CIT v. Sri Hariram Hotels (Purchase) Ltd.

188 Taxmann 170High Court2010#11490 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 24(b)Section 48Section 55

Issues it is cited on

section 24(b)section 48cost of improvementsection 24long term capital gaintransferpersonsection 143(3)section 143interesttotal incomecompany

Judgments citing CIT v. Sri Hariram Hotels (Purchase) Ltd.

INCOME TAX OFFICER, WARD-11(1), DELHI vs. HKT CORPORATION PVT LTD, DELHI

The appeal are dismissed

ITA 1036/DEL/2024[2020-21]Status: DisposedITAT Delhi09 Jul 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.1036/Del/2024 Assessment Year: 2020-21 Income Tax Officer, Ward-11(1), Delhi Vs. M/s. HKT Corporation Pvt. Ltd., 7, South Patel Nagar, New Delhi PAN: AACCH0308M (Appellant) (Respondent) Assessee by Sh. Tarandeep Singh, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 23.06.2025 Date of pronouncement 09.07.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue's appeal for assessment year 2020-21, arises against the Comm…

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.…

MR. MEHUL HARISH NISAR,MUMBAI vs. ACIT-CIRCLE20(2),, MUMBAI

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

ITA 4702/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Sept 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2017-18 Mr. Mehul Nisar, Acit-Circle-20(2), Amrut Tower, 247, Telang Road, Piramal Chambers, Vs. Matunga, Mumbai-400012. Mumbai-400019. Pan No. Aadpn 9622 Q Appellant Respondent

For Respondent: Mr. K. Gopal

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) Assessment Year: 2017-18 Mr. Mehul Nisar, ACIT-Circle-20(2), Amrut Tower, 247, Telang Road, Piramal Chambers, Vs. Matunga, Mumbai-400012. Mumbai-400019. PAN NO. AADPN 9622 Q Appellant Respondent : Mr. K. Gopal, Assessee by Ms. Neha Paranjpe Revenue by : Mrs. Mahita Nair, Sr. DR Date of Hearing : 06/08/2024 Date of pronouncement : 27/09/2024 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against order dated 26.10.2023 passed by…

JAYANTHI KRISHNAMURTHY, L/R DIVYA KRISHNASAYEE,CHENNAI vs. DCIT, CENTRAL CIRCLE-III(4), CHENNAI

The appeal stand allowed in terms of our above order

ITA 893/CHNY/2023[2006-07]Status: DisposedITAT Chennai03 Jun 2024AY 2006-07

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Amandhon’Ble Shri Manu Kumar Giri, Jm आयकरअपीलसं./ Ita No.893/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2006-07) Ms.Diyyakrishnasayee Dcit बनाम/ L/R Of Late Jayanthi Krishnamurthy Central Circle-Iii(4) 12, Bakthavatchalam Colony Ii Street, Vs. Chennai. Vadapalani, Chennai-600 026. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Adxpj-7239-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Y.Sridhar (Ca) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 15-05-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Y.Sridhar (CA) - Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. DR
Section 132Section 153ASection 154Section 36(1)(iii)

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनुकुमार िग7र, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AMANDHON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपीलसं./ ITA No.893/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2006-07) Ms.DiyyaKrishnasayee DCIT बनाम/ L/R of late Jayanthi Krishnamurthy Central Circle-III(4) 12, Bakthavatchalam Colony II Street, Vs. Chennai. Vadapalani, Chennai-600 026. "थायीलेखासं./जीआइआरसं./PAN/GIR No.ADXPJ-7239-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

ACIT CIRCLE-20(2), NEW DELHI vs. SADHNA AGGARWAL, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6620/DEL/2019[2016-17]Status: DisposedITAT Delhi15 Mar 2023AY 2016-17

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Anuj Jain, CAFor Respondent: Shri Abhishek Kumar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.6620/DEL/2019 Assessment Year 2016-17 ACIT, Circle-20(2), vs. Smt. Sadhna Aggarwal, New Delhi. F-4, 3rd Floor, Maharani Bagh, New Delhi. TAN/PAN: ABRPA0054A (Appellant) (Respondent) Appellant by: Shri Anuj Jain, CA Respondent by: Shri Abhishek Kumar, CIT-DR Date of hearing: 22 12 2022 Date of pronouncement: 15 03 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the Revenue against the order of the Commissioner of Income Ta…

ANALJIT SINGH,DELHI vs. DCIT, CIRCLE- 16(2), DELHI

In the result, the appeal of the assessee is partly allowed

ITA 4737/DEL/2017[2014-15]Status: DisposedITAT Delhi01 Dec 2017AY 2014-15

Bench: Shri Amit Shukla & Shri O.P.Kant

Section 143(3)Section 2Section 50D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER I.T.A .No.-4737/Del/2017 (ASSESSMENT YEAR-2014-15) Shri Analjit Singh, Vs. DCIT, 15, Aurangzeb Road, Delhi-110011. Circle-16(2), Delhi. PAN-ABLPS7514D (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv. & Sh. Gaurav Jain, Adv. Respondent by Sh. G.C.Srivastava, Special Counsel & Sh. Suvinaj Kumar Dash, Adv. Date of Hearing 06.11.2017 Date of Pronouncement 01.12.2017 ORDER PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against the imp…

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…

ARIHANT CONSTRUCTION,MUMBAI vs. ASST CIT 18(1), MUMBAI

In the result, appeal of assessee is allowed in part

ITA 6692/MUM/2013[2010-11]Status: DisposedITAT Mumbai25 May 2016AY 2010-11
For Appellant: Shri A.V.SondeFor Respondent: Shri P.Nagendra Kumar
Section 143(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘जी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM आमकय अऩीर सं./ITA No.6692/Mum/2013 (नििाारण वषा / Assessment Year :2010-11) M/s Arihant Construction, Vs. The ACIT-18(1), Mumbai 2/1-12, Harharwala Building, 347-N.M.Joshi Marg, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAAFA 6411 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri A.V.Sonde याजस्व की ओर से /Revenue by : Shri P.Nagendra Kumar सुनवाई की तायीख / Date of Hearing : 25/04/2016 घोषणा की तायीख/Da…