CIT v. Reliance Communications Infrastructure Ltd.

21 Taxmann.com 118High Court2012#11275 most cited
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Judgments citing CIT v. Reliance Communications Infrastructure Ltd.

Principal Commissioner of Income Tax 7 Delhi vs. Uniparts India Ltd

Appeal are allowed

ITA/664/2023HC Delhi02 Feb 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 36(1)(iii)

…$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 664/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 7 DELHI ..... Appellant Through: Mr. Sunil Agarwal, Sr. SC with Mr. Shivansh B. Pandya, SC and Mr. Utkarsh Tiwari, Adv. Versus UNIPARTS INDIA LTD. ..... Respondent Through: Mr. Mayank Nagi and Mr. Tarun Singh, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 02.02.2024 CM APPL. 61111/2023 (Ex.) 1. Al…

Ila Sanat Jhaveri, Mumbai vs. Asst. Commissioner of Income Tax, Circle 19(1), Mumbai

In the result, appeal is allowed

ITA 2506/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Oct 2023AY 2016-17

Bench: Shri Aby T Varkey () & Ms. Padmavathy S. ()

Section 36Section 36(1)(iii)

…1 ITA 2506/Mum/2023 M/s Ila Sanat Jhaveri IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”,MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2506/Mum/2023 (Assessment year: 2016-17) M/s Ila Sanat Jhaveri, CC-5073, vs Assistant Commissioner of Income- Bharat Diamond Bourse, Bandra tax, Circle-19(1), Mumbai Kurla Complex, Bandra East, Matru Mandir, Tardeo, Mumbai-400 Mumbai-400 051 007 PAN : AAAPJ7079C APPELLANT RESPONDENT Present for the Assessee Shri Aadi Varma / Manoj Mundra Present for the Department Shri Rajesh Meshram – Sr AR Date of hearing 25/10/…

Geetanjali Hotels & Promoters Pvt Ltd, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee in ITA No

ITA 299/JPR/2017[2013-14]Status: DisposedITAT Jaipur26 Sept 2022AY 2013-14
For Appellant: Shri Mahendra Gargieya ( Adv.) &For Respondent: Ms. Runi Pal (Addl.CIT)a
Section 143(3)Section 14ASection 251(2)Section 36(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 298 & 299/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2013-14 cuke Geetanjali Hotels & Promoters Pvt. ACIT/DCIT, Ltd., Vs. Circle-2, 41, Sanjay Marg, Hathroi Fort, Jaipur. Jaipur-302001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG8756G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahend…

Geetanjali Hotels & Promoters Pvt Ltd, Jaipur vs. ACIT, Jaipur

In the result, the appeals of the assessee in ITA No

ITA 298/JPR/2017[2012-13]Status: DisposedITAT Jaipur26 Sept 2022AY 2012-13
For Appellant: Shri Mahendra Gargieya ( Adv.) &For Respondent: Ms. Runi Pal (Addl.CIT)a
Section 143(3)Section 14ASection 251(2)Section 36(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 298 & 299/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2013-14 cuke Geetanjali Hotels & Promoters Pvt. ACIT/DCIT, Ltd., Vs. Circle-2, 41, Sanjay Marg, Hathroi Fort, Jaipur. Jaipur-302001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG8756G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahend…

Gtl Ltd, Navi Mumbai vs. ACIT Ltu-2, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 588/MUM/2019[2013-14]Status: DisposedITAT Mumbai15 Jun 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 588/Mum/2019 & Cross Objection No. 192/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) Acit, Ltu-2, Gtl Ltd. 29Th Floor, Centre-1, World 412, Janmabhoomi बिधम/ Trade Centre, Mumbai. Chambers, 29, Walchand Vs. Hirachand Marg, Ballard Estate, Mumbai-400 038 स्थायीलेखासं./जीआइआरसं./Pan No. Aaacg3742L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 937/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) Acit, Ltu-2, Gtl Ltd. 29Th Floor, Centre-1, World 412, Janmabhoomi बिधम/ Trade Centre, Mumbai. Chambers, 29, Walchand Vs. Hirachand Marg, Ballard Estate, Mumbai-400 038 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Yogesh Thar, Ar प्रत्यथीकीओरसे/Respondentby : Shri Simi Samant, Dr सुनवाईकीतारीख/ : 21.01.2020 Date Of Hearing घोषणाकीतारीख / : 15.06.2020 Date Of Pronouncement

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Simi Samant, DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 588/Mum/2019 & Cross Objection No. 192/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) ACIT, LTU-2, GTL Ltd. 29th floor, Centre-1, World 412, Janmabhoomi बिधम/ Trade Centre, Mumbai. Chambers, 29, Walchand Vs. Hirachand Marg, Ballard Estate, Mumbai-400 038 स्थायीलेखासं./जीआइआरसं./PAN No. AAACG3742L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 937/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) ACIT, LTU-2, GTL Ltd. 29th floor, Centre-1, World 412,…

Smt. D. Sailaja, Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes in the manner indicated above

