Bhoruka Engineering Industries Ltd. v. DCIT

36 Taxmann.com 82High Court2013#12685 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Judgments citing Bhoruka Engineering Industries Ltd. v. DCIT

ACIT, Central Circle-1, Noida vs. Amarpreet Anand, Chandigarh

ITA 1040/DEL/2022[2010-11]Status: DisposedITAT Delhi12 Nov 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumaracit, Vs. Amarpreet Anand Central Circle-1, 1155, Sector-34C, Chandigarh, Income Tax Office, 2Nd Floor, Arto Complex, Sector-33, Noida, Pan No.Abzpa4892Q Uttar Pradesh. (Appellant) (Respondent) & Cross Objection No.63/Del/2023 (In Ita No.1040/Del/2022) (Assessment Year: 2010-2011) Amarpreet Anand Vs. Acit, 1155, Sector-34C, Central Circle-1, Chandigarh, Income Tax Office, 2Nd Floor, Arto Complex, Sector-33, Noida, Pan No.Abzpa4892Q Uttar Pradesh. (Appellant) (Respondent) Assessee By Shri Akhilesh Kumar, Adv. & Shri Vipin Garg, Adv. Revenue By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 25.09.2024 Date Of Pronouncement: 12.11.2024 O R D E R Per Pradip Kumar Kedia, Am:

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ACIT, Vs. Amarpreet Anand Central Circle-1, 1155, Sector-34C, Chandigarh, Income Tax Office, 2nd Floor, ARTO Complex, Sector-33, Noida, PAN No.ABZPA4892Q Uttar Pradesh. (APPELLANT) (RESPONDENT) & Cross Objection No.63/Del/2023 (In ITA No.1040/Del/2022) (Assessment Year: 2010-2011) Amarpreet Anand Vs. ACIT, 1155, Sector-34C, Central Circle-1, Chandigarh, Income Tax Office, 2nd Floor, ARTO Complex, Sector-33, Noida, PAN No.ABZPA4892Q Uttar Pradesh. (APPELLANT) (RESPON…

Smt.Sunitha S.Bathija, Bangalore vs. Additional Commissioner of Income Tax, Bangalore

In the result, appeal filed by assesee stands allowed

ITA 668/BANG/2017[2007-08]Status: DisposedITAT Bangalore28 Aug 2020AY 2007-08

Bench: Shri A.K Garodia & Smt. Beena Pillaiassessment Year : 2007-08

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. R Premi, JCIT
Section 143Section 143(1)Section 234BSection 250Section 50C

…age 6 of 16 gains based on value adopted by DVO in the report, which was subsequently made available. It has been submitted that, identical situation arose before Hon’ble Karnataka High Court, in case of Bhoruka Engineering Inds.Ltd vs DCIT reported in (2013) 36 Taxmann.com 82. He submitted that Hon’ble jurisdictional High Court held that, “If the shareholders chooses to transfer the lands and part with the land to purchase of shares, it would be a valid legal transaction in law and merely because they were able to avoid payment of tax, it cannot be said to be a colourable device or a sham transaction or an unrea…

Asst CIT 16(2), Mumbai vs. Mahendra Popatlal Shah, Mumbai

ITA 819/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 May 2019AY 2009-10

Bench: Hon’Ble Sh. G. S. Pannu, Vp & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 819/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) In The Matter Of:

For Appellant: Shri Chaudhary ArunFor Respondent: Shri Snehal J. Shah
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE SH. G. S. PANNU, VP & HON’BLE SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 819/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) In the matter of: Shri Mahendra Popatlal ACIT 16(2), 2nd floor, Matru Mandir, Shah, बिधम/ 22, Meera Flats, 4th floor, Tardeo Road, Vs. L. D. Ruparel Marg, Mumbai-400007 Malabar hills, Mumbai-400006 स्थायीलेखासं./जीआइआरसं./ PAN No. AACPS3031P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Chaudhary Arun Kumar Singh, DR प्रत्यथीकीओरसे/Respondentby : Shri Snehal J. Shah, AR सुनवाईकी…

