CIT v. Gita Duggal

52 Taxmann.com 246Supreme Court of India2014#4945 most cited

What is CIT v. Gita Duggal authority for?

A residential property comprising multiple independent units can be considered a single residential house for the purpose of claiming deduction under Section 54F of the Income Tax Act, 1961.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Gita Duggal · section 54F · residential house · independent units · deduction · capital gains · Supreme Court

Also reported as

228 Taxmann 62

Issues it is cited on

section 54(1)section 54elong-term capital assetsection 55asection 13(2)section 54ecsection 53asection 53within four yearsfresh tangible materialindexed cost of acquisitionsection 55

Judgments citing CIT v. Gita Duggal

RAM KISHORE SETH,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

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

ITA 1154/DEL/2024[AY 2017-18]Status: DisposedITAT Delhi09 Dec 2025

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmalate Shri Ram Kishore Seth, Vs. Income Tax Officer, (Through Legal Heir, Smt. Rama Seth), New Delhi. Nd-63, Pitampura, New Delhi – 110 034. (Pan : Ejips0799P) (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Saksham Agarwal, Ca Ms. Shilpa Gupta, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 11.09.2025 Date Of Order : 09.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [“Ld. Cit(A)”, For Short] Dated 16.01.2024 For The Assessment Year 2017-18. 2. The Assessee Has Taken The Following Grounds Of Appeal :-

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 115BSection 143(2)Section 24Section 54Section 54FSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Late Shri Ram Kishore Seth, vs. Income Tax Officer, (through Legal Heir, Smt. Rama Seth), New Delhi. ND-63, Pitampura, New Delhi – 110 034. (PAN : EJIPS0799P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Saksham Agarwal, CA Ms. Shilpa Gupta, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 11.09.2025 Date of Order : 09.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assesse…

JEETENDRA CHANDRAKANT NAYAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOM TAX(OSD), NAGPUR

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

ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR
Section 143(3)Section 234ASection 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 368/Nag./2023 (Assessment Year : 2015-16) Shri Jeetendra Chandrakant Nayak, 254, Bajaj Nagar, Nagpur. ……………. Appellant PAN – AAQPN4090H v/s Asstt. Commissioner of Income Tax, ……………. Respondent (OSD), Nagpur Assessee by : Shri M.G.Moryani, Advocate Revenue by : Shri Rajat Singhai, Sr. DR Date of Hearing – 27/06/2024 Date of Order – 27/06/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the assessee challenging the impugned order dated 18/10/…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1)(1), SURAT vs. MANISH SUMATILAL SHAH, MUMBAI

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 382/SRT/2023[2017-18]Status: DisposedITAT Surat04 Oct 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Manish Sumatilal Shah, Circle- 2(1)(1), 401, 4Th Floor, South Ridge Road, Vs. Surat. Mumbai-400006. Pan No. Adrps 1088 E Appellant/ Respondent Respondent/ Assessee

Section 254(1)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) A.C.I.T., Manish Sumatilal Shah, Circle- 2(1)(1), 401, 4th Floor, South Ridge Road, Vs. Surat. Mumbai-400006. PAN No. ADRPS 1088 E Appellant/ Respondent Respondent/ Assessee Department represented by Shri Ritesh Mishra, CIT-DR Assessee represented by Shri Biren Shah, A.R. Date of Institution of Appeal 29/05/2023 Date of hearing 03/10/2023 Date of pronouncement 04/10/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. Thi…

THAJUNNISSA BEGUM ,CHENNAI vs. ITO,NON CORPORATE WARD -10(4), CHENNAI

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

ITA 196/CHNY/2022[2013-2014]Status: DisposedITAT Chennai28 Feb 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 196/Chny/2022 िनधा"रण वष" / Assessment Year: 2013-14 Mrs. Thajunnissa Begum, Income Tax Officer, No. 3, Prasanna Vinayagar V. Non Corporate Ward -10(4), Kovil St., Chennai. 235, Poonamalle High Road, Chennai – 600 029. [Pan: Adcpt-2186-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing : 16.02.2023 घोषणा की तारीख/Date Of Pronouncement : 28.02.2023

