How many judgments cite Anita D Kanjani v. ACIT?

13 judgments on BharatTax cite Anita D Kanjani v. ACIT (79 Taxmann.com 67), spanning 2017 to 2024.

Anita D Kanjani v. ACIT

79 Taxmann.com 67Income Tax Appellate Tribunal2017#8623 most cited

What is Anita D Kanjani v. ACIT authority for?

The decision in Suraj Lamps & Industries Pvt. Ltd. vs. State of Haryana is inapplicable for calculating the holding period under section 2(42A) of the Income Tax Act. The right to hold a flat can be established from the date of an allotment letter, not solely from the date of possession.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2024.

Also referred to as

Anita D Kanjani v. ACIT · section 2(42A) · holding period · capital gains · allotment letter · possession date · Suraj Lamps & Industries · ITAT Mumbai · buyer's agreement

Also reported as

163 ITD 451

Judgments citing Anita D Kanjani v. ACIT

Tanvi Sandeep Mathur, Ahmedabad vs. The DCIT, Circle-7(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 20/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2011-12

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 151(2)Section 54

…ITA No.20/Ahd/2020 Assessment Year: 2011-12 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Tanvi Sandeep Mathur, The Deputy Commissioner of C/o. M.S. Chhajed & Co., Income Tax, “Kamal Shanti”, Circle – 7(1), Beside Bank of Baroda, Ahmedabad. Nr. Sardar Patel Under Bridge, Vs. Naranpura, Ahmedabad – 380 014. [PAN – ANFPM 6538 D] (Appellant) (Respondent) Assessee by Shri Hem Chhajed, AR (VH) Revenue by Shri Sanjay Kumar, Sr. DR Date of Hearing 11.07.2024 Date of Prono…

ACIT 28 (2), Navi Mumbai vs. M/S Neel Siddhi Developers, Navi Mumbai

ITA 30/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Oct 2022AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.30/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) The Assistant Commissioner M/S Neel Siddhi Developers 2Nd Floor, The Emerald Plot No. Of Income Tax 28(2), 195/B, Sec-12, Vashi, Navi Mumbai बिधम/ Mumbai- 400 703 Room No.307, 3Rd Floor, Tower Vs. No.6, Vashi Railway Station Complex, Navi Mumbai- 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aagfn2744N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Ms. Ritika AgarwalFor Respondent: Shri. Chetan M. Kacha, Sr. AR

Section 143(3)

…dor has clearly concluded the contract and authorised the persons named therein to execute the said MOU Decision: 24. After considering the rival submissions onthe issue involved here, we find that, this tribunal in the case of Anita D.Kanjani Vs. ACIT (2017) 163 ITD 451 (Mum) held that the decision of Suraj Lamps & Industries Pvt. Ltd.Vs. State of Haryana (Supra) is inapplicable while calculating holding period u/s. 2(42A) of the Income Tax Act. The Tribunal held and observed as under: The AO relied upon the judgement of Hon'ble Supreme Court in the case of M/s Suraj Lamps & Industries Pvt Ltd vs State of Harya…

Gurbakshish Singh Batra, New Delhi vs. Pr. CIT - 12, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 396/DEL/2021[2016-17]Status: DisposedITAT Delhi31 Mar 2022AY 2016-17

Bench: Shri R.K. Panda & Shri N.K. Choudhryassessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.Cit-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. Pan: Adspb2480J (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca Revenue By : Shri Shashi Bhushan Sukla, Cit, Dr Date Of Hearing : 15.02.2022 Date Of Pronouncement : 31.03.2022 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22Nd March, 2021 Of The Pcit, Delhi-12, Passed U/S 263 Of The It Act For The Assessment Year 2016-17. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 6Th October, 2016 Declaring The Total Income At Rs.44,86,160/-. The Return Was Processed U/S 143(1) Of The It Act. Subsequently, The Case Of The Assessee Was Selected For ‘Limited Scrutiny’ Based On The Following Reasons:-

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Shashi Bhushan Sukla, CIT, DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 244ASection 263Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.CIT-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. PAN: ADSPB2480J (Appellant) (Respondent) Assessee by : Shri R.S. Singhvi, CA Revenue by : Shri Shashi Bhushan Sukla, CIT, DR Date of Hearing : 15.02.2022 Date of Pronouncement : 31.03.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 22nd March, 2021 of the PCIT, Delhi-12, passed u/s 263 of the…

