CIT v. Podar Cement (P.) Ltd.

92 Taxmann 541Supreme Court of India1997#3967 most cited

What is CIT v. Podar Cement (P.) Ltd. authority for?

Registration of a sale deed is not mandatory for a person to be considered an 'owner' for the purposes of Section 22 of the Income Tax Act, as ownership is defined by the right to receive income in one's own right.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Podar Cement (P.) Ltd. · Section 22 · owner · registration of sale deed · income tax act · right to receive income · depreciation on property · ownership definition

Also reported as

226 ITR 6252

Sections most often in play

Section 45Section 54FSection 142(1)Section 147Section 54Section 143(2)Section 143(3)Section 144C(13)
Read the full judgment

Issues it is cited on

section 54(1)long-term capital assetdate of transferdemergersection 54fright to receiveindexed cost of acquisitionsection 54section 22section 45section 17long term capital gain

Judgments citing CIT v. Podar Cement (P.) Ltd.

Vinay Chaudhary, Pitampura vs. ACIT Int Tax 1(2)(1), Delhi

In the result, the appeal of the assesse is allowed

ITA 3115/DEL/2023[2021-22]Status: DisposedITAT Delhi02 Apr 2026AY 2021-22

Bench: “Shri Ramit Kochar & Shri Raj Kumar Chauhan

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 54Section 54FSection 69A

…essee, "purchased" the share of each of his brothers and the assessee was, therefore, entitled to the relief under section 54(1). The question now is no longer res Integra having regard to the decision of the Apex Court in CIT v. Podar Cement (P.) Ltd. [1997] 226 ITR 6252. The Apex Court categorically held that section 22 of the Act does not require registration of sale deed. The meaning of the word 'owner' in the context of section 22 has been held to be a person who is entitled to receive income in his own right. The Apex Court in Mysore 25 Vinay Chaudhary Minerals Ltd. v. CIT [1999] 239 ITR 7751 and this Cou…

Hanchipura Channaiah Nandakishore, Mahalkshmipuram vs. Income Tax Officer Ward Intl, Taxation 1(2) Bangalore, Bangalore

In the result appeal filed by the assessee is allowed

ITA 258/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.258/Bang/2025 Assessment Year : 2018-19 Hanchipura Channaiah Nandakishore 87, 2Nd Stage & Phase Mahalakshmipuram 2Nd Stage, 14Th Main, West Of Chord Ito Road Vs. Ward International Taxation 1(2) Mahalakshmipuram Bangalore Bangalore 560 086 Pan No :Blrpn0428A Appellant Respondent Appellant By : Sri Siddesh N Gaddi, A.R. Respondent By : Dr. Divya K.J., D.R. Date Of Hearing : 07.08.2025 Date Of Pronouncement : 04.11.2025

For Appellant: Sri Siddesh N Gaddi, A.RFor Respondent: Dr. Divya K.J., D.R
Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 54Section 54(2)Section 80T

…essee, "purchased" the share of each of his brothers and the assessee was, therefore, entitled to the relief under section 54(1). The question now is no longer res integra having regard to the decision of the Apex Court in CIT v. Podar Cement (P.) Ltd. [1997] 226 ITR 6252. The Apex Court categorically held that section 22 of the Act does not require registration of sale deed. The meaning of the word ‘owner’ in the context of section 22 has been held to be a person who is entitled to receive income in his own right. The Apex Court in Mysore Minerals Ltd. v. CIT [1999] 239 ITR 7751 and this Court in CIT v. R.L. Soo…

Navjyoti Sharma, Bangalore vs. DCIT Asmnt, Bangalore

In the result appeal filed by the assessee is allowed

ITA 235/BANG/2025[2016-17]Status: DisposedITAT Bangalore04 Nov 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Varadarajan D.P., A.RFor Respondent: Dr. Divya K.J., D.R
Section 142(1)Section 147Section 148Section 148ASection 45Section 54

…essee, "purchased" the share of each of his brothers and the assessee was, therefore, entitled to the relief under section 54(1). The question now is no longer res integra having regard to the decision of the Apex Court in CIT v. Podar Cement (P.) Ltd. [1997] 226 ITR 6252. The Apex Court categorically held that section 22 of the Act does not require registration of sale deed. The meaning of the word ‘owner’ in the context of section 22 has been held to be a person who is entitled to receive income in his own right. The Apex Court in Mysore Minerals Ltd. v. CIT [1999] 239 ITR 7751 and this Court in CIT v. R.L. Soo…

