249 (Gujarat) and Principal Commissioner of Income-tax, (Central), Ahmedabad v. Anand Natwarlal Sharda

128 Taxmann.com 376High Court2021#10128 most cited

What is 249 (Gujarat) and Principal Commissioner of Income-tax, (Central), Ahmedabad v. Anand Natwarlal Sharda authority for?

An Office Memorandum has prospective effect only, and must be read in conjunction with a preceding Circular. Decisions holding this have been affirmed by the Supreme Court.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2024.

Also referred to as

Anand Natwarlal Sharda · Gujarat High Court · 2021 · Office Memorandum 16th September 2019 · prospective effect · Circular No.23 6th September 2019 · Supreme Court SLP dismissed

Sections most often in play

Section 10(38)Section 68Section 69C

Judgments citing 249 (Gujarat) and Principal Commissioner of Income-tax, (Central), Ahmedabad v. Anand Natwarlal Sharda

Smt. Sneha Ankit Salecha, Mumbai vs. Income Tax Office, Ward, 19(3)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 255/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Jun 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Jalaj Prakash, AdvocateFor Respondent: Shri Mahesh Parwani, Sr. DR
Section 10(38)Section 131Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 255/Mum/2024 (Assessment Year: 2014-15) Smt. Sneha Ankit Selecha, ITO, Ward-19(3)(4) 1303,, Vastu Shilp, Gamadia Piramal Chambers, Vs. Colony, Grant Road, S.O. 400007. Mumbai-400012. PAN : AMEPJ4070D Appellant) : Respondent) Appellant/Assessee by : Shri Jalaj Prakash, Advocate Revenue/Respondent by : Shri Mahesh Parwani, Sr. DR Date of Hearing : 13.06.2024 : 27.06.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal is against the order of assessment passed by the Commission…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Financial World (India) Pvt. Ltd

ITA - 242 / 2023HC Delhi25 Apr 2023

…was the first circular i.e., circular no. 17/2019 dated 08.08.2019, relied upon the following judgments of the Gujarat High Court: i. PCIT v. Denisha Rajendra Keshwani (2022) 134 Taxmann.com 249 (Gujarat); and ii. PCIT v. Anand Natwarlal Sharda (2021) 128 Taxmann.com 376 Digitally Signed By:RAHUL Signing Date:30.05.2023 15:27:09 Signature Not Verified ITA 242/2023 Page 3 of 3 (Gujarat). 13. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that the impugned order is unsustainable, for the reason that it is the prerogative of…

Principal Commissioner of Income Tax 5, Kolkata vs. Smt Suman Kothari

ITAT/238/2022HC Calcutta03 Jan 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..For Appellant Mr. Pranit Bag , Adv. Mr. A. K. Mishra, Adv. Mr. Debdatta Saha, Adv. …For Respondent Re: Ga/1/2022 The Court:- Heard Mr. Tilak Mitra, Learned Advocate For The Appellant & Mr. Pranit Bag, Learned Advocate For The Respondent. There Is A Delay Of 1126 Days In Filing The Appeal. Though The Reasons Given In The Affidavit Are Not Convincing The Issues Involved In The Appeal Had Been Decided By This Court In Earlier Matters, This Court Exercises Discretion & Condone The Delay In Filing The Appeal. Accordingly, The Application Is Allowed.

Section 10Section 10(38)Section 260A

…OD-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/238/2022 IA No.GA/1/2022; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX -5, KOLKATA Vs SMT. SUMAN KOITHARI BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 3rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..for appellant Mr. Pranit Bag , Adv. Mr. A. K. Mishra, Adv. Mr. Debdatta Saha, Adv. …for respondent RE: GA/1/2022 The Court:- Heard Mr. Tilak Mitra, learned Advocate for the appellant and Mr. Pranit Bag, learned Advocate for the respondent. There is a delay of 1126…

Sri Natakari Gopal vs. Income Tax Appellate Tribunal and 2 Others

ITTA/238/2022HC Telangana18 Aug 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

ITO, Ward-13(1), Kolkata vs. M/S Wise Commotrade Pvt Ltd, Kolkata

The appeal of the Revenue is dismissed

ITA 388/KOL/2021[2012-13]Status: DisposedITAT Kolkata03 Aug 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 254(2)Section 68

…ITA No. 388/KOL/2021 Assessment Year: 2012-2013 M/s. Wise Commotrade Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A(SMC)’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 388/KOL/2021 Assessment Year: 2012-2013 Income Tax Officer,............................................................................ Appellant Ward-13(1), Kolkata, Aayakar Bhawan Poorva, 7 th Floor, Room No. 711, 110, Shanti Pally, Kolkata-700107 -Vs.- M/s. Wise Commotrade Pvt. Limited,.................................................Respondent 3H, Block B, 3rd Floo…

