CIT v. Bhaskar Mitter

73 Taxmann 437High Court1994#2220 most cited

What is CIT v. Bhaskar Mitter authority for?

The annual letting value of a property can be determined at a figure lower than that returned by the assessee if the returned value is not in accordance with the principles for determining annual letting value under section 23. Assessees can contend for a value based on the correct application of law.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Bhaskar Mitter · section 23 · annual letting value · self-occupied property · determination of ALV · lower than returned ALV · principles of assessment

Sections most often in play

Section 1961Section 143(3)Section 153ASection 131Section 132Section 132(4)Section 139(1)Section 142(1)

Issues it is cited on

self occupied propertysection 80lannual letting valuesection 23(2)section 2(7)section 132(2)section 132(1)(a)section 153(a)(1)section 2(47)(v)section 23(1)section 250(1)section 45(2)

Judgments citing CIT v. Bhaskar Mitter

Deputy Commissioner of Income-Tax, Bengaluru vs. Mathikere Ramaiah Seetharam, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1297/BANG/2025[2020-21]Status: DisposedITAT Bangalore28 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Rahul Chaudhary

For Appellant: Shri H.N Khincha, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 143(3)Section 147Section 2(47)(v)

…on hand, it was obligatory on the part of the Assessing Officer to apply his mind to the facts disclosed in the return and assess the assessee keeping in mind the law holding the field." 8.30. The Hon'ble Calcutta High court in case of CIT V. Bhaskar Mitter (73 Taxmann 437) has held as under: . ITA Nos.1027-1028-1296-1297-1286/Bang/2025 Page 6 of 14 "8. The controversy raised in the second question is as to whether the annual letting value of the property determined by the Tribunal could be a figure lower than that returned by the assessee. The principles for determining the annual letting value under sectio…

Deputy Commissioner of Income-Tax, Bengaluru vs. Mathikere Ramaiah Seetharam, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1296/BANG/2025[2021-22]Status: DisposedITAT Bangalore28 Nov 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Rahul Chaudhary

For Appellant: Shri H.N Khincha, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 143(3)Section 147Section 2(47)(v)

…on hand, it was obligatory on the part of the Assessing Officer to apply his mind to the facts disclosed in the return and assess the assessee keeping in mind the law holding the field." 8.30. The Hon'ble Calcutta High court in case of CIT V. Bhaskar Mitter (73 Taxmann 437) has held as under: . ITA Nos.1027-1028-1296-1297-1286/Bang/2025 Page 6 of 14 "8. The controversy raised in the second question is as to whether the annual letting value of the property determined by the Tribunal could be a figure lower than that returned by the assessee. The principles for determining the annual letting value under sectio…

Mathikere Ramaiah Seetharam, Mathikere vs. ACIT, Circle-1(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 1286/BANG/2025[2020-21]Status: DisposedITAT Bangalore28 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Rahul Chaudhary

For Appellant: Shri H.N Khincha, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 143(3)Section 147Section 2(47)(v)

…on hand, it was obligatory on the part of the Assessing Officer to apply his mind to the facts disclosed in the return and assess the assessee keeping in mind the law holding the field." 8.30. The Hon'ble Calcutta High court in case of CIT V. Bhaskar Mitter (73 Taxmann 437) has held as under: . ITA Nos.1027-1028-1296-1297-1286/Bang/2025 Page 6 of 14 "8. The controversy raised in the second question is as to whether the annual letting value of the property determined by the Tribunal could be a figure lower than that returned by the assessee. The principles for determining the annual letting value under sectio…

DCIT, CC-2(1), Bengaluru vs. Mathikere Ramaiah Seetharam, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1028/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Rahul Chaudhary

For Appellant: Shri H.N Khincha, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 143(3)Section 147Section 2(47)(v)

…on hand, it was obligatory on the part of the Assessing Officer to apply his mind to the facts disclosed in the return and assess the assessee keeping in mind the law holding the field." 8.30. The Hon'ble Calcutta High court in case of CIT V. Bhaskar Mitter (73 Taxmann 437) has held as under: . ITA Nos.1027-1028-1296-1297-1286/Bang/2025 Page 6 of 14 "8. The controversy raised in the second question is as to whether the annual letting value of the property determined by the Tribunal could be a figure lower than that returned by the assessee. The principles for determining the annual letting value under sectio…

DCIT, CC- 2(1), Blr, Bengaluru vs. Mathikere Ramaiah Seetharam, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1027/BANG/2025[2013-14]Status: DisposedITAT Bangalore28 Nov 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Rahul Chaudhary

