154 of the Act. (iii) ACIT v. Rupam Impex

66 Taxmann.com 181High Court2016#16092 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing 154 of the Act. (iii) ACIT v. Rupam Impex

KRISHNA KAVERI COOPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. THE INCOME TAX OFFICER WARD 24(1)(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2881/MUM/2022[2018-19]Status: DisposedITAT Mumbai03 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blekrishna Kaveri Cooperative V. Income Tax Officer-24(1)(1) Housing Society Limited Piramal Chamber Krishna Kaveri, Off Link Road Dr Ss Rao Marg, Parel Yamuna Nagar, Andheri (W) Mumbai- 400012 Mumbai-400053 Pan: Aaaak2142C (Appellant) (Respondent) Assessee Represented By : Shri. Piyush Chhajed & Shri Sumit Mantri Department Represented By : Shri. Saurabh Kumar Rai

Section 143(1)Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Krishna Kaveri Cooperative v. Income Tax Officer-24(1)(1) Housing Society Limited Piramal Chamber Krishna Kaveri, Off Link Road Dr SS Rao Marg, Parel Yamuna Nagar, Andheri (W) Mumbai- 400012 Mumbai-400053 PAN: AAAAK2142C (Appellant) (Respondent) Assessee Represented by : Shri. Piyush Chhajed & Shri Sumit Mantri Department Represented by : Shri. Saurabh Kumar Rai Date of Hearing : 09.01.2023 Date of Pronouncement : 03.04.2023 PER S. RIFAUR RAHMAN…

SAMBHAVNATH INFRABUILD AND FARMS PVT. LTD,MUMBAI vs. DCIT CENT. CIR7(3), MUMBAI

The appeal is allowed

ITA 2117/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Jul 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sambhavnath Infrabuild & Farms Pvt. Ltd. Dcit Circle 7(3) Successor To Bellissimo Realtors Room No. 655, 6 Th Floor, Pvt. Ltd., 412, Floor–4, Aayakar Bhavan, Vs. 17G Vardhman Chamber, Cawasji Mk Road, Patel Road, Mumbai-400 020 Horniman Circle, Fort Mumbai-400 001 (Appellant) (Respondent) Pan No. Aalcs 1394 M

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri S. Anbuselvam, DR

Section 10Section 10(38)Section 115JSection 143

…Sambhavnath Infrabuild and farms Pvt. Ltd.; A.Y. 17–18 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Sambhavnath Infrabuild and Farms Pvt. Ltd. DCIT Circle 7(3) Successor to Bellissimo Realtors Room no. 655, 6 th Floor, Pvt. Ltd., 412, Floor–4, Aayakar Bhavan, Vs. 17G Vardhman Chamber, Cawasji MK Road, Patel Road, Mumbai-400 020 Horniman Circle, Fort Mumbai-400 001 (Appellant) (Respondent) PAN No. AALCS 1394 M Assessee by : Shri Vijay Mehta, AR Revenue by : Shri S. Anbuselvam, DR Date of hearing: 11.07.2022 Date of pronouncement : 26.…

GOODWILL MANAGEMENT PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CPC), BANGALORE

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

ITA 670/BANG/2020[2018-19]Status: DisposedITAT Bangalore15 Apr 2021AY 2018-19

Bench: Shri B.R. Baskaran“Smc” Assessment Year: 2018-19

For Appellant: Smt. Suman Lumkar, A.RFor Respondent: Shri Ganesh Ghale, Standing Counsel

Section 143(1)

…ITA No.670/Bang/2020 Goodwill Management Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER “SMC” Assessment Year: 2018-19 Goodwill Management Pvt. Ltd. No.43, 1st Floor, Kilari Road Deputy Commissioner Avenue Road Cross of Income-tax (CPC) Vs. Bengaluru 560 053. Bangalore PAN NO : AACCG2858B APPELLANT RESPONDENT Appellant by : Smt. Suman Lumkar, A.R Respondent by : Shri Ganesh Ghale, Standing Counsel Date of Hearing : 29.03.2021 Date of Pronouncement : 15.04.2021 O R D E R The appeal filed by the assessee is directed against the o…

SHRI SURESH AGRAWAL,INDORE vs. THE ITO -5(3), INDORE

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

ITA 251/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 2(14)Section 54B

…Page 1 of 12 Shri Suresh Agrarwal, Indore vs. ITO5 (3) /ITA No. 251/Ind/2016/A: Y: 2011-12 आयकरअपील"यअ"धकरण ,इ"दौर"यायपीठ ,इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ीडी.ट".गरा"सया ,"या"यकसद"य तथा "ीओ.पी.मीना ,लेखासद"यकेसम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No. 251 /Ind/2016 "नधा"रणवष" / Assessment Year:2011-12 Shri Suresh Agrawal vs. I.T.O.-5(3),Indore 10 Ankur Hospital, Y N Road Indore अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN:AFJPA 5130 R Shri Girish Agrawal, CA अपीलाथ" क" ओर से/Appellant by Shri Mohd. Javed, Sr…

VIPUL P. DALAL,MUMBAI vs. DCIT 12(2), MUMBAI

In the result, the assessee’s appeal for A

ITA 7761/MUM/2014[2008-09]Status: DisposedITAT Mumbai23 Sept 2016AY 2008-09

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Vipul P. Dalal D C I T - 12(2) 11, Sadhana, ‘B’ Road Aayakar Bhavan Vs. 32, Churchgate M.K. Road Mumbai 400020 Mumbai 400020 Pan - Aacpd1495Q Appellant Respondent

For Appellant: Shri Deepak N. KanabarFor Respondent: Shri Rajneesh K. Arvind

Section 139Section 142Section 143(1)Section 143(3)Section 154Section 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain, Judicial Member Shri Vipul P. Dalal D C I T - 12(2) 11, Sadhana, ‘B’ Road Aayakar Bhavan Vs. 32, Churchgate M.K. Road Mumbai 400020 Mumbai 400020 PAN - AACPD1495Q Appellant Respondent Appellant by: Shri Deepak N. Kanabar Respondent by: Shri Rajneesh K. Arvind Date of Hearing: 19.09.2016 Date of Pronouncement: 23.09.2016 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 23, Mumbai dated 07.10.2014 for A.Y. 2008-09. 2. The facts o…

VIPUL P. DALAL,MUMBAI vs. DCIT 12(2), MUMBAI

In the result, the assessee’s appeal for A

ITA 6395/MUM/2014[2009-10]Status: DisposedITAT Mumbai03 Jun 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Vipul P. Dalal D C I T - 12(2) 11, Sadhana, ‘B’ Road Àayakar Bhavan Vs. 32, Churchgate M.K. Road Mumbai 400020 Mumbai 400020 Pan - Aacpd1495Q Appellant Respondent

For Appellant: Shri Deepak N. KanabarFor Respondent: Shri Neil Philip

Section 143(1)Section 143(3)Section 154Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain, Judicial Member Shri Vipul P. Dalal D C I T - 12(2) 11, Sadhana, ‘B’ Road Àayakar Bhavan Vs. 32, Churchgate M.K. Road Mumbai 400020 Mumbai 400020 PAN - AACPD1495Q Appellant Respondent Appellant by: Shri Deepak N. Kanabar Respondent by: Shri Neil Philip Date of Hearing: 26.05.2016 Date of Pronouncement: 03.06.2016 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 23, Mumbai dated 02.07.2014 for A.Y. 2009-10. 2. The facts of the c…