ACIT v. Dr. Amrit Lai Adlakha

11 SOT 674Income Tax Appellate Tribunal#13271 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 1961Section 131Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

Issues it is cited on

self occupied propertysection 80lsection 23(2)section 2(31)section 23(1)interest on interestannual letting valueannual valuesection 22section 40a(3)share application moneyaddition u/s 68

Judgments citing ACIT v. Dr. Amrit Lai Adlakha

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2776/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Nov 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ld that the owner would not be in a position to create interest of the tenant in the property and hence the annual value was held to be NIL. The above decision was again followed by the Hon’ble ITAT, 3.3 Amritsar in the case of ACIT Vs Dr. Amrit Lai Adlakha (11 SOT 674). In the decided case also the report of the Inspector showed that there were cracks in the impugned property which was being planned to be demolished and re- constructed. The Hon’ble ITAT therefore upheld the order of the Ld. CIT(A) that the property was not capable of being let out as it was not in a habitable condition. Accordingly, the annual…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2775/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ld that the owner would not be in a position to create interest of the tenant in the property and hence the annual value was held to be NIL. The above decision was again followed by the Hon’ble ITAT, 3.3 Amritsar in the case of ACIT Vs Dr. Amrit Lai Adlakha (11 SOT 674). In the decided case also the report of the Inspector showed that there were cracks in the impugned property which was being planned to be demolished and re- constructed. The Hon’ble ITAT therefore upheld the order of the Ld. CIT(A) that the property was not capable of being let out as it was not in a habitable condition. Accordingly, the annual…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2774/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ld that the owner would not be in a position to create interest of the tenant in the property and hence the annual value was held to be NIL. The above decision was again followed by the Hon’ble ITAT, 3.3 Amritsar in the case of ACIT Vs Dr. Amrit Lai Adlakha (11 SOT 674). In the decided case also the report of the Inspector showed that there were cracks in the impugned property which was being planned to be demolished and re- constructed. The Hon’ble ITAT therefore upheld the order of the Ld. CIT(A) that the property was not capable of being let out as it was not in a habitable condition. Accordingly, the annual…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2773/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ld that the owner would not be in a position to create interest of the tenant in the property and hence the annual value was held to be NIL. The above decision was again followed by the Hon’ble ITAT, 3.3 Amritsar in the case of ACIT Vs Dr. Amrit Lai Adlakha (11 SOT 674). In the decided case also the report of the Inspector showed that there were cracks in the impugned property which was being planned to be demolished and re- constructed. The Hon’ble ITAT therefore upheld the order of the Ld. CIT(A) that the property was not capable of being let out as it was not in a habitable condition. Accordingly, the annual…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2772/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ld that the owner would not be in a position to create interest of the tenant in the property and hence the annual value was held to be NIL. The above decision was again followed by the Hon’ble ITAT, 3.3 Amritsar in the case of ACIT Vs Dr. Amrit Lai Adlakha (11 SOT 674). In the decided case also the report of the Inspector showed that there were cracks in the impugned property which was being planned to be demolished and re- constructed. The Hon’ble ITAT therefore upheld the order of the Ld. CIT(A) that the property was not capable of being let out as it was not in a habitable condition. Accordingly, the annual…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTER CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2771/DEL/2022[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ld that the owner would not be in a position to create interest of the tenant in the property and hence the annual value was held to be NIL. The above decision was again followed by the Hon’ble ITAT, 3.3 Amritsar in the case of ACIT Vs Dr. Amrit Lai Adlakha (11 SOT 674). In the decided case also the report of the Inspector showed that there were cracks in the impugned property which was being planned to be demolished and re- constructed. The Hon’ble ITAT therefore upheld the order of the Ld. CIT(A) that the property was not capable of being let out as it was not in a habitable condition. Accordingly, the annual…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2770/DEL/2022[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ld that the owner would not be in a position to create interest of the tenant in the property and hence the annual value was held to be NIL. The above decision was again followed by the Hon’ble ITAT, 3.3 Amritsar in the case of ACIT Vs Dr. Amrit Lai Adlakha (11 SOT 674). In the decided case also the report of the Inspector showed that there were cracks in the impugned property which was being planned to be demolished and re- constructed. The Hon’ble ITAT therefore upheld the order of the Ld. CIT(A) that the property was not capable of being let out as it was not in a habitable condition. Accordingly, the annual…

ACIT v. Dr. Amrit Lai Adlakha (11 SOT 674) — Cited in 7 Judgments | BharatTax