CIT v. Suresh N. Gupta

166 Taxmann 313Reported decision2008#8822 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Sections most often in play

Section 143(3)Section 43CASection 50CSection 132Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

Issues it is cited on

section 113safe harboursection 50c(1)section 43csection 43caretrospective amendmentfull value of considerationtransfer of capital assetsection 56(2)(x)stamp duty valueblock periodsection 40a(2)(b)

Judgments citing CIT v. Suresh N. Gupta

DEPUTY COMMISSIONER, MUMBAI vs. GAURAV INVESTMENTS, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 5053/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Oct 2025AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankardeputy Commissioner Of Income Tax, Room No.656, 6Th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Appellant V/S Gaurav Investments, 1St Floor, B & C Block, Tradelink, E-Wing, ……………… Respondent Kamala Mill Compounds, Senapati Bapat Marg Lower Parel, Mumbai – 400023 Pan: Aadfg0064D

For Appellant: Shri Kshitiji Kasi ViswanathFor Respondent: Shri Swapnil Choudhary, Sr. DR
Section 143(3)Section 154Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Deputy Commissioner of Income Tax, Room No.656, 6th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Appellant v/s Gaurav Investments, 1st Floor, B & C Block, Tradelink, E-Wing, ……………… Respondent Kamala Mill Compounds, Senapati Bapat Marg Lower Parel, Mumbai – 400023 PAN: AADFG0064D Assessee by : Shri Kshitiji Kasi Viswanath Revenue by : Shri Swapnil Choudhary, Sr. DR Date of Hearing – 06/10/2025 Date of Order - 08/10/2025 O R D E R PER SA…

DCIT 42 1 1 MUMBAI, MUMBAI vs. SATYENDRA KUMAR TRILOKNATH GOYAL, MUMBAI

Accordingly\nwe see no reason to interfere with the decision of the CIT(A) who has deleted the\naddition made by the AO under section 43CA of the Act.\n16.\nIn result, appeal filed by the revenue i...

ITA 4421/MUM/2024[2014-15]Status: DisposedITAT Mumbai06 Oct 2025AY 2014-15
Section 250Section 43CSection 66Section 68Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VP &\nMS PADMAVATHY S, AM\nI.T.A. No. 4421/Mum/2024\n(Assessment Year: 2014-15)\nDCIT-42(1)(1),\n7th Floor, Room No. 732,\nKautilya Bhavan, BKC,\nMumbai-400051.\nVs.\nSatyendra Kumar Triloknath Goyal,\n1702, Pranay Nagar Society, Ram\nMandir Extn. Road, Vazira Naka,\nBorivali West, Mumbai-400091. PAN:\nAAEPG3578R\n(Appellant)\nRevenue / Appellant by\nAssessee / Respondent by\nDate of Hearing\nDate of Pronouncement\n(Respondent)\nShri Swapnil Chaudhary, Sr. DR\nShri Ajay R. Singh & Shri Akshay\nPawar, AR\n11.09.20…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SHRIPROP PROPERTIES PRIVATE LIMITED, BANGALORE

ITA 1283/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SPL SHELTERS PRIVATE LIMITED, CHENNAI

ITA 1273/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

SHRIPROP PROPERTIES PVT. LTD.,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

Accordingly.\n15. In result, appeal of both the assessees in ITA No. 1172 & 1173/Chny/2025\nare allowed and the appeal of the revenue in ITA No

ITA 1173/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19
For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, CHENNAI\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT\n& MS PADMAVATHY S, AM\nI.T.A. No. 1172/Chny/2025\n(Assessment Year: 2018-19)\nSPL Shelters Private Limited.\nNew No. 9, Lakshmi Neela Rite\nChoice Chamber, Bazullah Road,\nT. Nagar, Chennai-600017.\nPAN: AAVCS5350D\nVs.\nDCIT, CC-1(4),\nInvestigation Building,\nChennai-600034.\n: Respondent)\n(Appellant)\nI.T.A. No. 1273/Chny/2025\n(Assessment Year: 2018-19)\nDeputy Commissioner of Income\nTax, CC-1(4)\nNo. 46, Investigation Building, Income\nTax Office, Nungambakkam,\nChennai-600034.\nVs.\nSP…

