ACIT v. Ekta Sankalp Developers Mumbai

53 Taxmann.com 75Income Tax Appellate Tribunal2015#12859 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2020.

Judgments citing ACIT v. Ekta Sankalp Developers Mumbai

DCIT- Circle - 3, Mumbai vs. Omkar Builders and Developers, Thane

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 248/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Feb 2020AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.248/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) Dcit Circle-3, Thane बिधम/ M/S. Omkar Builders & Room No.02, 6Th Floor, Developers Vs. Aashar It Park, B-Wing, A-1/54, Shah & Nahar Wagle Industrial Estate, Industrial Estate Sitaram Road No.16Z, Thane (W- Jadhav Marg, Lower Parel 400604. (W), Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfo3908J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Kumar Padmapani Bora (Dr) Assessee By: Shri Jitendra Singh (Ar) सुनवाई की तारीख / Date Of Hearing: 21/01/2020 घोषणा की तारीख /Date Of Pronouncement: 05/02/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 08.10.2018 Passed By The Commissioner Of Income Tax (Appeals) -02, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2014- 15. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Jitendra Singh (AR)For Respondent: Shri Kumar Padmapani Bora (DR)
Section 143(1)Section 143(2)Section 801Section 801BSection 80I

…15)" 8. Similar opinion has been held in the under mentioned cases. 1. G V Corporation Vs ITO 133 ITJ 178 2. CIT vs. Arun Excello Foundation Private Limited 86 DTR 99 3. CIT vs. Elegant Estates 79 Taxmann. com 397 (Madras) 4. ACIT vs. Ekta Sankalp Developers 53 Taxmann.com 75 (Mumbai Tribunal) 9. Following the ratio laid down by the aforesaid Courts, I hold that merely because the appellant had violated the provision of section 801B(10) of the Act in respect of 26 units which exceeded the area of one thousand sq. ft. and also with regard to 6 units sold 10 the same 4 A.Y.2014-15 individuals and their relatives…

ACIT-Circle-28(2), Mumbai vs. Olive Builder, Mumbai

In the result, the appeals of the assessee are allowed for statistical purposes and the appeal of Revenue are dismissed

ITA 2671/MUM/2018[2009-10]Status: DisposedITAT Mumbai19 Dec 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Devendra Jain, ARFor Respondent: Shri Sushil Kumar Poddar, DR
Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 2457/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 2456/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2010-11) Shr. Olive Builder The Dy. Commissioner of 103/104, JK Chambers, Income Tax, Central Circle Vs. Sector 17, Vashi 28(2), Navi Mumbai Pincode-400 703 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PA…

Olive Builders, Mumbai vs. DCIT 28(2), Vashi

In the result, the appeals of the assessee are allowed for statistical purposes and the appeal of Revenue are dismissed

ITA 2457/MUM/2018[2009-10]Status: DisposedITAT Mumbai19 Dec 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Devendra Jain, ARFor Respondent: Shri Sushil Kumar Poddar, DR
Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 2457/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 2456/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2010-11) Shr. Olive Builder The Dy. Commissioner of 103/104, JK Chambers, Income Tax, Central Circle Vs. Sector 17, Vashi 28(2), Navi Mumbai Pincode-400 703 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PA…

Olive Builders, Mumbai vs. DCIT 28(2), Vashi

In the result, the appeals of the assessee are allowed for statistical purposes and the appeal of Revenue are dismissed

ITA 2456/MUM/2018[2010-11]Status: DisposedITAT Mumbai19 Dec 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Devendra Jain, ARFor Respondent: Shri Sushil Kumar Poddar, DR
Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 2457/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 2456/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2010-11) Shr. Olive Builder The Dy. Commissioner of 103/104, JK Chambers, Income Tax, Central Circle Vs. Sector 17, Vashi 28(2), Navi Mumbai Pincode-400 703 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PA…

M/S Bengal Shristi Infrastructure Development Limited, Durgapur vs. ACIT, Circle-2, Durgapur

In the result, appeal of the assessee is allowed in part

ITA 1990/KOL/2016[2010-11]Status: DisposedITAT Kolkata05 Dec 2018AY 2010-11
Section 143(3)Section 250Section 40Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member) Assessment Year: 2010-11 M/s. Bengal Shristi Infrastructure Development Ltd…..……………….…...……..…….............Appellant Administration Block No.1 City Centre Durgapur - 713216 [PAN : AABCB 8990 N] Vs. Asst. Commissioner of Income Tax, Circle-1, Durgapur……………..………….…................Respondent Appearances by: Shri S.M. Surana, Advocate, appeared on behalf of the assessee. Shri Robin Choudhury, Addl. CIT Sr. D/R. appearing on behalf of the Revenue. Date of…

DCIT 6(3)(2), Mumbai vs. Kohinoor Plant Construction P.Ltd, Mumbai

In the result this ground

ITA 7111/MUM/2016[2012-13]Status: DisposedITAT Mumbai30 May 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pawan Singhacit, Cir-6(3)(2) M/S Kohinoor Plant Construction Room No. 522, 5Th Floor, Pvt. Ltd., Kohinoor Corporate Aayakar Bhavan, M.K. Road, Vs. Office, Senapati Bapat Marg, Mumbai-20. Dadar (W), Mumbai -400028. Pan: Aabcr6994E Appellant Respondent

