849 (Guj.). K. V. Moosa Koya and Co. vs. ITO: 175 ITR 120 (Ker.), CIT v. Mysore Sugar Company Limited

248 ITR 614High Court2001#20088 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 144BSection 145BSection 250Section 3GSection 45(5)Section 56(2)(viii)

Judgments citing 849 (Guj.). K. V. Moosa Koya and Co. vs. ITO: 175 ITR 120 (Ker.), CIT v. Mysore Sugar Company Limited

Rekha Kishore Bari, Dhule vs. Assessing Officer-NFAC, Delhi

In the result appeal of the assessee is partly allowed for statistical purpose

ITA 1667/PUN/2024[2020-21]Status: DisposedITAT Pune27 Jan 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1667/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Rekha Kishore Bari, V The Assessing Officer- Datta Bari Bhavan, S Nfac. Opp.Rana Pratap Statute, Dhule – 424001. Pan: Abepb3597J Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 09/12/2024 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2020-21 Dated 19.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From The Assessment Order U/S 143(3) R.W.S. 144B Of The Act, Dated 31/08/2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 250Section 3GSection 56(2)

…in judicial pronouncements which decides the year of taxability where litigation is pending, as under a. CIT Vs. Hindustan Housing & Land Development Trust Ltd [1986] 161 ITR 524 (SC)- legal Paper book pg no. 81-84 b. CIT Vs. Abdul Mannan Shah Mohammed [2001] 248 ITR 614 (Bombay)- legal Paper book pg no. 85-86 c. New Friends Co-Operative House Building Society Ltd Vs. CIT [2010] 327 ITR 39 (Punjab & Haryana)- legal Paper book pg no. 87- 90 5.15. Your Honour's, since, sec. 56(2)(viii) r.w.s 145 (1) (erstwhile 145A(b) of the Act does not determine the year of taxability where litigation is pending; and even though…

Ram Laxmanrao Mitkari, Latur vs. Income-Tax Officer, Ward -3, Latur

In the result, the appeal is partly allowed for statistical purposes

ITA 574/PUN/2020[2013-14]Status: DisposedITAT Pune23 Nov 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Bharat ShahFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 145ASection 28Section 56(2)(viii)

…thereon does not arise. The assessee also relied on certain decisions in support of this contention. He specifically relied on 3 ITA.No.574/PUN/2020 Sh Ram Laxmanrao Mitkari, Latur. the decision given in the case of CIT vs., Abdul Mannan Shah Mohammad [2001] 248 ITR 614 (Bombay). In the case of Abdul Mannan (supra) the assessee's land was acquired by the government. He was awarded a sum of Rs.33,80,172/- which included a sum of Rs. 13.50 lakhs as interest on additional compensation. The State Government moved to the High Court against the decision of the award given by the reference Court. Pending of the appeal,…

Afcons Infrastructure Ltd, Mumbai vs. Pr.CIT 9, Mumbai

The appeal stands allowed to the extent indicated in the order

ITA 3159/MUM/2019[2014-15]Status: DisposedITAT Mumbai17 Mar 2020AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.3159/Mum/2019 (िनधा"रण वष" / Assessment Year:2014-15) Afcons Infrastructure Limited Pr. Cit-9 16, Afcons House Room No.214, Aaykar Bhavan बनाम/ 2Nd Floor, M.K. Road Shah Industrial Estate Vs. Veera Desai Road, Andheri West Mumbai. Mumbai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-9067-G (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से/ Appellant By : S/Shri J.D. Mistry & Nitesh Joshi-Ld. Ars ""थ"कीओरसे/Respondent By : Shri Anadi Varma-Ld.Cit-Dr सुनवाईकीतारीख/ : 05/09/2019 & 19/12/2019 Date Of Hearing घोषणाकीतारीख / : 17/03/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: S/Shri J.D. Mistry & Nitesh Joshi-Ld. ArsFor Respondent: Shri Anadi Varma-Ld.CIT-DR
Section 263

…46), decision of Hon’ble Bombay High Court in CIT V/s Seksaria Biswan Sugar Factory Pvt. Ltd. (1992 195 ITR 778), CIT V/s Vimla D. Sonwane (1994 212 ITR 489), CIT V/s Sharda Sugar Industries Ltd. (1999 239 ITR 393) and CIT V/s Abdul Mannan Shah Mohammed (2001 248 ITR 614) besides various other decision of Hon’ble High Courts. In the stated background, it was submitted that right to receive the interest was conditional and would entirely depend upon the final outcome of the decision of Hon’ble Courts. The assessee would receive right on such interest only in the year in which the dispute was finally settled. The c…

ACIT Cir, 31 (1) Room No. 217, New Delhi vs. Rngs Consortium, New Delhi

In the result ITA No. 153/Del/2009 is dismissed

ITA 2238/DEL/2008[2004-2005]Status: DisposedITAT Delhi20 Dec 2018AY 2004-2005

Bench: Shri Amit Shukla & Shri Prashant Maharishiasst Commissioner Of Income Vs. M/S. Rngs Consortium, Tax, 8, Aradhana Colony, Circle-31(1), Cr Building, Ip Sector-13, Rk Puram, New Estate, New Delhi Delhi (Appellant) (Respondent) Dcit, Vs. M/S. Expotec International Circle-11(1), Ltd, 8, Aradhana Colony, Rk New Delhi Puram, Sector-13, New Delhi (Appellant) (Respondent)

For Appellant: Shri Ajay vohra, Sr. AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 144Section 145(3)Section 44A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F ”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Asst Commissioner of Income Vs. M/s. RNGS Consortium, Tax, 8, Aradhana Colony, Circle-31(1), CR Building, IP Sector-13, RK Puram, New Estate, New Delhi Delhi (Appellant) (Respondent) DCIT, Vs. M/s. Expotec International Circle-11(1), ltd, 8, Aradhana Colony, RK New Delhi Puram, Sector-13, New Delhi (Appellant) (Respondent) Revenue by : Shri Surender Pal, Sr. DR Assessee by: Shri Ajay vohra, Sr. Adv Shri Deepesh Jain, CA Date of Hearing 08/10/2018 Date of pronouncement…