How many judgments cite Delhi in CIT v. Ravinder Kumar Arora?

35 judgments on BharatTax cite Delhi in CIT v. Ravinder Kumar Arora (15 Taxmann.com 307), spanning 2016 to 2025.

Which sections of the Income Tax Act does Delhi in CIT v. Ravinder Kumar Arora come up under?

It is most often cited in judgments turning on Section 54F, Section 143(3), Section 54, Section 142(1), Section 45, Section 143(2).

Delhi in CIT v. Ravinder Kumar Arora

15 Taxmann.com 307High Court2011#3340 most cited

What is Delhi in CIT v. Ravinder Kumar Arora authority for?

Deduction under Section 54F is available to an assessee for an investment made jointly with their spouse, even if the assessee only contributes a portion of the investment. The benefit of the deduction is not restricted to the assessee's share of the investment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Ravinder Kumar Arora · Section 54F · capital gains exemption · joint investment · spouse · full deduction · investment sourced by assessee · liberal construction

Sections most often in play

Section 54F Section 143(3)Section 54 Section 142(1)Section 45 Section 143(2)Section 144 Section 144B

Issues it is cited on

section 90a unexplained jewellery section 24(b)under-reporting of income section 54f section 80c foreign tax credit royalty income section 54b withholding tax disallowance of interest expenditure section 54

Judgments citing Delhi in CIT v. Ravinder Kumar Arora

Anjappan Rangasamy, Chennai vs. DCIT, Central Circle -1 (3), Chennai

Appeals stand allowed in terms of our above order

ITA 302/CHNY/2024[2014-15]Status: DisposedITAT Chennai06 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR

Section 132Section 153ASection 24Section 54Section 80CSection 90A

…d the same should be liberally construed in favor of the assessee. Once the investment has been sourced by the assessee, the benefit thereof would be available to the assessee. The decision of Hon’ble High Court of Delhi in CIT vs. Ravinder Kumar Arora [2011] 15 Taxmann.com 307 supports our view. In this case, the investment was made by the assessee jointly with his wife. The Ld. AO restricted the deduction to the extent of 50%. However, Tribunal allowed full deduction and Hon’ble High Court upheld the action of Tribunal. We are of the considered opinion that similar ratio would apply here. Similar is the decisio…

Anjappan Rangasamy, Chennai vs. DCIT, Chennai

Appeals stand allowed in terms of our above order

ITA 301/CHNY/2024[2013-14]Status: DisposedITAT Chennai06 Aug 2024AY 2013-14

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR

Section 132Section 153ASection 24Section 54Section 80CSection 90A

Sakti Dasgupta, Kolkata vs. ACIT, Cir. 7(1), Kolkata

In the result, appeal of the assessee stands allowed

ITA 110/KOL/2024[2016-17]Status: DisposedITAT Kolkata31 Jul 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.110/Kol/2024 Assessment Years: 2016-17 Sakti Dasgupta………..……………....................…...……………....Appellant Sakti Dasgupta Gd 277, Salt Lake, Kolkata – 700106. [Pan: Acrpd0675M] Vs. Acit, Circle-7(1), Kolkata.…………............................…..…..... Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee. Shri Sailen Samadder, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : June 05, 2024 Date Of Pronouncing The Order : July 31, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 18.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeal Is Relating To The Quantum Of Deduction Allowable To The Assessee U/S 54F Of The Act On Account Of Purchase Of New Residential House.

Section 250Section 54BSection 54F

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. No.110/Kol/2024 Assessment Years: 2016-17 Sakti Dasgupta………..……………....................…...……………....Appellant Sakti Dasgupta GD 277, Salt Lake, Kolkata – 700106. [PAN: ACRPD0675M] vs. ACIT, Circle-7(1), Kolkata.…………............................…..…..... Respondent Appearances by: Shri S. K. Tulsiyan, Advocate and Puja Somani, CA, appeared on behalf of the assessee. Shri Sailen Samadder, Addl. CIT- Sr. DR, appeared on behalf o…

Gopalkrishna Pandu Shetty, Mumbai, Maharashtra vs. ACIT Circle 32(1), Mumbai, Mahrashtra

