73 (Hyd.) (Trib.) (c) Narasimha Raju Rudra Raju v. ACIT

19 Taxmann.com 17High Court2012#7888 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 54 Section 54F Section 143(3)Section 142(1)Section 143(2)Section 147 Section 254(1)Section 263

Issues it is cited on

section 54f section 54 long term capital gain transfer prescribed document section 143(3)interest

Judgments citing 73 (Hyd.) (Trib.) (c) Narasimha Raju Rudra Raju v. ACIT

ITO-19(3)(1), MUMBAI vs. SANGEETA NARESHKUMAR MEHTA, MUMBAI

In the result, appeal of the revenueis dismissed

ITA 3724/MUM/2023[2018-19]Status: DisposedITAT Mumbai13 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Smt. Renu Jauhri(Physical Hearing) Ito – 19(3)(1), Mumbai Sangeeta 405, Piramal Chambers, Parel, Vs Nareshkumar Mehta 1701 & 1702, 17Th Floor, Maharashtra - 400012. Aakashdeep, V.P. Road, Maharashtra – 400004. [Pan: Agbpm8012F] Appellant / Revenue Respondent / Assessee

Section 17Section 254(1)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT. RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) ITO – 19(3)(1), Mumbai Sangeeta 405, Piramal Chambers, Parel, Vs Nareshkumar Mehta 1701 & 1702, 17th Floor, Maharashtra - 400012. Aakashdeep, V.P. Road, Maharashtra – 400004. [PAN: AGBPM8012F] Appellant / Revenue Respondent / Assessee Assessee by Shri Rajiv Khandelwal, CA Revenue by Shri Swapnil Choudhary, Sr. DR Date of Institution 16.10.2023 Date of hearing 30.09.2025 Date of pronouncement 13.11.2025 Order under section 254(1) of Income Tax Act PER PAWAN SING…

SNEH GUPTA,NEW DELHI vs. ACIT, CIRCLE-32(1), DELHI, DELHI

In the result, the appeal filed by the assessee is allowed on both counts on merit as well as jurisdictional issue raised by the assessee in the additional ground of appeal

ITA 3928/DEL/2024[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Manoj Kumar, CIT DR

Section 143(2)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Sneh Gupta, vs. ACIT, Circle 32 (1), N – 50, Panchsheel Park, Delhi. New Delhi – 110 017. (PAN :AAHCA7681B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Aggarwal, Advocate REVENUE BY : Shri Manoj Kumar, CIT DR Date of Hearing : 17.07.2025 Date of Order : 22.09.2025 O R D E R PER S. RIFAUR RAHMAN,AM: 1. This appeal has been filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)/National Faceless Ap…

RAJNI KUMAR WIFE OF SHRI BRIG. NARENDER KUMAR H.NO.394, SECTOR-21, GURGAONN,GURGAON vs. THE INCOME TAX OFFICER WARD-3(1), GURGAON, GURGAON

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

ITA 3188/DEL/2023[2017-2018]Status: DisposedITAT Delhi17 Sept 2025AY 2017-2018

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarrajni Kumar, Vs. Ito, Ward 3 (1), W/O Shri Brig. Narender Kumar, Gurgaon. House No.394, Sector 21, Gurgaon – 122 001 (Haryana). (Pan : Ayypk1781A) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Sr Date Of Hearing : 19.08.2025 Date Of Order : 17.09.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 27.09.2023 For The Assessment Year 2017-18 & The Assessment Order Was Passed Under Section 143(3) R.W.S. 263 Of The Income-Tax Act, 1961 (For Short ‘The Act’).

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. SR

Section 143(3)Section 263Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’, NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Rajni Kumar, vs. ITO, Ward 3 (1), W/o Shri Brig. Narender Kumar, Gurgaon. House No.394, Sector 21, Gurgaon – 122 001 (Haryana). (PAN : AYYPK1781A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. SR Date of Hearing : 19.08.2025 Date of Order : 17.09.2025 O R D E R PER S.RIFAUR RAHMAN,AM: 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-Tax (Appeals)/National F…

SHRI. VADAGUR NARAYANAPPA PREMACHANDRA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(1), BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1032/BANG/2023[2011-12]Status: DisposedITAT Bangalore20 Jan 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri Balram R.Rao, AdvocateFor Respondent: Shri Sridhar .E, CIT-DR

Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER IT(IT)A No. 1032/Bang/2023 Assessment Year : 2011-12 Shri Vadagur The Assistant Narayanappa Commissioner of Premachandra, Income Tax, No. 50, Lakeshore International Homes, Taxation, Central Jail Road, Circle – 2(1), Vs. Bengaluru – 560 035. Bangalore. PAN: AQYPP8865G APPELLANT RESPONDENT Assessee by : Shri Balram R.Rao, Advocate Revenue by : Shri Sridhar .E, CIT-DR Date of Hearing : 24-10-2024 Date of Pronouncement : 20-01-2025 ORDER PER SOUNDARARAJAN K., JU…

VINODCHANDRA T PARIKH,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

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

ITA 457/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 457/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2013-2014 Vinodchandra T. Parikh, I.T.O, 31, Shail, Vs. Ward-2(1)(2), Opp. Madhusudan House, Ahmedabad. Navrangpura, Ahmedabad.

For Appellant: Shri Ketan Shah, A.R with Shri Aman K. Shah, A.RFor Respondent: Shri Deelip Kumar Sr., DR

Section 27lSection 54Section 54ESection 54F

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 457/AHD/2018 िनधा"रण वष"/Asstt. Year: 2013-2014 Vinodchandra T. Parikh, I.T.O, 31, Shail, Vs. Ward-2(1)(2), Opp. Madhusudan House, Ahmedabad. Navrangpura, Ahmedabad. PAN: ACKPP7076K (Applicant) (Respondent) Assessee by : Shri Ketan Shah, A.R with Shri Aman K. Shah, A.R Revenue by : Shri Deelip Kumar Sr., DR सुनवाई की तारीख/Date of Hearing : 12/10/2022 घोषणा की तारीख /Date of Pronouncement: 21/10/2022 आदेश/O R D…

SMT. PADMA RAJAGOPALAN,BANGALORE vs. INCOME TAX OFFICER, WARD - 3(3)(5), BANGALORE

ITA 629/BANG/2019[2015-16]Status: DisposedITAT Bangalore20 Oct 2020AY 2015-16

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2015 – 16

For Respondent: Shri Prashanth G.S, C.A

Section 143(1)Section 143(2)Section 54F

…N THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015 – 16 Padma Rajagopalan, The Income Tax Officer, Flat No.2A, Ward-3(3)(5), Rukmini Apartments, Bengaluru. No.1, Annamaya Block, Vs. Sheshadripuram, Bengaluru-560 020. PAN – ALUPP 2532 K APPELLANT RESPONDENT : Shri Prashanth G.S, C.A Appellant by Respondent by : Shri Priyadarshi Mishra, JCIT (DR) Date of Hearing : 17-09-2020 Date of Pronouncement : 20-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee agains…

PRANAY LALITKUMAR JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1347/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 2(22)(e)Section 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1345/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Lalitkumar Kesarimal Jain, 10th Floor, Kumar Business Centre, CTS-29, Bund Garden Road, Camp, Pune-411 001 PAN : AAYPJ2211J .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1346/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Kruti Lalitkumar Jain, 10th Floor, Kumar Business…

KRUTI LALITKUMAR JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1346/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 2(22)(e)Section 54F

LALITKUMAR KESARIMAL JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1345/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad

Section 2(22)(e)Section 54F

DR. KUSHAGRA KATARIYA,GURGAON vs. DCIT, GURGAON

In the result, the appeal of the assessee is allowed

ITA 1452/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Dec 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri L.P. Sahu[Assessment Year: 2011-12]

For Appellant: Shri Arvind Kumar, AdvFor Respondent: Shri Sanjay Goel, CIT(DR)

Section 139(1)Section 139(4)Section 234BSection 271(1)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER [Assessment Year: 2011-12] Dr. Kushagra Kataria, vs. DCIT, Circle 1(1), 5th floor, HSSIDC Building, C/o S. Talwar & Co., 409, Sector-31, Udyog Vihar, Phase-V Gurgaon Gurgaon (PAN: AKWPK6521-E) [Appellant] [RESPONDENT] Assessee by : Shri Arvind Kumar, Adv. & Ms. Sudha Gupta, CA Revenue by : Shri Sanjay Goel, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed this Appeal against the Order dated 13.1.2016 of the Ld. Commissioner of Income Tax (Appeals)-I, Gurg…

