CIT(Ex) v. Karnataka Industrial Area Development Board

151 Taxmann.com 430Supreme Court of India2023#14963 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(20A)Section 11Section 13(3)Section 154Section 2(15)Section 12ASection 13Section 13(1)(c)

Issues it is cited on

section 10(20a)section 4(2)section 58section 10(20)section 12aa(3)section 60section 55section 13(3)section 13(1)(c)section 11(5)proviso to section 2(15)cancellation of registration

Judgments citing CIT(Ex) v. Karnataka Industrial Area Development Board

Moradabad Development Authority, Moradabad vs. Dy. CIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

Moradabad Development Authority, Moradabad vs. DCIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

Moradabad Development Authority, Moradabad vs. DCIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

Dy. CIT(Exemption), Lucknow vs. Moradabad Development Authority, Moradabad

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner of Income Tax vs. M/s Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad PAN:AAJFM7731M (Appellant) (Respondent) ITA Nos.1071, 1072, 1073/Del/2020 A.Ys. 2014-15 to 2016-17 M/s Moradabad Development vs. Dy. Commissioner of Income Tax Authority, Kanth Road, Mor…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 520/LKW/2018[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

M/S Ayodhya Faizabad Developement Authority, Faizabad vs. Dy. Commissioner of Income Tax (Exemption), Lucknow

ITA 518/LKW/2018[2012-13]Status: DisposedITAT Lucknow31 Jan 2025AY 2012-13

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT
Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

CIT(Ex) v. Karnataka Industrial Area Development Board (151 Taxmann.com 430) — Cited in 6 Judgments | BharatTax