ITA 2471/MUM/2023[2016-17]Status: DisposedITAT Mumbai01 Mar 2024AY 2016-17

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Manish ShethFor Respondent: Shri Manish Ajudiya

Section 143(3)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Gopalkrishna Pandu Shetty, 503/504, Darshan Tower, Chikuwadi, Borivali (West), Mumbai - 400092 [PAN: AKXPS6590C] …………… Appellant Assistant Commissioner of Income Vs Tax, Circle 32(1), Mumbai, Room No. 702, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 ……………. Respondent Appearance For the Appellant/Assessee : Shri Manish Sheth For the Respondent/Department : Shri Manish Ajudiya Date Conclusion of hearing : 05.12.2023 Pronouncement of order : 01.03.2024 O R…

Simran Bagga, Dubai vs. ACIT, Circle Int. Taxation, 1(1)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1786/DEL/2023[2020-21]Status: DisposedITAT Delhi04 Jan 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Anshul Kumar, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(2)Section 143(3)Section 270A(9)(a)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1786/Del/2023 : Asstt. Year: 2020-21 Simran Bagga, Vs ACIT, C/o CA Anshul Kumar/ CA Satish Circle-1(1)(2), Kumar Lalit Vanjani & Co., CA, International Taxation, 16, Nehru Apartments, Outer Ring New Delhi Road, Kalkaji, New Delhi-110019 (APPELLANT) (RESPONDENT) PAN No. ALGPC5171K Assessee by : Sh. Anshul Kumar, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 11.10.2023 Date of Pronouncement: 04.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member:…

DCIT-8(1)(2), Mumbai vs. Shri. Ashok Santu Bhavani, Mumbai

In the result, the appeal of the appellant is treated as allowed

ITA 6510/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Feb 2022AY 2016-17

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaledcit – 8(1)(2) Vs. Shri Ashok Santu Room No. 625, 6Th Floor Bhavnani Aayakar Bhavan, 22, New Pushpamilan, Mk Marg, Mumbai – 67 Worli Hills, Worli, 400 020. Mumbai – 400018

For Appellant: Mr.Mehul Jain.Sr.DRFor Respondent: Mr.Ajit Jain.AR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT – 8(1)(2) Vs. Shri Ashok Santu Room No. 625, 6th Floor Bhavnani Aayakar Bhavan, 22, New pushpamilan, MK Marg, Mumbai – 67 Worli Hills, Worli, 400 020. Mumbai – 400018 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEUPB2016F Appellant .. Respondent Appellant by : Mr.Mehul Jain.Sr.DR Respondent by : Mr.Ajit Jain.AR Date of Hearing 18.02.2022 Date of Pronouncement 25.02.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order of…

Anitha Bobba, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-6(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1863/HYD/2019[2008-09]Status: DisposedITAT Hyderabad04 Feb 2021AY 2008-09

Bench: Shri A. Mohan Alankamonyassessment Year: 2008-09 Smt. Bobba Anitha, Vs. Acit, Hyderabad. Circle-6(1), Pan: Bivpb 4181 K Hyderabad. (Appellant) (Respondent) Assessee By: Shri V. Siva Kumar Revenue By: Shri N. Srikanth, Dr Date Of Hearing: 12/01/2021 Date Of Pronouncement: 04/02/2021 Order Per A. Mohan Alankamony, Am.:

For Appellant: Shri V. Siva KumarFor Respondent: Shri N. Srikanth, DR

Section 143(3)Section 148Section 158BSection 250(6)Section 54Section 54B

…ons of the Hon’ble High Courts:- (i) CIT vs. Gurnam Singh [2008] 170 Taxman 160 (Punjab & Haryana). (ii) CIT vs. V. Natarajan [2006] 154 Taxman 399 (Mad.) (iii) CIT vs. Kamal Wahal [2013] 30 Taxmann.com 34 (Delhi) and (iv) CIT vs. Ravinder Kumar Arora [2011] 15 Taxmann.com 307 (Delhi). 5. The Ld. DR, on the other hand, relied on the orders of the ld. Revenue Authorities. 6. We have heard the rival submissions and carefully perused the materials on record and the decisions cited by the Ld. AR. On the plain reading of the decisions cited by the Ld. AR hereinabove, we find merit in the case of the assessee. The…

