Balkishan Gupta v. ACIT

152 Taxmann.com 567Income Tax Appellate Tribunal2023#21720 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 43CASection 2(47)Section 22Section 50CSection 23Section 147Section 148

Issues it is cited on

section 43csection 43cacircle ratedate of transfersection 43transfersection 143prescribedbusinesssection 14section 143(3)

Judgments citing Balkishan Gupta v. ACIT

ACIT Circle-2(2), New Delhi vs. Ansal Housing & Construction Ltd., New Delhi

ITA 6673/DEL/2019[2014-15]Status: DisposedITAT Delhi22 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2014-15 M/S. Ansal Housing Ltd. Vs. Acit, (Formerly Known As M/S. Ansal Circle-2(2), Housing & Construction Ltd.), New Delhi 606, 6Th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. M/S. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, Ugf, Indraprakash Building, 21 Barakhamba, Cp, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) Assessee By Sh. Rohit Jain, Adv. Ms. Manisha Sharma, Adv. Sh. Jitendra Bhati, Ca Department By Sh. Rajesh Tiwari, Sr. Dr

Section 143(3)Section 23Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Ansal Housing Ltd. Vs. ACIT, (formerly known as M/s. Ansal Circle-2(2), Housing & construction Ltd.), New Delhi 606, 6th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi PAN: AAACA0377R (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. M/s. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, UGF, Indraprakash Building, 21 Barakhamba, CP, New Delhi PAN: AAACA0377R (Appellant) (Respondent) Assessee by…

Ansal Housing Ltd (Formerly Known As M/S Ansal Housing & Construction Ltd.), New Delhi vs. ACIT Circle-2(2), New Delhi

ITA 6626/DEL/2019[2014-15]Status: DisposedITAT Delhi22 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2014-15 M/S. Ansal Housing Ltd. Vs. Acit, (Formerly Known As M/S. Ansal Circle-2(2), Housing & Construction Ltd.), New Delhi 606, 6Th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. M/S. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, Ugf, Indraprakash Building, 21 Barakhamba, Cp, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) Assessee By Sh. Rohit Jain, Adv. Ms. Manisha Sharma, Adv. Sh. Jitendra Bhati, Ca Department By Sh. Rajesh Tiwari, Sr. Dr

Section 143(3)Section 23Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Ansal Housing Ltd. Vs. ACIT, (formerly known as M/s. Ansal Circle-2(2), Housing & construction Ltd.), New Delhi 606, 6th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi PAN: AAACA0377R (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. M/s. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, UGF, Indraprakash Building, 21 Barakhamba, CP, New Delhi PAN: AAACA0377R (Appellant) (Respondent) Assessee by…

ACIT 32 1 Mumbai, Mumbai vs. Shubham Dynamic Real Estae Developers LLP, Mumbai

Accordingly the grounds raised by the revenue are dismissed

ITA 4476/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Dec 2024AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rahul Hakani, ARFor Respondent: Shri Bhangepatil Pushkaraj
Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 4476/Mum/2024 (Assessment Year: 2017-18) ACIT-32(1), Shubham Dynamic Real Estate 252, 2nd Floor, Kautilya Bhavan Developers LLP. BKC, Bandra East, Vs. A-501 Gladdiola, Old Hanuman Road, Mumbai-400051. Vile Parle East, Maharashtra-400057. PAN : ABTFS6658L Appellant) : Respondent) C.O. No. 278/Mum/2024 (Assessment Year: 2017-18) Shubham Dynamic Real Estate ACIT-32(1), 252, 2nd Floor, Kautilya Bhavan Developers LLP. A-501 Gladdiola, Old Hanuman Road, Vs. BKC, Bandra East, Vile Parle East, Maharashtra-4…

Shubhlaxmi Land Developers, Nagpur vs. Income Tax Officer Ward 4(5), Nagpur

In the result, appeal filed by the assessee is allowed

ITA 362/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Nilesh Shriram ToshniwalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.362/Nag./2023 (Assessment Year : 2015–16) Shubhlaxmi Land Developers Plot no.306, Panchwati Nagar ……………. Appellant Binaki Layout, Nagpur 440 017 PAN – ABLFS7462C v/s Income Tax Officer ……………. Respondent Ward–4(4)R, Nagpur Assessee by : Shri Nilesh Shriram Toshniwal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 17/09/2024 Date of Order – 20/09/2024 O R D E R The assessee has filed this appeal challenging the impugned order dated 24/07/2023, passed by the learned Commissioner of Income…