CIT v. Smt. Shakuntala Kantilal

117 Taxmann 95High Court2001#11031 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 2(47)Section 234BSection 234CSection 56(2)(x)(b)(B)

Issues it is cited on

relinquishment of rightlegal expensesmistake apparent from recordsection 48section 56(2)section 251fair market valuesection 56income from other sourcestransferprevious yearsection 143(2)

Judgments citing CIT v. Smt. Shakuntala Kantilal

MR. BIPINCHANDRA SHANTILAL SHAH,MUMBAI vs. ITO WARD 23 (1) (6), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 2933/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Oct 2024AY 2020-21

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Nishit GandhiFor Respondent: Shri H.M. Bhatt
Section 142(1)Section 143(2)Section 2(47)Section 234BSection 250Section 56Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2933/Mum./2023 (Assessment Year : 2020–21) Shri Bipinchandra Shantilal Shah Room no.11, First Floor, Kesar Building ……………. Appellant 201, Princess Street, Kalbadevi Mumbai 400 002 PAN – AAJPS1198J v/s Income Tax Officer ……………. Respondent Ward–23(1)(6), Mumbai Assessee by : Shri Nishit Gandhi Revenue by : Shri H.M. Bhatt Shri Ashok Kumar Ambastha Date of Hearing –02/08/2024 Date of Order – 22/10.2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The presen…

M/S RISHI CONSTRUCTION ,BHOPAL vs. THE ITO-1(2), BHOPAL

Appeals are allowed for statistical

ITA 88/IND/2023[2015-16]Status: DisposedITAT Indore27 Jun 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Acit (Central)-2, Rishi Construction, Bhopal F-11, Mansarovar Complex, Hoshangabad Road, बनाम/ Bhopal Vs.

Section 143(3)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 ACIT (Central)-2, Rishi Construction, Bhopal F-11, Mansarovar Complex, Hoshangabad Road, बनाम/ Bhopal Vs. (Revenue / Appellant) (Assessee / Respondent) Assessment Year: 2015-16 Rishi Construction, ITO, F-11, Mansarovar Complex, 1(2), बनाम/ Hoshangabad Road, Bhopal Vs. Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: AADFR7872A Assessee by Shri Sumit Nema, Sr. Adv., and Shri Gagan Tiwari, Adv Revenue…

ACIT CENTRAL -2 BHOPAL, BHOPAL vs. M/S RISHI CONSTRUCTION , BHOPAL

Appeals are allowed for statistical

ITA 220/IND/2022[2015-16]Status: DisposedITAT Indore27 Jun 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Acit (Central)-2, Rishi Construction, Bhopal F-11, Mansarovar Complex, Hoshangabad Road, बनाम/ Bhopal Vs.

Section 143(3)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 ACIT (Central)-2, Rishi Construction, Bhopal F-11, Mansarovar Complex, Hoshangabad Road, बनाम/ Bhopal Vs. (Revenue / Appellant) (Assessee / Respondent) Assessment Year: 2015-16 Rishi Construction, ITO, F-11, Mansarovar Complex, 1(2), बनाम/ Hoshangabad Road, Bhopal Vs. Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: AADFR7872A Assessee by Shri Sumit Nema, Sr. Adv., and Shri Gagan Tiwari, Adv Revenue…

ANIL BHAGWAN ADVANI,MUMBAI vs. ITO (IT) 1(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4385/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Jul 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Tapas MisraFor Respondent: Smt. Shailja Rai, CIT-DR
Section 154Section 251(1)Section 45(5)(b)Section 48Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 7269/Mum/2017 (A.Y. 2011-12) Anil Bhagwan Advani, 6/64 Shyam Niwas, Warden Road, Mumbai-400026 PAN: ADPPA6266J ...... Appellant Vs. ITO-(IT)-1(1)(1), Room No. 114, First Floor, Scindia House, Ballard Estate, Mumbai-400038. ..... Respondent ITO-(IT)-1(1)(1), Room No. 114, First Floor, Scindia House, Ballard Estate, Mumbai-400038. ..... Appellant Vs. Anil Bhagwan Advani, 6/64 Shyam Niwas, Warden Road, Mumbai-400026 PAN: ADPPA6266J ...... Respondent Appellant/Assesse…

LEILA ADVANI,MUMBAI vs. ACIT - 16(2), MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2270/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Jul 2022AY 2011-12
For Appellant: Sh. Tapas MishraFor Respondent: Smt. Shailja Rai, CIT-DR
Section 143Section 143(2)Section 45(5)(b)Section 48Section 48(1)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Leila Advani (Leila Bhagwan Advani), 6/65 Shyam Niwas, Bhulabhai Desai Road, Mumbai-400026 PAN: AADPA3793M ...... Appellant Vs. ACIT-16(2), Room No. 207, 2nd Floor, Matru Mandir, Tardeo Road, Mumbai-400007. ..... Respondent ACIT-19(2), Room No. 207, Matru Mandir, Tardeo Road, Mumbai-400007. ..... Appellant Vs. Leila Advani 6/65 Shyam Niwas, Bhulabhai Desai Road, Mumbai-400026 PAN: AADPA3793M ...... Respondent Assessee by : Sh. Tapas Mishra Revenue by : Smt. Shailja Rai, CI…