Principal Commissioner of Income Tax-1, Kolkata vs. Shri Mukesh Kumar Khemuka

ITAT/172/2021HC Calcutta20 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee , Adv. ….For Appellant. Mr. Abhratosh Majumder, Sr Adv. Mr. Avra Mazumder, Adv. …For Respondent

Section 260A

…OD-70 & 71 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/163/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX – 1, KOLKATA VS. RAKESH KUMAR KHEMUKA ITAT/172/2021 IA NO. GA/1/2021, GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX – 1, KOLKATA VS. MUKESH KUMAR KHEMUKA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 20th July, 2022. Appearance :- Mr. Soumen Bhattacharjee , Adv. ….for appellant. Mr. Abhratosh Majumder, Sr Adv. Mr. Avra Mazumder, Adv.…

Principal Commissioner of Income Tax-I, Kolkata vs. Shri Rakesh Kumar Khemuka

ITAT/163/2021HC Calcutta20 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee , Adv. ….For Appellant. Mr. Abhratosh Majumder, Sr Adv. Mr. Avra Mazumder, Adv. …For Respondent

Section 260A

…OD-70 & 71 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/163/2021 IA NO: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX – 1, KOLKATA VS. RAKESH KUMAR KHEMUKA ITAT/172/2021 IA NO. GA/1/2021, GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX – 1, KOLKATA VS. MUKESH KUMAR KHEMUKA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 20th July, 2022. Appearance :- Mr. Soumen Bhattacharjee , Adv. ….for appellant. Mr. Abhratosh Majumder, Sr Adv. Mr. Avra Mazumder, Adv.…

ACIT, CC- 3, New Delhi vs. Somya Traders Pvt. Ltd., New Delhi

In the result, the appeal is dismissed

ITA 4405/DEL/2017[2015-16]Status: DisposedITAT Delhi20 May 2022AY 2015-16

Bench: Shri Saktijit Dey & Shri B.R.R. Kumarassessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 ACIT, Vs. Somya Traders Pvt. Ltd., CC-3, 59/17, Bahubali Apartments, New Delhi New Rohtak Road, Delhi PAN :AAACS2381M (Appellant) (Respondent) Appellant by Sh. H.K. Choudhary, CIT(DR) Respondent by Sh. Amit Goel, Advocate Date of hearing 16.03.2022 Date of pronouncement 20.05.2022 ORDER PER SAKTIJIT DEY, JM: This is an appeal by the Revenue against order dated 25.04.2017 of learned Commissioner of Income Tax (Appeals)-23, New Delhi. T…

The DCIT, Circle-3(1)(1), Ahmedabad vs. Smt. Kavitaben Vipulbhai Shah, Ahmedabad

In the result, the appeal filed by the revenue is dismissed

ITA 883/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2013-14

Bench: Shri Waseem Ahmed & Ms Suchitra Kambleआयकर अपील सं./Ita No. 883/Ahd/2019 With C.O.No.164/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2013-14 D.C.I.T., Smt. Kavitaben Vipulbhai Shah, Circle-3(1)(1), Vs. 6, Ruturaj Flats, Ahmedabad. Motinagar Society, Mahalaxmi Char Rasta, Paldi, Ahmedabad.

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri S.S. Shukla, Sr.D.R

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./ITA No. 883/AHD/2019 With C.O.No.164/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2013-14 D.C.I.T., Smt. Kavitaben Vipulbhai Shah, Circle-3(1)(1), Vs. 6, Ruturaj Flats, Ahmedabad. Motinagar Society, Mahalaxmi Char Rasta, Paldi, Ahmedabad. PAN: APRPS8656N (Applicant) (Respondent) Revenue by : Shri S.S. Shukla, Sr.D.R Assessee by : Shri Biren Shah, A.R सुनवाई क" तारीख/Date of Hearing…

ITO, Ward-3(3)(5), Ahmedabad vs. M/S. Sureshbhai Ranchodbhai Thakkar-HUF, Ahmedabad

In the result, the appeal of the Revenue is dismissed due to tax effect

ITA 1919/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2015-16

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2015-16

For Appellant: Shri Biren Shah, ARFor Respondent: Shri V.K. Singh, Sr.DR
Section 143(3)Section 268A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year :2015-16 ITO, Ward-3(3)(5) M/s.Sureshbhai Ranchodhbhai Ahmedabad. Vs Thakkar-HUF Arpitham, Nr. Aryavrat-4 Opp: YMCA Club S.G. Highway, Ahmedabad PAN : AAVHS 9138 N अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri Biren…

249 (Gujarat) and Principal Commissioner of Income-tax, (Central), Ahmedabad v. Anand Natwarlal Sharda (128 Taxmann.com 376) — Cited in 10 Judgments | BharatTax