5. Om Swami Smaran Developers (P.) Ltd. v. ITO

90 Taxmann.com 267Reported decision2018#14549 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 143(2)Section 143(3)Section 148Section 250Section 271(1)(c)Section 80IB(10)

Issues it is cited on

section 80ib(10)section 80ibsection 80icommissioner (appeals)section 80section 148section 143personsection 14section 143(3)nfactotal income

Judgments citing 5. Om Swami Smaran Developers (P.) Ltd. v. ITO

M/S. SHREE SWAMINARAYAN ENTERPRISES ,THANE vs. ITO- 2(4), THANE

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

ITA 462/MUM/2024[2011-12]Status: DisposedITAT Mumbai01 Oct 2024AY 2011-12

Bench: Shri Pavan Kumar Gadale & Smt Renu Jauhrim/S. Shree Swaminarayan Ito Ward 2(4), Enterprises, Room No. 25, B Wing, बनाम/ Plot No.30, Jeevandeep, 6Th Floor, Ashar It Park Vs. Opp: Shivdham Complex, Road No 162,Wagle Suryodaya Housing Society, Industrial Estate Ambernath (E) Thane (W)-421301 Thane-421501. Maharashtra. Maharashtra. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abofs3402K (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri.Niraj Seth.ARFor Respondent: Shri.Krishna kumar.Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 148Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER M/s. Shree Swaminarayan ITO Ward 2(4), Enterprises, Room No. 25, B Wing, बनाम/ Plot No.30, Jeevandeep, 6th Floor, Ashar IT Park Vs. Opp: Shivdham Complex, road no 162,Wagle Suryodaya Housing Society, Industrial Estate Ambernath (E) Thane (W)-421301 Thane-421501. Maharashtra. Maharashtra. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABOFS3402K (""थ" / Respondent) (अपीलाथ" /Appellant) Appellant by : Shri.Niraj Seth.AR Respondent by : Shri.Krishna kumar.Sr.DR सुनवाई की तारीख / Da…

TAKSHASHILA REALTIES PRIVATE LIMITED (EARSTWHILE YOUNGSTAR INFRACON PVT. LTD.),AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2) NOW CIRCLE 4(1)(1), AHMEDABAD

In the result the appeal filed by the assessee in ITA No

ITA 601/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad29 May 2024AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 115JSection 143(3)Section 148Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Asst Year 2010-11 Takshashila Realties Pvt. Ltd. The ACIT, (Erstwhile Youngstar Circle-4(1)(2), Infracon Pvt. Ltd.), Vs Now Circle-4(1)(2) FP No.58/3 Takshshila House, Ahmedabad. Krishnabaug Cross Roads, Maninagar, Ahmedabad-380008. PAN: AAACY3604R (Appellant) (Respondent) And Asst Year 2010-11 The DCIT, Takshashila Realties Pvt. Ltd. Circle-4(1)(1), (Erstwhile Youngstar Ahmedabad. Vs Infracon Pvt. Ltd.), FP No.58/3 Takshshila House, Krishnabaug Cross Roads, M…

DCIT, CIRCLE 4(1)(1), AHMEDABAD , AHMEDABAD vs. TAKSHASHILA REALITIES PVT. LTD. (ERSTWHILE YOUNGSTAR INFRACON PRIVATE LIMITED), AHMEDABAD

In the result the appeal filed by the assessee in ITA No

ITA 597/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad29 May 2024AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 115JSection 143(3)Section 148Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Asst Year 2010-11 Takshashila Realties Pvt. Ltd. The ACIT, (Erstwhile Youngstar Circle-4(1)(2), Infracon Pvt. Ltd.), Vs Now Circle-4(1)(2) FP No.58/3 Takshshila House, Ahmedabad. Krishnabaug Cross Roads, Maninagar, Ahmedabad-380008. PAN: AAACY3604R (Appellant) (Respondent) And Asst Year 2010-11 The DCIT, Takshashila Realties Pvt. Ltd. Circle-4(1)(1), (Erstwhile Youngstar Ahmedabad. Vs Infracon Pvt. Ltd.), FP No.58/3 Takshshila House, Krishnabaug Cross Roads, M…

ACIT, CORP CIR-2, COIMBATORE vs. MARTIN BUILDERS PVT. LTD., COIMBATORE

In the result, both the appeals filed by the Revenue are dismissed

ITA 586/CHNY/2019[2014-15]Status: DisposedITAT Chennai24 Jan 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586 & 1178/Chny/2019 िनधा"रण वष"/Assessment Years: 2014-15 & 2013-14 The Assistant Commissioner Of M/S. Matin Builders Pvt. Ltd., No. 101, 6Th Street Extension, Income Tax, Corporate Circle 2, Vs. No. 63, Race Course Road, Gandhipuram, Coimbatore 641 012. Coimbatore 641 018. [Pan:Aafcm1331G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Palani Kumar, Cit ""थ" की ओर से/Respondent By : Shri T. Banusekar, C.A. सुनवाई की तारीख/ Date Of Hearing : 18.11.2021 घोषणा की तारीख /Date Of Pronouncement : 24.01.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals)-1, Coimbatore Dated 10.12.2018 For The Assessment Year 2014-15 & Order Dated 15.02.2019 For The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That The Assessee Filed Return Of Income For The Assessment Year 2014-15 On 29.11.2014. The Case Was Selected For Scrutiny & After Following Due Process, The Assessment

