236 Taxman 561(All) ITO v. Modipon Ltd.

169 ITD 639Income Tax Appellate Tribunal#23038 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2018 to 2023.

Judgments citing 236 Taxman 561(All) ITO v. Modipon Ltd.

Capt. Manohar Bhola, Faridabad vs. ITO, Ward-1(2), Faridabad

In the result, the appeal is dismissed

ITA 508/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Mar 2023AY 2013-14

Bench: Shri Saktijit Deyassessment Year: 2013-14

Section 139(5)Section 143(1)Section 143(2)Section 143(3)Section 192BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2013-14 Capt. Manohar Bhola, Vs. ITO, Ward-1(2), Houe No. 174, Sector-14, Faridabad. Faridabad (Hr.), PIN: 121007 PAN :AANPB0044N (Appellant) (Respondent) Appellant by Shri K.C. Singhal, Adv. Respondent by Shri Om Prakash, Sr. DR Date of hearing 10.03.2023 Date of pronouncement 31.03.2023 ORDER This is an appeal by the assessee against order dated 30.11.2018 of learned Commissioner of Income-Tax (Appeals), Faridabad, for the assessment year 2013-14. 2. At the outset, learned Autho…

Shri Shaligram Barod, Indore vs. Pr. CIT-1, Indore

ITA 625/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 263Section 40A(2)(b)Section 54Section 54BSection 54FSection 54F(1)

…2-1954/ Hyd/ 2014 Hyderabad & Others dt 27-11-2015 Bharathi Dev Anandani ITA No 882/ Bang/ 2014 dt 12- vs ACIT 02-2016 CIT vs Shimbhu Mehra ITA No 373 of 2010 dt 12-10- 2015 [ 236 Taxman 561(All) ITO vs Modipon Ltd 168 TTJ 480 ( Del) Hari Mohan Das Tandon 169 ITD 639 ( All) (HUF) vs PCIT Kundaben Ambhai Shah ITA No 3354/ Ahd/ 2014 dt 30- v. ITO 11-2017 Dharamhi Bhai Sonani 161 ITD 627 [ Ahd ] 8 Shaligram Borad V.ACIT The first and second proviso to section 50C(1) of the Income Tax Act was inserted w.e.f 01-04- 2017 but these proviso was inserted to explain date of valuation as applicable as on the date o…

Dhara Singh, Ghaziabad vs. ITO, Ward-1(2), Ghaziabad

In the result, the Appeal filed by the Assessee stands allowed

ITA 2213/DEL/2018[2012-13]Status: DisposedITAT Delhi20 Jul 2018AY 2012-13

Bench: Shri H.S. Sidhu & Shri T.S. Kapooray: 2012-13 Dhara Singh Ito, Ward 1(2), C/O Rupinder Kumar Vs. Ghaziabad Aggarwal, Uttar Pradesh Advocate, Ab-1A/22, Sector-51, Noida -201301 (Pan: Czjps0155A) (Assessee) (Respondent)

For Appellant: Sh. Gautam Jain, Adv., ShFor Respondent: Sh. V.K. Jiwani, Sr. DR

Section 144Section 147Section 148Section 234BSection 234CSection 48Section 50CSection 54F

…decisions wherein it has been held that circle rate on the date of registered agreement to sell is to be considered and not the circle rate on the date of sale deed for the purpose of section 50C of the Act. Reliance was placed on the following judgments: i) 169 ITD 639 (All) Hari Mohan Das Tandon (HUF) v. PCIT ii) 236 Taxman 561 (All) CIT v. Shimbu Mehra iii) ITA No. 268/2015 dated 28.10.2015 (All) Pr. CIIT v. M/s Pandit Ranglal Trust iv) ITA No. 12/Vizag/2009 dated 22.6.2010 M/s Lahiri Promoters v. ACIT v) 168 TTJ 480 (Del)ITO v. Modipon Ltd. vi) ITA No. 1521/D/2012 dated 27.11.2015 ACIT v. M/s Uttrakahand Con…