How many judgments cite Dharamashibhai Sonani v. Asstt. CIT?

26 judgments on BharatTax cite Dharamashibhai Sonani v. Asstt. CIT (75 Taxmann.com 141), spanning 2018 to 2025.

Which sections of the Income Tax Act does Dharamashibhai Sonani v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 43CA, Section 50C, Section 144B, Section 147, Section 11(4)(d).

Dharamashibhai Sonani v. Asstt. CIT

75 Taxmann.com 141Income Tax Appellate Tribunal2016#4610 most cited

What is Dharamashibhai Sonani v. Asstt. CIT authority for?

The circle rate prevalent at the time of entering into an agreement is to be considered for the purpose of Section 50C, as amendments to this section have been held to be retrospectively applicable.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Dharamshibhai Sonani v. ACIT · section 50C · circle rate · agreement date · retrospective applicability · deemed sale consideration · valuation report

Sections most often in play

Section 143(3)Section 43CA Section 50C Section 144B Section 147 Section 11(4)(d)Section 148 Section 154

Issues it is cited on

section 50(1)section 50c(1)section 23(5)safe harbour waiver of loan section 50c(2)section 43c section 43ca full value of consideration section 211 circle rate annual letting value

Judgments citing Dharamashibhai Sonani v. Asstt. CIT

ACIT(CC)-7(3), MUMBAI vs. LOTUS LOGISTICS AND DEVELOPERS PRIVATE LIMITED, MUMBAI

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

ITA 137/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Rushabh Mehta and Shri Niraj Soni, CAsFor Respondent: Shri Aditya M. Rai, Sr. DR

Section 143(3)Section 37(1)Section 43CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 ACIT(CC)-7(3), Lotus Logistics and Developers Mumbai Private Limited 301, 13th Level, Lotus Trade Centre, Vs. New Link Road, Near D N Nagar Metro Station, Andheri-west Mumbai – 700013 (PAN : AABCL1198G) (Appellant) (Respondent) CO. No. 28/MUM/2025 (Arising out of ITA No. 137/Mum/2025) Assessment Year: 2018-19 Lotus Logistics and ACIT(CC)-7(3), Developers Private Limited Mumbai 301, 13th Level, Lotus Trade Centre, New Link Road, Near Vs. D N Nagar M…

VISHNUBHAI CHELABHAI PATEL,SURAT vs. PCIT, SURAT-1, SURAT, SURAT

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

ITA 421/SRT/2024[2015-16]Status: DisposedITAT Surat30 Jan 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Vishnubhai Chelabhai Patel, Pr.C.I.T.,Surat-1, F-19, Divya Jyoti Apartment, Surat. Vs. Samul Dairy Road, Alkapuri, Surat-395008 (Gujarat) Pan No. Adipp 4007 B Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 254(1)Section 263Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER (Physical hearing) Vishnubhai Chelabhai Patel, Pr.C.I.T.,Surat-1, F-19, Divya Jyoti Apartment, Surat. Vs. Samul Dairy Road, Alkapuri, Surat-395008 (Gujarat) PAN No. ADIPP 4007 B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Sapnesh Sheth, C.A. Department represented by Shri Ravi Kant Gupta, CIT-DR Date of Institution of Appeal 12/04/2024 Date of hearing 27/11/2024 Date of pronouncement 30/01/2025 Order under Section 254(1) of Income Tax Act PER:…

AAESHKA RIDDHI REALTY,MUMBAI vs. CIT(A)-NFAC - ITO-19(1)(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 3970/MUM/2024[2016-17]Status: DisposedITAT Mumbai20 Sept 2024AY 2016-17

Bench: Shri. Amarjit Singh & Shri. Sandeep Singh Karhail

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Ram Krishna Kedia (Sr. DR)

Section 147Section 148Section 250Section 43CSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI. AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 3970/Mum./2024 (Assessment Year :2016–2017) Aaeshka Riddhi Realty 18, Kailash Darshan, 5th Floor, Nana Chowk, Near Kennedy Bridge, Grant Road, Mumbai – 400007. PAN-AAWFA9467B ……………. Appellant v/s CIT(A) – NFAC – ITO - 19(1)(1) Piramal Chamber, DR SS Rao Marg, Parel, ……………. Respondent Mumbai – 400012. Assessee by : Shri Bhupendra Shah Revenue by :Shri Ram Krishna Kedia (Sr. DR) Date of Hearing – 17/09/2024 Date of Order – 20/09/2024 O R D E R PER SAND…