ITA 2350/CHNY/2016[2012-13]Status: DisposedITAT Chennai23 Dec 2019AY 2012-13

Bench: Shri Ramit Kochar & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 2350/Chny/2016 िनधा"रण वष"/Assessment Year: 2012-13 Mrs. D. Sailaja, The Deputy Commissioner Of No. 4, 10Th Street, Nandanam Vs. Income Tax, Extension, Nandanam, Non Corporate Circle Ii, Chennai 600 035. Chennai 600 034. [Pan:Aaops2743J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri J. Purshothaman, C.A. Shri Guru Bashyam, Addl. Cit ""थ" की ओर से/Respondent By : सुनवाई की तारीख/ Date Of Hearing : 26.11.2019 घोषणा की तारीख /Date Of Pronouncement : 23.12.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri J. Purshothaman, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी रिमत कोचर, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Ramit Kochar, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A. No. 2350/Chny/2016 िनधा"रण वष"/Assessment Year: 2012-13 Mrs. D. Sailaja, The Deputy Commissioner of No. 4, 10th Street, Nandanam Vs. Income Tax, Extension, Nandanam, Non Corporate Circle II, Chennai 600 035. Chennai 600 034. [PAN:AAOPS2743J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri J. Purshothaman, C.A. Shri Guru Bash…

ACIT, Circle-2(1), Kolkata vs. M/S. Bip Developers Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1366/KOL/2019[2013-14]Status: DisposedITAT Kolkata18 Dec 2019AY 2013-14

Bench: Shri P.M. Jagtap(Kz) & Shri A.T. Varkey, Jm] I.T.A. No. 1366/Kol/2019 Assessment Year: 2013-14 Acit, Cir-2(1) Kolkata......................................………………………….................................Appellant P-7, Chowringhee Square, Kolkata – 700 069. Vs M/S. Bip Developers Pvt. Ltd.........................................................................................Respondent Ground Floor, Building Beta Bengal Intelligent Park, Block-Ep & Gp, Sector-V, Salt Lake City, Kolkata – 700 091. [Pan: Aabcb 6203 A] Appearances By: Shri Supriyo Pal, Jcit, Sr. Dr Appearing On Behalf Of The Revenue. Shri A.K. Tibrewal, Fca & Shri Saurabh Gupta, Aca Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : November 14, 2019 Date Of Pronouncing The Order : December 18, 2019 Order Per P.M. Jagtp, Vice-(Kz)

Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(C)’, KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ) & Shri A.T. Varkey, JM] I.T.A. No. 1366/Kol/2019 Assessment Year: 2013-14 ACIT, CIR-2(1) Kolkata......................................………………………….................................Appellant P-7, Chowringhee Square, Kolkata – 700 069. Vs M/s. BIP Developers Pvt. Ltd.........................................................................................Respondent Ground Floor, Building Beta Bengal Intelligent Park, Block-EP & GP, Sector-V, Salt Lake City, Kolkata – 700 091. [PAN: AABCB 6203 A] Appearance…

ACIT, New Delhi vs. M/S. Lodhi Property Company Ltd., New Delhi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 4970/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Feb 2018AY 2007-08

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Charylodhi Property Company Ltd. Vs Dcit C/O Authorized Representative Sr Circle 4(1) Batliboi & Co., Golf View New Delhi. Corporate Tower-B, Sector 42, Sector Road, Gurgaon. Aabch0299N & Dcit Vs Lodhi Property Company Ltd. Circle 4(1) C/O Authorized Representative Sr Batliboi & New Delhi. Co., Golf View Corporate Tower-B, Sector 42, Sector Road, Gurgaon. Aabch0299N Assessee By Sh. R.S. Singhvi, Ca Sh. Satyajeet Goel, Ca Revenue By Sh. Ravi Kant Gupta, Sr. Dr

Section 35Section 36Section 37(1)

…ITA Nos. 4851 & 4970/Del/2011 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Lodhi Property Company Ltd. vs DCIT C/o Authorized Representative SR Circle 4(1) Batliboi & Co., Golf View New Delhi. Corporate Tower-B, Sector 42, Sector Road, Gurgaon. AABCH0299N & DCIT vs Lodhi Property Company Ltd. Circle 4(1) C/o Authorized Representative SR Batliboi & New Delhi. Co., Golf View Corporate Tower-B, Sector 42, Sector Road, Gurgaon. AABCH0299N Assessee by Sh. R.S. Singhvi, CA Sh. Satyajeet Goel, CA Revenue by Sh. Ra…

Lodhi Property Company Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 4851/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Feb 2018AY 2007-08

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Charylodhi Property Company Ltd. Vs Dcit C/O Authorized Representative Sr Circle 4(1) Batliboi & Co., Golf View New Delhi. Corporate Tower-B, Sector 42, Sector Road, Gurgaon. Aabch0299N & Dcit Vs Lodhi Property Company Ltd. Circle 4(1) C/O Authorized Representative Sr Batliboi & New Delhi. Co., Golf View Corporate Tower-B, Sector 42, Sector Road, Gurgaon. Aabch0299N Assessee By Sh. R.S. Singhvi, Ca Sh. Satyajeet Goel, Ca Revenue By Sh. Ravi Kant Gupta, Sr. Dr

Section 35Section 36Section 37(1)

…ITA Nos. 4851 & 4970/Del/2011 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Lodhi Property Company Ltd. vs DCIT C/o Authorized Representative SR Circle 4(1) Batliboi & Co., Golf View New Delhi. Corporate Tower-B, Sector 42, Sector Road, Gurgaon. AABCH0299N & DCIT vs Lodhi Property Company Ltd. Circle 4(1) C/o Authorized Representative SR Batliboi & New Delhi. Co., Golf View Corporate Tower-B, Sector 42, Sector Road, Gurgaon. AABCH0299N Assessee by Sh. R.S. Singhvi, CA Sh. Satyajeet Goel, CA Revenue by Sh. Ra…

CIT v. Reliance Communications Infrastructure Ltd. (21 Taxmann.com 118) — Cited in 9 Judgments | BharatTax