CIT v. CV Divakaran Family Trust

122 Taxmann 405High Court2002#11048 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(1)Section 167BSection 2(29C)Section 164Section 1961Section 250Section 11Section 111A

Issues it is cited on

section 2(29c)business trustsection 167bsection 167section 164section 2(1)maximum marginal ratesection 111asection 16section 143(1)prescribedsection 25

Judgments citing CIT v. CV Divakaran Family Trust

MALL OF JAIPUR OWNERS WELFARE ASSOCIATION,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 333/JPR/2025[2024-25]Status: DisposedITAT Jaipur11 Sept 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Mittal, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT a
Section 139(1)Section 143(1)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ 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. 333/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2024-15 Mall of Jaipur Owners Welfare cuke The DCIT, Association Vs. Circle-6, Jaipur. Plot No. 01, Kuber Complex Scheme Gandhi Path, Vaishali Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANAM9374M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee…

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR OF INCOME TAX - CPC, BANGALORE

ITA 76/PAN/2025[2022-23]Status: DisposedITAT Panaji26 Aug 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

For Appellant: Mr Narcinva Lotlikar [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(1)Section 164Section 167BSection 2Section 246ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 75 & 76/PAN/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. PAN : AADAS9268E . . . . . . . Appellant V/s Asstt. Director of Income Tax, CPC, Bengaluru. . . . . . . . Respondent Appearances Assessee by : Mr Narcinva Lotlikar [‘Ld. AR’] Revenue by : Mr Ish Gupta [‘Ld. DR’] Date of conclusive Hearing : 25/08/2025 Date of Pronouncement : 26/08/2025 ORDER PER G. D. PADMAHSHALI; The twin…

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR, CPC, BANGALORE

ITA 75/PAN/2025[2021-22]Status: DisposedITAT Panaji26 Aug 2025AY 2021-22

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

For Appellant: Mr Narcinva Lotlikar [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(1)Section 164Section 167BSection 2Section 246ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 75 & 76/PAN/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. PAN : AADAS9268E . . . . . . . Appellant V/s Asstt. Director of Income Tax, CPC, Bengaluru. . . . . . . . Respondent Appearances Assessee by : Mr Narcinva Lotlikar [‘Ld. AR’] Revenue by : Mr Ish Gupta [‘Ld. DR’] Date of conclusive Hearing : 25/08/2025 Date of Pronouncement : 26/08/2025 ORDER PER G. D. PADMAHSHALI; The twin…

NIK FAMILY TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 23(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 403/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosainnik Family Trust Vs. Dcit, Circle – 23(1) C-7, Ishwar Niwas Sick Piramal Chamber. Nagar, Vp Raod, Girgaon. Pan/Gir No. Aadtn2244C (Applicant) (Respondent) Assessee By Shri Dharan Gandhi A/W Shri Ashutosh Patare Revenue By Shri Avinash Karpe, Sr. Dr Date Of Hearing 01.05.2025 Date Of Pronouncement 08.05.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 24.12.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2021-22. 2. The Only Effective Issue Raised In The Present Appeal Regarding Levying Of Surcharge. In This Regard It Is Submitted That Assessee Is A Discretionary Trust, Eligible To File Return In Itr-5, The Assessee Had Filed Its Return Of 2 Nik Family Trust, Mumbai

Section 143(1)Section 164Section 2Section 2(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER NIK Family Trust Vs. DCIT, Circle – 23(1) C-7, Ishwar Niwas Sick Piramal Chamber. Nagar, VP Raod, Girgaon. PAN/GIR No. AADTN2244C (Applicant) (Respondent) Assessee by Shri Dharan Gandhi a/w Shri Ashutosh Patare Revenue by Shri Avinash Karpe, Sr. DR Date of Hearing 01.05.2025 Date of Pronouncement 08.05.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 24.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National F…

MAHALAXMI CONSTRUCTION CO,MUMBAI vs. ASST. DIRECTOR OF INCOME TAX, CPC , BENGALURU

In the result, appeals of the assessee are allowed

ITA 4060/MUM/2024[2021-2022]Status: DisposedITAT Mumbai23 Apr 2025AY 2021-2022

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 2Section 255(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4060/Mum/2024 & 4008/Mum/2024 (Assessment Year :2021-22 & 2022-23) Mahalaxmi Construction Co. Vs. Asst. Director of 101, Swarn Plaza, 90 Feet Road Income Tax, CPC Opp. IDBI Bank, Bhayandar Bengaluru West Dist: Thane-401 101 PAN/GIR No. AAEAM2787P (Appellant) .. (Respondent) Assessee by Shri Lalit Munoyat Revenue by Shri Mahadevan A.M. Krishanan, Addl. CIT Date of Hearing 21/04/2025 Date of Pronouncement 23/04/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesai…

