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

DCIT, Cir-6(1), Kolkata vs. M/S India City Properties Ltd., Kolkata

In the result, the revenue’s appeal for A

ITA 1184/KOL/2015[2010-2011]Status: DisposedITAT Kolkata29 Nov 2017AY 2010-2011
Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM and Shri S.S. Viswanethra Ravi, JM] I.T.A. Nos. 1183 to 1185/Kol/2015 Assessment Years: 2009-10, 2010-2011 & 2011-12 DCIT, Circle – 6(1), Kolkata..............................…………………………………..Appellant Aayakar Bhawan, 6th Floor, Room No. 6/17, P-7, Chowringhee Square, Kolkata - 700069 M/s. Indian City Properties Ltd. ………………………………………………...............Respondent 25, Brabourne Road, Kolkata – 700 001 [PAN : AACCI5534L] Appearances by: Shri Sourav Kumar, Addl. CIT, appearing on behalf of the Revenue. Shri D.S. Damle, AR appea…

DCIT, Cir-6(1), Kolkata vs. M/S India City Properties Ltd., Kolkata

In the result, the revenue’s appeal for A

ITA 1183/KOL/2015[2009-2010]Status: DisposedITAT Kolkata29 Nov 2017AY 2009-2010
Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM and Shri S.S. Viswanethra Ravi, JM] I.T.A. Nos. 1183 to 1185/Kol/2015 Assessment Years: 2009-10, 2010-2011 & 2011-12 DCIT, Circle – 6(1), Kolkata..............................…………………………………..Appellant Aayakar Bhawan, 6th Floor, Room No. 6/17, P-7, Chowringhee Square, Kolkata - 700069 M/s. Indian City Properties Ltd. ………………………………………………...............Respondent 25, Brabourne Road, Kolkata – 700 001 [PAN : AACCI5534L] Appearances by: Shri Sourav Kumar, Addl. CIT, appearing on behalf of the Revenue. Shri D.S. Damle, AR appea…

DCIT, CC-VII, Kolkata vs. Surya Prakash Bagla, Kolkata

ITA 857/KOL/2014[2010-2011]Status: DisposedITAT Kolkata05 Oct 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri K. Narsimha Chary, Jm]

For Respondent: Shri Niraj Kumar, CIT, DR
Section 127Section 132Section 143(3)Section 153ASection 153C

…& IT(SS)A No.34-37/Kol/2012 & CO Nos. 145-148/Kol/2012 Surya Prakash Bagla IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narsimha Chary, JM] I.T.A No.857/Kol/2014 Assessment Year: 2010-11 & I.T.(SS)A Nos. 34 to 37/Kol/2012 Assessment years: 2006-07 to 2009-10 Deputy Commissioner of Income-tax, Vs. Surya Prakash Bagla Central Circle-VII, Kolkata. (PAN: AEBPB4558F) (Appellant) (Respondent) & I.T.A. No.1418, 1411, 1419 & 1412/Kol/2012 & C.O. Nos. 145 to 148/Kol/2012 Assessment Years: 2006-07 to 2009-10 Surya Prakash Bagla Vs. Deputy Commissioner of Income-tax,…

Sri Surya Prakash Bagla, Kolkata vs. DCIT, Central Circle - VII, Kolkata

ITA 1418/KOL/2012[2006-07]Status: DisposedITAT Kolkata05 Oct 2016AY 2006-07

Bench: Shri M. Balaganesh, Am & Shri K. Narsimha Chary, Jm]

For Respondent: Shri Niraj Kumar, CIT, DR
Section 127Section 132Section 143(3)Section 153ASection 153C

…& IT(SS)A No.34-37/Kol/2012 & CO Nos. 145-148/Kol/2012 Surya Prakash Bagla IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narsimha Chary, JM] I.T.A No.857/Kol/2014 Assessment Year: 2010-11 & I.T.(SS)A Nos. 34 to 37/Kol/2012 Assessment years: 2006-07 to 2009-10 Deputy Commissioner of Income-tax, Vs. Surya Prakash Bagla Central Circle-VII, Kolkata. (PAN: AEBPB4558F) (Appellant) (Respondent) & I.T.A. No.1418, 1411, 1419 & 1412/Kol/2012 & C.O. Nos. 145 to 148/Kol/2012 Assessment Years: 2006-07 to 2009-10 Surya Prakash Bagla Vs. Deputy Commissioner of Income-tax,…

Sri Surya Prakash Bagla, Kolkata vs. DCIT, Central Circle - VII, Kolkata

ITA 1411/KOL/2012[2007-08]Status: DisposedITAT Kolkata05 Oct 2016AY 2007-08

Bench: Shri M. Balaganesh, Am & Shri K. Narsimha Chary, Jm]

For Respondent: Shri Niraj Kumar, CIT, DR
Section 127Section 132Section 143(3)Section 153ASection 153C

…& IT(SS)A No.34-37/Kol/2012 & CO Nos. 145-148/Kol/2012 Surya Prakash Bagla IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narsimha Chary, JM] I.T.A No.857/Kol/2014 Assessment Year: 2010-11 & I.T.(SS)A Nos. 34 to 37/Kol/2012 Assessment years: 2006-07 to 2009-10 Deputy Commissioner of Income-tax, Vs. Surya Prakash Bagla Central Circle-VII, Kolkata. (PAN: AEBPB4558F) (Appellant) (Respondent) & I.T.A. No.1418, 1411, 1419 & 1412/Kol/2012 & C.O. Nos. 145 to 148/Kol/2012 Assessment Years: 2006-07 to 2009-10 Surya Prakash Bagla Vs. Deputy Commissioner of Income-tax,…