DCIT Central Circle 05, Delhi vs. Deepak Kothari, Kanpur

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

ITA 1834/DEL/2021[20017-18]Status: DisposedITAT Delhi06 Aug 2025

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Deepak Kothari, vs. ACIT, Central Circle – 5, 24/19, The Mall Kanpur, New Delhi. Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) ACIT, Central Circle – 5, vs. Deepak Kothari, New Delhi. 24/19, The Mall Kanpur, Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 05.06.2025…

Deepak Kathari, Kanpur vs. ACIT, CC-5, New Delhi

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

ITA 1205/DEL/2021[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Deepak Kothari, vs. ACIT, Central Circle – 5, 24/19, The Mall Kanpur, New Delhi. Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) ACIT, Central Circle – 5, vs. Deepak Kothari, New Delhi. 24/19, The Mall Kanpur, Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 05.06.2025…

Smt. Tejal Kaushal Shah, Mumbai vs. Income Tax Officer Ward, 25(1)(5), Mumbai

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

ITA 3303/MUM/2024[2012-13]Status: DisposedITAT Mumbai17 Apr 2025AY 2012-13

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri. Reepal Tralshawala
Section 143(2)Section 23Section 250Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM Smt. Tejal Kaushal Shah Income Tax Officer Ward, B-1102, Water Ford Apartment, Juhu 25(1)(5) Lane Barfiwala Marg, Andheri (W), Kautilya Bhavan, Bandra Kurla Vs. Mumbai – 400058. Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AARPS8702N (Assessee) : (Respondent) Assessee by : Shri. Reepal Tralshawala : Shri. Hemanshu Joshi (Sr. DR) Respondent by Date of Hearing : 21.01.2025 Date of Pronouncement : 17.04.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challengin…

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Suflam Infra Project Ltd, Nagpur

In the result, the departmental appeal is dismissed

ITA 46/NAG/2021[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

For Appellant: Shri Kapil Hirani, Adv &For Respondent: Shri Kailash C. Kanojiya, CTI DR
Section 143(3)Section 263Section 68

…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.97/Nag./2019 (Assessment Year : 2014-15) Sufalam Infra Project Ltd 125, Abhyankar Road, Sitabuldi, Nagpur ……………. Appellant PAN – AAQCS2011N v/s Pr. Commissioner of Income Tax ……………. Respondent (Central) Nagpur Assessee by : Shri Kapil Hirani, Adv & Shri Mukesh Agrawal, CA Revenue by : Shri Kailash C. Kanojiya, CTI DR AND ITA No.46/Nag./2021 (Assessment Year : 2014-15) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle 1(1), Nagpur v/s Sufalam Infra Proj…

Sufalam Infra Projects Ltd, Nagpur vs. Pr. CIT (Central ), Nagpur

In the result, the departmental appeal is dismissed

ITA 97/NAG/2019[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

For Appellant: Shri Kapil Hirani, Adv &For Respondent: Shri Kailash C. Kanojiya, CTI DR
Section 143(3)Section 263Section 68

…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.97/Nag./2019 (Assessment Year : 2014-15) Sufalam Infra Project Ltd 125, Abhyankar Road, Sitabuldi, Nagpur ……………. Appellant PAN – AAQCS2011N v/s Pr. Commissioner of Income Tax ……………. Respondent (Central) Nagpur Assessee by : Shri Kapil Hirani, Adv & Shri Mukesh Agrawal, CA Revenue by : Shri Kailash C. Kanojiya, CTI DR AND ITA No.46/Nag./2021 (Assessment Year : 2014-15) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle 1(1), Nagpur v/s Sufalam Infra Proj…