ITO Corporate Ward 2, Coimbatore vs. Shri. T S R Khannaiyan, Coimbatore

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

ITA 812/CHNY/2018[2007-08]Status: DisposedITAT Chennai12 Sept 2018AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.256 & 257/Chny/2018 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10 Shri T.S.R. Khannaiyann, The Assistant Commissioner of 67, Avarampalayam Road, v. Income Tax, K.R. Puram, Coimbatore – 641 006. Non-Corporate Circle -2, The Joint Commissioner of PAN : AFZPK 7832 C Income Tax, Range-II, Coimbatore. (अपीलाथ"/Appellant) (""यथ"/R…

T.S.R.Khannaiyann, Chennai vs. ACIT, Coimbatore

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

ITA 257/CHNY/2018[2009-10]Status: DisposedITAT Chennai12 Sept 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.256 & 257/Chny/2018 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10 Shri T.S.R. Khannaiyann, The Assistant Commissioner of 67, Avarampalayam Road, v. Income Tax, K.R. Puram, Coimbatore – 641 006. Non-Corporate Circle -2, The Joint Commissioner of PAN : AFZPK 7832 C Income Tax, Range-II, Coimbatore. (अपीलाथ"/Appellant) (""यथ"/R…

T.S.R.Khannaiyann, Chennai vs. ACIT, Coimbatore

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

ITA 256/CHNY/2018[2007-08]Status: DisposedITAT Chennai12 Sept 2018AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.256 & 257/Chny/2018 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10 Shri T.S.R. Khannaiyann, The Assistant Commissioner of 67, Avarampalayam Road, v. Income Tax, K.R. Puram, Coimbatore – 641 006. Non-Corporate Circle -2, The Joint Commissioner of PAN : AFZPK 7832 C Income Tax, Range-II, Coimbatore. (अपीलाथ"/Appellant) (""यथ"/R…

ITO, Chennai vs. K.Priya, Coimbatore

ITA 1601/CHNY/2015[2007-08]Status: DisposedITAT Chennai16 Oct 2015AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.1600 /Mds/2015 "नधा"रण वष" /Assessment Year : 2007-2008

For Appellant: Shri. P. Radhakrishnan, IRS, JCITFor Respondent: None

…आयकर अपील"य अ"धकरण, ‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos.1600 /Mds/2015 "नधा"रण वष" /Assessment year : 2007-2008 Income Tax Officer, Vs. Smt. T.R.K. Saraswathy, Non-Corporate Ward 2(2) No.67, Avarampalayam Road, Coimbatore K.R. Puram, Coimbatore [PAN ALTPS 9452J ] आयकर अपील सं./I.T.A.Nos.1601 /Mds/2015 "नधा"रण वष" /Assessment year : 2007-2008 Income Tax Officer, Vs. Smt. K. Priya, No…

ITO, Coimbatore vs. T.R.K.Saraswathy, Coimbatore

ITA 1600/CHNY/2015[2007-08]Status: DisposedITAT Chennai16 Oct 2015AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.1600 /Mds/2015 "नधा"रण वष" /Assessment Year : 2007-2008

For Appellant: Shri. P. Radhakrishnan, IRS, JCITFor Respondent: None

…आयकर अपील"य अ"धकरण, ‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A.Nos.1600 /Mds/2015 "नधा"रण वष" /Assessment year : 2007-2008 Income Tax Officer, Vs. Smt. T.R.K. Saraswathy, Non-Corporate Ward 2(2) No.67, Avarampalayam Road, Coimbatore K.R. Puram, Coimbatore [PAN ALTPS 9452J ] आयकर अपील सं./I.T.A.Nos.1601 /Mds/2015 "नधा"रण वष" /Assessment year : 2007-2008 Income Tax Officer, Vs. Smt. K. Priya, No…

Bhoruka Engineering Industries Ltd. v. DCIT (36 Taxmann.com 82) — Cited in 8 Judgments | BharatTax