SHRI RAJDEEP SINGH CHIMNI,CHANDIGARH vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH

In the result, the addition so made and sustained by the ld CIT(A) is hereby deleted and the appeal of the assessee is allowed

ITA 722/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh28 Aug 2024AY 2016-17

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 143(3)Section 154Section 155(15)Section 50CSection 56(2)(vii)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO.722/Chd/2023 िनधा"रण वष" / Assessment Year : 2016-17 Shri Rajdeep Singh Chimni The Asst. CIT बनाम C/o Shri Tejmohan Sigh, Advocate Circle-4(1), Chandigarh # 527, Setor-10D, Chandigarh "ायी लेखा सं./PAN NO: ABRPC9579J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Re…

ANWAR M. SHAIKH,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-20(1), MUMBAI

In the result, the appeal of the assessee in ITA No

ITA 2669/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Aug 2024AY 2018-19

Bench: Shriamarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri Manoj Kumar Sinha (SRDR)

Section 143(2)Section 143(3)Section 144BSection 154Section 250Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRIAMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.2669/Mum/2024 (Assessment Year: 2018-19) Anwar M. Shaikh vs Dy.Commissioner of Income-tax, 1601, Cosmic Height, Sector IV, Circle-20(1), Mumbai Bhakti Park, Wadala (East), Piramal Chamber, Lalbaug Mumbai-400 031 PAN: ANQPS2594G APPELLANT RESPONDENT Assessee by : Shri Prakash Jhunjhunwala Respondent by : Shri Manoj Kumar Sinha (SRDR) Date of hearing : 15/07/2024 Date of pronouncement : 01/ 08/2024 O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal o…

MIHO KIKUCHI,THIRUVANNAMALAI vs. PCIT, CHENNAI

In the result, the appeal filed by the assessee is dismissed subject to above direction and modification in the order

ITA 1318/CHNY/2024[2015-16]Status: DisposedITAT Chennai26 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 1318/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Miho Kikuchi, The Principal Commissioner No.25, Chengam Road, Vs. Of Income Tax-8, Fourth Street, Chennai. Thiruvannamalai – 606 601. Pan: Bdepm 5316B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Quadir Hoseyn, Advocate & Dr. L. Natarajan, Ca ""यथ" क" ओर से/Respondent By : Shri Nilay, Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Revision Order Passed By The Principal Commissioner Of Income Tax, Chennai -8 In Order No.Itba/Rev/F/Rev5/2023-24/1063189420 (1) Dated 22.03.2024. The Assessment Was Framed By The Addl./Joint/Deputy/Asst. Commissioner Of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi For The Assessment Year 2015-16 U/S.147 R.W.S 144B Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 27.03.2022. 2. The Only Issue In This Appeal Of Assessee Is Against The Revision Order Passed By Pcit U/S.263 Of The Act Revising The Assessment Framed By Ao Of National Faceless Assessment Centre Vide Order Dated 27.03.2022 U/S.147 R.W.S 144B Of The Act. For This Assessee Has Raised Various Grounds Which Are Factual, Argumentative & Exhaustive & Hence, Need Not Be Reproduced.

For Appellant: Shri Quadir Hoseyn, Advocate &For Respondent: Shri Nilay, Baran Som, CIT

Section 147Section 148Section 263Section 50CSection 50C(1)

…अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1318/CHNY/2024 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Miho Kikuchi, The Principal Commissioner No.25, Chengam Road, Vs. of Income Tax-8, Fourth Street, Chennai. Thiruvannamalai – 606 601. PAN: BDEPM 5316B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Quadir Hoseyn, Advocate & Dr. L. Natarajan, CA ""यथ" क" ओर से/Respo…

INCOME TAX OFFICER, MUMBAI vs. MEELENDRA DEEPENDRA SINGH, MUMBAI

In the result, ITA No.4430/Mum/2023 is dismissed

ITA 4430/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 May 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Income Tax Officer Room No.116, 1St Floor, Meelendra Deependra Singh, G-Block, 503, Pushpakunj, A Road, Kautilya Bhavan, Churchgate, Vs. Bandra Kurla Complex, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Pan No. Bfaps5402N Assessee By : Shri H.N. Motiwalla, Ar Revenue By : Shri Rajesh Meshram, Dr Date Of Hearing: 22.05.2024 Date Of Pronouncement : 28.05.2024

