CIT v. Fortune Hotels and Estate Private Ltd.

232 Taxmann 481High Court2015#17296 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Fortune Hotels and Estate Private Ltd.

Shivanand Mahadeoappa Ople, Beed vs. Income-Tax Officer, Ward - 1, Beed

The appeal of the assessee is partly allowed

ITA 950/PUN/2019[2012-13]Status: DisposedITAT Pune12 Oct 2022AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.950/Pun/2019 िनधा"रणवष" / Assessment Year : 2012-13 Shivanand Mahadeoappa Ople, The Income Tax Officer, Mangalnath Colony, Gajanan Vs Ward-1, Beed. Krupa Niwas, Beed Road, Malalgaon – 431131. Pan: Aahpo 1059 N Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 21/07/2022 Date Of Pronouncement 12/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-2, Aurangabad, Dated 05.04.2019 For The A.Y. 2012-13 Arising Out Of The Order U/S 271(1)(C) Dated 5/12/2017. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts Of The Case & In Law, It May Please Be Held That The Penalty Levied U/S.271(1)(C) Is Null & Void Since The Initiation Of Penalty Proceedings & Notice U/S.274 R.W.S 271(1)(C) Both Are Without Proper Application Of Mind. - Rs.1,56,101/- 2. The Ld. Cit(A) Erred In Confirming Penalty On The Capital Gain Amount Of Rs.7,80,508/- Arose Due To Difference Between Indexed Cost Of Acquisition As On 01/04/1981 Allowed By The Ao In Assessment As Compared To That Finalized In Appeal By Cit(A) On Basis Of Valuation Done By Dvo. The Said Penalty May Please Be Deleted. Shivanand Mahadeoappa Ople [A]

Section 139(1)Section 148Section 271(1)(C)Section 271(1)(c)Section 274Section 50C

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.950/PUN/2019 िनधा"रणवष" / Assessment Year : 2012-13 Shivanand Mahadeoappa Ople, The Income Tax Officer, Mangalnath Colony, Gajanan Vs Ward-1, Beed. Krupa Niwas, Beed Road, MALALGAON – 431131. PAN: AAHPO 1059 N Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri M.G.Jasnani – DR Date of hearing 21/07/2022 Date of pronouncement 12/10/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by…

DCIT, Central Circle-17, New Delhi vs. Divine Ifracon Pvt. Ltd., New Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 9201/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: ShriFor Respondent: Md. Gayasuddin Ansari

Section 271Section 271(1)(c)Section 43C

…1 AND C.O. No. 5/Del/2020 DCIT Vs. Divine Infracon Pvt. Ltd.,ND IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 9201/DEL/2019 (A.Y. 2015-16) DCIT, M/s. Divine Infracon Pvt. Ltd., Vs. Plot No. 4, Sector : 13, Central Circle : 17, Dwarka, Sector : 6, New Delhi. South West Delhi – 110 078. PAN No. AACCD4476A AND C. O. No. 5/Del/2020 [ in I.T.A. No. 9201/DEL/2019 ] (A.Y. 2015-16) M/s. Divine Infracon DCIT, Pvt. Ltd., Vs. Central Circle : 17, Plot No. 4, Sector : 13, Dwarka, Sector : 6, New Delhi.…

Dr. Prakash D.Samant, Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

In the result the grounds of appeal raised by assessee are allowed

ITA 1166/MUM/2017[2006-07]Status: DisposedITAT Mumbai26 Sept 2018AY 2006-07

Bench: Shri G.S. Pannu & Shri Pawan Singhdr. Prakash D. Samant Dcit, Cc-3(2) 1St Floor, Sundara Narayan Room No. 402, 4Th Floor, Niwas, Padmavati Road, Opp. Iit Vs. Aayakar Bhavan, M.K. Road, Gate, Powai, Mumbai-400076. Mumbai-400020. Pan: Aaeps0065P Appellant Respondent Appellant By : Shri Hari S. Raheja (Ar) Respondent By : Shri Love Kumar (Dr)

For Appellant: Shri Hari S. Raheja (AR)For Respondent: Shri Love Kumar (DR)

Section 143(3)Section 153ASection 253Section 254(1)Section 271(1)(c)Section 275Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER Dr. Prakash D. Samant DCIT, CC-3(2) 1st Floor, Sundara Narayan Room No. 402, 4th Floor, Niwas, Padmavati Road, Opp. IIT Vs. Aayakar Bhavan, M.K. Road, Gate, Powai, Mumbai-400076. Mumbai-400020. PAN: AAEPS0065P Appellant Respondent Appellant by : Shri Hari S. Raheja (AR) Respondent by : Shri Love Kumar (DR) Date of Hearing : 19.09.2018 Date of Pronouncement : 26.09.2018 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee un…

Chandra Ramesh, Chennai vs. ACIT(OSD), Chennai

In the result, the assessee’s appeal is allowed

ITA 273/CHNY/2017[2007-08]Status: DisposedITAT Chennai23 Apr 2018AY 2007-08

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. B. Ramakrishnan, FCA

Section 143(3)Section 147Section 2(22)(e)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, ’ ए ' "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद य एवं, "ी एस जयरामन लेखा सद य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 273/Chny/2017 "नधा"रण वष"/Assessment Year : 2007-08 Chandra Ramesh, Assistant Commissioner of Income 2, Vijayaraghava Road, 1st Street, Vs. Tax, T.Nagar, Corporate Circle -V(1), Chennai. 600 017 Chennai. [PAN: AAA PR 6582L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ'क(ओरसे/Appellant by : Shri. B. Ramakrishnan, FCA : Shri. A Revenue V…

ACIT 2(2)(1), Mumbai vs. Indian Extraction Ltd, Mumbai

ITA 5758/MUM/2016[2012-13]Status: DisposedITAT Mumbai22 Nov 2017AY 2012-13

Bench: Shri Sktijit Dey() & Shri G Manjunatha ()

Section 143(3)Section 271(1)(c)Section 274Section 50CSection 50C(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI Before Shri Sktijit Dey(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.5758/Mum/2016 (Assessment year:2012-13 ) Dy.CIT, Cir.2(2)(1), Mumbi vs M/s Indian Extraction Ltd 18, Nanavati Mahalaya Homi Mody Street Mumbai-23 PAN : AAACI0993B APPELLANT RESPONDEDNT Appellant by Shri Omi Ningshen Respondent by Shri Pankaj J Jain Date of hearing 01-11-2017 Date of pronouncement 22-11-2017 O R D E R Per G Manjunatha, AM : This appeal filed by the revenue is directed against the order of the CIT(A)-5, Mumbai dated 06-06-2016 and it per…