Analjit Singh v. Dy. CIT

92 Taxmann.com 310High Court2018#21739 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 48 Section 143(3)Section 14A Section 2(42A)Section 234B Section 234C Section 250 Section 36(1)(iii)

Issues it is cited on

section 48 transfer section 143 company person section 14 total income

Judgments citing Analjit Singh v. Dy. CIT

INCLINE REALTY PVT LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE -4(1), MUMBAI

ITA 112/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Jun 2025AY 2015-16

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Vranda Matkari

Section 143(3)Section 250Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Incline Realty Private Limited Commerz, 3rd Floor, International Business Park, Oberoi Garden City, Off Western Express Highway, Goregaon (East), Mumbai - 400063. Maharashtra. [PAN:AADCI5238A] …………. Appellant Vs The Deputy Commissioner of Income Tax Central Circle 4(1), Mumbai Room No.419, Kautilya Bhavan, Bandra Kurla Complex, Mumbai – 400051, Maharashtra …………. Respondent Appearance For the Appellant/Assessee : Shri Vijay Mehta For the Respondent/Department : Ms. Vranda Matkari…

RAVI JAKHAR,MUMBAI vs. ASS. COMMISSIONER OF INCOME TAX, CIRCLE 35(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3299/MUM/2024[ASS YEAR 2013-2014]Status: DisposedITAT Mumbai21 Aug 2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Madhur Agrawal & Shri Fenil Bhatt, A/RFor Respondent: Smt. Mahita Nair, Sr. D/R

Section 2Section 234BSection 234CSection 48Section 54FSection 69

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3299/Mum/2024 Assessment Year: 2013-14 Shri Ravi Jakhar Asstt. Commissioner of Income B2302, Oberoi Esquire Tax, Circle-35(2), Mumbai Vs Oberoi Garden City Goregaon East Mumbai - 400063 [PAN: AFQPJ0074A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Madhur Agrawal & Shri Fenil Bhatt, A/R Revenue by : Smt. Mahita Nair, Sr. D/R सुनवाई की तारीख/Date of Hearing : 19/08/2024 घोषणा क…

KEEP LEARNING RESOURCES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD-12(1)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1693/MUM/2023[2017-2018]Status: DisposedITAT Mumbai09 Feb 2024AY 2017-2018

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blekeep Learning Resources Private Limited V. Income Tax Officer – 12(3)(2) D-Wing, Chanakya Chs Aayakar Bhavan, M.K. Road Link Road, Mahavir Nagar Mumbai - 400020 Kandivali (W), Mumbai - 400067 Pan: Aadcc6594R (Appellant) (Respondent) Assessee Represented By : Shri Kapil Sanghvi Department Represented By : Shri P.D. Chougule

Section 143(1)Section 143(2)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Keep Learning Resources Private Limited v. Income Tax Officer – 12(3)(2) D-Wing, Chanakya CHS Aayakar Bhavan, M.K. Road Link Road, Mahavir Nagar Mumbai - 400020 Kandivali (W), Mumbai - 400067 PAN: AADCC6594R (Appellant) (Respondent) Assessee Represented by : Shri Kapil Sanghvi Department Represented by : Shri P.D. Chougule Date of Conclusion of Hearing : 23.01.2024 Date of Pronouncement : 09.02.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appea…

SHRI NEERAV SHAILESH PAREKH,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 535/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2008-09

Bench: Ms. Suchitra Kambleassessment Year: 2008-09

Section 143(1)Section 143(2)Section 48

…Section has been inserted by Finance Act 2017 w.e.f. 01.04.2018 only. At the relevant point in time, the said Section could not have been invoked and is also not the case of Assessing Officer or CIT(A). Ld. AR relied upon the decision of Analjit Singh (2018) 92 Taxmann.com 310 (Delhi Tribunal). The Ld. AR further submitted that the Assessing Officer has correctly not invoked Section 50C in as much as what is transferred is neither land nor building, it is the shares of a private limited company. The Ld. AR submitted that the assessee has given reasonable justification in the sale consideration Assessment Year: 2…