CiT v. Sri. Hari Ram Hotels P. Ltd.

27 Taxmann.com 104Income Tax Appellate Tribunal2012#13946 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 24(b)Section 48 Section 55

Judgments citing CiT v. Sri. Hari Ram Hotels P. Ltd.

DCIT 3(2)(1), MUMBAI, MUMBAI vs. NEVILLE TULI, MUMBAI

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 3203/MUM/2023[2013-14]Status: DisposedITAT Mumbai26 Nov 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Porus Kaka, Ld. Senior AdvocateFor Respondent: Shri Preetam kumar Turerao, Ld. SR. AR

Section 24Section 250Section 55

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT 3(2)(1), Mr. Neville Tuli, Room No.608, 6th Floor, G-2b Nariman Bhavan, Aayakar Bhavan, Vs. Nariman Point, M.K. Road, Maharashtra- 400021 Mumbai PAN: ABUPT5432A Maharashtra- 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Porus Kaka, Ld. Senior Advocate, Shri Manish Kant, Ld. Advocate & Shri Shekhar Gupta, Ld. A.R. Revenue by : Shri Preetam kumar Turerao, Ld. SR. AR. Date of Hearing : 11.11.2024 Date of…

BANI BROTO BANERJEE ,KOLKATA vs. CIT(A), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 520/KOL/2023[2014-15]Status: DisposedITAT Kolkata18 Nov 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 520/Kol/2023 Assessment Year: 2014-2015 Bani Broto Banerjee,…………………..…………Appellant Sanskriti, Flat – 3A, 148, Rashbehari Avenue, Near Deshapriya Park, Kolkata-700029 [Pan:Abppb0424P] -Vs.- Commissioner Of Income Tax (Appeals),……Respondent Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031 Appearances By: Shri Akshay Ringasia, C.A., Appeared On Behalf Of The Assessee Smt. Ranu Bisws, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : September 24, 2024 Date Of Pronouncing The Order : November 18, 2024 O R D E R

Section 142(1)Section 143(2)Section 48Section 57

…ITA No. 520/KOL/2023 (A.Y. 2014-2015) Bani Broto Banerjee THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 520/KOL/2023 Assessment Year: 2014-2015 Bani Broto Banerjee,…………………..…………Appellant Sanskriti, Flat – 3A, 148, Rashbehari Avenue, Near Deshapriya Park, Kolkata-700029 [PAN:ABPPB0424P] -Vs.- Commissioner of Income Tax (Appeals),……Respondent Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031 Appearances by: Shri Akshay Ringasia, C.A., appeared on behalf of the assessee Smt. Ranu Bisws, Addl.…

DCIT, CIRCLE- 4(1), NEW DELHI vs. KANWAL MOHAN SINGH SEHGAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 500/DEL/2019[2015-16]Status: DisposedITAT Delhi25 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2015-16

For Appellant: Shri Sanjeev Khurana, CAFor Respondent: Shri Anuj Garg, Sr. DR

Section 131(1)(d)Section 24Section 43Section 48Section 54

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2015-16 DCIT, Circle-4(1), Vs. Sh. Kanwal Mohan Singh Sehgal New Delhi. Flat No. 8, Ground Floor, Block Saraswati-8, Sector-D, Pocket-6, Vasant Kunj, Delhi- 110 070 PAN AANPS0486K (Appellant) (Respondent) Assessee by: Shri Sanjeev Khurana, CA Department by: Shri Anuj Garg, Sr. DR Date of Hearing: 06.07.2022 Date of 25.08.2022 pronouncement O R D E R PER ASTHA CHANDRA The appeal by the Revenue is directed against the order dated 07.09.2018 of the Ld. C…

SHREE BAL PROPERTIES & FINANCE P. LTD,MUMBAI vs. PR. CIT 2, MUMBAI

ITA 2848/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Jun 2020AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Soodm/S Shree Bal Properties & Finance P. Ltd Pr. Commissioner Of Income-Tax -2, 4, Buona Case, Sir P.M Road, Room No. 344, 3Rd Floor, Aaykar Bhavan Vs. Opp. Kashmir Arts Emporium, M.K Road, Mumbai – 400 020. Fort, Mumbai - 400 001. Pan –Aaccs1776N M/S Shree Bal Properties & Finance P. Ltd Dy. Commissioner Of Income-Tax 2(3)(2), 4, Buona Case, Sir P.M Road, Room No. 552, Aaykar Bhavan Vs. Opp. Kashmir Arts Emporium, M.K Road, Mumbai – 400 020. Fort, Mumbai - 400 001. Pan – Aaccs1776N Appellant By: S/Shri Mihir Naniwadekar & Kalpesh Turalkar, A.Rs Respondent By: S/Shri Salil Mishra, Cit D.R & V.Vinod Kumar, D.R Date Of Hearing: 04.03.2020 Date Of Pronouncement: 09.06.2020

For Appellant: S/shri Mihir Naniwadekar & Kalpesh Turalkar, A.RsFor Respondent: S/shri Salil Mishra, CIT D.R & V.Vinod Kumar, D.R