Jayaraman Jayasudha, Chennai vs. JCIT, Nusiness Range III(I/C), Chennai

In the result, the appeal of the assessee is dismissed

ITA 41/CHNY/2023[2006-07]Status: DisposedITAT Chennai14 Mar 2024AY 2006-07

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.41/Chny/2023 िनधा(रण वष( /Assessment Year: 2006-07 Jayaraman Jayasudha, The Jt. Commissioner Of 20/6, Easwari Apartment Vs. Income Tax, Beach Home Avenue, Business Range-Iii (I/C), Besant Nagar, Chennai. Chennai – 600 090. [Pan: Ahjpj-4767-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Viswanathan, Fca ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 14.03.2024 : 14.03.2024 घोषणा क" तारीख /Date Of Pronouncement

For Appellant: Shri R. Viswanathan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 54F

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजुनाथ. जी, लेखा सद" एवं "ी मनोमोहन दास, "ाियक सद" के सम' BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA No.41/Chny/2023 िनधा(रण वष( /Assessment Year: 2006-07 Jayaraman Jayasudha, The Jt. Commissioner of 20/6, Easwari Apartment Vs. Income Tax, Beach Home Avenue, Business Range-III (i/c), Besant Nagar, Chennai. Chennai – 600 090. [PAN: AHJPJ-4767-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri R. Viswanathan, FCA ""यथ" क" ओर से /R…

Kristina Nathabhai Krichchan, Surat vs. Dy. Commissioner of Income Tax, Circle-2(3), Surat

In the result, appeal filed by the assessee is allowed

ITA 349/SRT/2022[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271FSection 54B

…essee, "purchased" the share of each of his brothers and the assessee was, therefore, entitled to the relief under section 54(1). The question now is no longer res integra having regard to the decision of the Apex Court in CIT v. Podar Cement (P.) Ltd. [1997] 226 ITR 6252. The Apex Court categorically held that section 22 of the Act does not require registration of sale deed. The meaning of the word 'owner' in the context of section 22 has been held to be a person who is entitled to receive income in his own right. The Apex Court in Mysore Minerals Ltd. v. CIT [1999] 239 ITR 7751 and this Court in CIT v. R.L. Soo…

DCIT 7(3), Mumbai vs. Wyeth Ltd ( Formerly Known As Wyeth Lederle Ltd), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 3508/MUM/2010[2004-05]Status: DisposedITAT Mumbai09 Jun 2023AY 2004-05

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blepfizer Limited V. Acit- Special Range 23 (Earlier Known As Wyeth Lederle Limited) [Now The Dcit-Circle 7(3)] The Capital, G-Block Aayakar Bhavan Bandra Kurla Complex Mumbai- 400020 Bandra (E), Mumbai -400012 Pan: Aaacp3334M (Appellant) (Respondent) Acit- Ltu V. M/S. Wyeth Limited 28Th Floor, Centre - 1 (Formerly Known As Wyeth Lederle Ltd) Rbc Mahindra Towers World Trade Centre 4Th Floor, A- Wing Cuffe Parade, Mumbai Dr G.M. Bhosale Road Worli, Mumbai- 400055 Pan: Aaacw2641Q (Appellant) (Respondent) Assessee Represented By : Shri Vishal Kalra Department Represented By : Smt. Sujatha Iyangar

Section 43(6)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Pfizer Limited v. ACIT- Special Range 23 (Earlier known as Wyeth Lederle Limited) [Now the DCIT-Circle 7(3)] The Capital, G-Block Aayakar Bhavan Bandra Kurla Complex Mumbai- 400020 Bandra (E), Mumbai -400012 PAN: AAACP3334M (Appellant) (Respondent) ACIT- LTU v. M/s. Wyeth Limited 28th Floor, Centre - 1 (Formerly known as wyeth Lederle Ltd) RBC Mahindra Towers World Trade Centre 4th Floor, A- Wing Cuffe Parade, Mumbai Dr G.M. Bhosale Road Worli, Mumb…

Mangilal Lakahji Chowdhary, Pune vs. Income-Tax Officer, Ward - 3(1), Pune

Appeal is partly allowed in above terms

ITA 2791/PUN/2017[2013-14]Status: DisposedITAT Pune23 Sept 2022AY 2013-14

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.2791/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14

