ACIT v. ATS Promoters & Builders (P) Ltd.

57 Taxmann.com 21High Court2015#16038 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 139(9)section 54ecannual valuesection 292bbsection 54fsection 292bsection 54section 292section 145(3)long term capital gainschange of opinionsection 29

Judgments citing ACIT v. ATS Promoters & Builders (P) Ltd.

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 33/PAT/2020 Assessment Year : 2013-14 Kumar Arunodaya Vs. ACIT, Circle-6, Patna (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 89/PAT/2020 Assessment Year : 2012-13 DCIT, Circle-4, Patna Vs. Kumar Arunodaya (PAN: ACGPA 2478 J) Appellant / (अपीलाथ") Respondent / (""यथ") C.O. No. 2/PAT/2021 (Arising out of I.T.A. No. 89/PAT/2020) Assessment Year : 2012-13 Kumar Arunodaya Vs. DCIT, Circle-4, Patna (PAN: AC…

ARUN KUMAR DALMIA HUF,MUMBAI vs. INCOME TAX OFFICER-12(3)(4), MUMBAI

In the result, the appeal is partly allowed

ITA 6546/MUM/2018[2006-07]Status: DisposedITAT Mumbai16 Dec 2019AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07 Arun Kumar Dalmia Huf Income Tax Officer-12(3)(4), 1010, Maker Chambers V, Vs. Aayakar Bhavan, M.K. Road, Nariman Point, Mumbai- Churchgate, Mumbai-400020. 400021. Pan No. Aaeha0173J Appellant Respondent

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Smt. Jothilakshmi Nayak, Sr. DR
Section 133(6)Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 Arun Kumar Dalmia HUF Income Tax Officer-12(3)(4), 1010, Maker Chambers V, Vs. Aayakar Bhavan, M.K. Road, Nariman Point, Mumbai- Churchgate, Mumbai-400020. 400021. PAN No. AAEHA0173J Appellant Respondent Assessee by : Shri Vinod Kumar Bindal, AR Revenue by : Smt. Jothilakshmi Nayak, Sr. DR Date of hearing : 27/11/2019 Date of pronouncement : 16/12/2019 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant asse…

ACIT v. ATS Promoters & Builders (P) Ltd. (57 Taxmann.com 21) — Cited in 6 Judgments | BharatTax