177 ITR 393 (Bom), CIT v. Nagindas M. Kapadia

173 Taxmann 407High Court2008#6689 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 132(1)Section 143(3)Section 147Section 148Section 153ASection 2(22)(e)

Judgments citing 177 ITR 393 (Bom), CIT v. Nagindas M. Kapadia

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

ITA 1275/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Apr 2025AY 2012-13
For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 148Section 153ASection 2(22)(e)Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"A\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nAjay Bakliwal\nआयकर अपील सं./ITA No. 1275/JP/2024\nनिर्धारण वर्ष/Assessment Year : 2012-13\nबनाम\nACIT,\nC 6 Vallabh Bari, Vallabh Bari,\nKota\nVs.\nCentral Circle,\nKota\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ABZPB 7775 P\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, Adv.\nर…

GEETA BHASIN,NOIDA vs. JCIT, RANGE- 32, NEW DELHI

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

ITA 4600/DEL/2017[2011-12]Status: DisposedITAT Delhi09 Nov 2021AY 2011-12

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Geeta Bhasin, Vs. Jcit, C/O. Sandeep Sapra, Adv, C-763, Range-32, New Friends Colony, New Delhi New Delhi Pan: Acdpb6005D (Appellant) (Respondent)

For Appellant: Shri Sandeep Sapra, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143Section 2Section 68Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Geeta Bhasin, Vs. JCIT, C/o. Sandeep Sapra, Adv, C-763, Range-32, New Friends Colony, New Delhi New Delhi PAN: ACDPB6005D (Appellant) (Respondent) Assessee by : Shri Sandeep Sapra, Adv Revenue by : Shri Vivek Vardhan, Sr. DR Date of Hearing : 05/10/2021 Date of pronouncement : 09/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by Mrs. Geeta Bhasin [the Assessee/ Appellant] against the order of The Commissioner of I…

EXOTICA HOUSING & INFRSTRUCTURE PVT LTD,NEW DELHI vs. ITO WARD - 8(4), NEW DELHI

ITA 5188/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Jun 2020AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Anil Chaturvedi

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Jagdish Singh, Sr. D.R
Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA.No.5188/Del./2019 Assessment Year 2013-2014 M/s. Exotica Housing & The Income Tax Officer, Infrastructure Company Ward – 8 (4), [vs. Pvt. Ltd., 228, Basement, Jagriti Enclave, Delhi - 092 New Delhi. PAN AABCE6019K (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Shri Jagdish Singh, Sr. D.R. Date of Hearing : 18.06.2020 Date of Pronouncement : 24.06.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed…

ACIT, NEW DELHI vs. M/S. FUTURZ NEXT SERVICES (P) LTD., NEW DELHI

The appeal of the assessee is partly allowed

ITA 2396/DEL/2017[2013-14]Status: DisposedITAT Delhi02 Jun 2020AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ved Jain AdvocateFor Respondent: Ms Ashima Neb Sr DR
Section 143(3)Section 14ASection 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “B”: NEW DELHI] BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1383/Del/2017 [by Assessee] And ITA No. 2396/Del/2017 [by Department] (Assessment Year: 2013-14) Dy. CIT, M/s Futurz Next Services Central Circle-29, Vs. (Private) Limited, New Delhi FA - 45, Shivaji Enclave, New Delhi – 110 027. PAN: AABCJ7692K (Appellant) (Respondent) Revenue by : Ms Ashima Neb Sr DR Mr. Jagdish Singh, Sr. DR Assessee by: Shri Ved Jain Advocate Shri Rishabh Jain CA Shri Ashish Goel, C. A.; Date of Hearing 31/10/2019 and 16/03/…

SH. KABUL CHAWLA,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is allowed

ITA 5396/DEL/2014[2011-12]Status: DisposedITAT Delhi14 Jan 2020AY 2011-12

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 5396/Del/2014 (A.Y – 2011-12) Kabul Chawla, Vs Acit, 7-A, Amrita Shegill Marg, Central Circle – 23, New Delhi-110 011. New Delhi (Pan : Aafpc 6879 C) (Appellant) (Respondent) Appellant By Shri Ajay Bhagwani, C.A. Respondent By Shri G. Johnson, Sr. D.R. Date Of Hearing 08.01.2020 Date Of Pronouncement 14.01.2020 Order