For Appellant: Shri S. Palani Kumar, CITFor Respondent: Shri T. Banusekar, C.A
Section 143(3)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. म॑जुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.586 and 1178/Chny/2019 िनधा"रण वष"/Assessment Years: 2014-15 and 2013-14 The Assistant Commissioner of M/s. Matin Builders Pvt. Ltd., No. 101, 6th Street Extension, Income Tax, Corporate Circle 2, Vs. No. 63, Race Course Road, Gandhipuram, Coimbatore 641 012. Coimbatore 641 018. [PAN:AAFCM1331G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Ap…

ACIT CORPORATE CIRCLE 2, COIMBATORE vs. MATIN BUILDERS PVT LTD., COIMBATORE

In the result, both the appeals filed by the Revenue are dismissed

ITA 1178/CHNY/2019[2013-14]Status: DisposedITAT Chennai24 Jan 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586 & 1178/Chny/2019 िनधा"रण वष"/Assessment Years: 2014-15 & 2013-14 The Assistant Commissioner Of M/S. Matin Builders Pvt. Ltd., No. 101, 6Th Street Extension, Income Tax, Corporate Circle 2, Vs. No. 63, Race Course Road, Gandhipuram, Coimbatore 641 012. Coimbatore 641 018. [Pan:Aafcm1331G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Palani Kumar, Cit ""थ" की ओर से/Respondent By : Shri T. Banusekar, C.A. सुनवाई की तारीख/ Date Of Hearing : 18.11.2021 घोषणा की तारीख /Date Of Pronouncement : 24.01.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals)-1, Coimbatore Dated 10.12.2018 For The Assessment Year 2014-15 & Order Dated 15.02.2019 For The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That The Assessee Filed Return Of Income For The Assessment Year 2014-15 On 29.11.2014. The Case Was Selected For Scrutiny & After Following Due Process, The Assessment

For Appellant: Shri S. Palani Kumar, CITFor Respondent: Shri T. Banusekar, C.A
Section 143(3)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. म॑जुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.586 and 1178/Chny/2019 िनधा"रण वष"/Assessment Years: 2014-15 and 2013-14 The Assistant Commissioner of M/s. Matin Builders Pvt. Ltd., No. 101, 6th Street Extension, Income Tax, Corporate Circle 2, Vs. No. 63, Race Course Road, Gandhipuram, Coimbatore 641 012. Coimbatore 641 018. [PAN:AAFCM1331G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Ap…

DCIT- CIRCLE - 3 , MUMBAI vs. OMKAR BUILDERS AND DEVELOPERS, THANE

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 248/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Feb 2020AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.248/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) Dcit Circle-3, Thane बिधम/ M/S. Omkar Builders & Room No.02, 6Th Floor, Developers Vs. Aashar It Park, B-Wing, A-1/54, Shah & Nahar Wagle Industrial Estate, Industrial Estate Sitaram Road No.16Z, Thane (W- Jadhav Marg, Lower Parel 400604. (W), Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfo3908J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Kumar Padmapani Bora (Dr) Assessee By: Shri Jitendra Singh (Ar) सुनवाई की तारीख / Date Of Hearing: 21/01/2020 घोषणा की तारीख /Date Of Pronouncement: 05/02/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 08.10.2018 Passed By The Commissioner Of Income Tax (Appeals) -02, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2014- 15. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Jitendra Singh (AR)For Respondent: Shri Kumar Padmapani Bora (DR)
Section 143(1)Section 143(2)Section 801Section 801BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.248/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) DCIT Circle-3, Thane बिधम/ M/s. Omkar Builders & Room No.02, 6th Floor, Developers Vs. Aashar IT Park, B-wing, A-1/54, Shah and Nahar Wagle Industrial Estate, Industrial Estate Sitaram Road No.16Z, Thane (W- Jadhav Marg, Lower Parel 400604. (W), Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABFO3908J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Kumar Padmapani Bora (DR) Assessee by: Shri Jitend…

ITO WD 2(3), MUMBAI vs. RELIANCE ENTERPRISES, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 337/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Jul 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri K. Gopal a/wFor Respondent: Shri Rajesh Kumar
Section 131Section 4Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.337/Mum./2017 (Assessment Year : 2012–13) Income Tax Officer ……………. Appellant Ward–2(3), Mumbai v/s Reliance Enterprises Survey no.58, Hissa no.1 Palegaon, Near Shiv Mandir Road ……………. Respondent Ambernath 421 501 PAN – AAIFR7851A C.O. no.287/Mum./2018 (Arising out of ITA no.337/Mum./2017) (Assessment Year : 2012–13) Reliance Enterprises Survey no.58, Hissa no.1 ……………. Appellant Palegaon, Near Shiv Mandir Road (Original Respondent) Ambernath 421 501 PAN – AAIFR7851A…

5. Om Swami Smaran Developers (P.) Ltd. v. ITO (90 Taxmann.com 267) — Cited in 7 Judgments | BharatTax