Commissioner of Income Tax v. Raman Kumar Suri

29 Taxmann.com 231High Court2013#6315 most cited
19

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

Also reported as

212 Taxmann 411255 CTR 257

Sections most often in play

Section 139Section 250Section 45Section 54Section 54FSection 55

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Judgments citing Commissioner of Income Tax v. Raman Kumar Suri

ACIT, NEW DELHI vs. M/S. KCT PAPERS LTD., NEW DELHI

In the result, grounds raised by the revenue are dismissed

ITA 3380/DEL/2014[2008-09]Status: DisposedITAT Delhi05 Dec 2025AY 2008-09

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Circle 5 (1) Vs. M/S. Kct Papers Limited, New Delhi. Thapar House, 124, Janpath, New Delhi – 110 001. (Pan : Aacck4937D) (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 10.09.2025 Date Of Order : 05.12.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-Viii, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 21.03.2014For Assessment Year 2008-09. 2. Brief Facts Of The Case Are, The Assessee Company Belongs To The Thapar Group Established By Late Lala Karam Chand Thapar. There Was A Family Settlement Between The Various Constituents Of The Karam Chand Thapar Family As A Result Of Which Revenue-Organization/Restructuring Of The Group Dated 27Th April, 2001. The Re April, 2001. The Re-Organization Of The Group Companies & Trusts Organization Of The Group Companies & Trusts Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala K.C. Thapar. The Family Tree Of Karam Chand T K.C. Thapar. The Family Tree Of Karam Chand Thapar Family Is Explained As Hapar Family Is Explained As Under In The Form Of A Diagrammatic Chart: Under In The Form Of A Diagrammatic Chart:

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 391

…998 by way of partition, assessee was entitled to calculate capital gains tax by taking CII for financial year 1981-82. 47. To the similar effect are the following judgements: (a) Arun Shungloo Trust v. CIT: 205 Taxman 456 (Del.) (b) CIT vs. Raman Kumar Suri: 255 CTR 257 (Bombay) (c) CIT vs. Smt. Nita Kamlesh Tanna: 220 Taxman 165 (Mag) (Bombay) (d) CIT v. Gautam Manubhai Amin: 218 Taxman 319 (Guj.) (e) CIT vs. ShanthiChandran- 241 ITR 371 (Mad) (f) CIT v. Smt. Asha Machaiah: 227 Taxman 155 (Kar.) (g) CIT vs. Smt. Daisy Devaiah: 227 Taxman 153 (Mag) (Karnataka) (h) CIT vs. Smt. Kaveri Thimmaiah: 369 ITR 81 (Karna…

MRS. CHANDA RUNWAL,MUMBAI vs. ACIT CENTRAL CIRCLE 4(1), MUMBAI, MUMBAI

ITA 6467/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 May 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2018-19

For Appellant: Ms. Ritu Kamal Kishor, Ld. A.R. &For Respondent: Shri Mahesh Pamnani, Ld. Sr. D.R
Section 250Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Mrs. Chanda Runwal, ACIT, Plot No.757, Marine Mansion, Central Circle 4(1), Band Stand, Vs. 1916, 19th Floor, Bandra West, Air India Building, Mumbai – 400 050 Nariman Point, PAN: AAAPR7329D Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Ms. Ritu Kamal Kishor, Ld. A.R. & Shri Ravi Ganatra, Ld. A.R. Revenue by : Shri Mahesh Pamnani, Ld. Sr. D.R. Date of Hearing : 24.02.2025 Date of Pronouncement : 23.05.20…

MRS. RATAN MAHENDRA JAIN,MUMBAI vs. INCOME TAX OFFICER, WARD 20(3)(1), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

ITA 1669/MUM/2025[2022-2023]Status: DisposedITAT Mumbai14 May 2025AY 2022-2023
For Appellant: Shri Himanshu Gandhi, A/RFor Respondent: Smt. Sanyogita Nagpal, CIT D/R
Section 54Section 54F