Section 143(2)Section 143(3)Section 2(22)(e)

…of development rights in land and does not fall within purview of provision of Section 2(22)(e) of IT Act, 1961. The Ld. AR relied upon the decision of Hon’ble Jurisdictional High Court of Delhi in following decisions:- i) CIT Vs Ambassador Travels Pvt. Ltd 173 Taxmann 407 (2008) (Del.) ii) CIT Vs Creative Dying and Painting Pvt. Ltd. in 184 Taxman 483(Delhi) iii) CIT vs. Ankitech Pvt. Ltd. [2011] 11 taxmann.com 100 (Delhi) 7. The Learned DR relied upon the assessment order and the order of the CIT(A). 8. We have heard both the parties and perused all the relevant materials available on record. The amount was…

SHRI VIJAY AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-5-1, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 825/JPR/2019[2013-14]Status: DisposedITAT Jaipur01 Oct 2019AY 2013-14

Bench: Or At The Time Of Hearing Of The Appeal.”

For Appellant: Shri Devendra Kumar (Advocate)For Respondent: Shri A.K. Mahela (JCIT)
Section 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ’SMC’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 825/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke Shri Vijay Agarwal, The Income Tax Officer, Vs. A-154, Mangal Marg, Ward 5(1), Brahmpuri, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AARPA 5210 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Devendra Kumar (Advocate) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahela (JCIT) lquokbZ dh rkjh[k@ Dat…

DCIT, CIRCLE - 10(1), KOLKATA , KOLKATA vs. M/S. DREAM BAKE PVT. LTD., , KOLKATA

ITA 242/KOL/2018[2013-14]Status: DisposedITAT Kolkata31 Jan 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 2(22)(e)Section 40S(2)(b)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.242/Kol/2018 & C.O No.43/Kol/2018 (a/o ITA No.242/Kol/2018) Assessment Year :2013-14 DCIT, Circle-10(1), V/s. M/s Dream Bake Pvt. Ltd., P-7, Chowringhee 296, Kalukhan Road, Boral, Square, 3rd Floor, Kolkata-700154 Kolkata-69 [PAN No. AABCD 1189 R] .. अपीलाथ" /Appellant ""यथ"/ "तया"ेपक Respondent/Co-objector Shri Aloke Kr. Ghosh, Advocate आवेदक क" ओर से/By Assessee Shri Saurabh Kumar, Addl. CIT- राज व क" ओर से/By Revenue DR…

PYRAMID REALTORS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 2057/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2053/Del./2017 Assessment Year 2010-2011 M/s. Saamag Developers Pvt. Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAJCS4952R (Appellant) (Respondent) ITA.No.2054/Del./2017 Assessment Year 2010-2011 M/s. Saamag Construction Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAHCS8522R (Appellant) (Respondent) ITA.No.2055/Del./2017 Assessment Year 2010-2011 M/s. Saamag…

SAGA DEVELOPERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 2056/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2053/Del./2017 Assessment Year 2010-2011 M/s. Saamag Developers Pvt. Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAJCS4952R (Appellant) (Respondent) ITA.No.2054/Del./2017 Assessment Year 2010-2011 M/s. Saamag Construction Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAHCS8522R (Appellant) (Respondent) ITA.No.2055/Del./2017 Assessment Year 2010-2011 M/s. Saamag…

SAAMAG CONSTRUCTION LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 2054/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2053/Del./2017 Assessment Year 2010-2011 M/s. Saamag Developers Pvt. Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAJCS4952R (Appellant) (Respondent) ITA.No.2054/Del./2017 Assessment Year 2010-2011 M/s. Saamag Construction Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAHCS8522R (Appellant) (Respondent) ITA.No.2055/Del./2017 Assessment Year 2010-2011 M/s. Saamag…

