC. LTD.,MUMBAI vs. ITO 25 (2)(4), MUMBAI

In the result, appeal is allowed for statistical purposes

ITA 5248/MUM/2018[2013-14]Status: DisposedITAT Mumbai21 Jun 2021AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalassessment Year: 2013-14 M/S Happy Home Co-Operative I.T.O. – 25 (2)(4), Housing Society Limited, Room No. 503, C-10, Pratyaksh Happy Homes Chs Ltd., Kar Bhawan, Bandra Kurla Nehru Road, Opp. Jal Hotel, Vs. Complex, Bandra (East), Vile Parle (East), Mumbai - 400051 Mumbai - 400057 Pan: Aaaah4036N (Appellant) (Respondent) Assessee By : Shri Piyush Chaturvedi (Ar) Revenue By : S/Shri Gurbinder Singh & Satya Pinisetty (Drs) Date Of Hearing: 26/03/2021 Date Of Pronouncement: 21/06/2021

For Appellant: Shri Piyush Chaturvedi (AR)For Respondent: S/Shri Gurbinder Singh and Satya

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s Happy Home Co-operative I.T.O. – 25 (2)(4), Housing Society Limited, Room No. 503, C-10, Pratyaksh Happy Homes CHS Ltd., Kar Bhawan, Bandra Kurla Nehru Road, Opp. Jal Hotel, Vs. Complex, Bandra (East), Vile Parle (East), Mumbai - 400051 Mumbai - 400057 PAN: AAAAH4036N (Appellant) (Respondent) Assessee by : Shri Piyush Chaturvedi (AR) Revenue by : S/Shri Gurbinder Singh and Satya Pinisetty (DRs) Date of Hearing: 26/03/2021 Date of…