Kalpana Paresh Dadia, Mumbai vs. ITO WD No. 30(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 2904/MUM/2017[2013-14]Status: DisposedITAT Mumbai01 Oct 2019AY 2013-14

Bench: Shri Shamim Yahya () & Shri Pawan Singh () Smt. Kalpana Paresh Dadia Ito, Wd.30(2)(1), C-13, 6Th Floor, Pratyakshakar 101, Hema Kunj, Mamlatdar 6Th Wadi, Cross Road, V/S Bhavan, Bkc, Bandra (E), Malad(W), Mumbai-400 064 Mumbai-400051 Pan : Aaapd5307P Appellant Respondednt

Section 143(3)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) AND SHRI PAWAN SINGH (JUDICIAL MEMBER) Smt. Kalpana Paresh Dadia ITO, Wd.30(2)(1), C-13, 6th Floor, Pratyakshakar 101, Hema Kunj, Mamlatdar 6th Wadi, Cross Road, v/s Bhavan, BKC, Bandra (E), Malad(W), Mumbai-400 064 Mumbai-400051 PAN : AAAPD5307P APPELLANT RESPONDEDNT Appellant by Shri Bhupendra Shah CA Respondent by Shri S Michael Jerald,Sr DR Date of hearing 18-09-2019 Date of pronouncement 01-10-2019 O R D E R Per Pawan Singh, Judicial Member: 1. This appeal by assessee is directed against the order…

Sujauddin Kasimsab Sayyed, Mumbai vs. Income Tax Officer 2(2), Kalyan

In the result, the appeal is dismissed

ITA 5498/MUM/2018[2015-16]Status: DisposedITAT Mumbai10 Jun 2019AY 2015-16

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2015-16 Sujauddian Kasimsab Income Tax Officer-2(2), 2Nd Sayyed A-5, 202, Floor, Mohan Plaza, Wayle Vs. Vaishali Lok Nagri Nagar, Khadakpada, Kalyan- Chs Ltd. Midc Road, 421301. Ambernath (E)- 421501. Pan No. Axops1247C Appellant Respondent Assessee By : Mr. Neelkanth Khandelwal, Ar Revenue By : Mr. Chaudhary Arun Kumar Singh & Mr. D.G.Pansari, Drs Last Date Of Hearing : 15/03/2019 Date Of Pronouncement : 10/06/2019

For Appellant: Mr. Neelkanth Khandelwal, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh

Section 143(3)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2015-16 Sujauddian Kasimsab Income Tax Officer-2(2), 2nd Sayyed A-5, 202, floor, Mohan Plaza, Wayle Vs. Vaishali Lok Nagri Nagar, Khadakpada, Kalyan- CHS Ltd. MIDC Road, 421301. Ambernath (E)- 421501. PAN No. AXOPS1247C Appellant Respondent Assessee by : Mr. Neelkanth Khandelwal, AR Revenue by : Mr. Chaudhary Arun Kumar Singh & Mr. D.G.Pansari, DRs Last date of Hearing : 15/03/2019 Date of pronouncement : 10/06/2019 ORDER PER N.K. PRADHAN, AM This…

Triple Ess Infrastructure P.Ltd, New Delhi vs. Addl.CIT, Range-27, New Delhi

In the result appeal of the assessee is partly allowed

ITA 2444/DEL/2019[2015-16]Status: DisposedITAT Delhi28 May 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2015-16

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri F.R. Meena, Sr. DR and Shri S.S. Rana, CIT(DR)

Section 143(3)

…High Court of Delhi in the case of CIT vs. Jitendra Mohan (2007) 165 Taxman 524 (Delhi) e. Hon’ble Madra High Court in the case of CIT vs. S. R. Jeyashankar (2015) 373 ITR 120 (Madras) f. Hon’ble Mumbai Tribunal in the case of Anita D. Kanjani v. ACIT (2017) 163 ITD 451 g. Hon’ble Mumbai Tribunal in the case of DCIT vs. Deepak Shashi Bhusan Roy (2018) 96 taxmann.com 648 h. Jindas Panchand Gandhi (2005) 279 ITR 552 (Gujarat) i. CIT vs. Anilaben Upendra Shah (2003) 262 ITR 657 (Guj) j. Hon’ble Kolkata Tribunal in the case of ACIT vs. Mrs. Sheela Chopra in ITA No. 169/Kol/2014 7. He submitted that all the aforesai…

