DCIT v. S.Venkat Reddy

57 SOT 117Income Tax Appellate Tribunal2013#25279 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 144Section 147Section 148Section 48Section 54Section 69Section 69A

Issues it is cited on

section 54long term capital gaintransfercompanysection 143(3)indiadocument

Judgments citing DCIT v. S.Venkat Reddy

Madanraj Hamirmal Shah, Mumbai vs. ITO, Erode

In the result the appeal of the assessee is partly allowed

ITA 1335/CHNY/2024[2012-13]Status: DisposedITAT Chennai26 Mar 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita Nos.: 1334 & 1335/Chny/2024 िनधा"रणवष" / Assessment Years: 2011-12 & 2012-13 Madanraj Hamirmal Shah Income Tax Officer, C-405, Royal Samrat, Ward -1(2), S.V. Road,Goregoan West, V. Erode. Mumbai – 400 062. [Pan: Adwpm-2343-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/Appellant By : Shri. P.C. Jain, Advocate & Shri. Mohit Bangani, Advocate ""थ"कीओरसे/Respondent By : Shri. P. Vijaideepan, Jcit सुनवाई की तारीख/Date Of Hearing : 11.02.2025 घोषणा की तारीख/Date Of Pronouncement : 26.03.2025

For Appellant: Shri. P.C. Jain, Advocate &For Respondent: Shri. P. Vijaideepan, JCIT
Section 147Section 148

…dly incorrect, applying the stamp duty valuation from the date o registration rather than the date of agreement, which the appellant argues should have been used for assessment under the Income Tax Act, 1961. Case Law Reference: DCIT /s S. Venkat Reddy (2013) 57 SOT 117 (HYD), ITO V/S Modipon Ltd. (2015) 154 ITD 369 (Delhi) The Learned CIT (Appeal) completely omitted to consider the Grounds raised before him in respect of the Additions which gave birth to confirmation of Arbitrary Additions. For these and other Grounds that shall be adduced at the time of hearing, it is prayed that the Order of the Learned AO whi…

Madanraj Hamirmal Shah, Mumbai vs. ITO, Erode

In the result the appeal of the assessee is partly allowed

ITA 1334/CHNY/2024[2011-12]Status: DisposedITAT Chennai26 Mar 2025AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita Nos.: 1334 & 1335/Chny/2024 िनधा"रणवष" / Assessment Years: 2011-12 & 2012-13 Madanraj Hamirmal Shah Income Tax Officer, C-405, Royal Samrat, Ward -1(2), S.V. Road,Goregoan West, V. Erode. Mumbai – 400 062. [Pan: Adwpm-2343-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/Appellant By : Shri. P.C. Jain, Advocate & Shri. Mohit Bangani, Advocate ""थ"कीओरसे/Respondent By : Shri. P. Vijaideepan, Jcit सुनवाई की तारीख/Date Of Hearing : 11.02.2025 घोषणा की तारीख/Date Of Pronouncement : 26.03.2025

For Appellant: Shri. P.C. Jain, Advocate &For Respondent: Shri. P. Vijaideepan, JCIT
Section 147Section 148

…dly incorrect, applying the stamp duty valuation from the date o registration rather than the date of agreement, which the appellant argues should have been used for assessment under the Income Tax Act, 1961. Case Law Reference: DCIT /s S. Venkat Reddy (2013) 57 SOT 117 (HYD), ITO V/S Modipon Ltd. (2015) 154 ITD 369 (Delhi) The Learned CIT (Appeal) completely omitted to consider the Grounds raised before him in respect of the Additions which gave birth to confirmation of Arbitrary Additions. For these and other Grounds that shall be adduced at the time of hearing, it is prayed that the Order of the Learned AO whi…

Shri Shaligram Barod, Indore vs. Pr. CIT-1, Indore

ITA 625/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 263Section 40A(2)(b)Section 54Section 54BSection 54FSection 54F(1)

…following direct decisions: - Citation Reference ACIT vs M/s Balmer ITA No 4361/Mum/2016 dt 20- Lawrie Van Leer Ltd 11-2018 for the Asst Year 2010- 11 Rajaram Patidar ITA No 371/ Ind/ 2015dt 28-09- 2018 for the Asst Year 2010-11 DCIT vs Venkat Reddy (2013) 57 SOT 117 ( Hyd Bench ) Lahiri Promoters vs ACIT ITA No 12/Vizag/ 2009 dt 22- 06-2010 Sanjeev Lal & Anr Vs CIT (2014) 365 ITR 389 (SC) & Anr Shri Mohd Imran Baig, ITA Nos 1942-1954/ Hyd/ 2014 Hyderabad & Others dt 27-11-2015 Bharathi Dev Anandani ITA No 882/ Bang/ 2014 dt 12- vs ACIT 02-2016 CIT vs Shimbhu Mehra ITA No 373 of 2010 dt 12-10- 2015 [ 236…

DCIT v. S.Venkat Reddy (57 SOT 117) — Cited in 3 Judgments | BharatTax