ACIT v. Smt. Farida Begum Tazudeen

63 ITD 298Income Tax Appellate Tribunal1997#25532 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing ACIT v. Smt. Farida Begum Tazudeen

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

ITA 62/IND/2021[2015-16]Status: DisposedITAT Indore21 Nov 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

Section 143(2)Section 143(3)Section 2Section 54FSection 55(2)(a)Section 57

…f 1aw, merely on the basis of presumption and assumptions, it cannot be shifted to the residua-l head of income from other sources. I find that in the similar circumstances, the Hon'ble High Court of Madras in the case of ACIT vs. Farida Begum Tazudeen (1997) 63 ITD 298 (Mad.) held that the head under which particular income is to be assessed should be decided on legal principles and not on individual beliefs. Further, their Lordships of the Hon'ble Apex Court in the case of United Commercial Bank Ltd. us. CIT (1957) 32 ITR 688 (SC); again in the case of East India Housing and Event Development Trust, Ltd. vs. CI…

DCIT,, NEW DELHI vs. M/S ARHAM IT INFRASTRUCTURE PVT. LTD.,, NEW DELHI

In the result the appeal of the Revenue in ITA No

ITA 5300/DEL/2016[2012-13]Status: DisposedITAT Delhi27 Jul 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri K.N. Chary[A.Y 2013-14]

For Appellant: Shri Sudesh Garg, AdvFor Respondent: Shri Jagdish Singh, Sr. DR

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER [A.Y 2013-14] The Dy.C.I.T Vs. M/s Arham IT Infrastructure Pvt Ltd Circle – 3(1) H-334, Ground Floor New Delhi New Rajendra Nagar, New Delhi PAN: AAACA 7413 Q [Appellant] [Respondent] Assessee by : Shri Sudesh Garg, Adv Revenue by : Shri Jagdish Singh, Sr. DR Date of Hearing : 27.07.2021 Date of Pronouncement : 27.07.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, With this appeal, the Revenue has challenged the correctne…

DCIT 10(2), MUMBAI vs. RIA LABORATORIES P.LTD, MUMBAI

In the result, the appeal filed by the Revenue in ITA N0

ITA 7656/MUM/2013[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7656/Mum/2013 ("नधा"रण वष" / Assessment Year : 2010-11) Dy. Commissioner Of Income- M/S Ria Laboratories Pvt. बनाम/ Tax -10(2), Ltd., V. Room No. 432, 4 Th Floor, 24, Shree Diamond Aayakar Bhavan, Centre, M.K. Road, Lbs Marg, Mumbai 400 020. Vikhroli West, Mumbai- 400 083. "थायी लेखा सं./Pan :Aadcr2622R .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

Section 143(3)

…e case of Dr. P.A. Varghese v. CIT [1971] 80 ITR 180 (Ker.) 2. Hon’ble High Court of Allahabad in the case of Hotel Arti Delux (P.) Ltd. v. ACIT, [2014] 50 taxmann.com 422 & 3. Madras Tribunal decision in the case of ACIT v. Smt. Farida Begum Tazudeen, [1997] 63 ITD 298 (Mad) 9. We have considered the rival contentions and also perused the material available on record including case laws relied upon. We have observed that the plot of land bearing No. A-812, in the Trans Thane Creek Industrial Area within the village limit of Borivali and within the limits of Navi Mumbai Municipal Corporation , Thane District was…