ACIT v. Sunil B Dalal

145 Taxmann.com 313Income Tax Appellate Tribunal2022#11380 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 50C Section 56(2)(x)Section 143(3)Section 56(2)(x)(b)Section 143(3A)Section 143(3B)Section 144B Section 250

Issues it is cited on

section 56(2)(x)(b)section 56(2)(x)section 56(2)(vii)(b)stamp duty value section 56(2)(vii)section 56(2)section 50c section 50 section 56 fair market value section 144b section 25

Judgments citing ACIT v. Sunil B Dalal

RASMEET SINGH MALHOTRA,PIPARIYA vs. DCIT (CENTRAL CIRCLE)-2,BHOPAL, BHOPAL

Appeal is allowed

ITA 979/IND/2025[2017-18]Status: DisposedITAT Indore17 Apr 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2017-18 Rasmeet Singh Malhotra, Dcit (Central Circle)-2 Alka Talkies, Nehru Ward, Bhopal बनाम/ Pipariya Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abjpm6167G Assessee By Shri Satyanarayan Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2026 Date Of Pronouncement 17.04.2026

Section 143(3)Section 48Section 50CSection 50C(1)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year:2017-18 Rasmeet Singh Malhotra, DCIT (Central Circle)-2 Alka Talkies, Nehru Ward, Bhopal बनाम/ Pipariya Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: ABJPM6167G Assessee by Shri Satyanarayan Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 23.09.2025 passed by learne…

VIKAS BEDPRAKASH PANDEY,MUMBAI vs. INCOME TAX OFFICER, WARD 41(4)(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 646/MUM/2026[2017-18]Status: DisposedITAT Mumbai09 Mar 2026AY 2017-18

Bench: Shri Beena Pillai & Shri Bijayananda Prusethvikas Bedprakash Pandey, Vs. Income Tax Officer, Ward 1102 Riddhi Tower, Riddhi Garden 41(4)(4),Kautilya Bhavan, Mumbai- Film City Road, Malad E Mumbai- 400051. 400097. Pan/Gir No: Anwpp9823B (Appellant) (Respondent) Appellant By Ms. Dinkle Hariya, Adv. Respondent By Shri Pankaj Kumar (Cit-Dr) Date Of Hearing 09.03.2026 Date Of Pronouncement 10.03.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 147Section 148Section 250Section 50Section 50CSection 56(2)(vii)Section 56(2)(x)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “J (SMC)” BENCH, MUMBAI BEFORE SHRI BEENA PILLAI, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Vikas Bedprakash Pandey, vs. Income Tax Officer, Ward 1102 Riddhi Tower, Riddhi Garden 41(4)(4),Kautilya Bhavan, Mumbai- Film City Road, Malad E Mumbai- 400051. 400097. PAN/GIR No: ANWPP9823B (Appellant) (Respondent) Appellant by Ms. Dinkle Hariya, Adv. Respondent by Shri Pankaj Kumar (CIT-DR) Date of Hearing 09.03.2026 Date of Pronouncement 10.03.2026 O R D E R PER BIJYANANDA PRUSETH, AM: This appeal filed by the assessee emanates from the order passed u…

VIKAS SATISH KHANNA,MUMBAI vs. INCOME-TAX OFFICER, CIRCLE 13(3)(2), AAYKAR BHAWAN

In the result, the appeal of the assessee is allowed

ITA 7146/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethvikas Satish Khanna, Vs. Income-Tax Officer, Circle 13(3)(2), 102, Green Acres Apartment, 61/B, Aaykar Bhawan, Mumbai-400020. Pali Hill Road, Bandra West, Mumbai-400050. Pan/Gir No: Ahzpk7423R (Appellant) (Respondent) Appellant By Shri Ashwin Chhag Respondent By Shri Akhtar H. Ansari (Sr. Dr) Date Of Hearing 26.02.2026 Date Of Pronouncement 11.03.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 143(3)Section 250Section 50Section 50CSection 56(2)(x)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Vikas Satish Khanna, vs. Income-tax Officer, CIRCLE 13(3)(2), 102, Green Acres Apartment, 61/B, Aaykar Bhawan, Mumbai-400020. Pali Hill Road, Bandra West, MUMBAI-400050. PAN/GIR No: AHZPK7423R (Appellant) (Respondent) Appellant by Shri Ashwin Chhag Respondent by Shri Akhtar H. Ansari (Sr. DR) Date of Hearing 26.02.2026 Date of Pronouncement 11.03.2026 O R D E R PER BIJYANANDA PRUSETH, AM: This appeal filed by the assessee emanates from the order passed under…

BHARATKUMAR HARIDAS MEHTA,MUMBAI vs. DCIT, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 8409/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. K. Gopal, Adv. And

Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 Bharatkumar Haridas Mehta, National Faceless Appeal 2, Motivilla CHS Ltd., Azad Road, Centre (NFAC), Delhi. Vs. Nr. Milan Subway, Vile Parle (E), Mumbai-400057. PAN NO. AAEPM 6603 R Appellant Respondent : Mr. K. Gopal, Adv. And Assessee by Mr. Om Kandalkar, Adv. : Mr. Swapnil Choudhari, Sr. DR Revenue by Date of Hearing : 17/02/2026 : 23/02/2026 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is direct…

RAMA RAJENDRA SAWANT,MUMBAI vs. ITO 23(3)(6), MUMBAI, PIRAMAL CHAMBER

In the result, the appeal of the assessee is allowed

ITA 1835/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jul 2025AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Rama Rajendrasawant Ito, Ward-23(3)(6), Mumbai 13/11, R.S. Compound, T.J. Road, Vs Piramal Chambers, Lalbaug, Sewree, Mumbai-400015. Mumbai – 400012. [Pan No. Azlps1612C] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Rama RajendraSawant ITO, Ward-23(3)(6), Mumbai 13/11, R.S. Compound, T.J. Road, Vs Piramal Chambers, Lalbaug, Sewree, Mumbai-400015. Mumbai – 400012. [PAN No. AZLPS1612C] Appellant / Assessee Respondent / Revenue Assessee by Ms. Namrata Dedhia, CA Revenue by Sh. Surendra Mohan, Sr. DR Date of hearing 14.07.2025 Date of pronouncement 14.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of Ld. CIT(A)/N…

KETAN KUMAR SAGAR,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, both the appeals filed by the assessee are allowed

ITA 85/MUM/2025[2018-2019]Status: DisposedITAT Mumbai21 Mar 2025AY 2018-2019

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Manoj MundraFor Respondent: Shri Asif Karmali(SR DR)

Section 143Section 143(3)Section 144BSection 250Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J (SMC)”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER ITA 84/Mum/2025 (Assessment Year 2018-19) Saggar Parimmal, vs Income Tax Officer, Ward 42(1)(5) A-201, Vijay Park, Mathuradas Kautilya Bhavan, Bandra Kurla Ext Road, Near Atul Tower, Complex, Mumbai-400 051 Kandivali West, Mumbai-400 067 PAN: BKIPS7545D APPELLANT RESPONDENT ITA 85/Mum/2025 (Assessment Year 2018-19) Ketan Kumar Sagar, vs Income Tax Officer, Ward 42(1)(3) A-201, Vijay Park, Mathuradas Kautilya Bhavan, Bandra Kurla Ext Road,Near Atul Tower Com…

SAGGAR PARIMMAL,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, both the appeals filed by the assessee are allowed

ITA 84/MUM/2025[2018-2019]Status: DisposedITAT Mumbai21 Mar 2025AY 2018-2019

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Manoj MundraFor Respondent: Shri Asif Karmali(SR DR)

Section 143Section 143(3)Section 144BSection 250Section 56(2)(x)

SHREE SAISIDDHI EXPORT LLP,MUMBAI vs. INCOME TAX OFFICER-20(3)(1), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1881/MUM/2024[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri R.R. Makwana, Sr. DR

Section 234ASection 270ASection 50CSection 56(2)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM I.T.A. No. 1881/Mum/2024 (Assessment Year: 2018-19) Shree Saisiddhi Export LLP ITO, Ward-20(3) (1), 126, 1st Floor, Amrit Diamond Piramal Chamber, Lalbaug, House, Near Panchratna Building, Vs. Parel, Mumbai-400012. Opera House, Mumbai-400004. PAN : ACZFS2993K Assessee) : Respondent) Assessee/Appellant by : Shri Himanshu Gandhi, CA Revenue/Respondent by : Shri R.R. Makwana, Sr. DR : 18.07.2024 Date of Hearing : 26.07.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee i…

GLORY SHIPMANAGEMENT PVT LTD,MUMBAI vs. CIT (A), NFAC DELHI, DELHI

Accordingly, Ground no 2 is dismissed

ITA 3149/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jan 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3149/MUM/2023 (Assessment Year: 2018-2019) Glory Shipmanagement Private Limited, 504, Abhay Steel House, 22 Baroda Street, Masjid (East), Mumbai - 400009 [PAN: AACCG2684H] ...... Appellant Commissioner of Income Tax (Appeals), Centralized Processing Centre, Delhi Vs .......... .... Respondent Appearance For the Appellant/Assessee : None For the Responden

For Appellant: NoneFor Respondent: Shri Dr. Kishor Dhule

Section 1Section 143(3)Section 144BSection 50CSection 55ASection 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Glory Shipmanagement Private Limited, 504, Abhay Steel House, 22 Baroda Street, Masjid (East), Mumbai - 400009 [PAN: AACCG2684H] …………… Appellant Commissioner of Income Tax Vs (Appeals), Centralized Processing Centre, Delhi ……………. Respondent Appearance For the Appellant/Assessee : None For the Respondent/Department : Shri Dr. Kishor Dhule Date Conclusion of hearing : 28.12.2023 Pronouncement of order : 30.01.2024 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present…