CIT v. Smt. B.S. Shanthakumar

233 Taxmann 347High Court2015#9088 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 147Section 54Section 55A

Issues it is cited on

date of transfersection 54fsection 54transfersection 143(3)

Judgments citing CIT v. Smt. B.S. Shanthakumar

SHRI. VADAGUR NARAYANAPPA PREMACHANDRA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(1), BANGALORE

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

ITA 1032/BANG/2023[2011-12]Status: DisposedITAT Bangalore20 Jan 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri Balram R.Rao, AdvocateFor Respondent: Shri Sridhar .E, CIT-DR
Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER IT(IT)A No. 1032/Bang/2023 Assessment Year : 2011-12 Shri Vadagur The Assistant Narayanappa Commissioner of Premachandra, Income Tax, No. 50, Lakeshore International Homes, Taxation, Central Jail Road, Circle – 2(1), Vs. Bengaluru – 560 035. Bangalore. PAN: AQYPP8865G APPELLANT RESPONDENT Assessee by : Shri Balram R.Rao, Advocate Revenue by : Shri Sridhar .E, CIT-DR Date of Hearing : 24-10-2024 Date of Pronouncement : 20-01-2025 ORDER PER SOUNDARARAJAN K., JU…

KOTHARI SANJAY MANILAL, HUF,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1), AHMEDABAD

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

ITA 698/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Nov 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 698/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2018-19)

For Appellant: & Shri Parin Shah, A.RFor Respondent: Date of Hearing
Section 143(3)Section 250Section 54FSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 698/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2018-19) Kothari Sanjay Manilal, बनाम/ The DCIT HUF Circle 3(1)(1), Ahmedabad Vs. Sushil-Suraj, Lane No.17, 385/A, Satyagrah Chhawani, B/h. Hotel Court Yard Marriot, Ramdev Nagar Cross Road, Satellite, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAAHK7059K (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate अपीलाथ" ओर से/Appellant by : & Shri Parin Shah, A.R. Shri M.…

INDIRA GIRI,JAIPUR vs. ASSESSING OFFICER, INCOME TAX DEPARMENT JAIPUR

The appeal of the assessee is allowed

ITA 511/JPR/2023[2016-17]Status: DisposedITAT Jaipur02 Jan 2024AY 2016-17

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

For Appellant: Shri Sandeep Manik (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 54Section 54(2)Section 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,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. 511/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Indira Giri Assessing Officer, 1287, Mali Mohalla, outside Vs. Ward-2(5), Income Tax Office, Jaipur. Chandpole Gate, Jaipur. . LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPG 7713 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sandeep Ma…

ITO NON CORPORATE WARD 2(1), CHENNAI vs. A.M.K.SHAHUL HAMEED, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 1253/CHNY/2019[2012-13]Status: DisposedITAT Chennai24 Jan 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1253/Chny/2019 िनधा"रण वष"/Assessment Years: 2012-13 The Income Tax Officer, Shri A.M.K. Shahul Hameed, Non Corporate Ward 2(1), Vs. Old No. 5, New No. 9, Rangan Street, Chennai 600 034. T. Nagar, Chennai 600 017. [Pan:Aabph6895F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ar V. Sreenivasan, Addl. Cit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, C.A. सुनवाई की तारीख/ Date Of Hearing : 03.01.2022 घोषणा की तारीख /Date Of Pronouncement : 24.01.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-2, Chennai Dated 11.01.2019 Relevant To The Assessment Year 2012-13. 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2012-13 On 01.06.2013 Admitting Total Income Of ₹.10,82,700/-. The Case Was Selected For Scrutiny & After Following Due Process, The Assessment Was Completed Under Section 2

For Appellant: Shri AR V. Sreenivasan, Addl. CITFor Respondent: Shri B. Ramakrishnan, C.A
Section 2Section 54Section 54F

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. म॑जुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.1253/Chny/2019 िनधा"रण वष"/Assessment Years: 2012-13 The Income Tax Officer, Shri A.M.K. Shahul Hameed, Non Corporate Ward 2(1), Vs. Old No. 5, New No. 9, Rangan Street, Chennai 600 034. T. Nagar, Chennai 600 017. [PAN:AABPH6895F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri AR V. Sreenivasan, Addl. CIT ""थ" की ओर से/Respon…

SHRI KAMLESH CHANDRAKANT PATEL,,AHMEDABAD vs. THE ACIT, CIRCLE-6,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for the statistical purposes

ITA 634/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Vidhyut Trivedi, Sr.DR
Section 54FSection 56Section 57

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.634/Ahd/2014 ("नधा"रण वष"/Assessment Year : 2010-11) Kamlesh Chandrakant Patel बनाम/ The ACIT Prop. of West Coast Inc. Circle-6 Vs. Ahmedabad Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAXPP 0957 E (अपीलाथ"/Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri Biren Shah, AR ""यथ" क" ओर से/Respondent by: Shri Vidhyut Trivedi, Sr.DR सुनवाई क" तार"ख/ Date of Hearing 02/12/…

PRANAY LALITKUMAR JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1347/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad
Section 2(22)(e)Section 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1345/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Lalitkumar Kesarimal Jain, 10th Floor, Kumar Business Centre, CTS-29, Bund Garden Road, Camp, Pune-411 001 PAN : AAYPJ2211J .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1346/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Kruti Lalitkumar Jain, 10th Floor, Kumar Business…

