456 (SC). (ii) Rayala Corporation (P.) Ltd. v. Asstt. CIT

243 Taxmann 360Supreme Court of India2016#15481 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing 456 (SC). (ii) Rayala Corporation (P.) Ltd. v. Asstt. CIT

ACIT 32(1), MUMBAI vs. ASHAPURA DEVELOPERS, MUMBAI

In the result, all the three appeals of the Revenue are dismissed

ITA 3607/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Jul 2021AY 2013-14

Bench: Sri Mahavir Singh, Vp & Sri M. Balaganesh, Am आमकय अऩीर सिं./ Ita No. 3607/Mum/2019 (ननधाायण वषा / Assessment Year 2013-14) आमकय अऩीर सिं./ Ita No. 3608/Mum/2019 (ननधाायण वषा / Assessment Year 2014-15) आमकय अऩीर सिं./ Ita No. 3609/Mum/2019 (ननधाायण वषा / Assessment Year 2015-16) The Asst. Commissioner Of Income M/S Ashapura Developers Tax, Circle 32(1), Room No. 702, 101B, Hallmark Business 7Th Floor, C-41 To C-43, Kautilya Plaza, Opp. Gurunanak फनाभ/ Bhavan, G Block Bandra Kurla Hospital, Ant Gyaneshwar Complex Bandra (East), Marg, Bandra East, Vs. Mumbai-400 051 Mumbai-400 051 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./Pan No. Aanfa1971F अऩीराथी की ओय से/ Appellant By : Shri Rajeev Harit, Cit Dr प्रत्मथी की ओय से/ Respondent By : Shri Dr. K Shivaramam, Ar सुनवाई की तायीख / Date Of Hearing: 01.07.2021 घोषणा की तायीख / Date Of Pronouncement: 01.07.2021 आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / Per Mahavir Singh, Vp: These Appeals Of Assessee Are Arising Out Of The Orders Of The Commissioner Of Income Tax (Appeals)]-44, Mumbai, [In Short Cit(A)], In Ita Nos. 3607-3608/Mum/2019 M/S Ashapura Developers; Ays 13-14 To 15-16 Appeal No. Cit(A)-44/Jcit-32(1)/It-209 & 696A/16-17 & Even Date 22.03.2019. The Assessments Were Framed By The Jt. Commissioner Of Income Tax, Range 32(1), Mumbai (In Short Jcit/Ito/ Ao) For The A.Ys. 2013-14 & 2014-15 Vide Order Dated 11.03.2016, 30.12.2016, 12.12.2017 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

For Appellant: Shri Rajeev Harit, CIT DRFor Respondent: Shri Dr. K Shivaramam, AR

Section 143(3)

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री भहावीय ससिंह, उऩाध्मऺ एविं श्री एभ. फारगणेश, रेखा सदस्म के सभऺ । BEFORE SRI MAHAVIR SINGH, VP AND SRI M. BALAGANESH, AM आमकय अऩीर सिं./ ITA No. 3607/Mum/2019 (ननधाायण वषा / Assessment Year 2013-14) आमकय अऩीर सिं./ ITA No. 3608/Mum/2019 (ननधाायण वषा / Assessment Year 2014-15) आमकय अऩीर सिं./ ITA No. 3609/Mum/2019 (ननधाायण वषा / Assessment Year 2015-16) The Asst. Commissioner of Income M/s Ashapura Developers Tax, Circle 32(1), Room NO. 702, 101B, Hallmark Business 7th Floor, C-41 to C-43, Kautilya Plaza, Opp. Gu…

DYNACON EQUIPMENTS PVT LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 1(4), CHENNAI