ITO, New Delhi vs. Shri Sameer Akhil Kachru, Gurgaon

In the result, the Revenue’s Appeal as well as Assessee’s Cross Objection stand

ITA 3981/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Jul 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2012-13

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Sr. DR

Section 143(2)Section 143(3)Section 234BSection 54F

…he assessment order, assessee appealed before the Ld. CIT(A), who vide his impugned order dated 29.4.2016 has allowed the appeal of the assessee by relying upon the judgment of the Hon’ble Delhi High Court in the case of CIT vs. Ravinder Kumar Arora (2011) 15 Taxmann.com 307. Aggrieved with the impugned order, the Revenue is in appeal before the Tribunal. 5. Ld. DR relied upon the order of the AO and reiterated the contentions raised in the grounds of appeal. 6. In this case, Notice of hearing to the assessee was sent by the Registered AD post, in spite of the same, assessee, nor its authorized representati…

Kanaiyalal Muljibhai Patel, Ahmedabad vs. Income Tax Officer, Ward-15(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 649/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad20 Feb 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.649/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-11

For Appellant: Shri S.N. Divetia, AR with Shri Mehul Talera, ARFor Respondent: Shri S.K. Dev, Sr.DR

Section 143(1)Section 143(3)Section 263Section 54F

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.649/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-11 Kanaiyalal Muljibhai Patel Vs. ITO, Ward-15(1) B-1, 53A, Sterling City Now ITO, Ward-7(1)(2) Nr.Shiv Ashish School Ahmedabad. Bopal, Ahmedabad 380058 PAN : AAMPP 6820 D अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri S.N. Divetia, AR with Shri Mehul Talera, AR Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 14/02/2019…

ITO Non Corporate Ward 20(4), Chennai vs. Immnuel Charles, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 2366/CHNY/2018[2009-10]Status: DisposedITAT Chennai13 Dec 2018AY 2009-10

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Bharath,CIT,C.RFor Respondent: Mr.K.Ravi Advocate

Section 54Section 54F

…lowed the decision of the Co-ordinate Bench of this Tribunal in the case of CIT Vs.V.Natarajan,(2006) 154 Taxmaan 399 (Mad), as also in the case of DIT Vs. Mrs.Jennifer Bhide in 15 Taxman.Com Kar(2011) and in the case of CIT Vs.Ravinder Kumar Arora (2011) 15 Taxmann.com 307(Delhi). The ld.A.R vehemently supported the order of the CIT(Appeals). 6. We have considered the rival submissions. Admittedly, the assessee has invested his entire capital gains in the acquisition of a new residential property. Admittedly, the joint owner has also categorically admitted that he has not made any investments in the constr…

ACIT 21(1), Mumbai vs. Arvind Kumar Aggarwal, Mumbai

In the result, appeal filed by the revenue is hereby dismissed and cross-objection filed by the assessee is hereby ordered to be partly allowed

ITA 910/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 May 2018AY 2011-12

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.910/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2011-12) Acit-21(1) (Erstwhile बिधम/ Shri Arvind Kumar Aggarwal, Flat No.805-806, Acit-18(1) Room No. 116, Vs. El-Dorado Chsl, Vs Road, 1St Floor, Piramal Chambers, Prabhadevi, Mumbai-400028 Parel, Mumbai-400012 Co. No.147/Mum/2016 (Ita. No. 910/Mum/2015) (निर्धारण वर्ा / Assessment Year: 2011-12) Shri Arvind Kumar बिधम/ Acit-21(1) (Erstwhile Aggarwal, Flat No.805-806, Acit-18(1) Room No. 116, Vs. El-Dorado Chsl, Vs Road, 1St Floor, Piramal Chambers, Prabhadevi, Mumbai-400028 Parel, Mumbai-400012 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpm2137J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri V. Vidhyadhar (Dr) Assessee By: Shri Rajiv Khandelwal सुनवाई की तारीख / Date Of Hearing: 06.04.2018 घोषणा की तारीख /Date Of Pronouncement: 04.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeals As Well As Cross Objection Against The Order Dated 27.11.2014 Passed By The Commissioner Of Income Tax (Appeals)-33, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011-12. Ita. No.910/M/15 Co. No. 147/M/2016 A.Y. 2011-12

