Commissioner of Income Tax-IV, Bangalore v. Karnataka Agro Chemicals

49 Taxmann.com 324High Court2014#20974 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 132 Section 142(1)Section 143(2)Section 143(3)Section 153A Section 45(2)Section 45(4)Section 47(2)

Issues it is cited on

section 47 transfer of capital asset section 45 fair market value previous year transfer person company india business interest

Judgments citing Commissioner of Income Tax-IV, Bangalore v. Karnataka Agro Chemicals

M/S. Anand Diagnostic Laboratory, Bengaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

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

ITA 969/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Apr 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Arjunraj, AdvocateFor Respondent: Shri Netrapal M S, Addl. CIT(DR)(ITAT)

Section 143Section 143(3)

…ppeals)-15, Bengaluru erred in not following the ratios laid down in the following decisions which were in favour of the appellant and squarely on similar facts and circumstances. (i) Commissioner of Income Tax-IV, Bangalore V. Karnataka Agro Chemicals (2014) 49 Taxmann.com 324 (Kar). (ii) Commissioner of Income Tax V. Dynamic Enterprises (2013) 40 Taxmann.com 318 (Kar) (iii) Commissioner of Income Tax V. P.N.Panjavani (2012) 21 Taxmann.com 458 (Kar) (iv) Girish Textile Industries V. Assistant Commissioner of Income Tax, Circle-23(1) (2006) 10 SOT 474 (Mumbai) 13. The learned Commissioner of Income Tax (Appeals)-…

M/S. Anand Diagnostic Laboratory, Bengaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

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

ITA 968/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Apr 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Arjunraj, AdvocateFor Respondent: Shri Netrapal M S, Addl. CIT(DR)(ITAT)

Section 143Section 143(3)

The ITO, Ward-6(1)(4), Ahmedabad vs. Shri Gondaliya Kamleshbhai Keshavbhai (HUF), Ahmedabad

In the result, the grounds raised are rejected and the appeal of the Revenue is dismissed

ITA 1492/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2009-10

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Ito, Ward-6(1)(4) Shri Gondaliya Kamleshbhai Ahmedabad. Vs Keshavbhai (Huf) 18A, Sardar Patel Co-Op Society Muktajivan Swaminarayan Mandir, Maninagar, Ahmedabad. Pan : Aaahg 9234 N

For Respondent: Shri V.K. Singh, Sr.DR

Section 143(1)Section 147Section 148Section 2(47)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2009-10 ITO, Ward-6(1)(4) Shri Gondaliya Kamleshbhai Ahmedabad. Vs Keshavbhai (HUF) 18A, Sardar Patel Co-op Society Muktajivan Swaminarayan Mandir, Maninagar, Ahmedabad. PAN : AAAHG 9234 N (Applicant) (Responent) : Assessee by None Revenue by : Shri V.K. Singh, S…

Tree Hill Estates Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1395/BANG/2018[2013-14]Status: DisposedITAT Bangalore18 May 2022AY 2013-14

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2013-14 Tree Hill Estates Private Ltd., Vs. The Deputy Commissioner Nadathur Palace, 3rd Floor, Plot No.23, of Income Tax, Jayanagar 3rd Stage, Circle 7(1)(1), Bengaluru – 560 017. Bengaluru. PAN: AACCT 5170F APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.04.2022 Date of Pronouncement : 18.05.2022 O R D E R Per Padmavathy S., Accountant Member This ap…