Section 143(3)Section 2(47)Section 269USection 41(1)Section 53A

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.DIPAK P.RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.2791/PUN/2017 िनधा"रण वष" / Assessment Year: 2013-14 Mangilal Lakahji Chowdhary, The Income Tax Officer, 4, Sr.No.19/1, Bharat Vihar, Vs Ward-3(1), Pune Opp. Karnataka School, Erandwane, Pune 411 004 PAN : ACGPC5231P Appellant/ Assessee Respondent /Revenue Assessee by Smt. Deepa Khare Revenue by Shri Ramnath P. Murkunde – DR Date of hearing 13/09/2022 Date of pronouncement 23/09/2022 आदेश / ORDER Per S.S.Godara, JM: Th…

Michelle Y.Poonawalla, Pune vs. Pr. Commissioner of Income-Tax, 4, Pune

In the result, the appeal of assessee is dismissed

ITA 667/PUN/2018[2013-14]Status: DisposedITAT Pune15 Jul 2022AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil PathakFor Respondent: Shri Anurag Srivastava
Section 143(3)Section 23Section 24Section 263Section 269USection 27

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.667/PUN/2018 धििाारण वर्ा / Assessment Year : 2013-14 Michelle Y. Poonawalla, 16-B/1, Sarosh Bhavan, Dr. Ambedkar Road, Pune – 411001 PAN : AANPV5236G .......अपीलार्थी / Appellant बिाम / V/s. Pr. Commissioner of Income Tax-4, Pune ……प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Anurag Srivastava सुनवाई की तारीख / Date of Hearing : 25-04-2022 घोषणा की तारीख / Date of…

Brace Iron & Steel P.Ltd, New Delhi vs. Addl.CIT, Special Range-2, New Delhi

In the result, appeal of Assessee is allowed

ITA 8617/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Aug 2021AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Lakshya Budhira, C.AFor Respondent: Shri Satpal Gulati, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.No.8617/Del./2019 Assessment Year 2015-2016 M/s. Brace Iron & Steel The Addl. Commissioner Pvt. Ltd., D2, 5th Floor, of Income Tax, Southern Park, Saket vs. Special Range-2, Place, New Delhi. C.R. Building, PIN – 110017 PAN AAECB9347C New Delhi. (Appellant) (Respondent) Shri S.K. Tulsiyan, Advocate Ms. Bhoomija Verma, Advocate For Assessee : Shri Lakshya Budhira, C.A. Ms. Ananya Rath, Advocate For Revenue : Shri Satpal Gulati, CIT-DR…

Anitha Bobba, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-6(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1863/HYD/2019[2008-09]Status: DisposedITAT Hyderabad04 Feb 2021AY 2008-09

Bench: Shri A. Mohan Alankamonyassessment Year: 2008-09 Smt. Bobba Anitha, Vs. Acit, Hyderabad. Circle-6(1), Pan: Bivpb 4181 K Hyderabad. (Appellant) (Respondent) Assessee By: Shri V. Siva Kumar Revenue By: Shri N. Srikanth, Dr Date Of Hearing: 12/01/2021 Date Of Pronouncement: 04/02/2021 Order Per A. Mohan Alankamony, Am.:

For Appellant: Shri V. Siva KumarFor Respondent: Shri N. Srikanth, DR
Section 143(3)Section 148Section 158BSection 250(6)Section 54Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “SMC”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Assessment Year: 2008-09 Smt. Bobba Anitha, Vs. ACIT, Hyderabad. Circle-6(1), PAN: BIVPB 4181 K Hyderabad. (Appellant) (Respondent) Assessee by: Shri V. Siva Kumar Revenue by: Shri N. Srikanth, DR Date of hearing: 12/01/2021 Date of pronouncement: 04/02/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: This appeal is filed by the assessee against the order of the Ld. CIT (A)-10, Hyderabad in appeal No. 0011/CIT(A)-10/2016-17, dated 14/08/2019 passed U/s. 143(3) r.w.s 147 and U…

J.R.D Tata Trust, Mumbai vs. CIT (E), Mumbai

In the result, the appeal is allowed

ITA 3738/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15
Section 12ASection 13(1)(c)Section 143(3)Section 263

…ITA No. 3738/Mum/2019 Assessment year: 2014-15 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment year: 2014-15 J R D Tata Trust ……………………….Appellant Bombay House, 24, Homi Mody Street Fort, Mumbai 400 001[PAN: AAATT0165F] Vs Deputy Commissioner of Income Tax Exemption Circle 2(1), Mumbai ……………………Respondent Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Rajesh Damor (CIT-DR) and Brijendra Kumar for the respondent Date of c…

