21 (Kar.) (e) CIT v. Lakshmi Trust Co.

167 Taxmann 27High Court2008#13607 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Sections most often in play

Section 271D Section 271E

Judgments citing 21 (Kar.) (e) CIT v. Lakshmi Trust Co.

KANHIAYA LAL SAIN,JAIPUR vs. JCIT RANGE-7 JAIPUR, JAIPUR

In the result, the Appeals of the appellant stands allowed with no orders as to costs

ITA 1022/JPR/2024[2010-11]Status: DisposedITAT Jaipur25 Sept 2024AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 271Section 271DSection 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 1022 &1023/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2010-11 Shri Kanhiya Lal Sain cuke The JCIT Vs. 7, Purana Ramgarh Mode Range-7 Anand Colony,Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BCYPS 6300 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokb…

INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 250/NAG/2018[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 269Section 269TSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.250/Nag./2018 (Assessment Year : 2013–14) Income Tax Officer ……………. Appellant Ward–4, Amravati v/s Shri Mahesh Shankar Sorate ……………. Respondent Daryapur, Distt. Amravati PAN – AGYPS5409D Assessee by : Shri Manoj G. Moryani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 10/07/2024 Date of Order – 29/07/2024 O R D E R PER V. DURGA RAO, J.M. The present appeal has been filed by the Revenue challenging the impugned order dated 07/08/2018, passed by the learned Com…

ACIT, CENTRAL CIRCLE-2(4), HYDERABAD vs. BAPU REDDY JALA , NIZAMABAD

In the result, appeal filed by the Revenue is dismissed

ITA 606/HYD/2022[2019-20]Status: DisposedITAT Hyderabad15 Jun 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Acit, Central Circle 2(4) Vs. Shri Bapu Reddy Jala Hyderabad Nizamabad Pan:Aabci9355A (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, Ca Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 12/06/2023 Date Of Pronouncement: 15/06/2023 Order Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.08.2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y. 2019-20. 2. The Revenue Has Raised The Following Grounds Of Appeal: "1. The Ld. Cit(Appeals) Erred Both In Law & On Facts Of The Case In Granting Relief To The Assessee. 2. The Ld. Cit(A) Erred In Law By Allowing The Assessee'S Appeal The Assessment Order Passed U/S. 153A Of The It Act, 1961 Dated 29.09.2021 Stating That The Sum Of Rs.75,00,000/- Not To Be Treated As Unexplained Income Of The Assessee. 3. The Ld. Cita) Erred In Law By Allowing The Assessee'S Appeal The Assessment Order Passed U/S. 271D Of The It Act, 1961 Dated 01.06.2021

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Kumar Aditya, DR

Section 153ASection 269Section 269SSection 271DSection 69A

…rumal (2015) 53 Taxmann.com 17 f) Hon'ble Allahabad High Court in the case of CIT vs. Smt. Dimpal Yadav (2015) 61 taxmann.com 219 Page 7 of 15 ITA No.606 of 2022 Bapu Reddy Jala g) Hon'ble Madras High Court in the case of CIT vs. M/s. Balaji Traders (2008) 167 Taxmann 27 h) Hon'ble Madras High Court in the case of CIT vs. M/s. Rashi Injection Molders (2016)67 Taxmann.com 179 i) Hon'ble Delhi High Court in the case of Priya Desh Gupta vs. Dy.CIT (2016) 70 Taxmann.com 258 j) Hon'ble Gujarat High Court in the case of Aryan Arcade Ltd vs. DCIT (1997) 92 Taxmann 534 k) Hon'ble Supreme Court in the case of Andhra Ba…

VIVEKANAND SADANAND GAVHANE,,SOLAPUR vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE - 2,, SOLAPUR

Appeal is allowed

ITA 1214/PUN/2018[2013-14]Status: DisposedITAT Pune27 Jul 2022AY 2013-14

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe

Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1214/PUN/2018 A.Y. 2013-14 Vivekanand S. Gavhane,C/o. Ruturaj Lodge, Opp. Bus Stand Barshi 413 401 DIST. SOLAPUR PAN; AJLPG 1591 J : Appellant Vs. The Jt. C.I.T. Range 2, Solapur : Respondent Appellant by : Shri Pratik Sandbhor Respondent by : Shri S.P. Walimbe Date of Hearing : 30-06-2022 Date of Pronouncement : 27-07-2022 ORDER PER S.S. GODARA, JM : This assessee's appeal for A.Y. 2013-14 is against the CIT(A)- 7, Pune’s order dated 13-04-2018 passed in case No. PN/CIT(A)-7/R-2/10625/2016-17 involvi…

BALWAN SINGH,DELHI vs. ACIT RANGE-21(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2383/DEL/2019[2008-09]Status: DisposedITAT Delhi04 Apr 2022AY 2008-09

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri Mohit Bansal, CAFor Respondent: Mrs. Suman Malik, Sr.D.R

Section 133ASection 143(3)Section 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2383/DEL/2019 Assessment Year 2008-09 Shri Balwan Singh v. Asst. Commissioner of Income (Prop. M/s. Balwan Road Carriers) Tax, I-3/109, Sector 16, Rohini, Range-21(1), Delhi. New Delhi. TAN/PAN: AOGPS6903J (Appellant) (Respondent) Appellant by: Shri Mohit Bansal, CA Respondent by: Mrs. Suman Malik, Sr.D.R. Date of hearing: 29 03 2022 Date of pronouncement: 04 04 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the insta…

ITO, NEW DELHI vs. SMT. KAVITA BEHAL, NEW DELHI

In the result, both the appeals of the Revenue stand dismissed

ITA 6529/DEL/2013[2009-10]Status: DisposedITAT Delhi16 Nov 2015AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Saxena & Sh. Devinder KFor Respondent: Ms. Garima Jain, Sr. DR

Section 271DSection 271E

…ITA NOS. 6528 & 6529/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. Nos. 6528 & 6529/DEL/2013 A.YR. : 2009-10 Smt. Kavita Behal, ITO, Ward-5(2), 49, Lajpat Nagar-III Room No. 234-B, CR Building, VS. Ring Road, IP Estate, New Delhi New Delhi (PANAAEPB271P) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) Department by : Ms. Garima Jain, Sr. DR Assessee by : Sh. Sanjeev Saxena & Sh. Devinder K. Jain, Cas Date of Hearing : Date of Hearing : 05 Date of Hearing : Date of Hearing : 05 0…

ITO, NEW DELHI vs. SMT. KAVITA BEHAL, NEW DELHI

In the result, both the appeals of the Revenue stand dismissed

ITA 6528/DEL/2013[2009-10]Status: DisposedITAT Delhi16 Nov 2015AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Saxena & Sh. Devinder KFor Respondent: Ms. Garima Jain, Sr. DR

Section 271DSection 271E