456 (SC) 2. CIT v. Neha Builders (P) LTD.

4 Taxmann 183High Court1980#5535 most cited

What is 456 (SC) 2. CIT v. Neha Builders (P) LTD. authority for?

Seven percent of the investment in a property is a fair method for determining its annual letting value.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Neha Builders (P) LTD. · 4 Taxmann 183 · annual letting value · seven percent of investment · property income · house property · section 23(1) · section 23(5) · income from house property

Sections most often in play

Section 132Section 143(3)Section 14ASection 22Section 23(5)Section 245CSection 37(1)Section 23

Issues it is cited on

annual letting valueannual valuesettlement applicationsection 23(5)section 24(a)permanent account numberonus of proofbogus long term capital gainsummons under section 131section 245dsection 245cprice rigging

Judgments citing 456 (SC) 2. CIT v. Neha Builders (P) LTD.

DCIT CENTRAL CIRCLE-4 (1), MUMBAI vs. OBEROI REALTY LIMITED, MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 5128/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Mar 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar,ARFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 143(3)Section 22Section 23Section 23(5)

…rt in the case of Ansal Housing Finance & Leasing Co Ltd [2013] 354 ITR 180 (Del). Also in order to arrive at the annual letting value of the property, reliance was placed on the ratio laid down by Hon’ble Allahabad High Court in the case of Radha Devi Dalmia 4 Taxmann 183 (All). The total investment of the assessee in two properties was worked out to Rs. 124,91,70,704/-. Therefore, the annual P a g e | 4 ITA No. 4802, 4803, 4804, 5128 & 5130/Mum/2024 A.Y. 2015-16, 2016-17, 2017-18 Oberoi Realty Limited, Mumbai letting value is worked out at seven per cent of the same i.e. Rs. 5,12,82,802/- was added to the inc…

OBEROI REALTY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -4(1), MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 4803/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Mar 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar,ARFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 143(3)Section 22Section 23Section 23(5)

…rt in the case of Ansal Housing Finance & Leasing Co Ltd [2013] 354 ITR 180 (Del). Also in order to arrive at the annual letting value of the property, reliance was placed on the ratio laid down by Hon’ble Allahabad High Court in the case of Radha Devi Dalmia 4 Taxmann 183 (All). The total investment of the assessee in two properties was worked out to Rs. 124,91,70,704/-. Therefore, the annual P a g e | 4 ITA No. 4802, 4803, 4804, 5128 & 5130/Mum/2024 A.Y. 2015-16, 2016-17, 2017-18 Oberoi Realty Limited, Mumbai letting value is worked out at seven per cent of the same i.e. Rs. 5,12,82,802/- was added to the inc…

OBEROI REALTY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -4(1), MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 4802/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Mar 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar,ARFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 143(3)Section 22Section 23Section 23(5)

…rt in the case of Ansal Housing Finance & Leasing Co Ltd [2013] 354 ITR 180 (Del). Also in order to arrive at the annual letting value of the property, reliance was placed on the ratio laid down by Hon’ble Allahabad High Court in the case of Radha Devi Dalmia 4 Taxmann 183 (All). The total investment of the assessee in two properties was worked out to Rs. 124,91,70,704/-. Therefore, the annual P a g e | 4 ITA No. 4802, 4803, 4804, 5128 & 5130/Mum/2024 A.Y. 2015-16, 2016-17, 2017-18 Oberoi Realty Limited, Mumbai letting value is worked out at seven per cent of the same i.e. Rs. 5,12,82,802/- was added to the inc…

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 38/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 37 & 38/AHD/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/s Venus Infrastructure and Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. PAN: AAHCS6254J (Applicant) (Respondent) Revenue by : Shri Akhilendra Pratap Yadaw Assessee by : Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date…

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 37/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2008-09

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 37 & 38/AHD/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/s Venus Infrastructure and Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. PAN: AAHCS6254J (Applicant) (Respondent) Revenue by : Shri Akhilendra Pratap Yadaw Assessee by : Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN GURNANI,NAVI MUMBAI vs. DCIT CENTRAL CIRLE - 5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 719/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 717/MUM/2021[2016-17]Status: DisposedITAT Mumbai08 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. CY CIT-CC-5(2), MUMBAI

ITA 716/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 715/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 708/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 707/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

SHRI RASHMINBHAI MOHANLAL MAJITHIA,AHMEDABAD vs. THE PR. CIT-4, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 299/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2015-16

Bench: The Appeal Is Heard & Decided.”

For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Alok Kumar, CIT-D.R
Section 14Section 143Section 143(3)Section 14ASection 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Rashminbhai Mohanlal Pr. CIT-4, Majithia, Ahmedabad Ahmedabad PAN: AAZPM0135F Vs (Respondent) (Appellant) Assessee by: Shri S.N. Soparkar, A.R. Revenue by: Shri Alok Kumar, CIT-D.R. Date of hearing : 06-04-2022 Date of pronouncement : 17-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Principal Commissioner of Income Tax-4, Ahmedabad vide order dated 21/…

UNIQUE ESTATES DEVELOPMENT CO. LTD.,,MUMBAI vs. DCIT, CENTRAL CIRCLE-4(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 4598/MUM/2019[2016-17]Status: DisposedITAT Mumbai22 Mar 2021AY 2016-17

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadaleunique Estates Dcit, Cc-4(1) बनाम/ Room No. 1906, 19Th Floor, Development Co. Ltd., Vs. Construction House-B, 2Nd Air India Bldg. Nariman Floor, 623, Linking Road, Point, Mumbai – Khar (West), 400 021. Mumbai-400 052. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu0699N .. (""यथ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri Sanjay Shah, ARFor Respondent: Usha Gaikwad , CIT-DR
Section 10Section 143(1)Section 143(2)Section 143(3)Section 14ASection 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Unique Estates DCIT, CC-4(1) बनाम/ Room No. 1906, 19th Floor, Development Co. Ltd., Vs. Construction House-B, 2nd Air India Bldg. Nariman Floor, 623, Linking Road, Point, Mumbai – Khar (West), 400 021. Mumbai-400 052. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACU0699N .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Shri Sanjay Shah, AR ""यथ" क" ओर से/Respondent by : Usha Gaikwad , CIT-DR 15/03/2021 सुनवाई क" तार"ख / Date of Hearing घोषणा क" त…

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456 (SC) 2. CIT v. Neha Builders (P) LTD. (4 Taxmann 183) — Cited in 21 Judgments | BharatTax