235 (Rajasthan). (b) Commissioner of Income-tax v. Ms. Jagriti Aggarwal

15 Taxmann 146High Court2011#19303 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing 235 (Rajasthan). (b) Commissioner of Income-tax v. Ms. Jagriti Aggarwal

SHOBHA SHARMA,SIRSA vs. ITO-WARD-3, SIRSA

In the result, appeal of the assessee is allowed

ITA 218/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh23 Jul 2021AY 2011-12

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 139Section 139(1)Section 139(4)Section 147Section 148Section 151Section 234ASection 234BSection 234CSection 54F

…ncome on 31.07.2011 under section 139(1). On the other hand the counsel of the assessee submitted that exemption may be allowed in accordance with Section 54F read with section 139 of the Act. This issue was further discussed in CIT Vs. Jagriti Aggarwal(2011) 15 Taxmann 146, P&H High court. The Hon’ble Court has held that the due date of furnishing the return of income as per section 139(1) of the Act is subject to the extended period provided under sub-section (4) of section 139 of the Act. Sub-section (4) is in relation to the time allowed to an assessee under sub-section (1) to file return. Therefore, such pro…

SMT. HARMINDER KAUR,,NEW DELHI vs. ITO,, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2656/DEL/2017[2011-12]Status: DisposedITAT Delhi10 Feb 2021AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 139(4)Section 148Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] ITA No.2656/Del./2017 Assessment Year: 2011-12 Smt. Harminder Kaur, Vs. ITO, C/o- Sunil Arora & Ward-36(4), Associates, A-1/118, New Delhi Safdarjung Enclave, New Delhi PAN :ANOPK6529P (Appellant) (Respondent) Appellant by Ms. Gunjan Jain, CA Respondent by Sh. Gurmel Singh, CIT(DR) Date of hearing 04.01.2021 Date of pronouncement 10.02.2021 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 28/02/2017 p…

SMT. KANCHARLAPALLI HEMALATHA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, the appeal of the assessee is allowed

ITA 322/VIZ/2016[2010-2011]Status: DisposedITAT Visakhapatnam06 Nov 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.322/Viz/2016 (धििाारण िर्ा/Assessment Year:2010-2011) Smt.Kancharlapalli Hemalatha Vs. Income Tax Officer Flat No.102, Sri Kesava Heights Ward-2(3) D.No.59A-21/3-5/2 Vijayawada Vizayanagar Colony Vijayawada [Pan :Bcmpk6735M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri D.L.Narasimha Rao, ARFor Respondent: Shri Suman Malik, DR

Section 139(1)Section 139(4)Section 54F

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.322/Viz/2016 (धििाारण िर्ा/Assessment Year:2010-2011) Smt.Kancharlapalli Hemalatha Vs. Income Tax Officer Flat No.102, Sri Kesava Heights Ward-2(3) D.No.59A-21/3-5/2 Vijayawada Vizayanagar Colony Vijayawada [PAN :BCMPK6735M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩिती की ओि से/ Assessee by : Sh…

SH. UMRAO SINGH,FARIDABAD vs. ITO, FARIDABAD

ITA 2442/DEL/2012[2007-08]Status: DisposedITAT Delhi20 May 2016AY 2007-08

Bench: Shri J.S. Reddy & Shri Kuldip Singh

For Appellant: Shri S.M. Mathur, CAFor Respondent: Shri V.R. Sonbhadra, Senior DR

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2442/Del./2012 (ASSESSMENT YEAR : 2007-08) Shri Umrao Singh, vs. ITO, Ward 1 (5), S/o Shri Radhey Lal Singh, Faridabad. Duruv Farm House, Sec – 3, Ballabhgarh, Faridabad. (PAN : BJFPS4994A) ITA No.2549/Del./2012 (ASSESSMENT YEAR : 2007-08) ITO, Ward 1 (5), vs. Shri Umrao Singh, Faridabad. S/o Shri Radhey Lal Singh, Duruv Farm House, Sec – 3, Ballabhgarh, Faridabad. (PAN : BJFPS4994A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.M. Mathur, CA REVENUE BY : Shr…