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri V. Vidhyadhar (DR)

Section 10BSection 142(1)Section 143(2)Section 48Section 53ASection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.910/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2011-12) ACIT-21(1) (Erstwhile बिधम/ Shri Arvind Kumar Aggarwal, Flat No.805-806, ACIT-18(1) Room No. 116, Vs. El-Dorado CHSL, VS Road, 1st Floor, Piramal Chambers, Prabhadevi, Mumbai-400028 Parel, Mumbai-400012 CO. No.147/Mum/2016 (ITA. No. 910/Mum/2015) (निर्धारण वर्ा / Assessment Year: 2011-12) Shri Arvind Kumar बिधम/ ACIT-21(1) (Erstwhile Aggarwal, Flat No.805-806, ACIT-18(1) Room No. 116, Vs. El-Dorado CHSL, VS Road, 1st Floor, P…

Ganesh Chawla, Jaipur vs. ACIT, Jaipur

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

ITA 452/JPR/2017[2013-14]Status: DisposedITAT Jaipur25 Jan 2018AY 2013-14

Bench: Or At The Time Of Hearing.” Sh. Genesh Chawla Vs. Acit

For Appellant: Shri S.L. Podar (Adv.)For Respondent: Smt. Roshanta Meena

Section 54F

…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 foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 452/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Ganesh Chawla The ACIT, Vs. Prop. M/s Chawala Sweets, Circle-5, 867, Ram Bhawan, Jaipur. Moti Donngari, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAOPC7441D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Podar (Adv.) jktLo dh vksj ls@ Revenue by :…

Mrs.Kavita Tiwari, Bangalore vs. Income Tax Officer, Bangalore

In the result, the assessee’s appeal for asst

ITA 1916/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazmrs. Kavita Tiwari, D-202, Adarsh Residency, 8Th Block, Jayanagar, Sangam Circle, Bengaluru. . Appellant Vs. The Income-Tax Officer, Ward-4(4), Bengaluru. . Respondent Pan – Acvpt1583G. Appellant By : Shri R.E Balasubramaniam, C.A Respondent By : Shri M.K Biju, Jcit Date Of Hearing : 16-08-2017 Date Of Pronouncement : -10-2017 O R D E R

For Appellant: Shri R.E Balasubramaniam, C.AFor Respondent: Shri M.K Biju, JCIT

Section 143(1)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Mrs. Kavita Tiwari, D-202, Adarsh Residency, 8th Block, Jayanagar, Sangam Circle, Bengaluru. . Appellant Vs. The Income-tax Officer, Ward-4(4), Bengaluru. . Respondent PAN – ACVPT1583G. Appellant by : Shri R.E Balasubramaniam, C.A Respondent by : Shri M.K Biju, JCIT Date of Hearing : 16-08-2017 Date of Pronouncement : -10-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the CIT(A)-7, Bangalore dat…

Shri Sukhram Mukati, Indore vs. The ITO WD-3(3), Indore

In the result, the appeal of Shri Sukhram Mukati and

ITA 409/IND/2014[2008-09]Status: DisposedITAT Indore22 Aug 2017AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.409&410/Ind/2014 "नधा"रण वष"/Assessment Year : 2008-09

Section 143Section 54BSection 68Section 69Section 69A

…Shri Sukhram Mukati & Shri Vishnu Mukati v. ITO 3(3) Indore/ I.T.A. No. 409&410/Ind/2014/A.Y.08-09 Page 1 of 26 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी सी.एम.गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.409&410/Ind/2014 "नधा"रण वष"/Assessment Year : 2008-09 1.Shri Sukhram Mukati V. 1. Income Tax Officer 83/3, Khatipura, Sukhila, 3(3) Indore Indore PAN: CGVPS1260D 2. Shri Vishnu Mukati 83/3, Khatipura, Sukhila, 2. Income Tax Officer 3(3) Indore Indore…

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…