7th June, 2013), Sonal Garments v. JCIT

115 TTJ 497Income Tax Appellate Tribunal2008#10996 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2016 to 2022.

Judgments citing 7th June, 2013), Sonal Garments v. JCIT

Sandeep Hooda, New Delhi vs. Pr.CIT - 7, New Delhi

The appeal is allowed and the impugned order dated 30

ITA 397/DEL/2021[2015-16]Status: DisposedITAT Delhi10 Aug 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmasandeep Hooda, Vs. Pr. Cit-7, C/O. Rra Taxindia, D-28, South New Delhi Extension, Part-I, New Delhi (Appellant) (Respondent) Pan: Aacph5453J

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 263Section 27Section 48Section 50Section 500(1)Section 50CSection 50C(2)Section 50c(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Sandeep Hooda, Vs. Pr. CIT-7, C/o. RRA Taxindia, D-28, South New Delhi Extension, Part-I, New Delhi (Appellant) (Respondent) PAN: AACPH5453J Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing: 26/07/2022 10th /08/2022 Date of pronouncement: O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee challenging the order dated 30.03.2021 of Ld Pr.…

Jindal Steel & Power Ltd., Hisar vs. CIT, Hisar

In the result, appeal of the assessee is allowed

ITA 1462/DEL/2016[2005-06]Status: DisposedITAT Delhi16 Nov 2021AY 2005-06

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Sh. S. Najmi, CIT
Section 143(3)Section 147Section 263Section 263(2)Section 80

…of the Act: Oil India Ltd. v. CIT, Calcutta: 138 ITR 836 Smt. Sujatha Grower v. DICT: 74 TTJ 347 Sahara India Mutual Benefit Co. Ltd v. ACIT: 74 TTJ 67 Saw Pipes Limited v. ACIT: 94 TTJ 1036 Sonal Garments v. JCIT: 95 ITD 363 Maricolndustries Ltd. v. ACIT: 115 TTJ 497 In view of the aforesaid, the assessment order qua the issues/ claim, which was subject matter of appeal before the CIT(A) and ITAT (deduction under sections 80IA and 80IB of the Act), merged with the order of the CIT(A). Consequently, the said claim/ issue(s) 14 ITA No.1462.Del.2016 Jindal Steel & Power Limited was clearly beyond the scope of…

Sahara India Mutual Benefit Co.Ltd., Lucknow vs. ACIT, Central Circle - I, Lucknow, Kanpur

In the result appeal filed by assessee stands allowed

ITA 607/ALLD/2000[1995-96]Status: DisposedITAT Delhi31 May 2019AY 1995-96

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 1995-96 Sahara India Commercial Vs. Acit, Cc-1 Corporation Ltd. Lucknow (Erstwhile Sahara India Mutual Benefit Co.Ltd.) Sahara India Sadan 2A, Shakespeare Sarani Kolkata 700 071 (Appellant) (Respondent)

For Appellant: Sh. Percy Pardiwala, Sr.Adv. &For Respondent: Sh. J.K.Mishra, CIT, D.R
Section 263

…t of revenue ITA 607/Alld/2000 AY 1995-96 Sahara India Mutual Benefit Company Ltd. Vs. ACIT, CC-1, Lucknow administration. Ld.Counsel placed reliance upon the following decisions in support of his arguments:  Marico Industries Ltd vs ACIT reported in (2008) 115 TTJ 497  Sonal Garments vs DCIT reported in (2005) 95 ITD 363  CIT vs Nirma Chemicals Work Pvt. Ltd., reported in (2009) 182 Taxman 183 (GUJ) 6.6. Ld.Counsel submitted that Allahabad Bench of this Tribunal in assessee’s own case for assessment year 1994-95 in ITA No. 509/ALL/1999, on identical issue held order passed under section 263 to be bad in law…

The Azad Nagar, Cooperative Housing, Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3881/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…. Housing Societies in the case of CIT vs. Nirma Chemicals Works P. Ltd. 309 ITR 67 (Gujarat High Court), Ms. Pushpa Devi Tibrewala v. ITO (Hyd)( order dated 7th June, 2013), Sonal Garments vs. JCIT 95 ITD 363(ITAT, Mumbai) and Merico Industries Ltd. vs. ACIT 115 TTJ 497(ITAT, Mumbai). (ii). It has been argued by the Ld. Counsel that section 50C is not applicable upon the impugned transaction. It was submitted that in this case possession was handed over on 29th July, 1975, to the Public Works and Housing Department, the Government of Maharashtra and thereafter a Memorandum of Understanding dated 25.01.2000 was e…