THE PR COMMISSIONER OF INCOME -TAX, vs. SHRI DILIP RANJREKAR

ITA/217/2018HC Karnataka05 Dec 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 143(3)Section 260ASection 54Section 54F

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH DAY OF DECEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE K. NATARAJAN INCOME TAX APPEAL NO.217 OF 2018 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU. 2. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1(2)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU. ... APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND: SHRI DILIP RANJREKAR NO.6B, NITESH MAYFAIR, 31, KASTURBA…

ITO 31(2)(5), MUMBAI vs. PRAVIN CHAND SEHGAL (HUF), MUMBAI

The appeal of the Department is dismissed

ITA 3416/MUM/2016[2010-11]Status: DisposedITAT Mumbai28 Mar 2018AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2010-11

For Appellant: Shri Shekhar Gupta, A.RFor Respondent: Ms. Pooja Swaroop, D.R

Section 143(1)Section 148Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Income Tax Officer, Pravin Chand Sehgal (HUF), 31(2)(5), Unit No.204/206, Mumbai M/s. Shree Mahavir Textiles Vs. Mills, Kamla Bhawan, Sharma Indl. Estate, Goregaon (East), Mumbai-400 063 PAN: AAAHP2624R (Appellant) (Respondent) Present for: Assessee by : Shri Shekhar Gupta, A.R. Revenue by : Ms. Pooja Swaroop, D.R. Date of Hearing : 22.02.2018 Date of Pronouncement : 28.03.2018 O R D E R Per Rajesh Kumar, Accountant Member: The present ap…

SANJAY SHARMA,CHENNAI vs. ASST CIT 26(1), MUMBAI

In the result the appeal filed by the assessee is hereby Allowed

ITA 3782/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Mar 2017AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.3782/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) बनाम/ Mr. Sanjay Sharma The Assistant C/O. Robust Hotels P. Ltd. Commissioner Of Income Vs. 365, Anna Salai, Tenyampet, Tax 26(1) Chennai - 600018 6Th Floor, K.G.Mittal Hospital Building, Charni Road, Mumbai - 400002 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Arvps9380F (अपीलाथ"/Appellant) (""थ" /Respondent) ..

For Appellant: Shri KiritSanghviFor Respondent: Smt. JyothilakshmiNayak

Section 10Section 142(1)Section 143(2)Section 54

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ “ई‘’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं/I.T.A. No.3782/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) बनाम/ Mr. Sanjay Sharma The Assistant C/o. Robust Hotels P. Ltd. Commissioner of Income Vs. 365, Anna Salai, Tenyampet, Tax 26(1) Chennai - 600018 6th Floor, K.G.Mittal Hospital Building, Charni Road, Mumbai - 400002 "थायीलेखासं./जीआइआरसं./PAN/GIR No. ARVPS9380F (अपीलाथ"/Appellant) (""थ" /Respondent) .. Assessee By: Shri KiritSanghvi Revenue By: Smt. JyothilakshmiNayak सुनवाईकीतारी…

VISHAL DUTT,NAVI MUMBAI vs. ITO WD 22(3)(4), NAVI MUMBAI

In the result, the appeal filed by the assessee in ITA N0

ITA 878/MUM/2014[2008-09]Status: DisposedITAT Mumbai16 Mar 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 878/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Vishal Dutt, बनाम/ Income Tax Officer, Ward 205, B-Wing, Big Splash, – 22(3)(4), V. Sector – 17,Vashi, 3 Rd Floor, Tower No. 6, Navi Mumbai – 400703. Vashi Railway Station, Navi Mumbai – 400 703. "थायी लेखा सं./Pan : Aagpd 1553 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Sanjeev Kashyap-(DR)

Section 14Section 143(2)Section 143(3)Section 54F

…आयकर अपील"य अ"धकरण “F” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 878/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) Vishal Dutt, बनाम/ Income Tax Officer, Ward 205, B-Wing, Big Splash, – 22(3)(4), v. Sector – 17,Vashi, 3 rd Floor, Tower No. 6, Navi Mumbai – 400703. Vashi Railway Station, Navi Mumbai – 400 703. "थायी लेखा सं./PAN : AAGPD 1553 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Neelesh Bajaj Revenue by : Shri Sanjeev Kashyap-(DR) सुनवाई क" तार"…