Dimple Enterprises v. DCIT

154 Taxmann.com 653Reported decision2023#15369 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 22Section 23(5)Section 132Section 14ASection 245CSection 37(1)Section 23

Issues it is cited on

section 23(5)annual letting valuesection 245csection 24(a)annual valuesettlement applicationincome tax settlement commissionsection 22chief commissionerdisallowance u/s 14asection 23section 37(1)

Judgments citing Dimple Enterprises v. DCIT

RAMESH DUNGARSHI SHAH,MUMBAI vs. DEPUTY COMMISSIONER OF INOCME TAX, CIRCLE-3, , MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1220/MUM/2024[2015-16]Status: DisposedITAT Mumbai14 May 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Girish Agarwal, Am Ramesh Dungarshi Shah Deputy Commissioner Of Income 108, Shreedhar Apartment, Maulana Tax, Circle – 3, Kalyan Vs. 2Nd Floor, Rani Mansion, Murbad Azad Road, Dombivali, East, Thane – 421201. Road, Kalyan West – 421301. Pan/Gir No. Aavps0931K (Assessee) : (Respondent) Assessee By : Shri. Devendra Jain, Adv. (Virtually) : Shri. Asif Karmali (Sr. Dr) Respondent By : 14.02.2025 Date Of Hearing Date Of Pronouncement : 14.05.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2015-16. 2. It Is Observed That The Assessee Has Filed This Present Appeal With A Delay Of 47 Days Beyond The Period Of Limitation For Which The Assessee Has Filed An Application For Condoning The Delay Along With The Reasons Specified For The Delay. After Hearing The Rival Contentions, We Deem It Fit To Condone The Delay In Filing The Appeal For The Reason That There Was ‘Sufficient Cause’ & Bonafide Reasons For The Delay. Delay Condoned.

For Appellant: Shri. Devendra Jain, Adv. (Virtually)For Respondent: 14.02.2025
Section 143(1)Section 143(3)Section 23(1)(a)Section 23(4)(b)Section 23(5)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. GIRISH AGARWAL, AM Ramesh Dungarshi Shah Deputy Commissioner of Income 108, Shreedhar Apartment, Maulana Tax, Circle – 3, Kalyan Vs. 2nd Floor, Rani Mansion, Murbad Azad Road, Dombivali, East, Thane – 421201. Road, Kalyan West – 421301. PAN/GIR No. AAVPS0931K (Assessee) : (Respondent) Assessee by : Shri. Devendra Jain, Adv. (Virtually) : Shri. Asif Karmali (Sr. DR) Respondent by : 14.02.2025 Date of Hearing Date of Pronouncement : 14.05.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the asse…

DCIT CENTRAL CIRCLE-4 (1), MUMBAI vs. OBEROI REALTY LIMITED, MUMBAI

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

ITA 5128/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Mar 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar,ARFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 143(3)Section 22Section 23Section 23(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4803/MUM/2024 (A.Y. 2017-18) Oberoi Realty Limited, v/s. Deputy Commissioner of Mumbai, 3rd Floor, Commerz, बनाम Income Tax, Central Circle International Business Park, – 4(1), Room No. 419, Oberoi Garden City, Off. Kautilya Bhavan, Bandra Kurla Western Express Highway, Complex, Bandra (East), Goregaon (E) - 400 063, Mumbai - 400051, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCK0235H Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 5130/…

OBEROI REALTY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -4(1), MUMBAI

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

ITA 4803/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Mar 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar,ARFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 143(3)Section 22Section 23Section 23(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4803/MUM/2024 (A.Y. 2017-18) Oberoi Realty Limited, v/s. Deputy Commissioner of Mumbai, 3rd Floor, Commerz, बनाम Income Tax, Central Circle International Business Park, – 4(1), Room No. 419, Oberoi Garden City, Off. Kautilya Bhavan, Bandra Kurla Western Express Highway, Complex, Bandra (East), Goregaon (E) - 400 063, Mumbai - 400051, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCK0235H Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 5130/…

