80 (Mad.) 2. Dr. Kushagra Kataria v. Dy. CIT, Circle-1(1), Gurgaon

101 Taxmann.com 359High Court2019#21949 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 136 Section 139 Section 139(1)Section 139(4)Section 139(5)Section 143(3)Section 234A Section 234B

Issues it is cited on

section 54(2)section 139(5)section 139(4)section 54f section 54 long term capital gain section 139(1)section 139 section 13 transfer section 143(3)india

Judgments citing 80 (Mad.) 2. Dr. Kushagra Kataria v. Dy. CIT, Circle-1(1), Gurgaon

KULDEEP SINGH SHEKHAWAT,KOTA vs. ITO W-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 701/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 Mar 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Gagan Goyalkuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 Pan No. Araps0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent

For Appellant: Mr. Mahendra Gargieya, Adv., Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR

Section 139(4)Section 143(3)Section 234ASection 250Section 54Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 PAN No. ARAPS0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent Appellant by : Mr. Mahendra Gargieya, Adv., Ld. AR (Through V.C.) &Mr. Devang Gargieya, Adv., Ld. AR Respondent by : Mr. Manoj Kumar, JCIT, Ld. DR Date of hearing : 04/02/2025 Date of pronouncement : 06/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed ag…

SMT. RITU SINGH,DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 6504/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Feb 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2012-13

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms. Princy Singla, Sr. DR

Section 143(1)Section 143(3)Section 54Section 68

…ciple of law settled by High Court in the case of CIT Vs. K. Ramachandra Rao 56 Taxmann.com 163 (Karnataka) and Venkata Dilip Kumar v. Commissioner of Income Tax, 4 Chennai 111 Taxmann.com 180 (Mad) and Delhi ITAT in the case of Dr. Kushagra Kataria Vs. DCIT 101 Taxmann.com 359 (Del.).” 9. After hearing the Ld. Representative of the parties we have admitted the above additional grounds which are not only of purely legal in nature but they also arise out of the order of the Ld. CIT(A) and are inextricably linked with assessee’s ground No. 2. In taking this view we are supported by the principle of law laid down b…

DHARMISTA MEHTA,MUMBAI vs. ITO 34(1)(3), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1885/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Oct 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyaldr. Dharmista Mehta 22/5, Walchand Terraces, Opp. A.C. Market, Tardeo, Mumbai - 400043. Pan: Aafpm5272R ...... Appellant Vs. Ito-34(1) (3), Income Tax Office Building, Pratyakshakar Bhavan, Bkc, Bandra (East), Mumbai-400051. ..... Respondent Appellant By : Sh. Satish Mody Respondent By : Smt. Mahita Nair, Cit-Dr Date Of Hearing : 18/07/2022 Date Of Pronouncement : 12/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-46, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 31.01.2017 Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2012-13. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Satish ModyFor Respondent: Smt. Mahita Nair, CIT-DR

Section 139(1)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dr. Dharmista Mehta 22/5, Walchand Terraces, Opp. A.C. Market, Tardeo, Mumbai - 400043. PAN: AAFPM5272R ...... Appellant Vs. ITO-34(1) (3), Income Tax Office Building, Pratyakshakar Bhavan, BKC, Bandra (East), Mumbai-400051. ..... Respondent Appellant by : Sh. Satish Mody Respondent by : Smt. Mahita Nair, CIT-DR Date of hearing : 18/07/2022 Date of pronouncement : 12/10/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of Commis…