Vallabhnagar Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3659/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…. Housing Societies in the case of CIT vs. Nirma Chemicals Works P. Ltd. 309 ITR 67 (Gujarat High Court), Ms. Pushpa Devi Tibrewala v. ITO (Hyd)( order dated 7th June, 2013), Sonal Garments vs. JCIT 95 ITD 363(ITAT, Mumbai) and Merico Industries Ltd. vs. ACIT 115 TTJ 497(ITAT, Mumbai). (ii). It has been argued by the Ld. Counsel that section 50C is not applicable upon the impugned transaction. It was submitted that in this case possession was handed over on 29th July, 1975, to the Public Works and Housing Department, the Government of Maharashtra and thereafter a Memorandum of Understanding dated 25.01.2000 was e…

Suvarna Nagar Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3658/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…. Housing Societies in the case of CIT vs. Nirma Chemicals Works P. Ltd. 309 ITR 67 (Gujarat High Court), Ms. Pushpa Devi Tibrewala v. ITO (Hyd)( order dated 7th June, 2013), Sonal Garments vs. JCIT 95 ITD 363(ITAT, Mumbai) and Merico Industries Ltd. vs. ACIT 115 TTJ 497(ITAT, Mumbai). (ii). It has been argued by the Ld. Counsel that section 50C is not applicable upon the impugned transaction. It was submitted that in this case possession was handed over on 29th July, 1975, to the Public Works and Housing Department, the Government of Maharashtra and thereafter a Memorandum of Understanding dated 25.01.2000 was e…

Vithalnagar Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3656/MUM/2014[1995-96]Status: DisposedITAT Mumbai28 Sept 2016AY 1995-96

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…. Housing Societies in the case of CIT vs. Nirma Chemicals Works P. Ltd. 309 ITR 67 (Gujarat High Court), Ms. Pushpa Devi Tibrewala v. ITO (Hyd)( order dated 7th June, 2013), Sonal Garments vs. JCIT 95 ITD 363(ITAT, Mumbai) and Merico Industries Ltd. vs. ACIT 115 TTJ 497(ITAT, Mumbai). (ii). It has been argued by the Ld. Counsel that section 50C is not applicable upon the impugned transaction. It was submitted that in this case possession was handed over on 29th July, 1975, to the Public Works and Housing Department, the Government of Maharashtra and thereafter a Memorandum of Understanding dated 25.01.2000 was e…

The Navyug Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3655/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…. Housing Societies in the case of CIT vs. Nirma Chemicals Works P. Ltd. 309 ITR 67 (Gujarat High Court), Ms. Pushpa Devi Tibrewala v. ITO (Hyd)( order dated 7th June, 2013), Sonal Garments vs. JCIT 95 ITD 363(ITAT, Mumbai) and Merico Industries Ltd. vs. ACIT 115 TTJ 497(ITAT, Mumbai). (ii). It has been argued by the Ld. Counsel that section 50C is not applicable upon the impugned transaction. It was submitted that in this case possession was handed over on 29th July, 1975, to the Public Works and Housing Department, the Government of Maharashtra and thereafter a Memorandum of Understanding dated 25.01.2000 was e…

Jai Hind Co Op Hsg Soc Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 2363/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…. Housing Societies in the case of CIT vs. Nirma Chemicals Works P. Ltd. 309 ITR 67 (Gujarat High Court), Ms. Pushpa Devi Tibrewala v. ITO (Hyd)( order dated 7th June, 2013), Sonal Garments vs. JCIT 95 ITD 363(ITAT, Mumbai) and Merico Industries Ltd. vs. ACIT 115 TTJ 497(ITAT, Mumbai). (ii). It has been argued by the Ld. Counsel that section 50C is not applicable upon the impugned transaction. It was submitted that in this case possession was handed over on 29th July, 1975, to the Public Works and Housing Department, the Government of Maharashtra and thereafter a Memorandum of Understanding dated 25.01.2000 was e…

7th June, 2013), Sonal Garments v. JCIT (115 TTJ 497) — Cited in 9 Judgments | BharatTax