MAHESH PRATPSINH ASHAR,MUMBAI vs. ACIT, CIRCLE - 21(2), MUMBAI

In the result, appeal is allowed

ITA 2553/MUM/2019[2013-14]Status: DisposedITAT Mumbai16 Dec 2021AY 2013-14

Bench: Shri G.S. Pannu (Hon’Ble) & Shri Saktijit Dey (Hon’Ble)

Section 48

…1 ITA o.2553/mum/2019 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G.S. PANNU (HON’BLE PRESIDENT) AND SHRI SAKTIJIT DEY (HON’BLE JUDICIAL MEMBER) I.T.A. No.2553/Mum/2019 (Assessment year 2013-14) Shri Mahesh Pratapsingh Asher vs ACIT, Circle-21(2), Mumbai 33A, Sir Pochkhanawala Road Worli Colony PO, Mumbai Pan : AAFPA0850K APPELLANT RESPONDENT Appellant by Ms.Kinjal Bhuta, AR Respondent by Shri Bharat Andhle[CIT, (DR)] Date of hearing 21-10-2021 Date of pronouncement 16-12-2021 O R D E R Per Bench: This is an appeal by the assessee against order dated 25-02-2019 of learned Commissioner of…

THE ITO, WARD-2(2)(1),, AHMEDABAD vs. SHRI JAGDISHCHANDRA B. PATEL,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 2166/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Nov 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2166/Ahd/2016 With C.O.159/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 I.T.O, Shri Jagdishchandra B. Patel, Ward-2(2)(1), Vs. 4A, Ketan Society, Ahmedabad. Nr. Sardar Patel Colony, Navjivan Post, Ahmedabad. Pan: Afupp4222L

For Appellant: Shri Dhiren Shah &
Section 48

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2166/AHD/2016 With C.O.159/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 I.T.O, Shri Jagdishchandra B. Patel, Ward-2(2)(1), Vs. 4A, Ketan Society, Ahmedabad. Nr. Sardar Patel Colony, Navjivan Post, Ahmedabad. PAN: AFUPP4222L (Applicant) (Respondent) : Revenue by Shri N.R. Soni, C.I.T, D.R Assessee by : Shri Dhiren Shah & Ms Nupur Shah, A.Rs सुनवाई क" तार"ख/Date of Hearing : 10/10/2019 घोषणा क" तार"ख /Date of Pron…

GUJARAT VENTURE CAPITAL FUND 1995,,AHMEDABAD vs. THE ACIT, CIRCLE-10,, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2869/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Jan 2019AY 2009-10
Section 143(3)Section 234ASection 45(1)Section 48Section 48(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD BEFORE, JUSTICE SHRI P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2869/AHD/2013 "नधा"रण वष"/Asstt. Year: 2009-2010 Gujarat Venture Capital Fund 1995 A.C.I.T, 1st Floor, Premchand House, Vs. Circle-10, Ashram Road, Ahmedabad Ahmedabad PAN: AAATG2269D (Applicant) (Respondent) : Assessee by Shri S.N. Soparkar & Parin Shah, A.Rs : Revenue by Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 03/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 21/01/2019 आदेश/O R D E R PER WA…

ASST CIT 21(3), MUMBAI vs. SHREE KRISHNA PHARMACY, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 3947/MUM/2016[2007-08]Status: DisposedITAT Mumbai19 Apr 2018AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Asst. Cit 21(3) Vs. Shree Krishna Pharmacy R.No.209, 2Nd Floor Shop No.1, Shree Omkar Pirmal Chambers Chs, New Prabhadevi Lalbaug, Mumbai Road Mumbai – 400 025 Pan/Gir No. Aasfs9139G Appellant) .. Respondent)

Section 143(3)Section 147Section 48Section 50CSection 55

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM Asst. CIT 21(3) Vs. Shree Krishna Pharmacy R.No.209, 2nd Floor Shop No.1, Shree Omkar Pirmal Chambers CHS, New Prabhadevi Lalbaug, Mumbai Road Mumbai – 400 025 PAN/GIR No. AASFS9139G Appellant) .. Respondent) Revenue by Shri M.C. Omi Ningshen Assessee by Shri Devendra Jain Date of Hearing 17/04/2018 Date of Pronouncement 19/04/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A) – 33, Mumbai dated 30/03/2016 for A.Y.2007-08 in the matter of or…

CIT v. Smt. Shakuntala Kantilal (117 Taxmann 95) — Cited in 9 Judgments | BharatTax