Amrapali Cinema v. ACIT

127 Taxmann.com 376High Court2021#11039 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 1961Section 143(3)Section 147 of the Income Tax ActSection 148 of the Income Tax ActSection 1961 - Chapter VIASection 1961 - Section 139Section 1961 - Section 139(1)Section 1961 - Section 139(4)

Issues it is cited on

section 50c(1)safe harboursection 50c(2)full value of considerationstamp duty valuesection 50csection 50fair market valuesection 56(2)section 56transferprescribed

Judgments citing Amrapali Cinema v. ACIT

DCIT, Circle - 19(1), New Delhi vs. Rapid Engineering Company Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 3522/DEL/2024[2020-21]Status: DisposedITAT Delhi25 Jun 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandrathe Dy. C.I.T Vs. Rapid Engineering Co. Pvt Ltd Circle – 19(1) 111-112, Dsidc Sheds Delhi Okhla Phase – 1, New Delhi

For Appellant: Shri Sumit Bansal, CAFor Respondent: Ms. Harpreet Kaur Hansra Sr. DR
Section 143(3)Section 50(1)Section 50C(1)Section 56(2)(x)

…ITA No. 3522/DEL/2024 (A.Y. 2020-21) The Dy. C.I.T Vs.Rapid Engineering Co. Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER The Dy. C.I.T Vs. Rapid Engineering Co. Pvt Ltd Circle – 19(1) 111-112, DSIDC Sheds Delhi Okhla Phase – 1, New Delhi PAN – AAACR 1163 L (Applicant) (Respondent) Assessee By : Shri Sumit Bansal, CA Department By : Ms. Harpreet Kaur Hansra Sr. DR Date of Hearing : 03.06.2025 Date of Pronouncement : 25.06.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is dir…

Nabhiraj Ratna Balraj by Legal Heir B.R.Rakesh, Bangalore vs. Income-Tax Officer, Ward-7(2)(1), Bangalore

In the result the appeal of the assessee is allowed

ITA 603/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Jun 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Ms. Suman Lunkar, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 147Section 148Section 234BSection 50C

…T Bangalore) Page 23 of 33 b) Maria Fernandes Cheryl vs ITO 123 Taxmann 252/2021/Mum dated 15.01.2021. for AY 2011-12 c) Mamatha Divakar Shetty vs ITO in ITA No. 1204/H/2017 dated 30.09.2021. for AY 2009-10 (ITAT Hyderbad) d) Amrapali Cinema Vs. ACIT, [2021] 127 Taxmann.com 376 (Delhi - Trib.) dated 28.04.2021 for AY 2012-13 xiv. The relevant paras of the above judgements are reproduced as follows; a) Sri Sandeep Patil, Bangalore vs Income Tax Officer, Ward- 1(3)(5) dated 9.09.2020. We also notice that the Parliament has introduced third proviso in section 50C(1) of the Act, as per which the difference in stamp…

Anubhav Kapoor, Lucknow vs. Income Tax Officer - 2(1)(1), Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 2364/DEL/2023[2016-17]Status: DisposedITAT Delhi29 May 2024AY 2016-17

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 139Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 50CSection 50C(2)Section 54Section 54(2)Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2016-17] Anubhav Kapoor, Income Tax Officer-2(1)(1) M-5, Gole Market, 2nd Floor, CGO Complex-1, Purani Hapur C/o-S N Kapur Mahanagar, Vs Chungi, Ghaziabad, Lucknow, Uttar Pradesh-201002 Uttar Pradesh-226006 PAN-BIVPK0383E Assessee Revenue Assessee by Sh. Sanjay Kumar, CA, Sh. Akarsh Garg, Adv. and Sh. Subhash Singh, Adv. Revenue by Sh. Kanv Bali, Sr.DR Date of Hearing 07.05.2024 Date of Pronouncement 29.05.2024 ORDER PER BRAJESH KUMAR SIN…

Narendra Ravji Patel HUF, Mumbai vs. ITO, Ward-27(2)(4), Vashi

In the result appeal of assessee is allowed

ITA 2172/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Oct 2023AY 2016-17

Bench: Shri Aby T Varkey, Jm & Shri Shri Prashant Maharishi, Am Narendra Ravji Patel Huf Ito, Ward 27(2)(4), Mumbai 44, Umiya Niwas, Maneklal, Tower No. 6, Vashi Railway Estate, Lbs Marg, Ghatkopar Station Commercial Complex, Vs. (W), Vashi, Mumbai-400086 Navi Mumbai-400703 (Appellant) (Respondent) Pan No. Aachn4691N

For Appellant: Shri. Rohan Deshpande AR
Section 143Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JM AND SHRI SHRI PRASHANT MAHARISHI, AM Narendra Ravji Patel HUF ITO, Ward 27(2)(4), Mumbai 44, Umiya Niwas, Maneklal, Tower No. 6, Vashi Railway Estate, LBS Marg, Ghatkopar Station Commercial Complex, Vs. (W), Vashi, Mumbai-400086 Navi Mumbai-400703 (Appellant) (Respondent) PAN No. AACHN4691N Assessee by : Shri. Rohan Deshpande AR : Shri. Ashok Kumar Ambastha Revenue by SR DR Date of hearing: 10.10.2023 Date of pronouncement : 30.10.2023 O R D E R PER PRASHANT MAHARISHI, AM: This appeal is filed by the assessee HUF against the…

