DCIT v. Shri Rajendra Kumar Singhvi

182 ITD 327Income Tax Appellate Tribunal2020#23238 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2021 to 2022.

Judgments citing DCIT v. Shri Rajendra Kumar Singhvi

The Wagra Taluka Co. Operative Marketing & Processing Society Ltd., Bharuch vs. ITO, Ward-1(5), Bharuch

In the result, the grounds of appeal raised by the assessee are allowed

ITA 199/SRT/2020[2016-17]Status: DisposedITAT Surat08 Sept 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Wagra Taluka Co-Operative I.T.O. Marketing & Processing Society Ward 1(5), Vs. Limited, Bharuch. At & Post:Wagra, Taluka- Wagra, District - Bharuch (Gujarat). M. No. 8128950676 E.Mail: Mrmconsultants@Yahoo.Com Pan: Aaaat 2404 N Appellant/ Assessee Respondent/ Revenue

Section 154Section 254(1)

…in writing before ld 9 The Wagra Taluka Co-operative Marketing & Processing Trust Vs ITO CIT(A). To support his submissions, the ld AR for the assessee also relied on the decision of Tribunal in Dasrathbhai Patel Vs DCIT (2022) 116 taxmann.com 229 (Ahd-Trib)/ 182 ITD 327 (Ahd-Trib). The ld AR for the assessee carried us through the entire decision in Dasrathbhai Patel Vs DCIT (supra) and would submit that the report of DVO, furnished under section 55A cannot be applied and the same is liable to be ignored in absence of valid reference to DVO. 8. On the other hand, the ld Sr DR for the revenue supported the order…

Pannalal Hiralal Bachkaniwala (HUF), Surat vs. ITO, Ward-3(2)(2)Q, Surat

In the result, appeal filed by the assessee is dismissed

ITA 101/SRT/2020[2014-15]Status: DisposedITAT Surat19 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.101/Srt/2020 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Pannalal Hiralal Bachkaniwala Vs. The Ito, Ward-3(2)(2), (Huf), Surat. A. K. Road, Hiralal Colony, Himson Mills, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aachp3897A (Appellant) (Respondent) Shri Umesh Dalal, Ar Assessee By Respondent By Shri J. K. Chandani, Sr. Dr Date Of Hearing 04/05/2022 19/07/2022 Date Of Pronouncement

Section 143(1)Section 143(2)Section 143(3)Section 154Section 54BSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.101/SRT/2020 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Pannalal Hiralal Bachkaniwala Vs. The ITO, Ward-3(2)(2), (HUF), Surat. A. K. Road, Hiralal Colony, Himson Mills, Surat-395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACHP3897A (Appellant) (Respondent) Shri Umesh Dalal, AR Assessee by Respondent by Shri J. K. Chandani, Sr. DR Date of Hearing 04/05/2022 19/07/2022 Date of Pronouncement आदेश / ORDER PER DR. A. L. SAINI, AM: Captioned appeal filed by assessee, pertai…

Shri Krishna Mohan Choursiya, Rajgarh vs. ITO, Rajgarh

In the result, the assessee’s appeal i

ITA 853/IND/2017[2014-15]Status: DisposedITAT Indore30 Sept 2021AY 2014-15

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

Section 143(3)Section 2(14)Section 68

…nd approved in the following judgments: • Deen Dayal Rathi Vs ITO-3(4), Jodhpur – ITA No. 108/Jodh/2013 • Prem Bhai Kanji Bhai Tandel Vs ITO – ITA No. 192/Ahd/2016 • DCIT Vs Shri Rajendra Kumar Singhvi – ITA No. 313/Jodh/2010 • Dashrathbhai G Patel Vs DCIT – 182 ITD 327 (Ahd-Trib.) • Smt. Mina Deogun v. ITO [2008] 19 SOT 183 (Kol.) • Pfizer Ltd. v. Dy. CIT [2015] 56 taxmann.com 260/ 153 ITD 433 (Mum.) • CIT v. Ashven Datla [2013] 37 taxmann.com 261/ 218 Taxman 74 (Mag.)(AP) On consideration of above, we find force in the contention of the ld. Counsel for the assessee that fair market value of land as on the dat…