Ratan Tata Trust, Mumbai vs. CIT (E), Mumbai

In the result, the appeal is allowed

ITA 3737/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15
Section 12ASection 13(1)(c)Section 143(3)Section 263

…ITA No. 3737/Mum/2019 Assessment year: 2014-15 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment year: 2014-15 Sir Ratan Tata Trust ……………………….Appellant Bombay House, 24, Homi Mody Street Fort, Mumbai 400 001[PAN: AAATS1013P] Vs Deputy Commissioner of Income Tax Exemption Circle 2(1), Mumbai ……………………Respondent Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Debashish Chandra (CIT-DR) and Brijendra Kumar for the respondent…

DCIT, Circle-II(I) vs. I.F.C.I. Ltd

In the result ITA number 2205/Del/2005 filed by the learned assessing officer is dismissed

ITA 2205/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Aug 2020AY 2001-2002

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

Section 139Section 142Section 143

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C ”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No Assessment Year 2120/Del/2005 2001-02 IFCI LIMITED The Deputy Commissioner of Vs. IFCI Towers Income Tax 61 Nehru Place Circle – 11(1) New Delhi C R Building PAN: AAACT0668G I P Estate New Delhi (Appellant) (Respondent) ITA No Assessment Year 2205/Del/2005 2001-2 The Deputy Commissioner of Income IFCI LIMITED Vs. Tax IFCI Towers Circle – 11(1) 61 Nehru Place C R Building New Delhi I P Estate PAN: AAACT0668G New Delhi (Appellant) (Respondent) For As…

Ifci Ltd vs. Addl. CIT, Circle-11(1)

In the result ITA number 2205/Del/2005 filed by the learned assessing officer is dismissed

ITA 2120/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Aug 2020AY 2001-2002

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

Section 139Section 142Section 143

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C ”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No Assessment Year 2120/Del/2005 2001-02 IFCI LIMITED The Deputy Commissioner of Vs. IFCI Towers Income Tax 61 Nehru Place Circle – 11(1) New Delhi C R Building PAN: AAACT0668G I P Estate New Delhi (Appellant) (Respondent) ITA No Assessment Year 2205/Del/2005 2001-2 The Deputy Commissioner of Income IFCI LIMITED Vs. Tax IFCI Towers Circle – 11(1) 61 Nehru Place C R Building New Delhi I P Estate PAN: AAACT0668G New Delhi (Appellant) (Respondent) For As…

Goldmohur Design and Apparel Park Ltd., Mumbai vs. Pr. Comm. of Income Tax - 7, Mumbai

ITA 3971/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2020AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Ravish Soodgoldmohar Design & Pr. Cit-7 R. No. 628, 6Th Floor, Apparel Park Ltd. 145, Goldmohar Mill, Aayakar Bhavan, M.K. Road, Vs. Dada Saheb Phalke Road, Mumbai – 400 020 Dadar (E), Mumbai- 400 014 Pan – Aadcg1613M (Appellant) (Respondent)

For Appellant: Shri Vipul JoshiFor Respondent: Shri. T. Kipgen &
Section 143Section 143(2)Section 143(3)Section 263

…Goldmohar Desine and Apparel Park Ltd. Vs. Pr. CIT-7 1 ITA No.3971/Mum/2017 A.Y 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri S.Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Goldmohar Design and Pr. CIT-7 R. No. 628, 6th Floor, Apparel Park Ltd. 145, Goldmohar Mill, Aayakar Bhavan, M.K. Road, Vs. Dada Saheb Phalke Road, Mumbai – 400 020 Dadar (E), Mumbai- 400 014 PAN – AADCG1613M (Appellant) (Respondent) Appellant by: Shri Vipul Joshi, Ms. Dinkle Hariya & Shri Divyesh Fataria, A.Rs Respondent by: Shri. T. Kipgen & Shri Rajesh Kumar Mishra, D.Rs Date of He…

CIT v. Podar Cement (P.) Ltd. (92 Taxmann 541) — Cited in 30 Judgments | BharatTax