For Appellant: Shri. Y. Sridhar, FCAFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 54

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 196/Chny/2022 िनधा"रण वष" / Assessment Year: 2013-14 Mrs. Thajunnissa Begum, Income Tax Officer, No. 3, Prasanna Vinayagar v. Non Corporate Ward -10(4), Kovil St., Chennai. 235, Poonamalle High Road, Chennai – 600 029. [PAN: ADCPT-2186-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. Y. Sridhar, FCA…

SONALI KIRAN SHIVARKAR,PUNE vs. DCIT- CIRCLE-7, PUNE

In the result, appeal of the Assessee is Allowed

ITA 1881/PUN/2019[2014-15]Status: DisposedITAT Pune18 Oct 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1881/Pun/2019 िनधा"रण वष" / Assessment Year : 2014-15 Sonali Kiran Shiv Arkar, The Deputy L/H Of Late Kiran Sopanrao Vs Commissioner Of Income Shivarkar, A-204, Ganga Tax, Cirlce-7, Pune. Savera, Shivarkar Road, Wanawadi, Pune – 411040. Pan: Aprps 3509 Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 21/07/2022 Date Of Pronouncement 18/10/2022 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)-8, Pune, Dated 11.09.2019 For The A.Y.2014-15. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Commissioner Of Income Tax Erred In Law & Without Considering Facts & Submission Made, Claimed U/S 54F Amounting To Rs.24,72,272/- In Respect Of Investment In Second Residential House. The Appellant Prays That Deduction U/S 54F Be Allowed In Respect Of Second Residential House.” 2. Brief Facts Of The Case Are That Assessee Filed Original Return On 18/11/2014 Declaring Total Income Of Rs.2,41,550/-. The Assessee Then Filed Revised Return On 27/03/2015 Declaring Total Income Of

Section 45Section 54F

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1881/PUN/2019 िनधा"रण वष" / Assessment Year : 2014-15 Sonali Kiran Shiv Arkar, The Deputy L/h of Late Kiran Sopanrao Vs Commissioner of Income Shivarkar, A-204, Ganga Tax, Cirlce-7, Pune. Savera, Shivarkar Road, Wanawadi, Pune – 411040. PAN: APRPS 3509 Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil Pathak – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 21/07/2022 Date of pronouncement 18/10/20…

ITO WARD - 30(1), NEW DELHI vs. KUSUM GUPTA, NEW DELHI

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

ITA 914/DEL/2020[2015-16]Status: DisposedITAT Delhi28 Jul 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2015-16

For Appellant: Shri Vijay Jindal, Ld. CAFor Respondent: ShriAnujGarg, Ld. Sr. DR
Section 250Section 54

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 Income-tax Officer, VersuS Kusum Gupta, E-40, GF, Masjid Ward 30(1), New Delhi. Moth, Greater Kailash, New Delhi. PAN: AFIPG0127R (Appellant) (Respondent) Appellant by : Shri Vijay Jindal, Ld. CA Respondent by : ShriAnujGarg, Ld. Sr. DR Date of hearing : 13.07.2022 Date of order : 28.07.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the assessee against the order dated 04.12.2019, impugned herein, passed by the le…

SHRI D. RAVIKUMAR,,CHENNAI vs. ACIT, NCC-14,, CHENNAI

In the result, the orders of the Assessing Officer and Commissioner of Income Tax (Appeals) and Income Tax

ITA 3314/CHNY/2019[2007-08]Status: DisposedITAT Chennai27 Jul 2022AY 2007-08

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. P.Sajit Kumar, JCITFor Respondent: 14.07.2022
Section 54F