MAHALAXMI CONSTRUCTION CO,BHAYANDAR WEST vs. DEPUTY DIRECTOR OF INCOME TAX CPC BANGELURU, BANGELURU

In the result, appeals of the assessee are allowed

ITA 4008/MUM/2024[2022-23]Status: DisposedITAT Mumbai23 Apr 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 2Section 255(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4060/Mum/2024 & 4008/Mum/2024 (Assessment Year :2021-22 & 2022-23) Mahalaxmi Construction Co. Vs. Asst. Director of 101, Swarn Plaza, 90 Feet Road Income Tax, CPC Opp. IDBI Bank, Bhayandar Bengaluru West Dist: Thane-401 101 PAN/GIR No. AAEAM2787P (Appellant) .. (Respondent) Assessee by Shri Lalit Munoyat Revenue by Shri Mahadevan A.M. Krishanan, Addl. CIT Date of Hearing 21/04/2025 Date of Pronouncement 23/04/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesai…

CLESTRA FOUNDATION ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 1478/BANG/2024[2023-24]Status: DisposedITAT Bangalore18 Nov 2024AY 2023-24

Bench: Shri Ramit Kochar & Shri Keshav Dubeyassessment Year: 2023-24

For Appellant: Shri Ravindra T., A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for department
Section 115JSection 143(1)Section 161Section 164Section 164ASection 167BSection 2Section 250Section 3

…ITA No.1478/Bang/2024 Clestra Foundation, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2023-24 Clestra Foundation Glenmore Huskur Gate Off 20th Km Hosur Road ITO Electronic City PO Vs. Ward-4(2)(3) Bangalore 560100 Bangalore PAN NO : AAATB8882B APPELLANT RESPONDENT Appellant by : Shri Ravindra T., A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for department. Date of Hearing : 09.09.2024 Date of Pronouncement : 18.11.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This…

KAPUR FAMILY TRUST ,MUMBAI vs. I.T.O WARD 22(2)(1), MUMBAI

In the result, we confirm the order of the ld

ITA 3835/MUM/2024[2023-24]Status: DisposedITAT Mumbai30 Oct 2024AY 2023-24

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Jayesh Dadia, A.RFor Respondent: Shri G. Santosh Kumar, Sr. A.R
Section 111ASection 143(1)Section 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI SHRI BR BASKARAN, ACCOUNTANT MEMBER AND BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA Nos.3834 & 3835/M/2024 Assessment Years: 2022-23 & 2023-24 M/s. Kapur Family Trust, ITO Ward 22(2)(1), 8 The Cliff, Pochkhanawala Road, Piramal Chamber, Vs. Worli, Mumbai – 400012 Maharashtra – 4000 030 Maharashtra PAN: AACTS7653P (Appellant) (Respondent) Present for: Assessee by : Shri Jayesh Dadia, A.R. Revenue by : Shri G. Santosh Kumar, Sr. A.R. Date of Hearing : 17.10.2024 Date of Pronouncement : 30.10.2024 O R D E R Per : Narender Kumar Choud…

KAPUR FAMILY TRUST ,MUMBAI vs. ITO, WARD, 22(2)(1), MUMBAI

In the result, we confirm the order of the ld

ITA 3834/MUM/2024[2022-23]Status: DisposedITAT Mumbai30 Oct 2024AY 2022-23

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Jayesh Dadia, A.RFor Respondent: Shri G. Santosh Kumar, Sr. A.R
Section 111ASection 143(1)Section 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI SHRI BR BASKARAN, ACCOUNTANT MEMBER AND BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA Nos.3834 & 3835/M/2024 Assessment Years: 2022-23 & 2023-24 M/s. Kapur Family Trust, ITO Ward 22(2)(1), 8 The Cliff, Pochkhanawala Road, Piramal Chamber, Vs. Worli, Mumbai – 400012 Maharashtra – 4000 030 Maharashtra PAN: AACTS7653P (Appellant) (Respondent) Present for: Assessee by : Shri Jayesh Dadia, A.R. Revenue by : Shri G. Santosh Kumar, Sr. A.R. Date of Hearing : 17.10.2024 Date of Pronouncement : 30.10.2024 O R D E R Per : Narender Kumar Choud…

CIT v. CV Divakaran Family Trust (122 Taxmann 405) — Cited in 9 Judgments | BharatTax