413 ITR 82 (Calcutta) Pr CIT v. West Bengal Housing Infrastructure Development Corpn. Ltd SLP Dismissed

263 Taxmann 237Supreme Court of India#24090 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 194A Section 2(28A)Section 57(iii)Section 142(1)Section 143(2)Section 198 Section 199

Issues it is cited on

section 2(28a)interest on securities section 194a section 194 section 19 income from other sources person company section 143(3)interest

Judgments citing 413 ITR 82 (Calcutta) Pr CIT v. West Bengal Housing Infrastructure Development Corpn. Ltd SLP Dismissed

Atul Sharma, New Delhi vs. ACIT, Circle-61(1), New Delhi

In the result the appeal of the assessee is allowed

ITA 6055/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Nov 2024AY 2014-15

Bench: Sh.Shamim Yahya & Sh. Sudhir Kumarassessment Year: 2014-15 Atul Sharma 207, Lawyers Vs. Acit Chamber, Delhi High Court Circle – 61 (1) New Delhi-110003 New Delhi Pan No.Aarps6964J (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 57

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH.SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 Atul Sharma 207, Lawyers Vs. ACIT Chamber, Delhi High Court Circle – 61 (1) New Delhi-110003 New Delhi PAN No.AARPS6964J (APPELLANT) (RESPONDENT) Appellant by Sh. Yudhisthir Mehtani, CA Respondent by Sh. N.K. Bansal, Sr. DR Date of hearing: 10/10/2024 Date of Pronouncement: 13/11/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-20, New Delhi [hereinafter re…

Atul Sharma, New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 5803/DEL/2013[2010-11]Status: DisposedITAT Delhi12 Sept 2024AY 2010-11

Bench: Sh. Challa Nagendra Prasad & Sh. M.Balaganeshmr. Atul Sharma Vs. Ito 207, Lawyers Chamber Circle – 37(1) Delhi High Court, New Delhi New Delhi-110 003 Pan No. Aarps 6964 J (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv., Mr. Audhisthir Mehtani, Adv., Mr. Somil Aggarwal, Adv. & Shri Shrey Jain, Adv. Revenue By Shri Kanv Bali, Sr. D.R. & Shri Vivek Vardhan, Sr.D.R. Date Of Hearing: 05.07.2024 Date Of Pronouncement: 12.09.2024 Order Per M. Balaganesh:

Section 143(3)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SH. M.BALAGANESH, ACCOUNTANT MEMBER Mr. Atul Sharma Vs. ITO 207, Lawyers Chamber Circle – 37(1) Delhi High Court, New Delhi New Delhi-110 003 PAN No. AARPS 6964 J (APPELLANT) (RESPONDENT) Assessee by Dr. Rakesh Gupta, Adv., Mr. Audhisthir Mehtani, Adv., Mr. Somil Aggarwal, Adv. and Shri Shrey Jain, Adv. Revenue by Shri Kanv Bali, Sr. D.R. and Shri Vivek Vardhan, Sr.D.R. Date of hearing: 05.07.2024 Date of Pronouncement: 12.09.2024 ORDER PER M. BALAGANESH, ACCOUNTANT MEMBER : 1. This appeal in I…

Bhupinder Singh Julka, New Delhi vs. ACIT, Circle-Int. Tax. 2(1)(2), Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1807/DEL/2022[2018-19]Status: DisposedITAT Delhi07 Aug 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Vizay B. Vasanta, CIT(DR)

Section 143(2)Section 143(3)Section 144CSection 234BSection 80T

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI KUL BHARAT JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No:- 1807/Del/2022 (Assessment Year: 2018-19) Bhupinder Singh Julka, Asst. Commissioner of Income 16/57, Punjabi Bagh, Vs. Tax, Circle Int Tax 2(1)(2), New Delhi-110026. Delhi. PAN No: AHLPJ5819L APPELLANT RESPONDENT Assessee by : Ms. Monika Agarwal, Adv. Revenue by : Shri Vizay B. Vasanta, CIT(DR) ORDER PER KUL BHARAT, JM This appeal by Assessee is directed against the order of Assistant Commissioner of Income Tax passed under Section 143(3) r.w.s. 144C(13)…