CIT v. Sadhna Gupta

32 Taxmann.com 185High Court2013#20474 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 154Section 43CASection 50CSection 56(2)(vii)(b)Section 69Section 131(1)(d)Section 143(1)

Issues it is cited on

section 131(1)(d)section 55arectification under section 154section 131(1)section 43csection 43casection 55section 56(2)(vii)(b)section 56(2)(vii)section 269section 56(2)fair market value

Judgments citing CIT v. Sadhna Gupta

Mr. Hirjiparbat Gada, Mumbai vs. ITO- Circle 24(1), Mumbai

In the result, In the result, the appeal of the assesse bearing ITA No

ITA 528/MUM/2024[2016-17]Status: DisposedITAT Mumbai11 Aug 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar- A.Y. 2014-15 - A.Y. 2014-15 - A.Y. 2016-17

For Appellant: Shri Vipul Joshi a/w Shri Prashant GhumareFor Respondent: Shri Hemanshu Joshi, SR DR
Section 143(1)Section 143(2)Section 143(3)Section 154Section 2Section 250Section 43CSection 56(2)(vii)Section 6Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER - A.Y. 2014-15 - A.Y. 2014-15 - A.Y. 2016-17 Mr. Hirji Parbat Gada vs Income-tax Officer-Circle 24(1), 22/36, Amar Jyoti Bldg, Piramal chamber, Lalbaug, Four Bungalow Road, C.P. Mumbai-400 012 Compound, Andheri (West), Mumbai-400 058 PAN: AEJPG9811N APPLICANT RESPONDENT Assessee by : Shri Vipul Joshi a/w Shri Prashant Ghumare Respondent by : Shri Hemanshu Joshi, SR DR Date of hearing : 07/08/2025 Date of pronouncement : 11/08/2025 O R D E R Per Bench: The…

Mr. Hirjiparbat Gada, Mumbai vs. ITO-Ward 24(1), Mumbai

In the result, In the result, the appeal of the assesse bearing ITA No

ITA 527/MUM/2024[2014-15]Status: DisposedITAT Mumbai11 Aug 2025AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar- A.Y. 2014-15 - A.Y. 2014-15 - A.Y. 2016-17

For Appellant: Shri Vipul Joshi a/w Shri Prashant GhumareFor Respondent: Shri Hemanshu Joshi, SR DR
Section 143(1)Section 143(2)Section 143(3)Section 154Section 2Section 250Section 43CSection 56(2)(vii)Section 6Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER - A.Y. 2014-15 - A.Y. 2014-15 - A.Y. 2016-17 Mr. Hirji Parbat Gada vs Income-tax Officer-Circle 24(1), 22/36, Amar Jyoti Bldg, Piramal chamber, Lalbaug, Four Bungalow Road, C.P. Mumbai-400 012 Compound, Andheri (West), Mumbai-400 058 PAN: AEJPG9811N APPLICANT RESPONDENT Assessee by : Shri Vipul Joshi a/w Shri Prashant Ghumare Respondent by : Shri Hemanshu Joshi, SR DR Date of hearing : 07/08/2025 Date of pronouncement : 11/08/2025 O R D E R Per Bench: The…

Mr. Hirjiparbat Gada, Mumbai vs. ITO-Ward 24(1), Mumbai

In the result, In the result, the appeal of the assesse bearing ITA No

ITA 526/MUM/2024[2014-15]Status: DisposedITAT Mumbai11 Aug 2025AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

Section 143(1)Section 143(2)Section 143(3)Section 154Section 250Section 43CSection 56(2)(vii)Section 6Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No 526/Mum/2024 - A.Y. 2014-15 ITA No 527/Mum/2024 - A.Y. 2014-15 ITA No 528/Mum/2024 - A.Y. 2016-17 Mr. Hirji Parbat Gada 22/36, Amar Jyoti Bldg, Four Bungalow Road, C.P. Compound, Andheri (West), Mumbai-400 058 PAN: AEJPG9811N APPLICANT Assessee by Respondent by Date of hearing Date of pronouncement vs Income-tax Officer-Circle 24(1), Piramal chamber, Lalbaug, Mumbai-400 012 RESPONDENT Shri Vipul Joshi a/w Shri Prashant Ghumare Shri Hemanshu Joshi, SR DR 07…

DCIT, Jaipur vs. Advent Infraprojects Pvt. Ltd., Jaipur

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

ITA 333/JPR/2017[2015-16]Status: DisposedITAT Jaipur15 Nov 2017AY 2015-16

Bench: Or During The Hearing Of This Appeal.” 2. There Was A Search U/S 132 Of The Act On 17.12.2014 In The Case

For Appellant: Shri D.C. Agrawal (Adv.)For Respondent: Shri Vrindera Mehta (CIT)
Section 132Section 50DSection 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 333/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke The DCIT, M/s Advent Infraprojects Pvt. Ltd., Vs. Central Circle-3, 424-425, Ganpati Plaza, M.I. Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCA2327C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri D.C. Agrawal (Adv.) jktLo dh vksj ls@ Revenue by : Shri Vrindera…

CIT v. Sadhna Gupta (32 Taxmann.com 185) — Cited in 4 Judgments | BharatTax