ACIT, Range-VI, Ludhiana v. Som Nath Maini

7 SOT 202Income Tax Appellate Tribunal2006#25514 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2021.

Judgments citing ACIT, Range-VI, Ludhiana v. Som Nath Maini

Vinod L. Gadhiya, Mumbai vs. DCIT CC5(3), Mumbai

ITA 2785/MUM/2019[2011-12]Status: DisposedITAT Mumbai29 Jan 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

Section 153A

…2018-TIOL-733-ITAT-CHD ITA No.951/Chd/2016 iii) Chandan Gupta v Commissioner of Income-tax, Ludhiana- [2015] 54 taxmann.com 10 (Punjab & Haryana) iv) I.T.A. No.4906/Mum/2011 ITO-19(3)(4) v Shamim M. Bharwani Noor-E- Rehmant, v) ACIT v Som Nath Maini -[2006] 7 SOT 202 (CHD.) vi) I.T(SS).A.Nos. 95 & 96/Ind/20Il and I.T(SS).A.Nos. 98 to 101/Ind/2011 ACIT v Shri Neeraj Panjwani, vii) ITA No.1723/Bang/2018 Smt M. K. Rajeshwari, v The Income-tax Officer, Ward-3, Raichur viii) I.T.A. No. 1413/CHNY/2018 M/s. Pankaj Aganval A Sons (HUF),v The Income Tax Officer, Non-Corporate Ward - 10(3), Chennai ix) I.T.A. No. 1648 sb…

M3M India Holdings, Gurgaon vs. DCIT, Central Circle- 2, Faridabad

In the result, Ground No.3 of the appeal of assessee is allowed

ITA 2691/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Mar 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Bharath JanartharanFor Respondent: Smt. Paramita Tripathi, CIT-D.R

Section 132(1)(A)Section 143(2)Section 153ASection 153BSection 153DSection 234B

…ngs, Gurgaon. Taxation, New Delhi, Dated 31st December, 2010, Judgment of Punjab & Haryana High Court in the case of Som Nath Maini vs. CIT 306 ITR 414 (P&H) and Order of ITAT, Chandigarh Bench in the case of ACIT, Range-VI, Ludhiana vs. Som Nath Maini (2006) 7 SOT 202 (Chd.). The Learned D.R. submitted that it was a colourable devise and A.O. has correctly applied the test of human probability for deciding whether transaction was genuine or not. 21. Learned Counsel for the Assessee in the rejoinder submitted that this issue was raised by the A.O. on 29.01.2014 [PB-32 reply] in which the assessee requested to th…

Anjali Pandit, Mumbai vs. Asst CIT Cen Cir 12, Mumbai

ITA 3028/MUM/2011[2002-03]Status: DisposedITAT Mumbai17 Nov 2016AY 2002-03

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.3028 To 3032/Mum/2011 (ननधधायण वषा / Assessment Year :2002-03 To 2006-07) Smt.Anjli Pandit, बनाम/ Asstt. Commissioner Of Income Gajanan Building No.8, 178, Tax, Central Circle 12, Vs. Cgo Building, M K Marg, Jawahar Nagar, Mumbai-400020. Goregaon (W), Mumbai-400062 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 68Section 69C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ए” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE S/SHRI JOGINDER SINGH (JM), AND RAJESH KUMAR,(AM) आमकय अऩीर सं./I.T.A. No.3028 to 3032/Mum/2011 (ननधधायण वषा / Assessment Year :2002-03 to 2006-07) Smt.Anjli Pandit, बनाम/ Asstt. Commissioner of Income Gajanan Building No.8, 178, Tax, Central Circle 12, Vs. CGO Building, M K Marg, Jawahar Nagar, Mumbai-400020. Goregaon (W), Mumbai-400062 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN :AFUPP3435R आमकय अऩीर सं./I.T.A. No.3033 to 3037/Mum/2011 (ननधधायण वषा / Assessmen…