CIT v. Uniya Co-operative Housing Society Ltd.

314 ITR 272High Court2009#24432 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,276 Indian tax judgments — from 2016 to 2020.

Judgments citing CIT v. Uniya Co-operative Housing Society Ltd.

M/S. Ashadeep Developers, Na

ITA 1337/AHD/2016[1999-00]Status: DisposedITAT Surat04 Feb 2020AY 1999-00

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1337/Ahd/2016 िनधा"रण वष"/Assessment Year: 1999-2000 M/S. Ashadeep Developers, Income Tax Officer, Shyam Nagar-4, Near Ward-1, Navsari Seventh Day High School, Vijalpore, Navsari 396450 Pan: Aaaaa 9272 F अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 143Section 144Section 148

…A.Y. 99-00 Page 3 of 17 v. ACIT [2014] 107 DTR (Gujarat) 209 (PB-104) CIT v. Baldev Plaza [2013] 94 DTR (All) 313, (PB-113), ITO v. Nisarg Co-op Housing Society Ltd. [2011] 48 SOT 136 (Ahmedabad-Trib) PB-122) , CIT v. Umiya Co- op Housing Society Ltd. [2009] 314 ITR 272 (Gujarat) (PB-124), Manjusha Estate Pvt. Ltd. v. ITO [2009] 314 ITR 263 (Gujarat) and ITO v. Agencies Rajasthan (P) Ltd. [ 2008] 117 (JP) 542(PB-136) contended that the AO did not have authority to refer the matter to DVO under section 131 (1)(d) of the Act on 06.08.1999 when no proceedings were pending on the date neither any return was filed no…

DCIT, Cir-33, Kolkata vs. M/S Estate of Late Lai Yun Hsiang Liu, AOP, Kolkata

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

ITA 984/KOL/2015[2009-2010]Status: DisposedITAT Kolkata29 Nov 2017AY 2009-2010
For Appellant: Shri David Z. Chawngthu, Addl. CITFor Respondent: Shri Jaladhar Panja, Advocate
Section 143(3)Section 147Section 55A

…nt was reopened on the basis of DVO’s report in the case of Mr. Tung Kind Liu and not in the case of the assessee. Therefore, ld CIT(A), following the judgment of Hon’ble Gujarat High Court, in the case of CIT vs. Umiya Co-op. Housing Society Ltd. Reported in 314 ITR 272 (Guj), wherein it was held that: “When the notice under section 148 has been issued and addition has been made by adopting the value estimated by the Valuation Officer and when we found that the Assessing Officer is not empowered to refer any property for valuation in a case where no assessment proceedings or reassessment proceedings of the asses…

The Commissioner of Income Tax-III vs. Sri. Sudheer Reddy

ITTA/382/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

For Appellant: - Commissioner Of Income Tax Central KanpurFor Respondent: - M/S Gopi Apartments
Section 132(1)Section 142ASection 143(2)Section 148Section 153Section 153CSection 226Section 253Section 253(1)(b)Section 260

…1 Court No. - 35 Case :- INCOME TAX APPEAL No. - 382 of 2010 Appellant :- Commissioner Of Income Tax Central Kanpur Respondent :- M/S Gopi Apartments Counsel for Appellant :- S.C./A.N.Mahajan,Ashok Kumar,Gaurav Mahajan Counsel for Respondent :- S.K. Garg,A. Bansal With Case :- INCOME TAX APPEAL No. - 148 of 2014 Appellant :- Commissioner Of Income Tax Central Respondent :- M/S Gopi Apartments Counsel for Appellant :- Ashok Kumar Sr. S.C.,Bharat Ji Agrawal,Gaurav Mahajan Counsel for Respondent :- S.K.Garg And Case :- INCOME TAX APPEAL No. - 126 of 2014 Appellant :- Commissioner Of Income Taxcentral Kanpur Resp…

CIT v. Uniya Co-operative Housing Society Ltd. (314 ITR 272) — Cited in 3 Judgments | BharatTax