SAAMAG DEVELOPERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 2053/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2053/Del./2017 Assessment Year 2010-2011 M/s. Saamag Developers Pvt. Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAJCS4952R (Appellant) (Respondent) ITA.No.2054/Del./2017 Assessment Year 2010-2011 M/s. Saamag Construction Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAHCS8522R (Appellant) (Respondent) ITA.No.2055/Del./2017 Assessment Year 2010-2011 M/s. Saamag…

DCIT,CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S DREAM BAKE (P) LTD., KOLKATA

Appeal is dismissed

ITA 1878/KOL/2016[2012-13]Status: DisposedITAT Kolkata19 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-10(1), V/S. M/S Dream Bake (P) Ltd. P-7, Chowringhee 296, Kalu Khan Road, Square, 3Rd Floor, Kolkat-154 Kolkata-69 [Pan No.Aabcd 1189 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Ghosh, Ar ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date Of Hearing 19-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-4, Kolkata’S Order Dated 27.07.2016, Passed In Case No.1839/Cit(A)/4/Circle-10(1)/Kol/14-15, Reversing Assessing Officer’S Action Making Section 2(22)(E) Deemed Dividend Addition Of ₹90,98,080/- In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. The Revenue’S Sole Substantive Ground Seeks To Revive The Assessing Officer’S Action Making Sec. 2(22)(E) Deemed Dividend Addition Of ₹2,42,00,000/- In Assessment Order Dated 07.02.2015. Learned Departmental Representative Invites Our Attention To The Cit(A)’S Detailed Discussion To This Effect Reading As Under:- “5. Ground No.2 This Ground Is Directed Against The Action Of The Ao In Making Addition Of ₹2,42,00,000/- U/S. 2(22)(E) Of The Act. This Matte Is Discussed From Para 4 To Para 4.3

Section 143(3)Section 2(22)(e)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-10(1), V/s. M/s Dream Bake (P) Ltd. P-7, Chowringhee 296, Kalu Khan Road, Square, 3rd Floor, Kolkat-154 Kolkata-69 [PAN No.AABCD 1189 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri A.K. Ghosh, AR ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date of Hearing 19-09-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER…

SHRI PRADEEP SINGH,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

ITA 5722/DEL/2011[2008-09]Status: DisposedITAT Delhi19 Aug 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. CS Aggarwal, Sr. Adv. & ShFor Respondent: Sh. FR Meena, Sr. DR
Section 143(3)Section 2(2)(e)Section 2(22)(e)Section 234BSection 271(1)(c)

…ITA NOS. 5722/DEL/2011 & 996/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 5722/DEL/2011 (AY. 2008-09) AND I.T.A. NO. 996/DEL/2014 (AY 2008-09) SH. PRADEEP SINGH, ACIT, RANGE-24, A-13A, GREEN PARK MAIN, VS. NEW DELHI NEW DELHI – 110 016 (PAN: ABIPS8126Q) (APPELLANT) (RESPONDENT) Assessee by : Sh. CS Aggarwal, Sr. Adv. & Sh. RP Mall, Adv. Department by : Sh. FR Meena, Sr. DR Date of Hearing : 10-08-2016 Date of Order : 19-08-2016 ORDER PER H.S. SIDHU, JM Assessee has filed these two Appea…

SHRI PRADEEP SINGH,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

ITA 996/DEL/2014[2008-09]Status: DisposedITAT Delhi19 Aug 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. CS Aggarwal, Sr. Adv. & ShFor Respondent: Sh. FR Meena, Sr. DR
Section 143(3)Section 2(2)(e)Section 2(22)(e)Section 234BSection 271(1)(c)

…ITA NOS. 5722/DEL/2011 & 996/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 5722/DEL/2011 (AY. 2008-09) AND I.T.A. NO. 996/DEL/2014 (AY 2008-09) SH. PRADEEP SINGH, ACIT, RANGE-24, A-13A, GREEN PARK MAIN, VS. NEW DELHI NEW DELHI – 110 016 (PAN: ABIPS8126Q) (APPELLANT) (RESPONDENT) Assessee by : Sh. CS Aggarwal, Sr. Adv. & Sh. RP Mall, Adv. Department by : Sh. FR Meena, Sr. DR Date of Hearing : 10-08-2016 Date of Order : 19-08-2016 ORDER PER H.S. SIDHU, JM Assessee has filed these two Appea…

