CIT v. Coromandal Industries Ltd.

56 Taxmann.com 209High Court2015#13107 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2016 to 2025.

Also reported as

230 Taxmann 548

Sections most often in play

Section 263 Section 45 Section 54EC

Issues it is cited on

section 54ec long-term capital asset date of transfer section 54 section 263 section 26 transfer total income

Judgments citing CIT v. Coromandal Industries Ltd.

Sweta Sonthalia, Kolkata vs. ITO, Ward 7(1), Kolkata

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

ITA 207/KOL/2025[2013-14]Status: DisposedITAT Kolkata22 May 2025AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 54E

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” 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. 207/Kol/2025 Assessment Year: 2013-14 Sweta Sonthalia Vs. ITO, Ward- 7(1), Kolkata (PAN: ANBPS 4352 H) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 14.05.2025 क" "त"थ Date of Pronouncement/ 22.05.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Amit Agarwal, A.R "नधा"रती क" ओर से For the revenue / राज"व Ms. Ranu Biswa…

Rajendra Harjivandas Prajapati, Ahmedabad vs. The Dy. CIT, Circle-2(2), Ahmedabad

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

ITA 949/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 263Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Asst Year 2011-12 Rajendra Harjivandas The DCIT, Prajapati, Circle-2(2) 25, Nandigram Society, Vs Ahmedabad. Nr. Railway Crossing, Nr. Vedhshala, Naranpura, Ahmedabad-380013. PAN: AAWPP1180G (Appellant) (Respondent) And Asst Year 2011-12 The ACIT, Rajendra Harjivandas Circle-2(2), Prajapati, Ahmedabad. Vs 25, Nandigram Society, Nr. Railway Crossing, Nr. Vedhshala, Naranpura, Ahmedabad-380013. PAN: AAWPP1180G (Appellant) (Appellant) Assessee Represented: Shri Dhinal…

The ACIT. Circle-2(2), Ahmedbad vs. Rajendra Harjivandas Prajapati, Ahmedbad

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

ITA 822/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 263Section 54E

Alok Kumar Kapoor, Ghaziabad vs. DCIT, Circle- 1, Gzaziabad

In the result, appeal filed by the Assessee is allowed

ITA 579/DEL/2018[2009-10]Status: DisposedITAT Delhi22 Feb 2022AY 2009-10

Bench: Shri R.K.Panda & Shri N. K. Choudhry(Through Video Conferencing) Shrialok Kumar Kapoor, Vs. Deputy Commissioner Of Village & Post Adhyatmik Income Tax, Nagar, Ghaziabad Circle-1, Ghaziabad Pan: Aqlpk5020B (Appellant) (Respondent)

For Appellant: Shri Manoj Kumar, Ld. CAFor Respondent: Shri Manu Chourasia, Ld. Sr. DR

Section 143(1)Section 147Section 148Section 250(6)Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) ShriAlok Kumar Kapoor, Vs. Deputy Commissioner of Village and Post Adhyatmik Income Tax, Nagar, Ghaziabad Circle-1, Ghaziabad PAN: AQLPK5020B (Appellant) (Respondent) Assessee by : Shri Manoj Kumar, Ld. CA Revenue by: Shri Manu Chourasia, Ld. Sr. DR Date of Hearing 01/02/2022 Date of pronouncement 22/02/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal has been preferred by the assessee against the order dated 21.11.2017 impugned herein pa…

Rohit Sawhney, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 724/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2013-14

Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Rohit Sawhney, Vs. ACIT, Z-48, Okhala Indl. Area, Circle-28(1), Phase-II, New Delhi New Delhi PAN :AMNPS4870R (Appellant) (Respondent) Appellant by Ms. Gargi Sethee, Adv. Shri Arta Trana Panda, Adv. Respondent by Shri Surender Pal, Sr.DR Date of hearing 11.09.2019 Date of pronouncement 29.11.2019 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 29.12.2016 passed by the learned Commissioner of Income Ta…

