132 (Kol) (Trib) (b) ITO v. Narayana Rao

35 Taxmann.com 90Income Tax Appellate Tribunal2013#10817 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 263Section 54Section 54F

Issues it is cited on

section 54fsection 54transferprescribedindia

Judgments citing 132 (Kol) (Trib) (b) ITO v. Narayana Rao

RAJNI KUMAR WIFE OF SHRI BRIG. NARENDER KUMAR H.NO.394, SECTOR-21, GURGAONN,GURGAON vs. THE INCOME TAX OFFICER WARD-3(1), GURGAON, GURGAON

In the result, the appeal filed by the assessee is allowed

ITA 3188/DEL/2023[2017-2018]Status: DisposedITAT Delhi17 Sept 2025AY 2017-2018

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarrajni Kumar, Vs. Ito, Ward 3 (1), W/O Shri Brig. Narender Kumar, Gurgaon. House No.394, Sector 21, Gurgaon – 122 001 (Haryana). (Pan : Ayypk1781A) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Sr Date Of Hearing : 19.08.2025 Date Of Order : 17.09.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 27.09.2023 For The Assessment Year 2017-18 & The Assessment Order Was Passed Under Section 143(3) R.W.S. 263 Of The Income-Tax Act, 1961 (For Short ‘The Act’).

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. SR
Section 143(3)Section 263Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’, NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Rajni Kumar, vs. ITO, Ward 3 (1), W/o Shri Brig. Narender Kumar, Gurgaon. House No.394, Sector 21, Gurgaon – 122 001 (Haryana). (PAN : AYYPK1781A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. SR Date of Hearing : 19.08.2025 Date of Order : 17.09.2025 O R D E R PER S.RIFAUR RAHMAN,AM: 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-Tax (Appeals)/National F…

DCIT., (INTERNATIONAL TAXATION)-1, HYDERABAD vs. SYAMA REDDY MALI REDDY, HYDERABAD

ITA 366/HYD/2025[2019-20]Status: DisposedITAT Hyderabad03 Sept 2025AY 2019-20
Section 143(2)Section 143(3)Section 144C(3)Section 54Section 54F

…{ "clean_text": "आयकर अपीलीय न्यायाधिकरण में, हैदराबाद 'ए' बेंच, हैदराबाद\nIN THE INCOME TAX APPELLATE TRIBUNAL\nHyderabad ‘A‘Bench, Hyderabad\nश्री रवीश सूद, माननीय न्यायिक सदस्य एवं श्री मधुसूदन सावडिया, माननीय लेखा सदस्य\nSHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER\nAND\nSHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER\nआयकर अपीलसं./I.T.A.No.366/Hyd/2025\n(निर्धारण वर्ष / Assessment Year: 2019-20)\nVs. Syama Reddy Mali Reddy,\nR/o. Hyderabad.\nPAN : AEYPM9330D\n(प्रत्यर्थी / Respondent)\nThe Deputy Commissioner\nof Income Tax,\n(International Taxation)-1,\nHyderabad.\n(अपीलार्थी/ Appellant)\n: Shri K.C. Devdas, C.A.\…

DHANANJAY MADHUKAR NAIK,MUMBAI vs. ITO 12(3)(3), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2988/MUM/2022[2017-2018]Status: DisposedITAT Mumbai09 Aug 2023AY 2017-2018

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bledhananjay Madhukar Naik V. Ito 12(3)(3) 306, Meghdoot Chsl, Sahaji Raje Marg Room No. 1631, 16Th Floor Koldongri, Vile Parle (W) Air India Building, Nariman Point Mumbai- 400057 Mumbai- 400021 Pan: Alrpn7498M (Appellant) (Respondent) Assessee Represented By : Shri Anil Masand Department Represented By : Shri P.D. Chougule

Section 54Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Dhananjay Madhukar Naik v. ITO 12(3)(3) 306, Meghdoot CHSL, Sahaji Raje Marg Room No. 1631, 16th Floor Koldongri, Vile Parle (W) Air India Building, Nariman Point Mumbai- 400057 Mumbai- 400021 PAN: ALRPN7498M (Appellant) (Respondent) Assessee Represented by : Shri Anil Masand Department Represented by : Shri P.D. Chougule Date of conclusion of Hearing : 25.05.2023 Date of Pronouncement : 09.08.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is f…

PRANAY LALITKUMAR JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1347/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad
Section 2(22)(e)Section 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1345/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Lalitkumar Kesarimal Jain, 10th Floor, Kumar Business Centre, CTS-29, Bund Garden Road, Camp, Pune-411 001 PAN : AAYPJ2211J .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1346/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Kruti Lalitkumar Jain, 10th Floor, Kumar Business…

