391 (Hyd) 12. Mahesh Nimichandra Ganeshwade v. ITO

21 Taxmann.com 136Reported decision2012#19853 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2021.

Judgments citing 391 (Hyd) 12. Mahesh Nimichandra Ganeshwade v. ITO

ITO, Ward-32(4), New Delhi vs. Swati Oberoi, New Delhi

ITA 4150/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2021AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Mahesh Thakur, Senior DR

Section 54ESection 54F

…section 2(47) (v) is not 9 ITA No.4150/Del./2018 applicable. Similar view has been taken by ITAT Cochin Bench of the Tribunal in case of G. Sreenivasan Vs DCIT 28 Txmann.com 200 (Coch. ) and ITAT Pune Bench in the case of Mahesh Nemi Chandra Ganeshwade v ITO 21 Taxmann.com 136 (Pune). In view of this legal position, this contention is rejected.” 13. In view of what has been discussed above, we are of the considered view that benefit of deduction u/s 54F of the Act cannot be denied to the assessee merely on the ground that conveyance deed has not yet been got registered particularly when the assessee is prove…

Niamat Mahroof Virji, Mumbai vs. ITO 17(3)(3), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above

ITA 1964/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Dec 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1964/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Niamat Mahroof Virji, I.T.O. 17(3)(3), बनाम/ Unit 232, 2 Nd Floor, Piramal Chambers, V. Bussa Udyog Bhavan, Opp Parel P.O., T.J. Road, Mumbai. Sewree. Mumbai – 400 015. "थायी लेखा सं./Pan : Aahpv1071H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Neil Philip

Section 143(3)Section 48Section 50CSection 54E

…dआयकर अपील"य अ"धकरण “B” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1964/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Niamat Mahroof Virji, I.T.O. 17(3)(3), बनाम/ Unit 232, 2 nd floor, Piramal Chambers, v. Bussa Udyog Bhavan, Opp Parel P.O., T.J. Road, Mumbai. Sewree. Mumbai – 400 015. "थायी लेखा सं./PAN : AAHPV1071H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by None Revenue by : Shri Neil Philip सुनवाई क" तार"ख /Date of Hearing : 03-11-2016 घोषणा क" तार"ख…

ACIT 17(3), Mumbai vs. Jawaharlal L Agicha, Mumbai

ITA 1844/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 2008-09 Acit 17(3) Shri Jawaharlal L. Agicha R.No.614, 6Th Floor, 99, Ray Road, बनाम/ Piramal Chambers, Mumbai-400033 Vs. Parel, Mumbai-400012 (Revenue) (Respondent ) P.A. No.Adjpa2926K Revenue By Shri Sanjay Singh (Cit-Dr) Respondent By Shri Hiro Rai (Ar)

Section 143(3)Section 2(47)(i)Section 2(47)(v)Section 4(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,J,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2008-09 ACIT 17(3) Shri Jawaharlal L. Agicha R.No.614, 6th Floor, 99, Ray Road, बनाम/ Piramal Chambers, Mumbai-400033 Vs. Parel, Mumbai-400012 (Revenue) (Respondent ) P.A. No.ADJPA2926K Revenue by Shri Sanjay Singh (CIT-DR) Respondent by Shri Hiro Rai (AR) 07/09/2016 सुनवाई क" तार"ख / Date of Hearing : 28/09/2016 आदेश क" तार"ख /Date of Order: आदेश / O R D E R Per Ashwani Taneja (Accountant Member): This…

ITO 25(1)(3), Mumbai vs. Archibald D. Ferreira, Mumbai

In the result, appeal of Revenue is dismissed

ITA 6782/MUM/2012[2009-10]Status: DisposedITAT Mumbai23 Sept 2016AY 2009-10

Bench: Shri D. Karunakara Rao & Shri Saktijit Dey: (A.Y : 2009-10)

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri A.B. Koli

Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER : (A.Y : 2009-10) Income Tax Officer-25(1)(3), Vs. Shri Archibald D. Ferreira Mumbai (Appellant) 22, Quarter Dech, I.C. Colony, Borivali (W), Mumbai 400 103. PAN : AAAPF1673L (Respondent) Assessee by : Shri Neelkanth Khandelwal Revenue by : Shri A.B. Koli Date of Hearing : 01/09/2016 Date of Pronouncement : 23/09/2016 O R D E R PER SAKTIJIT DEY, JM : This is an appeal by the Department against order dated 23.8.2012 by ld. CIT(A)-35, Mumbai for Assessment Year…