…{ "clean_text": "आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 1669/Mum/2025\n Assessment Year: 2022-23\nMrs. Ratan Mahendra Jain\n122, 4th Floor\nMahavir Mansion\nKika Street, Gulalwadi\nGirgaon\nMumbai - 400004\n[PAN: BBLPJ4134K]\nअपीलार्थी/ (Appellant)\nVs\nIncome Tax Officer, Ward\n20(3)(1), Mumbai\nप्रत्यर्थी/ (Respondent)\nAssessee by:| Shri Himanshu Gandhi, A/R\nRevenue by : Smt. Sanyogita Nagpal, CIT D/R\nसुनवाई की तारीख/Date of Hearing…

HEMANT RANJIT KHATAU,MUMBAI vs. ITO WD 18(1)(5), MUMBAI

In the result appeal by the assessee stands allowed for statistical purposes

ITA 6899/MUM/2016[2012-13]Status: DisposedITAT Mumbai17 Mar 2020AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

Section 54E

…THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) I.T.A. No. 6899/Mum/2016 (Assessment Year 2012-13) Shri Hemant Ranjit Khatau ITO Ward 18(1)(5) Vs. 465, Chandra Chowk Lane 2nd Floor M.J. Market Earnest House Mumbai-400 002. Nariman Point Mumbai-400 020. PAN : AADPK6794L (Appellant) (Respondent) Assessee by Shri Nitesh S. Joshi Department by Shri Kamal Mangal Date of Hearing 17.01.2020 Date of Pronouncement 17.03.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned CIT(A) dated 22.8.2016 and per…

LEGAL HEIRS OF LATE SHRI SUNIL DUTT,MUMBAI vs. ACIT CIR 11(1), MUMBAI

ITA 2972/MUM/2012[2004-05]Status: DisposedITAT Mumbai10 Dec 2019AY 2004-05

Bench: Shri S. Rifaur Rahman, Am & Shri Ravish Sood, Jm आयकरअपीलसं./ I.T.A. No. 2972/Mum/2012 (निर्धारणवर्ा / Assessment Year: 2004-05)

For Appellant: Shri Hiro Rai, ARFor Respondent: Shri R. Manjunatha
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAVISH SOOD, JM आयकरअपीलसं./ I.T.A. No. 2972/Mum/2012 (निर्धारणवर्ा / Assessment Year: 2004-05) ACIT Circle 11(1), Legal Heirs of Late Shri Aayakar Bhavan, Sunil Dutt, बिधम/ Ajanta Arts, Sunrise, 24th M. K. Road, Vs. Mumbai-400 020 Road, Bandra (w), Mumbai- 400 050. स्थायीलेखासं./जीआइआरसं./PAN No. AAEPD7184Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 1112/Mum/2013 (निर्धारणवर्ा / Assessment Year: 2005-06) Legal Heirs of Late Shri ACIT Circle 11(1), Sunil Dutt, Aayakar Bhavan, बिधम/ Ajanta…

SAPNA MUKESH THAPAR,MUMBAI vs. INCOME TAX OFFICER 31(3)(3), MUMBAI

The appeal stands partly allowed

ITA 7062/MUM/2017[2013-14]Status: DisposedITAT Mumbai15 Jul 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Subramanian, Advocate-Ld.ARFor Respondent: Chaudhury Arun Kumar Singh-Ld.DR
Section 54

…1 Sapna Mukesh Thappar Assessment Year-2013-14 आयकर अपीलीय अिधकरण “जी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय "ी संद"प गोसांई, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.7062/Mum/2017 (िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" / Assessment Year: 2013-14) िनधा"रणवष" Sapna Mukesh Thapar Income Tax Officer-31(3)(3) A-103, 1st Floor, Shiv Shivam TWR Room No.408, 4th Floor बनाम नाम नाम/ नाम Oshiwara Adarsh CHS Ltd., C-13, Pratyakshkar Bhavan Vs. Adarsh Nagar, New Lin…

MUNISHA D. AHUJA,KOLKATTA vs. ASST CIT CIR 17(2), MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 931/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Mar 2019AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Rajesh P. Shah- Ld. ARFor Respondent: D.G. Pansari - Ld.DR
Section 143(3)Section 48Section 54Section 54(1)