For Appellant: Shri H.N Khincha, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 143(3)Section 147Section 2(47)(v)

…on hand, it was obligatory on the part of the Assessing Officer to apply his mind to the facts disclosed in the return and assess the assessee keeping in mind the law holding the field." 8.30. The Hon'ble Calcutta High court in case of CIT V. Bhaskar Mitter (73 Taxmann 437) has held as under: . ITA Nos.1027-1028-1296-1297-1286/Bang/2025 Page 6 of 14 "8. The controversy raised in the second question is as to whether the annual letting value of the property determined by the Tribunal could be a figure lower than that returned by the assessee. The principles for determining the annual letting value under sectio…

Pradeep Kumar Dusad, Jaipur vs. DCIT Central Circle 2, Jaipur

In the result the appeal of the assessee is allowed and that

ITA 1192/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 131Section 153CSection 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1149/JPR/2024 fu/k Zkj.k o"kZ@Assessment Year : 2017-18 The ITO Ward-1(4), Jaipur cuke Vs. Shri Pradeep Kumar Dusad R-1. Behind Motor Aids Petrol Pump, Jhotwara Road, Shashtri Nagar, Jaiapur. LFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H vihykFkhZ@Appellant izR;Fkh Z@Respondent vk;dj vihy la-@ITA. No. 1192/JPR/2024 fu/k Zkj.k…

Prafulla Kumar Malakar, Income Tax Officer, Ward-10(2), Kolkata vs. Kanya Kumari Properties Pvt Ltd., Kolkata

In the result, the appeal is dismissed and the substantial questions of law are answered against the revenue

ITA 2027/KOL/2024[2012-13]Status: DisposedITAT Kolkata27 Nov 2024AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(1)Section 143(2)Section 143(3)Section 35(1)(ii)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 2027/Kol/2024 Assessment Year: 2012-13 ITO, Ward-10(2), Kolkata Vs. Kanya Kumari Properties Ltd. (PAN: AACCK 4077 G) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 13.11.2024 क" "त"थ Date of Pronouncement/ 27.11.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri P. N. Barnwal, CIT DR "नधा"रती क" ओर से Shri Abhishek Kumar,…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2776/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Nov 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2775/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2774/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2773/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2772/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

The Kumar Family Trust, Delhi vs. ACIT, Center Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2771/DEL/2022[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2770/DEL/2022[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

Bangalore Rajashekhara Megha L/R of Late Kari Thimmegowda Rajashekhara, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 1494/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Oct 2024AY 2017-18

Bench: Ms.Padmavathy S & Shri Prakash Chand Yadav

For Appellant: Sri.V.Srinivasan, AdvocateFor Respondent: Ms.Neha Sahay, JCIT-DR
Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Ms.Padmavathy S, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.1489/Bang/2024: Asst.Year : 2012-2013 ITA No.1490/Bang/2024: Asst.Year : 2013-2014 ITA No.1491/Bang/2024: Asst.Year : 2014-2015 ITA No.1492/Bang/2024: Asst.Year : 2015-2016 ITA No.1493/Bang/2024: Asst.Year : 2016-2017 ITA No.1494/Bang/2024: Asst.Year : 2017-2018 Late Kari Thimmegowda The Deputy Commissioner of Rajashekhara L/R by daughter Income-tax, Central Cir.1(1) vs. Bangalore Rajashekhara Megha Bengaluru. #321, SRS Travels, TPS Road Kalasipalayam B…

Bangalore Rajashekhara Megha L/R of Late Kari Thimmegowda Rajashekhara, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 1493/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Oct 2024AY 2016-17

Bench: Ms.Padmavathy S & Shri Prakash Chand Yadav

For Appellant: Sri.V.Srinivasan, AdvocateFor Respondent: Ms.Neha Sahay, JCIT-DR
Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Ms.Padmavathy S, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.1489/Bang/2024: Asst.Year : 2012-2013 ITA No.1490/Bang/2024: Asst.Year : 2013-2014 ITA No.1491/Bang/2024: Asst.Year : 2014-2015 ITA No.1492/Bang/2024: Asst.Year : 2015-2016 ITA No.1493/Bang/2024: Asst.Year : 2016-2017 ITA No.1494/Bang/2024: Asst.Year : 2017-2018 Late Kari Thimmegowda The Deputy Commissioner of Rajashekhara L/R by daughter Income-tax, Central Cir.1(1) vs. Bangalore Rajashekhara Megha Bengaluru. #321, SRS Travels, TPS Road Kalasipalayam B…

Bangalore Rajashekhara Megha L/R of Late Kari Thimmegowda Rajashekhara, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bengaluru

