Bal Kishan Atal v. ACIT

176 ITD 330Income Tax Appellate Tribunal2019#23160 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2021 to 2023.

Judgments citing Bal Kishan Atal v. ACIT

Dhananjay Madhukar Naik, Mumbai vs. ITO 12(3)(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2988/MUM/2022[2017-2018]Status: DisposedITAT Mumbai09 Aug 2023AY 2017-2018

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bledhananjay Madhukar Naik V. Ito 12(3)(3) 306, Meghdoot Chsl, Sahaji Raje Marg Room No. 1631, 16Th Floor Koldongri, Vile Parle (W) Air India Building, Nariman Point Mumbai- 400057 Mumbai- 400021 Pan: Alrpn7498M (Appellant) (Respondent) Assessee Represented By : Shri Anil Masand Department Represented By : Shri P.D. Chougule

Section 54Section 54ESection 54F

…he Act. Accordingly, this issue of assessee's appeal is allowed". 14 Dhananjay Madhukar Naik 7.9. Reliance be also placed on the order passed by The Income Tax Appellate (Delhi) Tribunal in the case of Bal Kishan Atal vs Assistant Commissioner of Income Tax (176 ITD 330(Delhi-Trib), (Placed at PB Page No. 200-208) where the tribunal held that "The delay in the instant case was on account of the developer and not on account of the assessee The assessee had deposited the amount in capital gain account. The balance amount could not be utilised as there was a dispute and stay by the National Disputes Redressal Commi…

Rajesh Chand Surana, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

In the result, appeal of the assessee is allowed

ITA 45/RPR/2021[2016-17]Status: DisposedITAT Raipur14 Oct 2021AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri N.K. Choudhryassessment Year: 2016-17

For Appellant: Shri R.B. Doshi, C.AFor Respondent: Shri P.K. Mishra, CIT D.R

Section 143(3)Section 263Section 54ESection 54F

…2017) 165 ITD 124 (Chd.) Page Nos.119 to 129 of Paper Book, relevant findings on page no.129; - Pr. CIT vs. Dilip Ranjrekar (2019) taxmann.com 114 (Karn.) Page Nos.130 to 132 of Paper Book, relevant findings on page no.131; - Bal Kishan Atal vs. ACIT (2019) 176 ITD 330 (Del), page Nos.163 to 173 of Paper Book, relevant findings on page no.170. 8. The assessee further contents that where the assessee has utilised the consideration for construction of residential house, the spirit of section 54F is substantially complied with and, therefore, the deduction claimed under section 54F A.Y. 2016-17 Page 4 of 6 allowe…

Avtar Krishen Jalla, New Delhi vs. ITO Ward - 29(4), New Delhi

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

ITA 9859/DEL/2019[2012-13]Status: DisposedITAT Delhi28 May 2021AY 2012-13

Bench: Shri R.K. Pandaassessment Year: 2012-13 Avtar Krishen Jalla, Vs Ito, D-6, Pamposh Enclave, Ward 29(4), New Delhi. New Delhi. Pan: Aadpj6244N (Appellant) (Respondent) Assessee By : Shri Upender Bhatt, Fca Revenue By : Shri Farath Khan, Sr. Dr Date Of Hearing : 16.03.2021 Date Of Pronouncement : 28.05.2021 Order

For Appellant: Shri Upender Bhatt, FCAFor Respondent: Shri Farath Khan, Sr. DR

Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-2 : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Avtar Krishen Jalla, Vs ITO, D-6, Pamposh Enclave, Ward 29(4), New Delhi. New Delhi. PAN: AADPJ6244N (Appellant) (Respondent) Assessee by : Shri Upender Bhatt, FCA Revenue by : Shri Farath Khan, Sr. DR Date of Hearing : 16.03.2021 Date of Pronouncement : 28.05.2021 ORDER This appeal filed by the assessee is directed against the order dated 18.11.2019 of the CIT(A)-35, New Delhi, relating to assessment year 2012-13. 2. Facts of the case, in brief, are…