CIT v. Brandford Trading Co. (P) Ltd.

125 Taxmann 632High Court2002#22274 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 144B Section 48

Issues it is cited on

full value of consideration right to receive cost of improvement section 48 section 34 admission of additional evidence long term capital gains long term capital gain section 143(2)transfer section 143 person

Judgments citing CIT v. Brandford Trading Co. (P) Ltd.

Incometax Officer, Ward-3(1), Visakhapatnam vs. Surendra Nath Gubbala, Visakhapatnam

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

…han Di Hatti (1977) 107 ITR 938 (SC) which is distinguishable on facts. On the other hand, the appellant, in the case on hand has relied in support of his claim on the decisions rendered in the following cases: i) CIT Vs. Brandford Trading Co. (P) Ltd. (2002) 125 Taxmann 632 (Mad). ii) Gopee Nath Paul 7 Sons Vs. CIT (2002) 147 Taxmann 629 (Cal). iii) CIT Vs. P. Rajendran (1981) 127 ITR 810 (Ker). iv) CIT Vs. A. Venkataraman (1982) 137 ITR 846 (Mad). v) Damodar G. Nagolia Vs. CIT (2007) 12 SOT 600 (Mum). vi) CIT Vs. Roshanbabu Mohammed Hussain Merchant (2002) 144 Taxmann 720 (Bom). vii) Rajendra Mining Syndicate V…

Anil Bhagwan Advani, Mumbai vs. ITO (It) 1(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 4385/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Jul 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Tapas MisraFor Respondent: Smt. Shailja Rai, CIT-DR

Section 154Section 251(1)Section 45(5)(b)Section 48Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 7269/Mum/2017 (A.Y. 2011-12) Anil Bhagwan Advani, 6/64 Shyam Niwas, Warden Road, Mumbai-400026 PAN: ADPPA6266J ...... Appellant Vs. ITO-(IT)-1(1)(1), Room No. 114, First Floor, Scindia House, Ballard Estate, Mumbai-400038. ..... Respondent ITO-(IT)-1(1)(1), Room No. 114, First Floor, Scindia House, Ballard Estate, Mumbai-400038. ..... Appellant Vs. Anil Bhagwan Advani, 6/64 Shyam Niwas, Warden Road, Mumbai-400026 PAN: ADPPA6266J ...... Respondent Appellant/Assesse…

Leila Advani, Mumbai vs. ACIT - 16(2), Mumbai

In the result, appeal of the revenue is dismissed

ITA 2270/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Jul 2022AY 2011-12

For Appellant: Sh. Tapas MishraFor Respondent: Smt. Shailja Rai, CIT-DR

Section 143Section 143(2)Section 45(5)(b)Section 48Section 48(1)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Leila Advani (Leila Bhagwan Advani), 6/65 Shyam Niwas, Bhulabhai Desai Road, Mumbai-400026 PAN: AADPA3793M ...... Appellant Vs. ACIT-16(2), Room No. 207, 2nd Floor, Matru Mandir, Tardeo Road, Mumbai-400007. ..... Respondent ACIT-19(2), Room No. 207, Matru Mandir, Tardeo Road, Mumbai-400007. ..... Appellant Vs. Leila Advani 6/65 Shyam Niwas, Bhulabhai Desai Road, Mumbai-400026 PAN: AADPA3793M ...... Respondent Assessee by : Sh. Tapas Mishra Revenue by : Smt. Shailja Rai, CI…