In the result, the appeal filed by assessee in ITA

ITA 2263/CHNY/2018[2009-10]Status: DisposedITAT Chennai21 Nov 2019AY 2009-10

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

For Appellant: Mr.Srinivasa Rao Vana, JCITFor Respondent: 21.11.2019

Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु$वु% आर.एल. रे'डी, "या)यक सद"य के सम* BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER ITA Nos.2172 & 2263/Chny/2018 )नधा+रण वष+ /Assessment Years: 2006-07 & 2009-10 v. M/s.Dynacon Equipments Pvt. Ltd., The Asst. Commissioner of 188, Poonamallee High Road, Income Tax, Ground Floor, Middle Block, Kilpauk, Corporate Circle-1(4), Chennai-600 010. Chennai-600 034. [PAN: AABCD 2124 N] (अपीलाथ./Appellant) (/0यथ./Respondent) : Mr.D.Anand, Adv. अपीलाथ.…

DYNACON EQUIPMENTS PVT. LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 1(4), CHENNAI

In the result, the appeal filed by assessee in ITA

ITA 2172/CHNY/2018[2006-07]Status: DisposedITAT Chennai21 Nov 2019AY 2006-07

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

For Appellant: Mr.Srinivasa Rao Vana, JCITFor Respondent: 21.11.2019

Section 143(3)Section 147Section 148

DCIT 9(2), MUMBAI vs. MAGNUS PROPERTIES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 5944/MUM/2012[2009-10]Status: DisposedITAT Mumbai31 Oct 2018AY 2009-10

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwaldy. Commissioner Of Income Tax ……………. Appellant Circle–9(2), Mumbai V/S M/S. Magnus Properties Pvt. Ltd. Uniphos House, Madhu Park ……………. Respondent 11Th Road, Khar (West) Mumbai 400 052 Pan – Aadcm7520M

For Appellant: Shri R. MurlidharFor Respondent: Shri Chaudhary Arun Kumar Singh

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Dy. Commissioner of Income Tax ……………. Appellant Circle–9(2), Mumbai v/s M/s. Magnus Properties Pvt. Ltd. Uniphos House, Madhu Park ……………. Respondent 11th Road, Khar (West) Mumbai 400 052 PAN – AADCM7520M ITA No. 836/Mum./2015 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Circle–12(3)(2), Mumbai v/s M/s. Magnus Properties Pvt. Ltd. Uniphos House, Madhu Park ……………. Respondent 11th Road, Khar (West) Mumbai 400 052 PAN – AADCM7520M ITA No. 70…

SANE & DOSHI ENTERPARISES,MUMBAI vs. JT CIT 17(3), MUMBAI

In the result appeal of the assessee is dismissed

ITA 998/MUM/2016[2012-13]Status: DisposedITAT Mumbai08 Aug 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri. S.C. TiwariFor Respondent: Shri V. Justin, DR

Section 143(3)Section 24Section 48

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.998/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ M/s. Sane & Doshi Jt. CIT 17(3) Enterprises, 1st floor, 12, Ali Chambers, Aayakar Bhavan, v. Tamarind Lane, Fort, M.K. Road, Mumbai-400023 Churchgate, Mumbai-400020 स्थायी ऱेखा सं./ PAN : AAAFS6687D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. S.C. Tiwari Revenue by : Shri V. Justin, DR सुनवाई की तारीख /Date of Hearing : 12…

SELECT INFRASTRUCTURE PVT. LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, appeal of the assessee for the assessment year

ITA 3751/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Oct 2017AY 2008-09

Bench: Shri G. D. Agrawal & Shri Amit Shukla

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri S. S. Rana, CIT (DR)

Section 143(3)Section 14ASection 22Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.3751/DEL/2013 Assessment Year: 2008-09 Select Infrastructure Pvt. Ltd v. Addl. CIT Suite No.101-103, Range 8 Kanchunjunga Building New Delhi Barakhama Road New Delhi TAN/PAN:AAGCS8781D (Applicant) (Respondent) I.T.A. No.3775/DEL/2013 Assessment Year: 2008-09 DCIT v. Select Infrastructure Pvt. Ltd Range 8 (1) Suite No.101-103, New Delhi Kanchunjunga Building, Barakhama Road, New Delhi TAN/PAN:AAGCS8781D (Applicant) (Respondent) I.T.A. No.3752/DEL/2013 Assessment Year:…