For Appellant: Shri H.N. Motiwalla, ARFor Respondent: Shri Rajesh Meshram, DR

Section 143(3)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM Income Tax Officer Room No.116, 1st Floor, Meelendra Deependra Singh, G-Block, 503, Pushpakunj, A Road, Kautilya Bhavan, Churchgate, Vs. Bandra Kurla Complex, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) PAN No. BFAPS5402N Assessee by : Shri H.N. Motiwalla, AR Revenue by : Shri Rajesh Meshram, DR Date of hearing: 22.05.2024 Date of pronouncement : 28.05.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No.4430/Mum/2023 is filed by the Income Tax Officer, Ward 25(2)(1), Mumbai [the…

YOGESH JUNEJA,FARIDABAD vs. ACIT, CIRCLE-29(1), NEW DELHI

In the result, the Appeal filed by the assessee is allowed

ITA 218/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Oct 2022AY 2015-16

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar Usi.T.A. No. 218/Del/2020 (A.Y 2015-16)

Section 143(3)Section 154

…1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 218/DEL/2020 (A.Y 2015-16) Yogesh Juneja, ACIT, C-45, Lakewood City, Vs. Circle : 29 (1), Suraj Kund Road, New Delhi. Faridabad. PAN No. AALPJ1496J (APPELLANT) (RESPONDENT) Appellant by Ms. Manisha Lahoti, C. A.; Respondent by Shri Vivek Vardhan, JCIT; Date of Hearing 11.10.2022 Date of Pronouncement 18.10.2022 ORDER PER YOGESH KUMAR US, JM This appeal is filed by the assessee for assessment year 2015-16 against the order of the ld. Commissioner of…

SHRI BABUBHAI SHANTILAL SOLANKI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(1)(1),, AHMEDABAD

In the result, appeal of the Assessee is allowed

ITA 1893/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad03 Aug 2022AY 2012-13

For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Dileep Kumar, Sr.D.R

Section 143(3)Section 234ASection 263Section 50CSection 54FSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2012-13 Shri Babubhai The Income Tax Shantilal Solanki 189, Officer, Prajapavas, Tota Gam, Vs Ward-7(1)(1), Daskroi, Ahmedabad Ahmedabad PAN No:APKPS8932C (Respondent) (Appellant) Appellant by : Shri Sulabh Padshah, A.R. Respondent by : Shri Dileep Kumar, Sr.D.R. Date of hearing : 19-07-2022 Date of pronouncement : 03-08-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- The present appeal has been filed by the Assessee against the o…

M/S. SHIVALIK VENTURES P. LTD.,MUMBAI vs. DY CIT -CC-4(2), MUMBAI

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

ITA 1078/MUM/2021[2015-16]Status: DisposedITAT Mumbai14 Jul 2022AY 2015-16

Section 143(3)Section 43CSection 50CSection 50C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Shivalik Ventures Vs. DCIT CC 4(2), Mumbai Private Limited Room No.1918, Air India Unit No.4,5 & 6, Gr. Floor Building, Nariman Point New Udyog Mandir Mumbai – 400 021 2, Mogul Lane Mahim West Mumbai – 400 016 PAN/GIR No.AALCS7683R (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta Revenue by Shri Brajendra Kumar Date of Hearing 12/07/2022 Date of Pronouncement 14/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1078/Mum/2021 for A.Y.2…