Suketu Modi, Mumbai vs. DCIT 4(1)(2), Mumbai

The appeal of the assessee is allowed

ITA 1998/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Oct 2018AY 2013-14

Bench: Shri B.R. Baskaran & Shri Ravish Soodshri Suketu Modi Dcit-4(1)(2), 515-C, Meher Mansion, Aayakar Bhavan, R.P. Masani Road, Vs. Room No. 640, Matunga, 6Th Floor, Mumbai-400019 Mumbai-40020 Pan – Aacpm5546K (Appellant) (Respondent)

For Appellant: Shri Malav P. Sheth, A.RFor Respondent: Shri Nishant Samaiya, D.R

Section 143(2)Section 143(3)Section 54E

…P a g e | 1 ITA No. 1998/Mum/2017 A.Y 2013-14 Shri Suketu Modi Vs. DCIT-4(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Ravish Sood, Judicial Member Shri Suketu Modi DCIT-4(1)(2), 515-C, Meher Mansion, Aayakar Bhavan, R.P. Masani Road, Vs. Room No. 640, Matunga, 6th Floor, Mumbai-400019 Mumbai-40020 PAN – AACPM5546K (Appellant) (Respondent) Appellant by: Shri Malav P. Sheth, A.R Respondent by: Shri Nishant Samaiya, D.R Date of Hearing: 04.10.2018 Date of Pronouncement: 12.10.2018 O R D E R Per Ravish Sood, JM The present appeal filed by the as…

DCIT, Udupi vs. Shri. Borkatte Ganapathi Hegde, Udupi

In the result, the appeal filed by the revenue is dismissed

ITA 964/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 May 2017AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavadeputy Commissioner Of Income-Tax, Circle 1, Udupi. ... Appellant Vs. Shri Borkatte Ganapathi Hegde, S/O Shri A.Laxman Hegde, Borkatte, Karkala, Udupi-574320. ... Respondent Pan:Aagph 8430 D

For Appellant: Shri R.N.Siddappaji, Addl.CIT(DR)For Respondent: Smt. H.G.Vinutha, CA

Section 143(1)Section 143(3)Section 45Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH AT MANGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Deputy Commissioner of Income-tax, Circle 1, Udupi. ... Appellant Vs. Shri Borkatte Ganapathi Hegde, S/o Shri A.Laxman Hegde, Borkatte, Karkala, Udupi-574320. ... Respondent PAN:AAGPH 8430 D Appellant by : Shri R.N.Siddappaji, Addl.CIT(DR) Respondent : Smt. H.G.Vinutha, CA Date of hearing : 03/02/2017 Date of pronouncement : 02/05/2017 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the CIT(A),…

DCIT, Bangalore vs. Shri. Sandeep Abrol, Bangalore

In the result: The Revenue’s appeal is dismissed

ITA 1322/BANG/2015[2012-13]Status: DisposedITAT Bangalore13 Apr 2016AY 2012-13

Bench: Shri Abraham P George & Shri George George Ki.T.(I.T) A. No.1322/Bang/2015 (Assessment Year : 2012-13) Dy. Commissioner Of Income Vs. Shri Sandeep Abrol, Tax, (Int. Taxation), Apartment No.31, 14, Circle 1(1), Bengaluru. Cornwall Block, Prestige Kinsington Garden, Bengaluru-560 013 Pan Azhpa 3903E Appellant Respondent.

For Appellant: Shri Sunil Kumar Agarwala, JCIT (D.R)For Respondent: Shri R.E. Balasubramanyam, C.A

Section 54Section 54(1)Section 54E

…1 IT(IT)A No.1322/Bang/2015 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ C ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER I.T.(I.T) A. No.1322/Bang/2015 (Assessment Year : 2012-13) Dy. Commissioner of Income Vs. Shri Sandeep Abrol, Tax, (Int. Taxation), Apartment No.31, 14, Circle 1(1), Bengaluru. Cornwall Block, Prestige Kinsington Garden, Bengaluru-560 013 PAN AZHPA 3903E Appellant Respondent. Appellant By : Shri Sunil Kumar Agarwala, JCIT (D.R) Respondent By : Shri R.E. Balasubramanyam, C.A. Date of Hearing : 12.04.2016. Date of Pronouncement : 13.04.2016…