ACIT CEN CIR 29, MUMBAI vs. VIJAYDEEP HOTELS P.LTD, MUMBAI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed

ITA 3291/MUM/2011[2004-05]Status: DisposedITAT Mumbai20 Jun 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं /I.Ta Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 To 2007-08 The Acit, M/S. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar Bhavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.Ta Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/S. Vijaydeep Hotels Pvt. The Acit, बनाम/ Ltd., Cent. Cir-29, Vs. Hotel Bawa International, Aayakar Bhavan, Nehru Road Ext, Mumbai-400 020 Near Domestic Airport, Vile Parle, Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 1582D आयकर अपील सं /I.Ta Nos. 951 To 953/Mum/2013 ("नधा"रण वष" / Assessment Years: 2005-06 To 2007-08 Shri Karanveer Singh G. The Acit, बनाम/ Bawa, Cent. Cir-29, Vs. 22, Sahib Guru Angad Aayakar Bhavan, Niwas, Mumbai-400 020 Vitthal Nagar Co. Op. Soc. N.S. Road No. 22, Jvpd Scheme, Juhu, Vile Parle (E), Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aejpb 8856F

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri G.M. Dass
Section 132Section 143(3)Section 153ASection 37(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं /I.TA Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 to 2007-08 The ACIT, M/s. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar BHavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.TA Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/s. Vijaydeep Hotels Pvt. The ACIT, बनाम/ Ltd.,…

VIJAYDEEP HOTELS P. LTD,MUMBAI vs. DCIT CEN CIR 29, MUMBAI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed

ITA 3241/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 Jun 2016AY 2006-07

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं /I.Ta Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 To 2007-08 The Acit, M/S. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar Bhavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.Ta Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/S. Vijaydeep Hotels Pvt. The Acit, बनाम/ Ltd., Cent. Cir-29, Vs. Hotel Bawa International, Aayakar Bhavan, Nehru Road Ext, Mumbai-400 020 Near Domestic Airport, Vile Parle, Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 1582D आयकर अपील सं /I.Ta Nos. 951 To 953/Mum/2013 ("नधा"रण वष" / Assessment Years: 2005-06 To 2007-08 Shri Karanveer Singh G. The Acit, बनाम/ Bawa, Cent. Cir-29, Vs. 22, Sahib Guru Angad Aayakar Bhavan, Niwas, Mumbai-400 020 Vitthal Nagar Co. Op. Soc. N.S. Road No. 22, Jvpd Scheme, Juhu, Vile Parle (E), Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aejpb 8856F

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri G.M. Dass
Section 132Section 143(3)Section 153ASection 37(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं /I.TA Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 to 2007-08 The ACIT, M/s. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar BHavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.TA Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/s. Vijaydeep Hotels Pvt. The ACIT, बनाम/ Ltd.,…

ITO, NEW DELHI vs. SHRI SANDEEP SABHARWAL, NEW DELHI

ITA 2336/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

Bench: Sh. G. C. Gupta, Hon’Ble & Sh. O.P.Kant

For Appellant: Sh. Sujit Kumar, Sr. DRFor Respondent: Sh. Ved Jain, CA
Section 143(2)Section 192Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. G. C. Gupta, Hon’ble Vice President And Sh. O.P.Kant, Accountant Member ITA No.2336/Del./2011 Asstt. Year : 2007-08 ITO, Vs Sandeep Sabharwal, Ward-13(4), Room 59/6, Prabhat Road, No.219, C.R. Building, Karol Bagh, New Delhi New Delhi PAN:AAZPS6361B (APPELLANT) (RESPONDENT) Appellant by : Sh. Sujit Kumar, Sr. DR Respondent by : Sh. Ved Jain, CA Date of Hearing : 01.10.2015 Date of Pronouncement :14.10.2015 ORDER PER O.P. Kant AM This appeal of the Revenue is directed against the order dated 31.01.2011 of learned Commissioner of Income-…