ACIT 21(2), Mumbai vs. Priya Ravi Gehi, Mumbai

In the result appeal of the revenue is dismissed

ITA 3974/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Jul 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Pradeep Kapasi (AR)For Respondent: Shri M.C. Omi Ningshen

Section 112Section 254(1)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “H”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.3974/Mum/2016 for Assessment Year: 2011-12 ACIT-21(2) Smt. Priya Ravi Gehi, Room No. 115, 1st Floor, Flat No.21, Triveni Apartments, Piramal Chambers, Vs. 220, Cadel Road, Mahim (W), Parel, Mumbai-400012 Mumbai-400016. PAN: AEPPG5062H (Appellant) (Respondent) Assessee by : Shri Pradeep Kapasi (AR) Revenue by : Shri M.C. Omi Ningshen (DR) Date of hearing : 02.07.2018 Date of Pronouncement : 31.07.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDI…

DCIT 5(3)(1), Mumbai vs. Deepak Shashi Bhushan Roy, Mumbai

In the result these grounds of appeal raised

ITA 3204/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jul 2018AY 2011-12

Bench: Shri Shamim Yahaha & Shri Pawan Singhdcit 5(3)(1), Deepak Shashi Bhusan Roy, Flat Room No.573, Aayakar Bhavan, No.11, Rambha Chs Ltd, M.K.Road, Nepean Sea Road, Vs. Mumbai 400020 Mumbai-400006 Pan:Aaapr 7703 F

For Respondent: Shri RAM Tiwari (Sr.DR)

Section 143(3)Section 23(4)Section 23(4)(a)Section 234BSection 254(1)

…ITA No. 3204 & 3316/M/2016 Deepak Shashi Bhusan Roy IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “D”, MUMBAI BEFORE SHRI SHAMIM YAHAHA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT 5(3)(1), Deepak Shashi Bhusan Roy, Flat ROOM No.573, Aayakar Bhavan, No.11, Rambha CHS Ltd, M.K.Road, Nepean Sea Road, Vs. Mumbai 400020 Mumbai-400006 PAN:AAAPR 7703 F (Appellant) (Respondent) Deepak Shashi Bhusan Roy, Flat DCIT 5(3)(1), No.11, Rambha CHS Ltd, ROOM No.573, Aayakar Bhavan, Nepean Sea Road, M.K.Road, Vs. Mumbai-400006 Mumbai 400020 PAN:AAAPR 7703 F (Appellant) (Respondent) Assessee by Dr. Shivram Sen…

ITO, Ward 35(2), Kolkata vs. Smt. Nalini Bothra, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1405/KOL/2017[2014-15]Status: DisposedITAT Kolkata04 Jul 2018AY 2014-15

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1405/Kol/2017 Assessment Year : 2014-15 Ito, Ward-35(2), Kolkata -Vs- Smt. Nalini Bothra. [Pan: Adrpb 5103 F] (Appellant) (Respondent)

For Appellant: Shri A. Bhattacharjee, Addl. CITFor Respondent: Shri A. Kochar

Section 143(3)Section 2(47)Section 2(47)(v)Section 53ASection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 1405/Kol/2017 Assessment Year : 2014-15 ITO, Ward-35(2), Kolkata -vs- Smt. Nalini Bothra. [PAN: ADRPB 5103 F] (Appellant) (Respondent) For the Appellant : Shri A. Bhattacharjee, Addl. CIT For the Respondent : Shri A. Kochar Date of Hearing : 13.06.2018 Date of Pronouncement : 04.07.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-10, Kolkata [in short the ld CIT(A)] in Appeal No. 219/CIT…

Matoshree Realtors, Mumbai vs. Jt CIT 18(3), Mumbai

ITA 2303/MUM/2015[2009-10]Status: DisposedITAT Mumbai08 Dec 2017AY 2009-10

Bench: Shri C.N. Prasad () & Shri G Manjunatha ()

Section 143(2)

…e to a valid contract between the parties for purchase of property. Therefore, holding period of the asset should be considered from the date of letter dated 25-06-2005. In this regard, he relied upon the following case laws:- Anita D Kayani vs ACIT (2017) 163 ITD 451 (Mum) Ms. Madhu Karva vs CIT (2014) 363 ITR 54 (P&H) CIT vs Tata Services Ltd (1980) 122 ITR 594 (Bom) 11. We have heard both the parties, perused the material available on record and gone through the orders of authorities below. We have also carefully considered the case laws relied upon by the parties. The solitary issue that came up for…