…आयकर अपील"य अ"धकरण, ‘‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.3314/Chny/2019 ("नधा"रणवष" / Assessment Year: 2007-08) Mr. D.Ravikumar, Vs The Assistant Commissioner of 31, Flowers Street, Income Tax, Saidapet, Chennai-600 015. Non-Corporate Circle-14 Chennai. PAN: ADPPR 2237J (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Y.Sridhar, FCA अपीलाथ"क"ओरसे/ Appellant by : Mr. P.Sajit Kumar, JCIT ""यथ"क"ओरसे/Respon…

SHRI RAJEEV NATARAJ LEGAL HEIR OF LATE SHRI P NATARAJ ,BANGALORE vs. INCOME TAX OFFICER WARD-10(2), BANGALORE

In the result appeal filed by assessee stands allowed

ITA 848/BANG/2019[2008-09]Status: DisposedITAT Bangalore31 Mar 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2008-09 Shri Rajeev Nataraj, L/H Of Late Shri P Nataraj, No. 63, 1St Cross, The Income Tax Udaya Nagar, Officer, Chikkalsandra, Off Ward 10(2), Uttarahalli Road, Bangalore. Vs. Bangalore – 560 061. Pan: Ahapn9475D Appellant Respondent Assessee By : Shri H. Siva Prasad Reddy, Ar : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 09-02-2022 Date Of Pronouncement : 31-03-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 11/02/2019 Passed By The Ld.Cit(A)-3, Bangalore For Assessment Year 2008-09 On Following Grounds Of Appeal: “1. The Impugned Order Passed By The Learned Commissioner Of Income-Tax [Appeals] U/S 250 Of The Act & That Of The Order Of Assessment Passed By The Learned Assessing Officer Under Section 143[3] R/W 147 Of The Act To The Extent Which Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Appellant'S Case. 2. The Order Of Assessment Passed By The Learned Assessing Officer Under Section 143[3] R.W.S 147 Of The Act Is Bad In Law Since The Mandatory Conditions As Envisaged

For Appellant: Shri H. Siva Prasad Reddy, AR
Section 143Section 234Section 250Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 Shri Rajeev Nataraj, L/H of Late Shri P Nataraj, No. 63, 1st Cross, The Income Tax Udaya Nagar, Officer, Chikkalsandra, Off Ward 10(2), Uttarahalli Road, Bangalore. Vs. Bangalore – 560 061. PAN: AHAPN9475D APPELLANT RESPONDENT Assessee by : Shri H. Siva Prasad Reddy, AR : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 09-02-2022 Date of Pronouncement : 31-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is fi…

DIPTI NALIN PARIKH,MUMBAI vs. ITO WARD - 17(1)(4), MUMBAI

In the result, appeal of assessee is dismissed

ITA 3274/MUM/2019[2015-16]Status: DisposedITAT Mumbai09 Dec 2021AY 2015-16

Bench: Shri Laliet Kumar & Shri M Balaganeshdipti Nalin Parikh, Crescent Bay T4 Apt. 3103-3104, Near, Parel Bhoiwada, Opp. Cancer Society, Jeerabai Wadai Road, Parel (E), Mumbai-400012 Pan: Aabpp5053F ............ Appellant Vs. Ito-17(1)(4), 115, 1St Floor, Aayakar Bhavan, Mumbai-400020 ............ Respondent

For Appellant: Sh. Subramanian, ARFor Respondent: Sh. Sonia Kumar, Sr.DR
Section 54Section 54(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER Dipti Nalin Parikh, Crescent Bay T4 Apt. 3103-3104, Near, Parel Bhoiwada, Opp. Cancer Society, Jeerabai Wadai Road, Parel (E), Mumbai-400012 PAN: AABPP5053F ............ Appellant Vs. ITO-17(1)(4), 115, 1st Floor, Aayakar Bhavan, Mumbai-400020 ............ Respondent Appellant by : Sh. Subramanian, AR Respondent by : Sh. Sonia Kumar, Sr.DR Date of hearing : 02/12/2021 Date of pronouncement : 09/12/2021 ORDER PER LALIET KUMAR, J.M: This appeal has been filed by assessee…