KRUTI LALITKUMAR JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1346/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad
Section 2(22)(e)Section 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1345/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Lalitkumar Kesarimal Jain, 10th Floor, Kumar Business Centre, CTS-29, Bund Garden Road, Camp, Pune-411 001 PAN : AAYPJ2211J .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1346/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Kruti Lalitkumar Jain, 10th Floor, Kumar Business…

LALITKUMAR KESARIMAL JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1345/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad
Section 2(22)(e)Section 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1345/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Lalitkumar Kesarimal Jain, 10th Floor, Kumar Business Centre, CTS-29, Bund Garden Road, Camp, Pune-411 001 PAN : AAYPJ2211J .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1346/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Kruti Lalitkumar Jain, 10th Floor, Kumar Business…

ITO 1(2), GWALIOR vs. SMT REENA AGRAWAL, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 161/AGR/2017[2012-13]Status: DisposedITAT Agra18 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 54Section 54F

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year: 2012-13 Income-tax Officer, vs. Smt. Reena Agarwal, Near Hari 1(2), Gwalior. Nirmal Talkies, Nai Sadad, Gwalior. PAN: AELPA2217G) (Appellant) (Respondent) Appellant by Shri Waseem Arshad, Sr. DR Respondent by Shri Rajendra Sharma & Shri Manuj Sharma, Advocates Date of Hearing 04.07.2019 Date of Pronouncement 18.07.2019 ORDER Per Laliet Kumar, J.M.: This appeal is being filed by the assessee against the order passed by the ld. CIT(A) dated 20.11.201…

SHANTANU KUMAR BOSE ,NEW DELHI vs. ACIT, CIRCLE- 33(1), NEW DELHI

Appeal are dismissed

ITA 3051/DEL/2018[2015-16]Status: DisposedITAT Delhi03 Jun 2019AY 2015-16

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 143(3)Section 271Section 54ESection 54F

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3051/DEL/2018 (A.Y 2015-16) Shantanu Kumar Bose Vs ACIT B-9/6263, Vasant Kunj, Circle-33(1) New Delhi Block E-2, Pratyaksha Kar AFXPB1157P Bhawan, Civic Centre, (APPELLANT) Delhi-110002 (RESPONDENT) Appellant by Sh. S. S. Khan, CA Respondent by Sh. N. K. Bansal, Sr. DRs Date of Hearing 13.03.2019 Date of Pronouncement 03.06.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 29/12/2017 passed by CIT(A)…

RAM MOHAN RAI,NEW DELHI vs. ACIT, NEW DELHI

In the result ground No. 2 and 3 of the appeal of the assessee is allowed

ITA 6612/DEL/2016[2013-14]Status: DisposedITAT Delhi10 Apr 2017AY 2013-14

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiram Mohan Rai, Vs. Acit, A-8/25, Vansant Vihar, Circle-33(1), New Delhi New Delhi Pan:Aaapr0728C (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 143Section 234BSection 54

…Ram Mohan Rai ACIT 6612/Del/2016 AY 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Ram Mohan Rai, Vs. ACIT, A-8/25, Vansant Vihar, Circle-33(1), New Delhi New Delhi PAN:AAAPR0728C (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Adv Sh. Ashish Chadha, CA Revenue by: Sh. FR Meena, Sr. DR Date of Hearing 06/04/2017 Date of pronouncement 10/04/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The assessee against the order of the ld CIT (A)-11, prefers this appeal, New Delhi dated 21.03.2016 for the Assessment…

VISHAL DUTT,NAVI MUMBAI vs. ITO WD 22(3)(4), NAVI MUMBAI

In the result, the appeal filed by the assessee in ITA N0

ITA 878/MUM/2014[2008-09]Status: DisposedITAT Mumbai16 Mar 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 878/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Vishal Dutt, बनाम/ Income Tax Officer, Ward 205, B-Wing, Big Splash, – 22(3)(4), V. Sector – 17,Vashi, 3 Rd Floor, Tower No. 6, Navi Mumbai – 400703. Vashi Railway Station, Navi Mumbai – 400 703. "थायी लेखा सं./Pan : Aagpd 1553 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Sanjeev Kashyap-(DR)
Section 14Section 143(2)Section 143(3)Section 54F

…आयकर अपील"य अ"धकरण “F” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 878/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Vishal Dutt, बनाम/ Income Tax Officer, Ward 205, B-Wing, Big Splash, – 22(3)(4), v. Sector – 17,Vashi, 3 rd Floor, Tower No. 6, Navi Mumbai – 400703. Vashi Railway Station, Navi Mumbai – 400 703. "थायी लेखा सं./PAN : AAGPD 1553 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Neelesh Bajaj Revenue by : Shri Sanjeev Kashyap-(DR) सुनवाई क" तार"…