KRUTI LALITKUMAR JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1346/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad
Section 2(22)(e)Section 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1345/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Lalitkumar Kesarimal Jain, 10th Floor, Kumar Business Centre, CTS-29, Bund Garden Road, Camp, Pune-411 001 PAN : AAYPJ2211J .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1346/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Kruti Lalitkumar Jain, 10th Floor, Kumar Business…

LALITKUMAR KESARIMAL JAIN,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeals of the assessee in ITA No

ITA 1345/PUN/2017[2012-13]Status: DisposedITAT Pune24 Sept 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.B. Prasad
Section 2(22)(e)Section 54F

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1345/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Lalitkumar Kesarimal Jain, 10th Floor, Kumar Business Centre, CTS-29, Bund Garden Road, Camp, Pune-411 001 PAN : AAYPJ2211J .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-7, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1346/PUN/2017 नििाारण वषा / Assessment Year : 2012-13 Kruti Lalitkumar Jain, 10th Floor, Kumar Business…

SMT Y S MYTHILY ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(1), BANGALORE

In the result, the appeal filed by the assessee for assessment year 2007-08 is allowed

ITA 1324/BANG/2017[2008-09]Status: DisposedITAT Bangalore13 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri H.Guruswamy, ITPFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 148Section 263Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1323 & 1324/Bang/2017 (Assessment years: 2007-08 & 2008-09) Smt.Y.S.Mythily, No.8, 3rd Main, 5th Cross, BEML Layout 5th Stage, Rajarajeshwarinagar, Bengaluru-560098. … Appellant Vs. Income-tax Officer Ward-3(2)(1), Bengaluru. … Respondent Appellant by : Shri H.Guruswamy, ITP Respondent by : Shri C.H.Sundar Rao, CIT(DR). Date of hearing : 31/01/2018 Date of pronouncement : 13/04/2018 O R D E R Per INTURI RAMA RAO, AM : These are appeals filed by the assessee…

SMT Y S MYTHILY ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(1), BANGALORE

In the result, the appeal filed by the assessee for assessment year 2007-08 is allowed

ITA 1323/BANG/2017[2007-08]Status: DisposedITAT Bangalore13 Apr 2018AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri H.Guruswamy, ITPFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 148Section 263Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1323 & 1324/Bang/2017 (Assessment years: 2007-08 & 2008-09) Smt.Y.S.Mythily, No.8, 3rd Main, 5th Cross, BEML Layout 5th Stage, Rajarajeshwarinagar, Bengaluru-560098. … Appellant Vs. Income-tax Officer Ward-3(2)(1), Bengaluru. … Respondent Appellant by : Shri H.Guruswamy, ITP Respondent by : Shri C.H.Sundar Rao, CIT(DR). Date of hearing : 31/01/2018 Date of pronouncement : 13/04/2018 O R D E R Per INTURI RAMA RAO, AM : These are appeals filed by the assessee…

SANGEETA UBEROI,NEW DELHI vs. ACIT, NEW DELHI

In the result appeal filed by the assessee stands allowed

ITA 5537/DEL/2010[2006-07]Status: DisposedITAT Delhi25 Apr 2017AY 2006-07

Bench: Sh. R. K. Panda & Smt. Beena A. Pillaisangeeta Oberai Acit A B-10A, Greater Kailas-I, Circle-23(1), New Delhi. Vs. Room No. 190, C. R. Building, Gir/Pan: Aagpu8313G New Delhi (Appellant) (Respondent)

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Bedobani Choudhary, Sr.DR
Section 143Section 143(1)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER Sangeeta Oberai ACIT A B-10A, Greater Kailas-I, Circle-23(1), New Delhi. Vs. Room No. 190, C. R. Building, GIR/PAN: AAGPU8313G New Delhi (Appellant) (Respondent) Appellant by : Sh. Tarandeep Singh, Adv. Respondent by : Sh. Bedobani Choudhary, Sr.DR Date of hearing : 13-04-2017 Date of pronouncement : 25-04-2017 O R D E R PER BEENA A. PILLAI, J.M : 1. The present appeal has been filed by the assessee against order dated 07.10.2010 passed by Ld. CIT (A)- XXIII,…

SANJAY SHARMA,CHENNAI vs. ASST CIT 26(1), MUMBAI

In the result the appeal filed by the assessee is hereby Allowed

ITA 3782/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Mar 2017AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.3782/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) बनाम/ Mr. Sanjay Sharma The Assistant C/O. Robust Hotels P. Ltd. Commissioner Of Income Vs. 365, Anna Salai, Tenyampet, Tax 26(1) Chennai - 600018 6Th Floor, K.G.Mittal Hospital Building, Charni Road, Mumbai - 400002 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Arvps9380F (अपीलाथ"/Appellant) (""थ" /Respondent) ..

For Appellant: Shri KiritSanghviFor Respondent: Smt. JyothilakshmiNayak
Section 10Section 142(1)Section 143(2)Section 54

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ “ई‘’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं/I.T.A. No.3782/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) बनाम/ Mr. Sanjay Sharma The Assistant C/o. Robust Hotels P. Ltd. Commissioner of Income Vs. 365, Anna Salai, Tenyampet, Tax 26(1) Chennai - 600018 6th Floor, K.G.Mittal Hospital Building, Charni Road, Mumbai - 400002 "थायीलेखासं./जीआइआरसं./PAN/GIR No. ARVPS9380F (अपीलाथ"/Appellant) (""थ" /Respondent) .. Assessee By: Shri KiritSanghvi Revenue By: Smt. JyothilakshmiNayak सुनवाईकीतारी…