BHUJPAL BROTHERS CONSTRUCTION COMPANY,PUNE vs. ITO WARD 3(5), PUNE

Appeal is allowed for statistical purpose in above terms

ITA 21/PUN/2021[2015-16]Status: DisposedITAT Pune07 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.21/Pun/2021 िनधा"रणवष" / Assessment Year : 2015-16 Bhujbal Brothers Construction The Income Tax Officer, Company, Vs Ward-3(5), Pune. Bhujbal House, S.No.28 , Karve Nagar, Pune – 411052. Pan: Aagfb 7974 A Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2015-16 Is Directed Against The Commissioner Of Income Tax(Appeals)-3, Pune’S Order Dated 04.11.2019 Passed In Case No.Pn/Cit(A)-3Ito Wd. 3(5)/388/2018-19 In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 43CSection 50CSection 50C(1)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.21/PUN/2021 िनधा"रणवष" / Assessment Year : 2015-16 Bhujbal Brothers Construction The Income Tax Officer, Company, Vs Ward-3(5), Pune. Bhujbal House, S.No.28 , Karve Nagar, Pune – 411052. PAN: AAGFB 7974 A Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri S P Walimbe – DR Date of hearing 24/06/2022 Date of pronouncement 07/07/2022 आदेश/ ORDER Per S.S.Godara, JM: This Assessee’s appeal for Assessmen…

DY CIT DD-4(2), MUMBAI vs. M/S SHETH DEVELOPERS P. LTD., MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 12/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 Jun 2022AY 2017-18

Section 143(3)Section 23(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s. Sheth Developers Private Vs. Deputy Commissioner of Limited Income Tax, Central Circle- Ground and 3rd Floor 4(2), Mumbai Prius Infinity Paranjape B Scheme Suhash Road, Vile Parle (E), Mumbai-400057 PAN/GIR No.AAACS9943H (Appellant) .. (Respondent) & Deputy Commissioner of Vs. M/s. Sheth Developers Private Income Tax, Central Circle- Limited Ground and 3rd Floor 4(2), Mumbai Prius Infinity Paranjape B Scheme Suhash Road, Vile Parle (E), Mumbai-400057 PAN/GIR No.AAAC…

DY CIT DD-4(2), MUMBAI vs. M/S SHETH DEVELOPERS P. LTD., MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 11/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16

Section 143(3)Section 23(5)

SHETH DEVELOPERS P. LTD.,MUMBAI vs. ACIT CENTRAL CIECLE-4(2), MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 1954/MUM/2020[2017-18]Status: DisposedITAT Mumbai27 Jun 2022AY 2017-18

Section 143(3)Section 23(5)

M/S SHETH DEVELOPERS P. LTD.,MUMBAI vs. DY CIT CENTRAL CIRCLE- 4(2), MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 1953/MUM/2020[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16

Section 143(3)Section 23(5)

M/S NISARG DEVELOPERS,PUNE vs. DCIT CIRCLE 14, PUNE

Appeal is partly allowed in above terms

ITA 57/PUN/2020[2015-16]Status: DisposedITAT Pune20 Jun 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.57/Pun/2020 िनधा"रण वष" / Assessment Year: 2015-16 M/S. Nisarg Developers, Vs. Dcit, Circle-14, Pune. S.No.84/3B, Gund Vasti, Pune Solapur Road, Manjari, Pune- 412307. Pan : Aagfn9362G Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri S. P. Walimbe Date Of Hearing : 13.06.2022 Date Of Pronouncement : 20.06.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2015-16 Arises Against The Cit(A)- 7, Pune’S Order Dated 08.11.2019 Passed In Case No. Pn/Cit(A)-7/10338/2017-18 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short The Act. Heard Both The Parties. Case Files Perused. 2. We Note At The Outset That The Cit(A)’S Lower Appellate Order Affirming The Assessing Officer’S Action Making Section 43Ca Addition Of Rs.19,10,334/- In Assessment Order Dated 14.11.2017;

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri S. P. Walimbe

Section 143(3)Section 43CSection 50CSection 50C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.57/PUN/2020 िनधा"रण वष" / Assessment Year: 2015-16 M/s. Nisarg Developers, Vs. DCIT, Circle-14, Pune. S.No.84/3B, Gund Vasti, Pune Solapur Road, Manjari, Pune- 412307. PAN : AAGFN9362G Appellant Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri S. P. Walimbe Date of hearing : 13.06.2022 Date of pronouncement : 20.06.2022 आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2015-16 arises against the CIT(…

