(a) ITO Siliguri v. Saroj Rani Gupta

104 Taxmann.com 132Reported decision2019#18480 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2022.

Judgments citing (a) ITO Siliguri v. Saroj Rani Gupta

Smt. P. Chitra, Chennai vs. ITO, Ncw - 13 (2), Chennai

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

ITA 749/CHNY/2020[2013-14]Status: DisposedITAT Chennai28 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 749/Chny/2020 िनधा"रण वष" / Assessment Year: 2013-14

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 54F

…on’ble Delhi High Court in the case of CIT v Ravindar Kumar Arora (2012) 342 ITR 38 (Delhi). A similar view has been taken by Hon’ble Karnataka High Court in the case of CIT v Dilip Raj Sekar (2019) 260 Taxmann 317 Kar, and also ITO vs Saroj Rani Gupta (2019) 104 Taxmann.com 132. Therefore, we are of the considered view that, the AO has erred in denying deduction u/s. 54F of the :-16-: ITA. No: 749/Chny/2020 Act and thus, we direct the AO to allow deduction as claimed by the assessee. 11. In the result, the appeal filed by the assessee is allowed. Order pronounced in the court on 28th October, 2022 at Chennai…

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

…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…

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

…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…

Shantanu Kumar Bose, New Delhi vs. ACIT, Circle- 33(1), New Delhi

Appeal are dismissed

ITA 3051/DEL/2018[2015-16]Status: DisposedITAT Delhi03 Jun 2019AY 2015-16

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 143(3)Section 271Section 54ESection 54F

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3051/DEL/2018 (A.Y 2015-16) Shantanu Kumar Bose Vs ACIT B-9/6263, Vasant Kunj, Circle-33(1) New Delhi Block E-2, Pratyaksha Kar AFXPB1157P Bhawan, Civic Centre, (APPELLANT) Delhi-110002 (RESPONDENT) Appellant by Sh. S. S. Khan, CA Respondent by Sh. N. K. Bansal, Sr. DRs Date of Hearing 13.03.2019 Date of Pronouncement 03.06.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 29/12/2017 passed by CIT(A)…

(a) ITO Siliguri v. Saroj Rani Gupta (104 Taxmann.com 132) — Cited in 5 Judgments | BharatTax