For Appellant: Shri T.A. Khan (DR)For Respondent: Shri Jayesh Dadia (AR)
Section 115JSection 143(3)Section 14ASection 253Section 254(1)Section 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT, Cir-6(3)(2) M/s Kohinoor Plant Construction Room No. 522, 5th Floor, Pvt. Ltd., Kohinoor Corporate Aayakar Bhavan, M.K. Road, Vs. Office, Senapati bapat Marg, Mumbai-20. Dadar (W), Mumbai -400028. PAN: AABCR6994E Appellant Respondent ITA No.624 to 626/Mum/2016 (Assessment Year 2010-11 & 2011-12) DCIT, Cir-6(3)(2) M/s Kohinoor Plant Construction Room No. 522, 5th Floor, Pvt. Ltd., Kohinoor Corporate Aayakar Bhavan, M.K. Road, Vs. Office, Senapati bapat Marg, Mumbai-20. Dad…

DCIT Cir 6(3)(2), Mumbai vs. Kohinoor Planet Construction P. Ltd, Mumbai

In the result this ground

ITA 624/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 May 2018AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pawan Singhacit, Cir-6(3)(2) M/S Kohinoor Plant Construction Room No. 522, 5Th Floor, Pvt. Ltd., Kohinoor Corporate Aayakar Bhavan, M.K. Road, Vs. Office, Senapati Bapat Marg, Mumbai-20. Dadar (W), Mumbai -400028. Pan: Aabcr6994E Appellant Respondent

For Appellant: Shri T.A. Khan (DR)For Respondent: Shri Jayesh Dadia (AR)
Section 115JSection 143(3)Section 14ASection 253Section 254(1)Section 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT, Cir-6(3)(2) M/s Kohinoor Plant Construction Room No. 522, 5th Floor, Pvt. Ltd., Kohinoor Corporate Aayakar Bhavan, M.K. Road, Vs. Office, Senapati bapat Marg, Mumbai-20. Dadar (W), Mumbai -400028. PAN: AABCR6994E Appellant Respondent ITA No.624 to 626/Mum/2016 (Assessment Year 2010-11 & 2011-12) DCIT, Cir-6(3)(2) M/s Kohinoor Plant Construction Room No. 522, 5th Floor, Pvt. Ltd., Kohinoor Corporate Aayakar Bhavan, M.K. Road, Vs. Office, Senapati bapat Marg, Mumbai-20. Dad…

ITO WD 1(2), Kalyan vs. Kantilal Dhanraj Jain (HUF), Bhiwandi

In the result, the Revenue’s appeal is dismissed

ITA 2743/MUM/2014[2006-07]Status: DisposedITAT Mumbai27 Nov 2015AY 2006-07

Bench: Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. No. 2743/Mum/2014 ("नधा"रण वष" / Assessment Year: 2006-07) Income Tax Officer, Kantilal Dhanraj Jain (Huf) बनाम/ Ward 1(2), Kalyan, 1St Floor, H. No. 64/2, 1St Floor, Mohan Plaza, Wayale Nagar, Malani Bhuwan, Prabhu Ali, Vs. Khadakpada, Kalyan Mandai, Bhiwandi – 421 302 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabhj 8351 E (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri B. S. Bist ""यथ" क" ओर से/Respondent By : Ms. Sejal Lalit Jain सुनवाई क" तार"ख / : 16.11.2015 Date Of Hearing घोषणा क" तार"ख / : 27.11.2015 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: This Is An Appeal By The Revenue Arising Out Of The Order By The Commissioner Of Income Tax (Appeals)-I, Thane (‘Cit(A)’ For Short) Dated 16.01.2014, Partly Allowing The Assessee’S Appeal Contesting Its Assessment U/S.143(3) R/W S. 147 Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) For The Assessment Year (A.Y.) 2006-07 Vide Order Dated 30.12.2010. 2. The Only Issue Arising Per The Instant Appeal Is The Validity Of The Deletion Of The Disallowance Of The Assessee’S, A Huf In The Business Of Property Development, Claim

For Appellant: Shri B. S. BistFor Respondent: Ms. Sejal Lalit Jain
Section 143(3)Section 80

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी संजय अरोड़ा, लेखा सद"य के सम" । BEFORE SHRI SANJAY ARORA, AM आयकर अपील सं./I.T.A. No. 2743/Mum/2014 ("नधा"रण वष" / Assessment Year: 2006-07) Income Tax Officer, Kantilal Dhanraj Jain (HUF) बनाम/ Ward 1(2), Kalyan, 1st Floor, H. No. 64/2, 1st floor, Mohan Plaza, Wayale Nagar, Malani Bhuwan, Prabhu Ali, Vs. Khadakpada, Kalyan Mandai, Bhiwandi – 421 302 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABHJ 8351 E (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri B. S. Bist ""यथ" क" ओ…

ACIT v. Ekta Sankalp Developers Mumbai (53 Taxmann.com 75) — Cited in 8 Judgments | BharatTax