ACIT - 13(3)(1), Mumbai vs. Umashankar P. Mishra, Mumbai

In the result, appeals filed by the assessees are partly allowed and the cross appeal filed by the revenue is dismissed

ITA 6167/MUM/2016[2013-14]Status: DisposedITAT Mumbai02 Aug 2017AY 2013-14

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 5653/Mum/2016 (धििाारण वर्ा / Assessment Year: 2013-14) Shri Umashankar P. Mishra, Vs. The Dcit-13(3)(1), 27-B, Gopal Vihar Chawl, Mumbai Navgaon, Dahisar (West), Mumbai - 400068 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpm2434L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आिकर अपील सं./Ita No. 5652/Mum/2016 (धििाारण वर्ा / Assessment Year: 2013-14) Smt. Vandana Mishra, Vs. The Dcit-13(3)(1), 27-B, Gopal Vihar Chawl, Mumbai Navgaon, Dahisar (West), Mumbai - 400068 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Acrom5217G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आिकर अपील सं./Ita No. 6167/Mum/2016 (धििाारण वर्ा / Assessment Year: 2013-14) The Acit-13(3)(1), Vs. Shri Umashankar P. Mishra, Room No. 229, 2Nd Floor, 27-B, Gopal Vihar Chawl, Aayakar Bhavan, Navgaon, Dahisar (West), M.K. Road, Mumbai - 400068 Mumbai - 400068 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpm2434L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Bhupendra ShahFor Respondent: Sh. B.S. Bist

Section 143Section 54

…आयकर अपीलीय अधिकरण, म ुंबई न्यायपीठ ‘एफ’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH, MUMBAI सर्वश्री राजेन्द्र, लेखा सदस्य, एवुं , राम लाल नेगी न्यायिक सदस्य के समक्ष BEFORE SHRI RAJENDRA, AM AND SHRI RAM LAL NEGI, JM आिकर अपील सं./ITA No. 5653/Mum/2016 (धििाारण वर्ा / Assessment Year: 2013-14) Shri Umashankar P. Mishra, Vs. The DCIT-13(3)(1), 27-B, Gopal Vihar Chawl, Mumbai Navgaon, Dahisar (West), Mumbai - 400068 स्थािी लेखा सं./जीआइआर सं./PAN/GIR No. : AACPM2434L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आिकर अपील सं./ITA No. 5652/Mum/2016 (धििाारण वर्ा / Assessment Year: 2013-14) Smt. Va…

Umashankar Mishra, Mumbai vs. DCIT 13(3)(1), Mumbai

In the result, appeals filed by the assessees are partly allowed and the cross appeal filed by the revenue is dismissed

ITA 5653/MUM/2016[2013-14]Status: DisposedITAT Mumbai02 Aug 2017AY 2013-14

For Appellant: Bhupendra ShahFor Respondent: Sh. B.S. Bist

Section 143Section 54

Suman Khurana, Mumbai vs. Asst CIT Cen Cir 20, Mumbai

Appeal stands dismissed in terms of our above order

ITA 1132/MUM/2015[2010-11]Status: DisposedITAT Mumbai05 May 2017AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 1132/Mum/2015 (िनधा"रण वष" / Assessment Year: 2010-11) Suman Khurana Asstt. Commissioner Of Income Tax (Hq) 501, Raheja Centre बनाम/ Free Press Journal Marg (Judl.)(Central)-2 Vs. Nariman Point Aaykar Bhavan Mumbai-400 021 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aahpk-0190-Q (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Shekhar Gupta, Ld. ARFor Respondent: Savita Bundas, Ld. CIT DR

Section 143(3)Section 263Section 54E

…ITA No.1132/M/2015 Suman Khurana Assessment Year 2010-11 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 1132/Mum/2015 (िनधा"रण वष" / Assessment Year: 2010-11) Suman Khurana Asstt. Commissioner of Income Tax (HQ) 501, Raheja Centre बनाम/ Free Press Journal Marg (Judl.)(Central)-2 Vs. Nariman Point Aaykar Bhavan Mumbai-400 021 Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAHPK-0190-Q (अपीलाथ" /Appellant) (""थ"…