Smt. Mumtajbanu A. Jivani, Amreli vs. The ITO, Ward-3 (1) (4), Amreli

The appeal of the assessee is allowed

ITA 284/RJT/2019[2014-15]Status: DisposedITAT Rajkot09 Aug 2023AY 2014-15

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 250Section 269USection 50CSection 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2014-15 Smt. Mumtajbanu A. Income Tax Officer, Jivani, Amreli Ward-3(1)(4), PAN: AFFPJ0355P Vs Amreli (Appellant) (Respondent) Assessee by: Shri Kalpesh Doshi, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 12-06-2023 Date of pronouncement : 09-08-2023 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, arises from order of the CIT(A)-3, Rajkot da…

ACIT, Chennai vs. M/S. Sgp Exim Pvt. Ltd., Chennai

In the result, appeal filed by the revenue is dismissed

ITA 2005/CHNY/2019[2012-13]Status: DisposedITAT Chennai02 Dec 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 2005/Chny/2019 िनधा"रण वष" / Assessment Year: 2012-13 Deputy Commissioner Of M/S. S.G.P. Exim Pvt Ltd., Income Tax, V. No. 68, Cathedral Road, Corporate Circle 6(1), Goapalapuram, Chennai. Chennai – 600 086. [Pan: Aabcs-0551-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. P. Sajit Kumar, Jcit ""यथ" क" ओर से/Respondent By : Shri. G. Baskar, Advocate सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022

For Appellant: Shri. P. Sajit Kumar, JCITFor Respondent: Shri. G. Baskar, Advocate
Section 143(3)Section 147Section 37Section 50CSection 50C(1)Section 55Section 55A

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2005/Chny/2019 िनधा"रण वष" / Assessment Year: 2012-13 Deputy Commissioner of M/s. S.G.P. Exim Pvt Ltd., Income Tax, v. No. 68, Cathedral Road, Corporate Circle 6(1), Goapalapuram, Chennai. Chennai – 600 086. [PAN: AABCS-0551-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. P. Sajit Kumar, JCIT ""यथ" क" ओर से/Respon…

Assistant Commissioner of Income Tax, Circle 3(1), Surat vs. Shri Dhanesh M. Sanghvi, Surat

In the result, appeal of the assessee is partly allowed

ITA 373/SRT/2018[2013-14]Status: DisposedITAT Surat20 Dec 2021AY 2013-14

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.373/Srt/2018 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) The Asstt. Commissioner Of Income-Tax, Shri Dhanesh M. Sanghvi V Circle-3(1), Room No.112, 1Str Floor, Diam Jewels, 7/4155, Sunder S. Anavil Business Center, Adajan Char Rasta, Sadan, Galemandi, Suthar Faliya, Surat Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anxps 9521 M (Appellant ) (Respondent)

For Appellant: Shri Nirav Shah, C.AFor Respondent: Mrs. Anupama Singla– Sr.DR
Section 143(3)Section 269USection 50CSection 52

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.373/SRT/2018 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) The Asstt. Commissioner of Income-tax, Shri Dhanesh M. Sanghvi V Circle-3(1), Room No.112, 1str Floor, Diam Jewels, 7/4155, Sunder s. Anavil Business Center, Adajan Char Rasta, Sadan, Galemandi, Suthar Faliya, Surat Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ANXPS 9521 M (Appellant ) (Respondent) Assessee by : Shri Nirav Shah, C.A Respondent by : Mrs. Anupama Singla– Sr.DR सुनवाईकीतारीख/ Date of Hearing : 14/12/202…

Mansukhbhai Nanjibhai Bhimani, Surat vs. Aayakar Bhawan, Majura Gate, Surat

In the result, appeal of the assessee is partly allowed

ITA 348/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Mansukhbhai Nanjibhai Bhimani, The Income Tax Officer, Block No.4, Krishna Park Society, Ward-3(1)(5), Surat. Vs Shyam Dham Road, Nan Varachha, Surat – 395006. Pan: Achpb 9761 A Assessee / Appellant Revenue /Respondent

Section 254(1)Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Mansukhbhai Nanjibhai Bhimani, The Income Tax Officer, Block No.4, Krishna Park Society, Ward-3(1)(5), Surat. Vs Shyam Dham Road, Nan Varachha, Surat – 395006. PAN: ACHPB 9761 A Assessee / appellant Revenue /respondent Assessee by Shri Hiren R. Vepari – CA Revenue by Mrs. Anupama Singla – Sr. DR 04/10/2021 Date of hearing Date of pronouncement 13/12/2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appe…

Pushpa Lachmandas Samtani, Mumbai vs. ITO, 17(2)(5), Mumbai

ITA 5736/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Aug 2021AY 2014-15
For Appellant: Sh. Nishant K. RuparelFor Respondent: Sh. Sanjay J. Sethi
Section 50CSection 50C(1)Section 56(2)(vii)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आअसं. 5736/मुं/2019 (िन.व.2014-15) Pushpa Lachmandas Samtani, 1/3, Kismet Building, Opposite Sasoon Dock, Kolaba, Mumbai-400005. PAN: ANQPS5181D ...... अपीलाथ" /Appellant बनाम Vs. ITO-17(2)(5), Room No. 123A, 1st Floor, Aayakar Bhava, M.K. Road, Mumbai-400020. ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant by : Sh. Nishant K. Ruparel "ितवाद"…

Amrapali Cinema v. ACIT (127 Taxmann.com 376) — Cited in 9 Judgments | BharatTax