OBEROI REALTY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -4(1), MUMBAI

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

ITA 4802/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Mar 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar,ARFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 143(3)Section 22Section 23Section 23(5)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4803/MUM/2024 (A.Y. 2017-18) Oberoi Realty Limited, v/s. Deputy Commissioner of Mumbai, 3rd Floor, Commerz, बनाम Income Tax, Central Circle International Business Park, – 4(1), Room No. 419, Oberoi Garden City, Off. Kautilya Bhavan, Bandra Kurla Western Express Highway, Complex, Bandra (East), Goregaon (E) - 400 063, Mumbai - 400051, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCK0235H Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 5130/…

M/S. VARUN DEVELOPERS,PUNE vs. ACIT, CIRCLE 2, PUNE, PUNE

In the result, the appeal filed by the assessee stands allowed

ITA 613/PUN/2024[2016-17]Status: DisposedITAT Pune10 Sept 2024AY 2016-17

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak
Section 143(2)Section 143(3)Section 22Section 23(1)(c)Section 24Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.613/PUN/2024 िनधा"रण वष" / Assessment Year: 2016-17 M/s. Varun Developers, Vs. ACIT, Circle-2, Pune. Supreme Icon, Office No.304/305, Aundh Baner Road, Near Sakal Nagar, Baner, Pune- 411007. PAN : AACFV8009J Appellant Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Sourabh Nayak Date of hearing : 27.06.2024 Date of pronouncement : 10.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(1), BANGALORE, BANGALORE vs. RAMESH NARAYANA REDDY (HUF), BANGALORE

ITA 720/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavdcit, Circle - 4(1)(1) Ramesh Narayana Reddy (Huf) Room No. 230, 2Nd Floor #62, Sonnenahalli Bmtc Building, Koramangala Vs. Mahadevapura Bangalore 560095 Bangalore 560048 Pan – Aamhr4231A (Appellant) (Respondent) Assessee By: Shri V. Srinivasan, Advocate Revenue By: Shri Subramanian S., Jcit-Dr Date Of Hearing: 24.07.2024 Date Of Pronouncement: 30.07.2024 O R D E R Per: Prakash Chand Yadav, J.M. The Present Appeal Of The Revenue Challenges The Din & Order No. Itba/Nfac/S/2003-24/1061428431(1) Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 23.02.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) In Respect Of Assessment Year (Ay) 2020-21. 2. Aggrieved With The Order Of The Ld. Cit(A) The Revenue Has Come Up In Appeal Before Us & Raised The Following Grounds: - “The Ld. Addl. Cit(A) Has Erred In Deleting The Addition Of Rs. 1,18,01,752 As Deemed Rental Income On The Ground That There Was No Addition Made In The Case Of Other Two Co-Owners Of The Same Property For The Same Assessment Year. The Nfac Has Not Considered That The Assessments Of Three Different Co-Owners Were Completed In Faceless Manner. There Is No Algorithm For Allocation Of Cases Of Three Different Assessees Having Common Interest In A Single Property To A Single Assessing Officer For Assessment. Hence, Omission Of Addition In Cases Of Other Two Co-Owners Of The Property Wherein Assesses Is An Owner May Be Because

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Subramanian S., JCIT-DR
Section 194Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “B” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member and Shri Prakash Chand Yadav, Judicial Member DCIT, Circle - 4(1)(1) Ramesh Narayana Reddy (HUF) Room No. 230, 2nd Floor #62, Sonnenahalli BMTC Building, Koramangala vs. Mahadevapura Bangalore 560095 Bangalore 560048 PAN – AAMHR4231A (Appellant) (Respondent) Assessee by: Shri V. Srinivasan, Advocate Revenue by: Shri Subramanian S., JCIT-DR Date of hearing: 24.07.2024 Date of pronouncement: 30.07.2024 O R D E R Per: Prakash Chand Yadav, J.M. The present appeal of the Revenue challenges the DIN & order…