…1 Smt. Munisha D. Ahuja Assessment Year :2012-13 आयकर अपीलीय अिधकरण “डी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.931/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Smt. Munisha D. Ahuja Assistant Commissioner of बनाम/ 3C, Maruti Sadan Income Tax- Circle-17(2) 12, Dover Park, Ballygunge Mumbai. Vs. Kolkatta-700 019. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAPA-8073-D (अपीलाथ"/Appellant) (""थ" / Res…

AMIRALI AKBARALI ENGINEER,MUMBAI vs. ACIT 24(1), MUMBAI

The appeal of the assessee is partly allowed for

ITA 289/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Oct 2018AY 2012-13

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2012-13 Amirali Akbarali Engineer, Vs Acit, A/201, Senha Apna Ghar, Ward-24(1), Unit No.11, Piramal Chamber, Lalbaug, Swami Samarth Nagar, Mumbai Andheri (West), Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aacpe9331N

Section 143(2)Section 143(3)Section 54F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2012-13 Amirali Akbarali Engineer, vs ACIT, A/201, Senha Apna Ghar, Ward-24(1), Unit No.11, Piramal Chamber, Lalbaug, Swami Samarth Nagar, Mumbai Andheri (West), Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AACPE9331N "नधा"रती क" ओर से / Assessee by Shri Nandkishor Agrawal राज"व क" ओर से / Revenue by Shri Satishchandra Rajore…

ITO WD 22(2)(1), MUMBAI vs. KANCHAN KAMLESH BHATIJA, MUMBAI

The appeal of the revenue is dismissed

ITA 3662/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Sept 2018AY 2012-13

Bench: Shri Manoj Kumar Aggarwal & Shri Ravish Soodincome Tax Officer Wd-22(2)(1) Ms. Kanchan Kamlesh Bhatija Room No. 312, 3Rd Floor, Plot No. 75/M, Flat No. 202, Piramal Chambers, Darya Darsh Bldg.,2Nd Floor, Vs. Lalbaug Parel, V.P Rd., Santacruz (West) Mumbai-400 012 Mumbai-400 054

For Appellant: NoneFor Respondent: Shri Manoj Kumar Singh, D.R
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 54

…P a g e | 1 ITA No. 3662/Mum/2017 AY. 2012-13 Income Tax Officer Wd. 22(2)(1) Vs. Ms. Kanchan Kamlesh Bhatija IN THE INCOME TAX APPELLATE TRIBUNAL "H" Bench, Mumbai Before Shri Manoj Kumar Aggarwal, Accountant Member and Shri Ravish Sood, Judicial Member Income Tax Officer Wd-22(2)(1) Ms. Kanchan Kamlesh Bhatija Room No. 312, 3rd Floor, Plot No. 75/M, Flat No. 202, Piramal Chambers, Darya Darsh Bldg.,2nd Floor, Vs. Lalbaug Parel, V.P Rd., Santacruz (West) Mumbai-400 012 Mumbai-400 054 PAN – AGDPB0259M Revenue Assessee Assessee by: None Revenue by: Shri Manoj Kumar Singh, D.R Date of Hearing: 17.09.2018 Date of…

ITO, NON-CORPORATE WARD -3(1), CHENNAI vs. ANANYA SRIKANTH , CHENNAI

In the result the appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 2115/CHNY/2017[2014-15]Status: DisposedITAT Chennai30 May 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamony

For Appellant: 04.04.2018For Respondent: Shri G. Baskar, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 250(6)Section 54Section 54F

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन एन.आर आर.एस एस. गणेशन गणेशन,"याियक "याियक "याियक सद"य "याियक सद"य सद"य एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" सद"य एन एन आर आर एस एस गणेशन गणेशन BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.2115/Chny/2017 ("नधा"रण वष" / Assessment Year: 2014-15) The Income Tax Officer, Vs Smt. Ananya Srikanth, Non-Corporate Ward 3(1), New No.11, Subbaraya Avenue, Chennai. Abhiramapuram, Alwarpet, Chennai – 600 018. PAN: BGRPS5102H (अपीलाथ"/Appellant) (""यथ"…