In the result, the appeals filed by the assessee are allowed

ITA 1492/BANG/2024[2015-16]Status: DisposedITAT Bangalore30 Oct 2024AY 2015-16

Bench: Ms.Padmavathy S & Shri Prakash Chand Yadav

For Appellant: Sri.V.Srinivasan, AdvocateFor Respondent: Ms.Neha Sahay, JCIT-DR
Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Ms.Padmavathy S, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.1489/Bang/2024: Asst.Year : 2012-2013 ITA No.1490/Bang/2024: Asst.Year : 2013-2014 ITA No.1491/Bang/2024: Asst.Year : 2014-2015 ITA No.1492/Bang/2024: Asst.Year : 2015-2016 ITA No.1493/Bang/2024: Asst.Year : 2016-2017 ITA No.1494/Bang/2024: Asst.Year : 2017-2018 Late Kari Thimmegowda The Deputy Commissioner of Rajashekhara L/R by daughter Income-tax, Central Cir.1(1) vs. Bangalore Rajashekhara Megha Bengaluru. #321, SRS Travels, TPS Road Kalasipalayam B…

Bangalore Rajashekhara Megha L/R of Late Kari Thimmegowda Rajashekhara, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bengaluru

ITA 1491/BANG/2024[2014-15]Status: DisposedITAT Bangalore30 Oct 2024AY 2014-15

Bench: Ms.Padmavathy S & Shri Prakash Chand Yadav

For Appellant: Sri.V.Srinivasan, AdvocateFor Respondent: Ms.Neha Sahay, JCIT-DR
Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Ms.Padmavathy S, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.1489/Bang/2024: Asst.Year : 2012-2013 ITA No.1490/Bang/2024: Asst.Year : 2013-2014 ITA No.1491/Bang/2024: Asst.Year : 2014-2015 ITA No.1492/Bang/2024: Asst.Year : 2015-2016 ITA No.1493/Bang/2024: Asst.Year : 2016-2017 ITA No.1494/Bang/2024: Asst.Year : 2017-2018 Late Kari Thimmegowda Rajashekhara L/R by daughter Bangalore Rajashekhara Megha #321, SRS Travels, TPS Road Kalasipalayam Bangalore - 560 002. PAN: ACOPR3818F. (Appellant) vs. The Deputy Com…

Bangalore Rajashekhara Megha L/R of Late Kari Thimmegowda Rajashekhara, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bengaluru

In the result, the appeals filed by the assessee are allowed

ITA 1490/BANG/2024[2013-14]Status: DisposedITAT Bangalore30 Oct 2024AY 2013-14

Bench: Ms.Padmavathy S & Shri Prakash Chand Yadav

For Appellant: Sri.V.Srinivasan, AdvocateFor Respondent: Ms.Neha Sahay, JCIT-DR
Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Ms.Padmavathy S, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.1489/Bang/2024: Asst.Year : 2012-2013 ITA No.1490/Bang/2024: Asst.Year : 2013-2014 ITA No.1491/Bang/2024: Asst.Year : 2014-2015 ITA No.1492/Bang/2024: Asst.Year : 2015-2016 ITA No.1493/Bang/2024: Asst.Year : 2016-2017 ITA No.1494/Bang/2024: Asst.Year : 2017-2018 Late Kari Thimmegowda The Deputy Commissioner of Rajashekhara L/R by daughter Income-tax, Central Cir.1(1) vs. Bangalore Rajashekhara Megha Bengaluru. #321, SRS Travels, TPS Road Kalasipalayam B…

ACIT-3(1)(1), Mumbai vs. Gentex Merchants Pvt. Ltd., Mumbai

Appeal of the revenue is partly allowed

ITA 196/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Jun 2024AY 2017-18

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Anuj Kisnadwala, CAFor Respondent: Shri Mahesh Parwani, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 196/Mum/2024 (Assessment Year: 2017-18) ACIT – 3(1)(1) Gentex Merchants Pvt. Ltd. Room No. 607, 6th Floor, 81, Maker Chambers-III, 223, Vs. Aayakar Bhawan, M.K. Road, Nariman Point, Mumbai-400021. Mumbai-400020. PAN : AABCG1491M Appellant) : Respondent) Appellant/Assessee by : Shri Anuj Kisnadwala, CA Revenue/Respondent by : Shri Mahesh Parwani, Sr. DR Date of Hearing : 05.06.2024 Date of Pronouncement : 11.06.2024 O R D E R Per Padmavathy S, AM: This appeal by the Revenue is against the order…

CIT v. Bhaskar Mitter (73 Taxmann 437) — Cited in 52 Judgments | BharatTax