Benudhar Gokulanand Biswal v. National E Assessment Centre

153 Taxmann.com 112Reported decision2023#22741 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 56(2)(x)Section 143(3)Section 194-IA Section 234A Section 234B Section 269AB Section 50C Section 69

Issues it is cited on

section 56(2)(x)stamp duty value section 56(2)fair market value section 56 previous year transfer prescribed person section 143(3)nfac total income

Judgments citing Benudhar Gokulanand Biswal v. National E Assessment Centre

Deputy Commissioner of Income Tax, Central Circle, Hubballi vs. Smt. Sheela Prasannakumar, Chitradurga

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

ITA 1464/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 Dec 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Ms. Nandini Das, CIT(DR)(ITAT), Bengaluru

Section 132Section 143(2)Section 153BSection 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. and Assessment Year Appellant Respondent ITA No.1463/Bang/2024 2018-19 DCIT, Central Circle, Hubballi. Shri. Gowdara M. Lingaraju, Partner: Sri Prasanna Traders, APMC Yard, Bheemsamudra, Chitradurga, Karnataka - 577 520. PAN: ΑΕΥPM 5850 Q ITA No.1464/Bang/2024 2018-19 -do- Smt. Sheela Prasannakumar M/s. Sri Prasanna traders, APMC Yard, Bheemsamudra, Chitradurga, Chitradurga - 577 520, Karnataka. PAN: ACXPP4532 В Revenue by Assessee by : Ms. Nandini Das, C…

Income Tax Officer- 24(3)(1), Mumbai vs. Narendra Kumar Jain, Andheri (E), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3422/MUM/2024[2020-21]Status: DisposedITAT Mumbai22 Aug 2024AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 143(3)Section 194Section 269ASection 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Income Tax Officer- Vs. Narendra Kumar Jain 24(3)(1) A-603, City Scape Room No. 616, 6th Behind Hotel Kohinoor, Floor, Piramal Opp J.B. Nagar, Chambers, Lalbaug, Andheri (E) Mumbai Parel, Mumbai 400012 400059 PAN/GIR No.AACPJ5929M (Appellant) .. (Respondent) Shri. Ajay R. Singh & Shri. Assessee by Akshay R. Pawar Revenue by Shri. Sunil Shinde Date of Hearing 13/08/2024 Date of 22/08/2024 Pronouncement आदेश / O R D E R PER AMIT SHUKLA JUDICIAL MEMBER: 1. The aforesaid a…

Aila Infrastructure Private Limited, Maharashtra vs. Income Tax Officer, Mumbai

In the result, the appeal of the assessee is allowed

ITA 371/MUM/2024[2013-2014]Status: DisposedITAT Mumbai16 May 2024AY 2013-2014

Bench: Shri Anikesh Banerjee & Shri Gagan Goyalm/S. Aila Infrastructure Pvt. Ltd., 8F/95, Sonawala Building, Sleater Road, Tardeo, Mumbai - 400 007. Pan: Aakca 5414B ...... Appellant Vs. Ito Ward 12(1)-1, Room No. 226/262, 2Nd Floor, Aayakar Bhawan, M.K. Road, Mumbai – 400 020. ..... Respondent

For Appellant: Shri M.M. Golwala & Ms. Aruna Aiyar, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld.DR

Section 14Section 143(3)Section 234ASection 234BSection 250Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s. Aila Infrastructure Pvt. Ltd., 8F/95, Sonawala Building, Sleater Road, Tardeo, Mumbai - 400 007. PAN: AAKCA 5414B ...... Appellant Vs. ITO Ward 12(1)-1, Room No. 226/262, 2nd Floor, Aayakar Bhawan, M.K. Road, Mumbai – 400 020. ..... Respondent Appellant by : Shri M.M. Golwala & Ms. Aruna Aiyar, Ld. AR Respondent by : Shri Manoj Kumar Sinha, Ld.DR Date of hearing : 09/05/2024 Date of pronouncement : 16/05/2024 ORDER PER GAGAN GOYAL, A.M: This appeal by the ass…