Section 115JSection 14Section 143(1)Section 143(3)Section 24Section 263

…Shree Bal Properties and Finance P. Ltd. Vs ACIT- 2(3)(2), Mumbai 1 A.Y 2014-15 – ITA No. 345/Mum/2018 Shree Bal Properties and Finance P. Ltd. Vs ACIT- 2(3)(2), Mumbai A.Y 2014-15 – ITA No. 345/Mum/2018 IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri G. Manjunatha, Accountant Member and Shri Ravish Sood, Judicial Member M/s Shree Bal Properties & Finance P. Ltd Pr. Commissioner of Income-tax -2, 4, Buona Case, Sir P.M Road, Room No. 344, 3rd Floor, Aaykar Bhavan Vs. Opp. Kashmir Arts Emporium, M.K Road, Mumbai – 400 020. Fort, Mumbai - 400 001. PAN –AACCS1776N M/s Shree Bal Properties & Fin…

ASHOK KUMAR SHAHI,NEW DELHI vs. ACIT, CIRCLE-61(1), NEW DELHI

In the result, the Appeal of the assessee is allowed

ITA 5155/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Oct 2019AY 2014-15

Bench: Shri H.S. Sidhua.Y.: 2014-15

For Appellant: Sh. Gaurav Singhal, CAFor Respondent: Ms. Ekta Vishnoi, Sr. DR

Section 24Section 48

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y.: 2014-15 Ashok Kumar Shahi, VS. ACIT, CIRCLE 61(1), 522, Green Heavens Sail CGHS, New Delhi Plot No. 35, Sector-4, Dwarka, New Delhi – 110 078 (PAN: AIDPS1318L) (Appellant) (Respondent) Assessee by : Sh. Gaurav Singhal, CA Department by : Ms. Ekta Vishnoi, Sr. DR. O R D E R This appeal filed by the Assessee is directed against the Order dated 31.5.2018 of the Ld. CIT(A)-20, New Delhi pertaining to assessment year 2014-15 on the following grounds:- “1. That both Learned Assistant Commissioner of Inco…

DCIT CEN CIR 3, MUMBAI vs. SWAN ENERGY LTD, MUMBAI

ITA 6662/MUM/2014[2011-12]Status: DisposedITAT Mumbai06 Dec 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6662 & 3870/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2011-12 & 2010-11) Dcit Cen Cir 3 M/S Swan Energy Ltd. Room No. 905, Pratistha Formerly Known As Swan Mills Ltd, 2Nd Bhavan, Marines Lines, बिधम/ Mumbai-400020. Floor, Feltham House, Vs. Ballard Estate, J.N. Herdia Marg, Mumbai- 400001. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7890Q & आयकरअपीलसं./ I.T.A. No. 5778 & 2924/Mum/2014 (निर्धारणवर्ा / Assessment Year:2011-12 & 2010-11) M/S Swan Energy Ltd. Acit Rg 7(2) Formerly Known As Swan Room No. 626, M. K. बिधम/ Mills Ltd, 2Nd Floor, Feltham Road, Churchgate, Vs. House, Ballard Estate, J.N. Mumbai-400020. Herdia Marg, Mumbai- 400001. अपीलाथीकीओरसे/ Appellant By : Sh. J. P. Bairagazd प्रत्यथीकीओरसे/Respondentby : Ms. Abha Kala Chanda सुनवाईकीतारीख/ : 27/09/2017 Date Of Hearing घोषणाकीतारीख / : 06/12/2017 Date Of Pronouncement M/S Swan Energy Ltd..

For Appellant: Sh. J. P. BairagazdFor Respondent: Ms. Abha Kala Chanda

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 6662 & 3870/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2011-12 & 2010-11) DCIT Cen Cir 3 M/s Swan Energy Ltd. Room No. 905, Pratistha Formerly Known as Swan Mills Ltd, 2nd Bhavan, Marines Lines, बिधम/ Mumbai-400020. Floor, Feltham House, Vs. Ballard Estate, J.N. Herdia Marg, Mumbai- 400001. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCS7890Q & आयकरअपीलसं./ I.T.A. No. 5778 & 2924/Mum/2014 (निर्धारणवर्ा / Assessment Year:2011-12 & 2010-11) M/s Swan Energy Ltd. ACIT RG 7(2) Formerly Known as S…

ANAND PRAKASH,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 4222/DEL/2014[2008-09]Status: DisposedITAT Delhi20 Nov 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2008-09]

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri S.K. Jain, Sr. DR

Section 143(3)Section 24Section 48Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2008-09] Shri Anand Prakash Vs. The Addl. CIT Prop. M/s National Street Suppliers Range - 1 71, Navyug Market Ghaziabad Ghaziabad PAN : ADDPP 5884 B [Appellant] [Respondent] Date of Hearing : 08.11.2017 Date of Pronouncement : 20.11.2017 Assessee by : Shri Akhilesh Kumar, Adv Revenue by : Shri S.K. Jain, Sr. DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER, This appeal filed by the assessee is directed against the order dated 03.03.2014…