CIT v. Food Corpn. of India, Contributory Provident Fund Trust

318 ITR 318Reported decision#14050 most cited
7

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

Sections most often in play

Section 1961Section 131Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

Issues it is cited on

self occupied propertysection 80lsection 23(2)section 2(31)section 23(1)interest on interestannual letting valueannual valuesection 22section 40a(3)share application moneyaddition u/s 68

Judgments citing CIT v. Food Corpn. of India, Contributory Provident Fund Trust

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)

…rdingly, return our answer in the affirmative and in favour of the assessee.” 5.3 Following the above judgment, an identical view has been expressed by the Hon’ble Delhi High Court in the case of CIT Vs Food Corpn. of India, Contributory Provident Fund Trust (318 ITR 318) and Hon’ble Madras High Court in the case of CIT v. Shriram Ownership Trust (122 taxmann.com 155). In view of the foregoing judgments therefore and without prejudice to the earlier submissions, the appellant submits that it is legally entitled to the benefit of at least one-self occupied property in terms of Section 23(2) of the Act. Ground No.…

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)

…rdingly, return our answer in the affirmative and in favour of the assessee.” 5.3 Following the above judgment, an identical view has been expressed by the Hon’ble Delhi High Court in the case of CIT Vs Food Corpn. of India, Contributory Provident Fund Trust (318 ITR 318) and Hon’ble Madras High Court in the case of CIT v. Shriram Ownership Trust (122 taxmann.com 155). In view of the foregoing judgments therefore and without prejudice to the earlier submissions, the appellant submits that it is legally entitled to the benefit of at least one-self occupied property in terms of Section 23(2) of the Act. Ground No.…

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)

…rdingly, return our answer in the affirmative and in favour of the assessee.” 5.3 Following the above judgment, an identical view has been expressed by the Hon’ble Delhi High Court in the case of CIT Vs Food Corpn. of India, Contributory Provident Fund Trust (318 ITR 318) and Hon’ble Madras High Court in the case of CIT v. Shriram Ownership Trust (122 taxmann.com 155). In view of the foregoing judgments therefore and without prejudice to the earlier submissions, the appellant submits that it is legally entitled to the benefit of at least one-self occupied property in terms of Section 23(2) of the Act. Ground No.…

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)

…rdingly, return our answer in the affirmative and in favour of the assessee.” 5.3 Following the above judgment, an identical view has been expressed by the Hon’ble Delhi High Court in the case of CIT Vs Food Corpn. of India, Contributory Provident Fund Trust (318 ITR 318) and Hon’ble Madras High Court in the case of CIT v. Shriram Ownership Trust (122 taxmann.com 155). In view of the foregoing judgments therefore and without prejudice to the earlier submissions, the appellant submits that it is legally entitled to the benefit of at least one-self occupied property in terms of Section 23(2) of the Act. Ground No.…

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)

…rdingly, return our answer in the affirmative and in favour of the assessee.” 5.3 Following the above judgment, an identical view has been expressed by the Hon’ble Delhi High Court in the case of CIT Vs Food Corpn. of India, Contributory Provident Fund Trust (318 ITR 318) and Hon’ble Madras High Court in the case of CIT v. Shriram Ownership Trust (122 taxmann.com 155). In view of the foregoing judgments therefore and without prejudice to the earlier submissions, the appellant submits that it is legally entitled to the benefit of at least one-self occupied property in terms of Section 23(2) of the Act. Ground No.…

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)

…rdingly, return our answer in the affirmative and in favour of the assessee.” 5.3 Following the above judgment, an identical view has been expressed by the Hon’ble Delhi High Court in the case of CIT Vs Food Corpn. of India, Contributory Provident Fund Trust (318 ITR 318) and Hon’ble Madras High Court in the case of CIT v. Shriram Ownership Trust (122 taxmann.com 155). In view of the foregoing judgments therefore and without prejudice to the earlier submissions, the appellant submits that it is legally entitled to the benefit of at least one-self occupied property in terms of Section 23(2) of the Act. Ground No.…

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)

…rdingly, return our answer in the affirmative and in favour of the assessee.” 5.3 Following the above judgment, an identical view has been expressed by the Hon’ble Delhi High Court in the case of CIT Vs Food Corpn. of India, Contributory Provident Fund Trust (318 ITR 318) and Hon’ble Madras High Court in the case of CIT v. Shriram Ownership Trust (122 taxmann.com 155). In view of the foregoing judgments therefore and without prejudice to the earlier submissions, the appellant submits that it is legally entitled to the benefit of at least one-self occupied property in terms of Section 23(2) of the Act. Ground No.…

CIT v. Food Corpn. of India, Contributory Provident Fund Trust (318 ITR 318) — Cited in 7 Judgments | BharatTax