SPL SHELTERS PVT. LTD.,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

ITA 1172/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

MERIDIAN CONSTRUCTION PRIVATE LIMITED,MUMBAI vs. A-DCIT, CIRCLE- 3(2)(1), MUMBAI

ITA 2220/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Jul 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Respondent: Ms. Ritu Kamal Kishore, CA
Section 148Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM I.T.A. No. 2220/Mum/2024 (Assessment Year: 2018-19) Meridian Construction Pvt. Ltd. 112-122, Hira Bhavan, Rajaram Mohan Roy Road, Prathana Samaj, Girgaon S.O, Mumbai-400004 PAN : AAACM4144Q Vs. A-DCIT, Circle-3(2)(1) Aayakar Bhavan, M.K. Road, Mumbai. Assessee) Respondent) Assessee/Appellant by Revenue/Respondent by : Ms. Ritu Kamal Kishore, CA : Smt. Mahita Nair, Sr. DR Date of Hearing Date of Pronouncement : 15.07.2024 : 29.07.2024 ORDER Per Padmavathy S, AM: This appeal by the assessee is against the or…

ALRAMEEZ CONSTRUCTION PVT LTD ,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE , MUMBAI

In the result grounds of appeal raised by assessee is allowed

ITA 482/MUM/2023[2018-2019]Status: DisposedITAT Mumbai12 Jun 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyalm/S Alrameez Construction Pvt. Ltd. 707/708, 7Th Floor, Jms Business Centre Behram Baug, Oshiwara Link Road, Jogeshwari West, Mumbai-400 080 Pan: Aafca8078A ...... Appellant Vs. Cit/Nfac Delhi ..... Respondent

For Appellant: NoneFor Respondent: Shri Manoj Kumar Sinha, Sr. AR
Section 143Section 148Section 250Section 270ASection 274Section 275Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s Alrameez Construction Pvt. Ltd. 707/708, 7th floor, JMS Business Centre Behram Baug, Oshiwara Link road, Jogeshwari west, Mumbai-400 080 PAN: AAFCA8078A ...... Appellant Vs. CIT/NFAC Delhi ..... Respondent Appellant by : None Respondent by : Shri Manoj Kumar Sinha, Sr. AR Date of hearing : 18/04/2023 Date of pronouncement : 12/06/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of National Faceless Appeal Centre (for shor…

MACROTECH DEVELOPERS LTD.(SUCCESSOR TO BELLISSIMO CROWN BUILDMART PVT LTD.,,MUMBAI vs. DCIT CENTRAL CIRCLE 7(3), MUMBAI

The appeal is allowed

ITA 2266/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Apr 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar, CIT DR
Section 115JSection 14ASection 928Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA Nos. 2266 & 2239/Mum/2022 (Assessment Years: 2017-18 & 2018-19) Macrotech Developers Ltd. (MDL) DCIT-7(3), 412, Floor-4, 17G, Room No.655, 6th Floor, Vardhaman Chamber, Cawasji Patel Road, Aaykar Bhavan, M.K. Road, Vs. Horniman Circle, Fort, Mumbai-400 020 Mumbai-400 001 (Appellant) (Respondent) PAN No. AAACL1490J Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 18.01.2023 Date of pronouncement : 17.04.2023 O R D E R PER PRASHANT MAHARISHI, AM:…

MACROTECH DEVELOPRS LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 7(3), MUMBAI

The appeal is allowed

ITA 2239/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 Apr 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar, CIT DR
Section 115JSection 14ASection 928Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA Nos. 2266 & 2239/Mum/2022 (Assessment Years: 2017-18 & 2018-19) Macrotech Developers Ltd. (MDL) DCIT-7(3), 412, Floor-4, 17G, Room No.655, 6th Floor, Vardhaman Chamber, Cawasji Patel Road, Aaykar Bhavan, M.K. Road, Vs. Horniman Circle, Fort, Mumbai-400 020 Mumbai-400 001 (Appellant) (Respondent) PAN No. AAACL1490J Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 18.01.2023 Date of pronouncement : 17.04.2023 O R D E R PER PRASHANT MAHARISHI, AM:…

THE COMMISSIONER OF INCOME TAX vs. SHRI H E PANDURANGA

The appeal is disposed of

ITA/211/2013HC Karnataka08 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 132Section 143(3)Section 147Section 158BSection 2Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.211 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(2), C.R. BUILDING QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: SHRI. H.E. PANDURANGA # 473, 4TH CROSS, 8TH MAIN HANUMANTHNAGAR, BANGALORE. ... RESPONDENT (RESPONDENT SERVED) - - - THIS…

Commissioner of Income Tax-VI, vs. M/s. Madras Chakkar Beedi Factory Pvt.Ltd.,

The appeal is disposed of

ITTA/211/2013HC Telangana05 Jul 2013
Section 132Section 143(3)Section 147Section 158BSection 2Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.211 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(2), C.R. BUILDING QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: SHRI. H.E. PANDURANGA # 473, 4TH CROSS, 8TH MAIN HANUMANTHNAGAR, BANGALORE. ... RESPONDENT (RESPONDENT SERVED) - - - THIS…

CIT v. Suresh N. Gupta (166 Taxmann 313) — Cited in 12 Judgments | BharatTax