PRAMOD SHARMA,MUMBAI vs. ACIT - 35(2), MUMBAI

In the result, the appeal of the assessee stood dismissed

ITA 6440/MUM/2016[2012-13]Status: DisposedITAT Mumbai30 May 2018AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kochar

For Appellant: Shri K. Gopal/For Respondent: Shri Rajat Mittal (DR)
Section 143(3)Section 54Section 54F

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6440/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13) Pramod Sharma बिाम/ ACIT-35(2) Flat No. 12A01, Interface Pratyakshakar Bhavan, Heights, 13 th Floor, „C‟ Wing, Bandra Kurla Road, v. Off Link Road, Malad(West), Bandra (E) Mumbai-400064 Mumbai 400051 स्थायी ऱेखा सं./ PAN : AMYPS6428E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri K. Gopal/ Ms. Neha Paranjpe Revenue by : Shri Rajat Mit…

ITO (IT) 3(1), MUMBAI vs. KAVITA GUPTA, MUMBAI

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

ITA 6884/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 Apr 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Ito (It)-3(1), Room No.114, Vs. Ms. Kavita Gupta, 1St Floor, Scindia House, Flat No. 1901-A, Sahyadri, Ballard Pier, N.M. Road, Upper Govind Nagar, Malad Mumbai – 38 (East), Mumbai – 400 069 Pan No. Anrpg 0004 E (Appellant) (Respondent)

For Appellant: Shri Sandeep Shridhar, CAFor Respondent: Shri M.C. Omi Ningshen,D.R
Section 143(1)Section 143(2)Section 143(3)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM & SHRI RAVISH SOOD, JM ITO (IT)-3(1), Room No.114, vs. Ms. Kavita Gupta, 1st Floor, Scindia House, Flat No. 1901-A, Sahyadri, Ballard Pier, N.M. Road, Upper Govind Nagar, Malad Mumbai – 38 (East), Mumbai – 400 069 PAN No. ANRPG 0004 E (Appellant) (Respondent) Assessee by : Shri Sandeep Shridhar, CA. Department By : Shri M.C. Omi Ningshen,D.R Date of hearing : 05/04/2018. Date of pronouncement : 11/04/2018. O R D E R PER RAVISH SOOD, JUDICIAL MEMBER The present appeal filed by the Revenue is directed against the order p…

DR. ASHA MATHUR,GUJRAT vs. ASSISTANT COMMISSIONR OF INCOME TAX, CIRCLE-1, JAIPUR

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

ITA 769/JPR/2017[2014-15]Status: DisposedITAT Jaipur27 Feb 2018AY 2014-15

Bench: The Itat By Taking Following

For Appellant: Shri P.C. Sharma (CA)For Respondent: Shri P.P. Meena (JCIT)
Section 143(3)Section 54

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 769/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Dr. Asha Mathur, A.C.I.T., Vs. 16, C/o- Neeraj Kumar Lavania, Circle-1, Sunblossom, Near Ambey School, Jaipur. Opp. Suncity, Manjalpur, Vadodara, Gujrat-390011. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPM 6024 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Sharma (CA) jkt…

JAYANT DATTATRAYA BHALERAO,,PUNE vs. INCOME-TAX OFFICER,,

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

ITA 147/PUN/2015[2010-11]Status: DisposedITAT Pune29 Jan 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil GanooFor Respondent: Shri Achal Sharma
Section 54

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No. 146/PUN/2015 यनधाारण वषा / Assessment Year : 2010-11 Abhijit Ashok Bhalerao, Flat No. 8, Janaki Apartments, S. No. 47/5/A, Erandavane, Pune – 411004 PAN : AHYPB5606N .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 11(2), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No. 147/PUN/2015 यनधाारण वषा / Assessment…

ABHIJIT ASHOK BHALERAO,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

ITA 146/PUN/2015[2010-11]Status: DisposedITAT Pune29 Jan 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil GanooFor Respondent: Shri Achal Sharma
Section 54