S.M. VINOD (LEGAL HEIR OF LATE SRI. S M MUNIYAPPA),BANGALORE vs. INCOME TAX OFFICER, WARD- 7(2)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 192/BANG/2020[2016-17]Status: DisposedITAT Bangalore27 Oct 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17

For Appellant: Shri C. Sandeep, CAFor Respondent: Smt. Priyadarshini Besa Jt.CIT(DR)(ITAT), Bengaluru
Section 54Section 54FSection 54F(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2016-17 Sri S.M. Vinod, Vs. The Income Tax Officer, L/R of late S M Muniyappa, Ward 7(2)(1), No.1489, 1st Floor, 40th Cross, Bangalore. 4th T Block, Jayanagar, Bangalore – 560 041. PAN: AFPPM 7315E APPELLANT RESPONDENT Appellant by : Shri C. Sandeep, CA Respondent by : Smt. Priyadarshini Besa Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.10.2021 Date of Pronouncement : 27.10.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

MADHU B KHATRI,MUMBAI vs. ITO WARD 32 (2)(2), MUMBAI

In the result, the assessee’s claim of deduction is allowed

ITA 6613/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Jul 2021AY 2013-14

Bench: Confirming The Sale Consideration Determined By Ld. Ao On Adopting The Market Value Of 2 Residential Flats, Ought To Have Considered The Understated Facts, Being;

Section 50CSection 50C(2)Section 54Section 541

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6613/Mum/2019 (Assessment Year 2013-14) Vs. ITO,Ward-32(2)(2) Madhu B.Khatri A-301, Bathia Building C-11, R.No.304, 3rd Floor No.1, S.V.Road Pratyakshkar Bhavan Borivali(W) BKC, Bandra(E) Mumbai-400092 Mumbai-400 051 PAN : AITPK8826F (Appellant) (Respondent) Assessee by Shri Prakash Jhunjhunwala Department by Ms. Usha Gaikwad Date of Hearing 18.05.2021 Date of Pronouncement 01.07.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Assessee is directed against the order of learned CIT(A)-…

SH. VALMIK THAPAR,NEW DELHI vs. ACIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 5767/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Jun 2021AY 2007-08

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

ACIT, NEW DELHI vs. SH. VALMIK THAPAR, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6726/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

SHRI VALMIK THAPAR,NEW DELHI vs. DCIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6346/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

ARUN K THIAGARAJAN vs. COMMISSIONER OF INCOME TAX

In the result, the order passed by the assessing officer and

ITA/25/2011HC Karnataka18 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 148Section 260Section 260ASection 54

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.25 OF 2011 BETWEEN: ARUN K THIAGARAJAN NO.37, KANAKAPURA ROAD BASAVANAGUDI BANGALORE – 560 004. ... APPELLANT (By Sri.A.SHANKAR SR.ADV. ALONG WITH SRI.M.LAVA AND SRI.GURUMURTHY FOR SRI.S.SUKUMAR, ADV.) AND: 1. COMMISSIONER OF INCOME-TAX (APPEALS)-ii BANGALORE NO.59, HMT BHAVAN 6TH FLOOR, BELLARY ROAD BANGALORE – 560 032. 2. THE DEPUTY COMMISSIONER OF INCOME-T…

SHRI. NAVIN JOLLY vs. THE INCOME-TAX OFFICER

In the result, appeal is allowed

ITA/320/2011HC Karnataka18 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(2)Section 260Section 260ASection 54FSection 54F(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.320 OF 2011 BETWEEN: SHRI.NAVIN JOLLY C/O NAVIN ARCHITECT PRIVATE LIMITED UNIT NO.112, G.F.NO.139 OXFORD TOWERS OPP. LEELA PALACE HOTEL AIRPORT ROAD BANGALORE – 560 008. ... APPELLANT (By Sri.A.SHANKAR SR.ADV. A/W SRI.M.LAVA, ADV.,) AND: THE INCOME-TAX OFFICER WARD 11(1), R.P.BHAVAN OPP TO RBI, NRUPATUNGA ROAD BANGALORE 0 560 001. ... RESPONDENT (By Sri.K.V.ARAVIND, ADV.) - - -…

