CIT v. Gayatri Chakraborty

94 Taxmann.com 244High Court2018#14561 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139 Section 142(1)Section 143(2)Section 2(22)(e)Section 44AB

Issues it is cited on

section 2(22)deemed dividend section 2(22)(e)person company total income business interest

Judgments citing CIT v. Gayatri Chakraborty

ACIT, CENTRAL CIRLCE-1, NASHIK, NASHIK vs. AVINASH KNATILAL JAIN, JALGAON

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

ITA 26/PUN/2024[2015-16]Status: DisposedITAT Pune08 May 2025AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.26/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Acit, Central Circle-1, Vs. Avinash Kantilal Jain, Nashik. 36, Aryan Bunglow, Samta Nagar Road, Venketesh Colony- 425001. Pan : Acwpj9538Q Appellant Respondent Revenue By : Shri Ramnath P. Murkunde Assessee By Smt. Deepa Khare : Date Of Hearing : 11.02.2025 Date Of Pronouncement : 08.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 04.10.2023 Passed By Ld. Cit(A), Pune-12 [‘Ld. Cit(A)’] For The Assessment Year 2015-16. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “01. Whether On The Facts & In The Circumstances Of The Case, The Ld.Cit(A) Erred In Deleting The Addition Of Rs 3,27,81,102/- On Account Of Deemed Dividend U/S 2(22)(E) Of The I.T. Act By Not Considering The Contents Of The Deeming Provision. 02. Whether On The Facts & In The Circumstances Of The Case, The Ld.Cit(A) Erred In Not Appreciating The Fact That The Decision In The Case Of Pradeep Kumar Malhotra Vs. Cit(Calcutta High Court), Which Was Relied By Ld.Cit(A) Has Distinguishable Facts

For Respondent: Shri Ramnath P. Murkunde

Section 139Section 143(2)Section 2(22)Section 2(22)(e)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.26/PUN/2024 िनधा"रण वष" / Assessment Year : 2015-16 ACIT, Central Circle-1, Vs. Avinash Kantilal Jain, Nashik. 36, Aryan Bunglow, Samta Nagar Road, Venketesh Colony- 425001. PAN : ACWPJ9538Q Appellant Respondent Revenue by : Shri Ramnath P. Murkunde Assessee by Smt. Deepa Khare : Date of hearing : 11.02.2025 Date of pronouncement : 08.05.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the Revenue is directed against the order dated 04.10.20…

PARTHA PRIYA BANERJEE ,BURDWAN vs. ACIT,CIR-2, DURGAPUR. , DURGAPUR

In the result, the appeal of the assessee is partly allowed

ITA 1027/KOL/2023[2011-12]Status: DisposedITAT Kolkata10 Apr 2024AY 2011-12

Bench: Shri Sonjoysarma & Shri Girish Agrawal]

Section 143(2)Section 143(3)Section 2(22)(e)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH‘B’, KOLKATA [Before Shri SonjoySarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 1027/Kol/2023 Assessment Year : 2011-12 Partha Priya Banerjee vs ACIT, Circle-2, Durgapur PAN: AEIPB 4483 L Appellant Respondent Date of Hearing 01.02.2024 Date of Pronouncement 10.04.2024 For the Assessee Shri Manish Tiwari, AR For the Revenue Shri P.P. Barman, Addl. CIT, Sr. DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2011-12 is directed against the order dated 09.08.2023 passed by the ld. Commissioner of Income-tax,…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, MANGALORE vs. SHRI.P.M.A.RAZAK, MANGALORE

In the result, the appeal of the revenue is partly allowed

ITA 1637/BANG/2016[2013-14]Status: DisposedITAT Bangalore30 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri Saravanan, D.RFor Respondent: Smt. Sheetal, A.R

Section 132Section 139Section 142(1)Section 143(1)Section 2(22)(e)

…ITA No.1637/Bang/2016 Shri P.M.A. Razak, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2013-14 Shri P.M.A. Razak HC-12, His Grace Apartments Deputy Commissioner of Income-tax Martin Paes Road Central Circle-II Vs. Hat Hill Mangalore Mangalore PAN NO : ABYPR9231M APPELLANT RESPONDENT Appellant by : Shri Saravanan, D.R. Respondent by : Smt. Sheetal, A.R. Date of Hearing : 29.08.2023 Date of Pronouncement : 30.08.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by r…

