CONTROLLER OF ESTATE DUTY v. MRS. KAMALA PANDALAI

105 ITR 531Reported decision#14663 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2019.

Judgments citing CONTROLLER OF ESTATE DUTY v. MRS. KAMALA PANDALAI

DCIT, New Delhi vs. Dr. Prannoy Roy, New Delhi

ITA 2707/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…gain. Hence, he submitted that there is a live nexus between the information received and reasons recorded by the learned assessing officer. 22. On the merits of the addition he stated that the decision relied upon by the learned authorised representative of 105 ITR 531 is pertaining to the Estate Duty Provisions and does not apply to the provisions of Income Tax Act. He further referred to the circular and stated that the learned assessing officer has correctly computed the capital gain arising on sale of 625000 shares as short-term capital gain. He extensively referred to the order of the learned CIT – A and l…

DCIT, New Delhi vs. Mrs. Radhika Roy, New Delhi

ITA 2706/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…gain. Hence, he submitted that there is a live nexus between the information received and reasons recorded by the learned assessing officer. 22. On the merits of the addition he stated that the decision relied upon by the learned authorised representative of 105 ITR 531 is pertaining to the Estate Duty Provisions and does not apply to the provisions of Income Tax Act. He further referred to the circular and stated that the learned assessing officer has correctly computed the capital gain arising on sale of 625000 shares as short-term capital gain. He extensively referred to the order of the learned CIT – A and l…

Dr. Prannoy Roy, New Delhi vs. DCIT, New Delhi

ITA 2022/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…gain. Hence, he submitted that there is a live nexus between the information received and reasons recorded by the learned assessing officer. 22. On the merits of the addition he stated that the decision relied upon by the learned authorised representative of 105 ITR 531 is pertaining to the Estate Duty Provisions and does not apply to the provisions of Income Tax Act. He further referred to the circular and stated that the learned assessing officer has correctly computed the capital gain arising on sale of 625000 shares as short-term capital gain. He extensively referred to the order of the learned CIT – A and l…

Dr. Prannoy Roy, New Delhi vs. DCIT, New Delhi

ITA 2021/DEL/2017[2009-10]Status: DisposedITAT Delhi14 Jun 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…gain. Hence, he submitted that there is a live nexus between the information received and reasons recorded by the learned assessing officer. 22. On the merits of the addition he stated that the decision relied upon by the learned authorised representative of 105 ITR 531 is pertaining to the Estate Duty Provisions and does not apply to the provisions of Income Tax Act. He further referred to the circular and stated that the learned assessing officer has correctly computed the capital gain arising on sale of 625000 shares as short-term capital gain. He extensively referred to the order of the learned CIT – A and l…

Smt. Radhika Roy, New Delhi vs. DCIT, New Delhi

ITA 2020/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…gain. Hence, he submitted that there is a live nexus between the information received and reasons recorded by the learned assessing officer. 22. On the merits of the addition he stated that the decision relied upon by the learned authorised representative of 105 ITR 531 is pertaining to the Estate Duty Provisions and does not apply to the provisions of Income Tax Act. He further referred to the circular and stated that the learned assessing officer has correctly computed the capital gain arising on sale of 625000 shares as short-term capital gain. He extensively referred to the order of the learned CIT – A and l…

Smt. Radhika Roy, New Delhi vs. DCIT, New Delhi

ITA 2019/DEL/2017[2009-10]Status: DisposedITAT Delhi14 Jun 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

…gain. Hence, he submitted that there is a live nexus between the information received and reasons recorded by the learned assessing officer. 22. On the merits of the addition he stated that the decision relied upon by the learned authorised representative of 105 ITR 531 is pertaining to the Estate Duty Provisions and does not apply to the provisions of Income Tax Act. He further referred to the circular and stated that the learned assessing officer has correctly computed the capital gain arising on sale of 625000 shares as short-term capital gain. He extensively referred to the order of the learned CIT – A and l…

CONTROLLER OF ESTATE DUTY v. MRS. KAMALA PANDALAI (105 ITR 531) — Cited in 6 Judgments | BharatTax