98) (Bombay HC) 5. Ajay Parasmal Kothari v. ITO

159 Taxmann.com 570Reported decision#19346 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 1961 Section 142(1) of the Income Tax Act Section 143(2) of the Income Tax Act Section 143(3) of the Income Tax Act Section 147 of the Income Tax Act Section 148 of the Income Tax Act Section 2(24) of the Income Tax Act Section 250 of the Income Tax Act

Issues it is cited on

income from other sources section 148 section 250 nfac

Judgments citing 98) (Bombay HC) 5. Ajay Parasmal Kothari v. ITO

Dharampal Saghera, Chandigarh vs. Income Tax Officer, Ward-1(4), Chandigarh

In the result, the appeal of the assessee bearing ITA No

ITA 756/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh14 May 2025AY 2012-13

Bench: Sh. Laliet Kumar Hon’Ble & Sh. Manoj Kumar Aggarwal, Hon’Ble

Section 148Section 2(14)Section 2(47)Section 54Section 54ESection 56(2)

…assets: o CIT v. Neba Ram Hansraj (223 ITR 854 Patna): amount received for surrender of tenancy rights is capital receipt. o ACIT v. G.C. Shah & Co. (369 ITR 323 Guj.): surrender of tenancy rights is transfer of capital asset. o Ajay Parasmal Kothari v. ITO (159 Taxmann.com 570 Mumbai) I.T.A. No. 756/Chandi/2024 5 Assessment Year: 2012-13 o Sonal Samit Vartak v. ITO (ITA No. 1139/Mum/2024) o Delilah Raj Mansukhani (ITA No. 3526/Mum/2017) 8. The AR further pointed out that in the same transaction, the Revenue has accepted the capital gain treatment for the assessee’s sister, Mrs. Manpreet Singh Saghera, who…

Varvade Panchkroshi Shikshan Prasarak Mandal, Ratanagiri vs. Asst. Commissioner of Income Tax, Kolhapur

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

ITA 2349/PUN/2024[2020-21]Status: DisposedITAT Pune05 May 2025AY 2020-21

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2349/Pun/2024 Assessment Year : 2020-21 Varvade Panchkroshi Shikshan Vs. Acit, Circle-1 Prasarak Mandal, Kolhapur At Post Varawade, Waravade, Ratnagiri – 415620 Maharashtra Pan : Aaatv7973M Appellant Respondent

For Appellant: Shri Darshit J. NaikFor Respondent: Shri Arvind Desai

Section 10Section 11Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2349/PUN/2024 Assessment Year : 2020-21 Varvade Panchkroshi Shikshan Vs. ACIT, Circle-1 Prasarak Mandal, Kolhapur At Post Varawade, Waravade, Ratnagiri – 415620 Maharashtra PAN : AAATV7973M Appellant Respondent Appellant by : Shri Darshit J. Naik Respondent by : Shri Arvind Desai Date of hearing : 11.02.2025 Date of pronouncement : 05.05.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee p…

Monica Parmanand Mirchandani, Mumbai vs. Income Tax Officer 23(2)(3), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 1082/MUM/2024[2015-16]Status: DisposedITAT Mumbai23 Sept 2024AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am

For Appellant: ShriMahavir AtalFor Respondent: Smt. Mahita Nair

Section 143(2)Section 143(3)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GIRISH AGRAWAL, AM ITA No. 1082/Mum/2024 (Assessment Year: 2015-16) Monica Parmanand Mirchandani Income Tax Officer 23(3)(3) C-12/90, MIG Colony, Gandhi Nagar, Room No. 321, Aayakar Bhavan, Vs. Bandra East, Mumbai-400 051 M. K. Road, Mumbai-400 020 PAN/GIR No.BKQPM 0588 L (Assessee) (Respondent) : Assesseeby : ShriMahavir Atal Respondent by : Smt. Mahita Nair Date of Hearing : 25.06.2024 Date of Pronouncement : 23.09.2024 O R D E R Per Kavitha Rajagopal, J M: These appeals have been filed by the assessee, challe…

Monica Parmanand Mirchandani, Mumbai vs. Income Tax Officer 23(2)(3), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 1081/MUM/2024[2016-17]Status: DisposedITAT Mumbai23 Sept 2024AY 2016-17

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am

For Appellant: ShriMahavir AtalFor Respondent: Smt. Mahita Nair

Section 143(2)Section 143(3)Section 148Section 250