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No. 146/PUN/2015 यनधाारण वषा / Assessment Year : 2010-11 Abhijit Ashok Bhalerao, Flat No. 8, Janaki Apartments, S. No. 47/5/A, Erandavane, Pune – 411004 PAN : AHYPB5606N .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 11(2), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No. 147/PUN/2015 यनधाारण वषा / Assessment…

ASHOK DATTATRAYA BHALERAO,,PUNE vs. INCOME-TAX OFFICER,,

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

ITA 148/PUN/2015[2010-11]Status: DisposedITAT Pune29 Jan 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sunil GanooFor Respondent: Shri Achal Sharma
Section 54

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No. 146/PUN/2015 यनधाारण वषा / Assessment Year : 2010-11 Abhijit Ashok Bhalerao, Flat No. 8, Janaki Apartments, S. No. 47/5/A, Erandavane, Pune – 411004 PAN : AHYPB5606N .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Circle – 11(2), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No. 147/PUN/2015 यनधाारण वषा / Assessment…

MADHU C. GANWANI,MUMBAI vs. ITO 19(1)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered

ITA 8891/MUM/2010[2006-07]Status: DisposedITAT Mumbai23 Feb 2017AY 2006-07

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Yogesh TharFor Respondent: Shri Saurabh Kr. Rai
Section 143(1)Section 143(2)Section 54Section 54F

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ ‘बी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी राजे", लेखा सद", एवं "ी अमरजीत िसंह, "ाियक सद", के सम" BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.8891/Mum/2010 (िनधा"रण वष" / Assessment Year: 2006-07) बनाम/ Smt. Madhu C. Ganwani Income Tax Officer 19(1)1 101 Pallonji Apartments, Mumbai Vs. Linking Road, Plot No.389 Khar (West) Mumbai - 400052 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPG4048D (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee by: Shri Yogesh Thar Revenue by: Shri Saurabh Kr. Rai सुनवाई की तारीख / Date of H…

ASST CIT 14(1), MUMBAI vs. SANJAY B PAHARIYA, MUMBAI

ITA 6099/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Jan 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja ()

Section 143(3)Section 54

…held in various judicial pronouncements that two residential units joined together and having common kitchen, common entrance etc. are considered as one residential house. The jurisdictional Hon'ble High Court of Bombay in the case of Raman Kumar Suri [2013] 255 CTR 257 (Bombay) relied upon by the appellant, has held that purchase of two flats can be cor..sidered as purchase of one flat for section 54F exemption because two flats were joined before assessee became owner of said property and certificate from society also established fact that these two flats were considered as one residential property. In the pr…

ITO 16(3)(3), MUMBAI vs. JAYANT KUMAR J CHOKSI, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 7280/MUM/2013[2009-10]Status: DisposedITAT Mumbai11 Nov 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri N.K. Pradhanassessment Year: 2009-10 Income Tax Officer 19(2)(1), Shri Jayantkumar Javerilal 2Nd Floor, Matru Mandir, Choksi, Tardeo Road, 524, Sandhurst Building, Vs. Mumbai – 400 007 Svp Road, Opera House, Mumbai – 400 004 Pan: Aaepc3646E (Appellant) (Respondent) Present For: Assessee By : Shri Vimal Punmiya, A.R. Revenue By : Shri, Rajesh Ojha, D.R. Date Of Hearing : 19.10.2016 Date Of Pronouncement : 11.11.2016 O R D E R

For Appellant: Shri Vimal Punmiya, A.RFor Respondent: Shri, Rajesh Ojha, D.R
Section 143(3)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 Income Tax Officer 19(2)(1), Shri Jayantkumar Javerilal 2nd Floor, Matru Mandir, Choksi, Tardeo Road, 524, Sandhurst Building, Vs. Mumbai – 400 007 SVP Road, Opera House, Mumbai – 400 004 PAN: AAEPC3646E (Appellant) (Respondent) Present for: Assessee by : Shri Vimal Punmiya, A.R. Revenue by : Shri, Rajesh Ojha, D.R. Date of Hearing : 19.10.2016 Date of Pronouncement : 11.11.2016 O R D E R Per C.N. Prasad, Judicial Member: This appeal is filed…