M/S SEVEN STAR DEVELOPERS,PUNE vs. INCOME-TAX OFFICER, PUNE

Appeal is partly allowed in above terms

ITA 598/PUN/2021[2015-16]Status: DisposedITAT Pune26 May 2022AY 2015-16

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.598/Pun/2021 िनधा"रण वष" / Assessment Year: 2015-16 M/S. Seven Star Vs. Ito, Ward-6(2), Pune. Developers, S.No.14/1/2/3, Shop No.2, Shubham Residency, Dhayari, Pune-411041. Pan : Accfs1198P Appellant Respondent Assessee By : Shri J. R. Chandrakar Revenue By : Shri Arvind Desai Date Of Hearing : 24.05.2022 Date Of Pronouncement 26.05.2022 : आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2015-16 Arises Against The Cit(A)-4 Pune’S Order Dated 26.02.2020 Passed In Case No. Pn/Cit(A)-4/Ward-6(2),Pune/177/2017-18 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short The Act. Heard Both The Parties. Case File Perused. 2. It Emerges At The Outset That Instant Appeal Suffers From 378 Days Delay In Filing. I Find That The Cit(A) Has Passed His Lower

For Appellant: Shri J. R. ChandrakarFor Respondent: Shri Arvind Desai

Section 143(3)Section 43CSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.598/PUN/2021 िनधा"रण वष" / Assessment Year: 2015-16 M/s. Seven Star Vs. ITO, Ward-6(2), Pune. Developers, S.No.14/1/2/3, Shop No.2, Shubham Residency, Dhayari, Pune-411041. PAN : ACCFS1198P Appellant Respondent Assessee by : Shri J. R. Chandrakar Revenue by : Shri Arvind Desai Date of hearing : 24.05.2022 Date of pronouncement 26.05.2022 : आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2015-16 arises against the CIT(A)-4 Pune’s order dated 26.02.2020 passed i…

MAHESH PROPERTIES,,PUNE vs. INCOME-TAX OFFICER, WARD - 3 (1),, PUNE

Appeal is partly allowed in above terms

ITA 1134/PUN/2019[2015-16]Status: DisposedITAT Pune26 May 2022AY 2015-16

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 143(3)Section 2Section 43CSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1134/PUN/2019 िनधा"रण वष" / Assessment Year: 2015-16 Mahesh Properties, Vs. ITO, Ward-3(1), Pune. Ganesh Gruharachana Sanstha CTS No.15, Final Plot No.17/A/3 Karve Road Erandawane, Pune- 411004. PAN : AAPFM5247G Appellant Respondent Assessee by : None Revenue by : Shri Arvind Desai Date of hearing : 23.05.2022 Date of pronouncement : 26.05.2022 आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2015-16 arises against the CIT(A)-3 Pune’s order dated 21.05.2019 pas…

BELLANDUR CHIKKAGURAPPA JAYARAMREDDY,BENGALURU vs. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE 4(3)(1), BENGALURU

The appeal of the assessee is allowed

ITA 1322/BANG/2019[2014-15]Status: DisposedITAT Bangalore05 Jan 2022AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year : 2014-15

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 2(47)(v)Section 234BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment year : 2014-15 Bellandur Chikkagurappa Jayaramareddy, Vs. The Assistant Commissioner No.11, 1st Cross Road, of Income Tax, No.11, 1st Cross Road, Mico Layout, Circle 4(3)(1), BTM II Stage, Bengaluru. Bengaluru – 560 076. PAN: AASPJ 1621N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.11.2021 Date of Pronouncement : 05.01.2022 O R D E R Per Chan…

CONTINENTAL DEVICE INDIA LTD.,NEW DELHI vs. ACIT, CIRCLE- 6(2), NEW DELHI

In the result, appeal of the assessee is allowed in part and for statistical purpose

ITA 4719/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Dec 2021AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2013-14

For Appellant: Sh. R.K. Kapoor, CAFor Respondent: Sh. Anil Gandhi, Sr. DR

Section 115Section 115JSection 143(3)Section 14ASection 36Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2013-14 Continental Device India Ltd., vs. ACIT, Circle0 6(2), C-120, Naraina Industrial Aread, New Delhi New Delhi. PAN : AAACC1835E (Appellant) (Respondent) Appellant by : Sh. R.K. Kapoor, CA Respondent by: Sh. Anil Gandhi, Sr. DR Date of hearing: 09/12/2021 Date of order : 09/12/2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 21.03.2017 passed by the learned Commissioner of Income Tax (Appeals)-2, New Delhi (“Ld. CIT…

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