569) (Del) (c) CIT v. Amrik Singh (P&H)

231 Taxmann 731High Court2015#13791 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2018 to 2023.

Judgments citing 569) (Del) (c) CIT v. Amrik Singh (P&H)

Shri Anand M Gupta, Lucknow vs. ITO - 15(1)(4), Mumbai

ITA 2948/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleestate Of Shri Anand M. Gupta V. Income Tax Officer – 15(1)(4) Aayakar Bhavan, M.K. Road {Through Legal Heir Mumbai - 400020 Mrs. Madhu Anand Gupta} B-723, Sector – C Mahanagar, Lucknow – 226006 Uttar Pradesh Pan: Aabae8078Q (Appellant) (Respondent) Assessee Represented By : Shri Malav Sheth Shri Ashish Kumar Department Represented By :

Section 10(38)Section 143(1)Section 143(2)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Estate of Shri Anand M. Gupta v. Income Tax Officer – 15(1)(4) Aayakar Bhavan, M.K. Road {Through Legal heir Mumbai - 400020 Mrs. Madhu Anand Gupta} B-723, Sector – C Mahanagar, Lucknow – 226006 Uttar Pradesh PAN: AABAE8078Q (Appellant) (Respondent) Assessee Represented by : Shri Malav Sheth Shri Ashish Kumar Department Represented by : Date of Hearing : 29.12.2022 Date of Pronouncement : 20.03.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal…

The Deputy Commissioner of Income Tax, Circle-1(1), Guntur vs. Lalith Kumar Bagrecha, Guntur

In the result, appeal of the revenue as well as the cross objections of the assessee allowed for statistical purposes

ITA 232/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam07 Feb 2020AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.232/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Dy.Commissioner Of Income Tax Vs. Sri Lalith Kumar Bagrecha Circle-1(1) 24-9-80, R.Agraharam Guntur Guntur [Pan :Acvpm9444K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri B.Rama Krishna, DRFor Respondent: Shri G.V.N.Hari, AR
Section 188Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.232/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Dy.Commissioner of Income Tax Vs. Sri Lalith Kumar Bagrecha Circle-1(1) 24-9-80, R.Agraharam Guntur Guntur [PAN :ACVPM9444K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.69/Viz/2019 Arising out of I.T.A.No.232/Viz/2019 (ननधधारण वर्ा/…

Assistant Commissioner of Income Tax, Circle-1(1), Guntur vs. Sakunthala Madala, Guntur

In the result, appeals of the Revenue are dismissed

ITA 190/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.187/Viz/2018 and 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 and 2009-10 respectively) The ACIT, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1st Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [PAN :ACVPM9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A…

Assistant Commissioner of Income Tax, Circle-1(1), Guntur vs. Sakunthala Madala, Guntur

In the result, appeals of the Revenue are dismissed

ITA 189/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.187/Viz/2018 and 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 and 2009-10 respectively) The ACIT, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1st Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [PAN :ACVPM9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A…

Assistant Commissioner of Income Tax, Circle-1(1), Guntur vs. Sudhakar Madala, Guntur

In the result, appeals of the Revenue are dismissed

ITA 188/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.187/Viz/2018 and 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 and 2009-10 respectively) The ACIT, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1st Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [PAN :ACVPM9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A…

Assistant Commissioner of Income Tax, Circle-1(1), Gutnur vs. Sudhakar Madala, Guntur

In the result, appeals of the Revenue are dismissed

ITA 187/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.187/Viz/2018 and 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 and 2009-10 respectively) The ACIT, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1st Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [PAN :ACVPM9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A…

ITO, Ward-1, Kurnool vs. S.V. Mohan Reddy, Kurnool

In the result, appeal of the revenue is dismissed

ITA 483/HYD/2016[2011-12]Status: DisposedITAT Hyderabad24 Jan 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Smt. S. Praveena
Section 143(1)Section 143(2)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 483/Hyd/2016 & C.O. No. 32/Hyd/16 Assessment Year: 2011-12 Income-tax Officer, vs. S.V. Mohan Reddy, Kurnool. Ward – 1, Kurnool. PAN – AJYPS 6575M Appellant Respondent/Cross Objector Revenue by: Smt. S. Praveena Assessee by: Shri K.C. Devdas Date of hearing: 21/11/2017 Date of pronouncement: 24/01/2018 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal is filed by the revenue against the order of CIT(A), Kurnool, dated 12/01/2016 for the AY 2011-…

569) (Del) (c) CIT v. Amrik Singh (P&H) (231 Taxmann 731) — Cited in 7 Judgments | BharatTax