SAAMAG DEVELOPERS PVT. LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE-19, NEW DELHI

In the result, appeal of assessee is partly allowed

ITA 2204/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Jun 2023AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Chandra Mohan Gargsaamag Developers Pvt. Vs. Dcit Ltd. Central Circle – 19 B-67, Sarita Vihar, B, New Delhi New Delhi-110 076 Pan No. Aajcs 4952 R (Appellant) (Respondent) Assessee By Srhi M. P. Rastogi, Adv. Revenue By Shri Kirti Sankratyayan, Sr. D.R. Date Of Hearing: 12.05.2023 Date Of Pronouncement: 16.06.2023

Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER Saamag Developers Pvt. Vs. DCIT Ltd. Central Circle – 19 B-67, Sarita Vihar, B, New Delhi New Delhi-110 076 PAN No. AAJCS 4952 R (APPELLANT) (RESPONDENT) Assessee by Srhi M. P. Rastogi, Adv. Revenue by Shri Kirti Sankratyayan, Sr. D.R. Date of hearing: 12.05.2023 Date of Pronouncement: 16.06.2023 PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 16.01.2018 passed by the Commissioner of Income Tax (Appeals) – 27, Ne…

ARCHANA SHARMA,GHAZIABAD vs. DCIT, CIRCLE- 1 , GHAZIABAD

In the result the appeal of the assessee is partly allowed

ITA 1268/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Jul 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Ms. Astha Chandraarchana Sharma Vs. Dcit Ii F/130, Nehru Nagar, Circle – 1 Ghaziabad Ghaziabad Pan No. Ayups 6374 F (Appellant) (Respondent) Assessee By Shri Akhilesh Kumar, Adv. Shri Pushkar Pandey, Adv. Revenue By Shri Rajinder Jha, Sr. D.R. Date Of Hearing: 28.04.2022 Date Of Pronouncement: 26.07.2022 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 04.12.2017 Passed By The Commissioner Of Income Tax (Appeals) – Ghaziabad Relating To Assessment Year 2014-15. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under:-

Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Archana Sharma Vs. DCIT II F/130, Nehru Nagar, Circle – 1 Ghaziabad Ghaziabad PAN No. AYUPS 6374 F (APPELLANT) (RESPONDENT) Assessee by Shri Akhilesh Kumar, Adv. Shri Pushkar Pandey, Adv. Revenue by Shri Rajinder Jha, Sr. D.R. Date of hearing: 28.04.2022 Date of Pronouncement: 26.07.2022 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 04.12.2017 passed by the Commissioner of Income Tax (Appeals) – Ghaziabad relat…

SMT JAMUNA VERNEKAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the impugned order of the tribunal dated

ITA/43/2013HC Karnataka10 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(2)Section 2(22)(e)Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.43 OF 2013 BETWEEN: SMT. JAMUNA VERNEKAR #107, 2ND MAIN KORAMANGALA, I BLOCK BANGALORE-560034. .... APPELLANT (BY MR. V. CHANDRASEKHAR, ADV., FOR MR. M. LAVA, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(5), R.P. BHAVAN NRUPATHUNGA ROAD BANGALORE-560001. ... RESPONDENT (BY MR. E.I. SANMATHI, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER…

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

ITA 936/IND/2018[2015-16]Status: DisposedITAT Indore25 Sept 2019AY 2015-16

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

Section 139(1)Section 143(2)Section 143(3)Section 2Section 2(22)Section 2(22)(e)Section 35D

…Asian Business Connection Private Limited आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2015-16 M/s. Asian Business DCIT-1(1), Connections Private Ltd, Vs. Bhopal FM-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) PAN No.AAICA1206D Revenue by Smt. Ashima Gupta, CIT Assessee by S/Shri Sumit Nema, Sr. Adv. & Ayush Gupta, Adv Date of Hearing 10.07.2019 Date of Pronouncement 25.09.2019 O R D E R PER MANISH BORAD, AM. The…