CIT v. Motilal C. Patel & Co.

40 Taxmann 336High Court1988#13178 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Also reported as

25 CTR 294

Issues it is cited on

section 45(2)section 52section 53aproject completion methodsection 53section 2(47)section 22section 28section 263section 26previous yeartransfer

Judgments citing CIT v. Motilal C. Patel & Co.

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. DMC CONSTRUCTION PVT. LTD.,, MUMBAI

In the result, the grounds of Revenue’s appeal are dismissed

ITA 112/SRT/2021[2012-13]Status: DisposedITAT Surat10 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.112/Srt/2021 (Ay 2012-13) (Hearing In Physical Court) Deputy Commissioner Of Dmc Construction Pvt. Ltd Income-Tax, Central Circle-3, 9Th Trivedi Niwas, Rashtriya Vs Surat, Room No. 507, 5Th Floor, Shala Road, Ville Parle West, Aayakar Bhawan, Majura Gate, Mumbai-400056 Surat-395001 Pan No. Aadcd 2089 C अपीलाथ"/Appellant ""थ" /Respondent

Section 132Section 133ASection 143(2)Section 143(3)Section 148Section 254(1)

…4 taxmann.com 292 (Guj),  CITVs. Happy Home Corporation ITA No.2720/AHD/2014 (ITAT AHD.),  CIT vs. Shivalik Buildwell(P.) Ltd. (2013) 40 taxmann.com 2019 (Guj),  CIT vs. Ashaland Corporation (1981) 7 Taxman 393 (Guj),  CIT vs. Motilal C Patel & Co. (1988) 40 Taxmann 336 (Guj) and  DCIT vs. Shiv Sai Developers (2011) 16 taxmann.com 256 (Mum) 18. On the point of extrapolation to the price, the assessee relied on the following case laws;  CIT Vs Standard Tea Processing Co. Ltd. [2013] 34 taxmann.com 31 (Guj)  CIT vs. B. Nagendra Baliga [2014] 47 taxmann.com 331 (Kar)  ACIT vs. Amar Corporation ITA No.2036/AH…

ACIT 30(3), MUMBAI vs. SURATCHANDRA B. THAKKAR -HUF, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 4335/MUM/2018[2008-09]Status: DisposedITAT Mumbai12 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 Acit-30(3), Shri Suratchandra B. Thakkar C-13, 5Th Floor, R. No. 510, (Huf), Pratyaksha Kar Bhavan, Bkc, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. Pan No. Aaaht 0788 G Appellant Respondent Revenue By : Mr. Hoshang B. Irani, Dr Assessee By : None Date Of Hearing : 28/07/2022 Date Of Pronouncement : 12/08/2022

For Appellant: NoneFor Respondent: Mr. Hoshang B. Irani, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 ACIT-30(3), Shri Suratchandra B. Thakkar C-13, 5th floor, R. No. 510, (HUF), Pratyaksha Kar Bhavan, BKC, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. PAN No. AAAHT 0788 G Appellant Respondent Revenue by : Mr. Hoshang B. Irani, DR Assessee by : None Date of Hearing : 28/07/2022 Date of pronouncement : 12/08/2022 ORDER PER OM PRAKASH…

ACIT 30(3), MUMBAI vs. SURATCHANDRA B. THAKKAR -HUF, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 4334/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Aug 2022AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 Acit-30(3), Shri Suratchandra B. Thakkar C-13, 5Th Floor, R. No. 510, (Huf), Pratyaksha Kar Bhavan, Bkc, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. Pan No. Aaaht 0788 G Appellant Respondent Revenue By : Mr. Hoshang B. Irani, Dr Assessee By : None Date Of Hearing : 28/07/2022 Date Of Pronouncement : 12/08/2022

For Appellant: NoneFor Respondent: Mr. Hoshang B. Irani, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 ACIT-30(3), Shri Suratchandra B. Thakkar C-13, 5th floor, R. No. 510, (HUF), Pratyaksha Kar Bhavan, BKC, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. PAN No. AAAHT 0788 G Appellant Respondent Revenue by : Mr. Hoshang B. Irani, DR Assessee by : None Date of Hearing : 28/07/2022 Date of pronouncement : 12/08/2022 ORDER PER OM PRAKASH…

ACIT 30(3), MUMBAI vs. SURATCHANDRA B. THAKKAR -HUF, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 4333/MUM/2018[2006-07]Status: DisposedITAT Mumbai12 Aug 2022AY 2006-07

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 Acit-30(3), Shri Suratchandra B. Thakkar C-13, 5Th Floor, R. No. 510, (Huf), Pratyaksha Kar Bhavan, Bkc, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. Pan No. Aaaht 0788 G Appellant Respondent Revenue By : Mr. Hoshang B. Irani, Dr Assessee By : None Date Of Hearing : 28/07/2022 Date Of Pronouncement : 12/08/2022

For Appellant: NoneFor Respondent: Mr. Hoshang B. Irani, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 ACIT-30(3), Shri Suratchandra B. Thakkar C-13, 5th floor, R. No. 510, (HUF), Pratyaksha Kar Bhavan, BKC, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. PAN No. AAAHT 0788 G Appellant Respondent Revenue by : Mr. Hoshang B. Irani, DR Assessee by : None Date of Hearing : 28/07/2022 Date of pronouncement : 12/08/2022 ORDER PER OM PRAKASH…

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

ITA 1167/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

ITA 1166/AHD/2016[2009-10]Status: DisposedITAT Surat31 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-2(3),, SURAT vs. M/S. RAJ ENTERPRISES,, SURAT

ITA 1164/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT vs. M/S. SHHLOK ENTERPRISE,, SURAT

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

ITA 2018/AHD/2016[2012-13]Status: DisposedITAT Surat06 Jan 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) Deputy Commissioner Of Income Vs. M/S. Shhlok Enterprise, Tax, Circle-2(3), Surat Block No.292, Plot No.135/B, Shhlok Arcede, Bamroli Road, Surat. Pan : Abufs8091E Appellant Respondednt

Section 131Section 133ASection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Court Hearing) Deputy Commissioner of Income Vs. M/s. Shhlok Enterprise, Tax, Circle-2(3), Surat Block No.292, Plot No.135/B, Shhlok Arcede, Bamroli Road, Surat. PAN : ABUFS8091E APPELLANT RESPONDEDNT Appellant by Ms Anupama Singla, Sr. DR Respondent by Shri P M Jagasheth, CA Date of hearing 03/12/2020 Date of pronouncement 06/01/2021 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of the learned Commissioner of…

CIT v. Motilal C. Patel & Co. (40 Taxmann 336) — Cited in 8 Judgments | BharatTax