At & S India Pvt. Ltd., Karnataka vs. DCIT, Cir-11(1), Kolkata

In the result, assessee’s appeal stands allowed

ITA 179/KOL/2016[2011-2012]Status: DisposedITAT Kolkata03 Aug 2016AY 2011-2012

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2011-12

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2011-12 AT & S India Pvt. Ltd. DCIT, Circle-11(1), बनाम 12A Industrial Area, Aayakar Bhawan, P-7, / V/s. Nanjangud – 571301, Chowringhee Square, Mysore Dist. Karnataka, Kolkata-700 069 [PAN No.AAECA 2930 J] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Soumitra Choudhury, Advocate अपीलाथ" क" ओर से/By Appellant & Smt. Rituparn Singh, AR Shri G. Mallikarjula, CIT-DR ""यथ" क" ओर से/By Respondent 24-06-2016 सुनवाई क" तार"ख/Date of Hearing 03-08-2…

DCIT Cen Cir 9, Mumbai vs. Tribhovandas Bhimji Zaveri (Delhi) P.Ltd, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2861/MUM/2013[2010-11]Status: DisposedITAT Mumbai04 Nov 2015AY 2010-11

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMARJIT SINGH, JM आमकय अऩीर सं./I.T.A. No.2250 and 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 and 2010-11) M/s Tribhovandas Bhimji बनाम/ Asstt. Commissioner of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.2860 and 2861/Mum/2013…

DCIT Cen Cir 9, Mumbai vs. Tribhovandas Bhimji Zaveri (Delhi) P.Ltd, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2860/MUM/2013[2009-10]Status: DisposedITAT Mumbai04 Nov 2015AY 2009-10

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMARJIT SINGH, JM आमकय अऩीर सं./I.T.A. No.2250 and 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 and 2010-11) M/s Tribhovandas Bhimji बनाम/ Asstt. Commissioner of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.2860 and 2861/Mum/2013…

Tribhuvandas Bhimji Zaveri (Delhi ) P.Ltd, Mumbai vs. ACIT Cen Cir 9, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2251/MUM/2013[2010-11]Status: DisposedITAT Mumbai04 Nov 2015AY 2010-11

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMARJIT SINGH, JM आमकय अऩीर सं./I.T.A. No.2250 and 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 and 2010-11) M/s Tribhovandas Bhimji बनाम/ Asstt. Commissioner of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.2860 and 2861/Mum/2013…

Tribhuvandas Bhimji Zaveri (Delhi ) P.Ltd, Mumbai vs. ACIT Cen Cir 9, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2250/MUM/2013[2009-10]Status: DisposedITAT Mumbai04 Nov 2015AY 2009-10

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMARJIT SINGH, JM आमकय अऩीर सं./I.T.A. No.2250 and 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 and 2010-11) M/s Tribhovandas Bhimji बनाम/ Asstt. Commissioner of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.2860 and 2861/Mum/2013…

Goodvalue Polyplast Ltd, Mumbai vs. ITO 16(3)(1), Mumbai

ITA 1662/MUM/2011[2006-07]Status: DisposedITAT Mumbai21 Oct 2015AY 2006-07
For Appellant: Shri Mitesh ShahFor Respondent: Shri Debashis Chandra-CIT-DR
Section 143(3)Section 234BSection 254(1)Section 271(1)(c)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण,”जी जी” खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण जी जी खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-G,BENCH एवं पाथ"सारथी चौधरी,"ाियक सद" सव"ी राजे"", लेखा सद"य एवं एवं एवं Before S/Sh. Rajendra,Accountant Member & Parthasarathy Choudhury,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.1662/Mum/2011,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2006-07 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/s. Goodvalue Polyplast Ltd. Income tax Officer-6(3)(1) B/9, Trade World premises, Aaykar Bhavan,M K Road, Kamala Mills Compound, Vs Mumbai…

Haripal Singh, New Delhi vs. ACIT, New Delhi

In the result we allow ground no

ITA 6076/DEL/2012[2009-10]Status: DisposedITAT Delhi07 Oct 2015AY 2009-10

Bench: Shri H.S. Sidhu & Shri J. S. Reddy

For Appellant: Shri. V.K. Garg, Adv. & Sh. Anil Chopra, FCAFor Respondent: Shri. Robin Rawal, Sr.DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145ASection 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. S. REDDY, ACCOUNTANT MEMBER I.T.A. No. 6076/Del/2012 Assessment Years: 2009-10 Sh. Haripal Singh Vs. ACIT 11, K.G. Marg Circle-31(1), New Delhi. New Delhi. PAN: AAAPS5889F (ASSESSEE) (RESPONDENT) Assessee by: Shri. V.K. Garg, Adv. & Sh. Anil Chopra, FCA Revenue by: Shri. Robin Rawal, Sr.DR. ORDER PER J. S. REDDY, AM: This is an appeal filed by the assessee directed against the order of CIT(Appeals)-XXVI, New Delhi for the assessment year 2009-10. 2. Facts of the case are that the assessee is an in…