LEGAL HEIRS OF LATE SHRI SUNIL DUTT,MUMBAI vs. ACIT CIR 11(1), MUMBAI

ITA 2972/MUM/2012[2004-05]Status: DisposedITAT Mumbai10 Dec 2019AY 2004-05

Bench: Shri S. Rifaur Rahman, Am & Shri Ravish Sood, Jm आयकरअपीलसं./ I.T.A. No. 2972/Mum/2012 (निर्धारणवर्ा / Assessment Year: 2004-05)

For Appellant: Shri Hiro Rai, ARFor Respondent: Shri R. Manjunatha
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAVISH SOOD, JM आयकरअपीलसं./ I.T.A. No. 2972/Mum/2012 (निर्धारणवर्ा / Assessment Year: 2004-05) ACIT Circle 11(1), Legal Heirs of Late Shri Aayakar Bhavan, Sunil Dutt, बिधम/ Ajanta Arts, Sunrise, 24th M. K. Road, Vs. Mumbai-400 020 Road, Bandra (w), Mumbai- 400 050. स्थायीलेखासं./जीआइआरसं./PAN No. AAEPD7184Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 1112/Mum/2013 (निर्धारणवर्ा / Assessment Year: 2005-06) Legal Heirs of Late Shri ACIT Circle 11(1), Sunil Dutt, Aayakar Bhavan, बिधम/ Ajanta…

SMT. MINAL NAYAN SHAH,AHMEDABAD vs. THE PR, CIT-3, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 643/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad15 Oct 2019AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Advocate with Shri ParinFor Respondent: Shri Jitendra Kumar, CIT.D.R
Section 143(3)Section 54ESection 54F

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 643/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2014-15) Smt. Minal Nayan Shah Principal Commissioner बनाम/ E 101, Altius-II, Iskon of Income Tax -3 Vs. 411, C Wing, 4th Floor, Amali Road, Near Ashok Vatika, Ahmedabad - Pratyakshkar Bhavan, 380058 Ambawadi, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACIPS6341L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri S. N. Soparkar…

ANIL ANEJA,NEW DELHI vs. ACIT, NEW DELHI

Appeal is allowed

ITA 1477/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Aug 2019AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 154Section 2Section 54

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1477/DEL/2016 (A.Y. 2011-12) Anil Aneja Vs. ACIT A-1/178, Circle-61(1) Safdarjung Enclave New Delhi New Delhi- PAN : AAGPA2328B (APPELLANT) (RESPONDENT) Appellant by Sh. Ranjan Chopra, CA Respondent by Smt. Rinku Singh, Sr.DR Date of Hearing 01.08.2019 Date of Pronouncement 06.08.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 10.08.2015 by the assessee passed by CIT(A)-20, New Delhi for Assessment Year 2011-…

RAVI JAIN,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is hereby allowed

ITA 2457/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Jun 2019AY 2013-14

Bench: : Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2013-14

Section 54Section 54F

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri B.R.R. Kumar, Accountant Member Assessment Year: 2013-14 Ravi Jain, FU-71, Pitampura, vs. ACIT, Circle 47(1), New Delhi. New Delhi PAN: AAGPJ0442F. (Appellant) (Respondent) Appellant by None Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 03.06.2019 Date of Pronouncement 03.06.2019 ORDER Per B.R.R. Kumar, A.M.: The assessee filed appeal on 20.03.2019. Vide order sheet dated 09.05.2019,the case was adjourned to 03.06.2019 and the parties were accordingly informed. On the designated da…

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CIT v. Gita Duggal (52 Taxmann.com 246) — Cited in 24 Judgments | BharatTax