Grass Field Farms & Resorts (P.) Ltd. v. Deputy Commissioner of Income-tax

79 Taxmann.com 426High Court2017#11797 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 139(1)Section 139(5)Section 143(3)Section 147 Section 148 Section 153A Section 271(1)(c)Section 44AB

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Judgments citing Grass Field Farms & Resorts (P.) Ltd. v. Deputy Commissioner of Income-tax

Mr. Chittaranjan Trimbak Gaikwad, Pune vs. The Asst. Commissioner of Income Tax, Circle-4, Pune

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.759/PUN/2024 धििाारण वर्ा / Assessment Year : 2010-11 Mr. Chittaranjan Trimbak Gaikwad, The Asst. Commissioner At Post Kadamwak Wasti, of Income Tax, Loni Kalbhor, Pune – 412201 Vs. Circle – 4, Pune PAN : AEBPT5707L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri B.C. Malakar Department by : Shri Ramnath P. Murkunde Date of hearing : 28-10-2024 Date of 10-01-2025 Pronouncement : आदेश / ORDER PER A…

Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 322/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Oct 2022AY 2013-14

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Smt. Runi Pal, Addl. CIT

Section 127Section 142(1)Section 143(2)Section 245D(4)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 322/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Mangi Lal Kandoi Assistant Commissioner of Vs. D-91, Amba Bari, Income Tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACMPK 6560 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S. L. Poddar, Adv. jktLo dh v…

Mahendra B Chowhan, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(2), Bangalore

In the result, all the appeals by the assessee are allowed

ITA 1596/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 Oct 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru

Section 132Section 132(4)Section 153CSection 271(1)(c)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA Nos. 1590 to 1596/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Mahendra B. Chowhan, Vs. The Assistant Commissioner No.96/7, Unnati, 1st Cross, of Income Tax, South End Circle, Basavangudi, Circle 1(2), Bangalore – 560 004. Bangalore. PAN: ACKPC 977DF APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.10.2020 Date of Pronouncement : 19.10.2020 O R D E R Per N.V. Vasu…

Mahendra B Chowhan, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(2), Bangalore

In the result, all the appeals by the assessee are allowed

ITA 1595/BANG/2019[2014-15]Status: DisposedITAT Bangalore19 Oct 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru

Section 132Section 132(4)Section 153CSection 271(1)(c)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA Nos. 1590 to 1596/Bang/2019 Assessment years : 2009-10 to 2014-15 Shri Mahendra B. Chowhan, Vs. The Assistant Commissioner No.96/7, Unnati, 1st Cross, of Income Tax, South End Circle, Basavangudi, Circle 1(2), Bangalore – 560 004. Bangalore. PAN: ACKPC 977DF APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.10.2020 Date of Pronouncement : 19.10.2020 O R D E R Per N.V. Vasu…

Mahendra B Chowhan, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(2), Bangalore

In the result, all the appeals by the assessee are allowed

ITA 1594/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Oct 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru

Section 132Section 132(4)Section 153CSection 271(1)(c)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA Nos. 1590 to 1596/Bang/2019 Assessment years : 2009-10 to 2014-15 Shri Mahendra B. Chowhan, Vs. The Assistant Commissioner No.96/7, Unnati, 1st Cross, of Income Tax, South End Circle, Basavangudi, Circle 1(2), Bangalore – 560 004. Bangalore. PAN: ACKPC 977DF APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.10.2020 Date of Pronouncement : 19.10.2020 O R D E R Per N.V. Vasu…

Mahendra B Chowhan, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(2), Bangalore

In the result, all the appeals by the assessee are allowed

ITA 1593/BANG/2019[2012-2013]Status: DisposedITAT Bangalore19 Oct 2020AY 2012-2013

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru

Section 132Section 132(4)Section 153CSection 271(1)(c)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA Nos. 1590 to 1596/Bang/2019 Assessment years : 2009-10 to 2014-15 Shri Mahendra B. Chowhan, Vs. The Assistant Commissioner No.96/7, Unnati, 1st Cross, of Income Tax, South End Circle, Basavangudi, Circle 1(2), Bangalore – 560 004. Bangalore. PAN: ACKPC 977DF APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.10.2020 Date of Pronouncement : 19.10.2020 O R D E R Per N.V. Vasu…

Mahendra B Chowhan, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(2), Bangalore

In the result, all the appeals by the assessee are allowed

ITA 1592/BANG/2019[2011-12]Status: DisposedITAT Bangalore19 Oct 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru

Section 132Section 132(4)Section 153CSection 271(1)(c)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA Nos. 1590 to 1596/Bang/2019 Assessment years : 2009-10 to 2014-15 Shri Mahendra B. Chowhan, Vs. The Assistant Commissioner No.96/7, Unnati, 1st Cross, of Income Tax, South End Circle, Basavangudi, Circle 1(2), Bangalore – 560 004. Bangalore. PAN: ACKPC 977DF APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.10.2020 Date of Pronouncement : 19.10.2020 O R D E R Per N.V. Vasu…

Mahendra B Chowhan, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(2), Bangalore

In the result, all the appeals by the assessee are allowed

ITA 1591/BANG/2019[2010-11]Status: DisposedITAT Bangalore19 Oct 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru

Section 132Section 132(4)Section 153CSection 271(1)(c)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA Nos. 1590 to 1596/Bang/2019 Assessment years : 2009-10 to 2014-15 Shri Mahendra B. Chowhan, Vs. The Assistant Commissioner No.96/7, Unnati, 1st Cross, of Income Tax, South End Circle, Basavangudi, Circle 1(2), Bangalore – 560 004. Bangalore. PAN: ACKPC 977DF APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.10.2020 Date of Pronouncement : 19.10.2020 O R D E R Per N.V. Vasu…

Mahendra B Chowhan, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 1(2), Bangalore

In the result, all the appeals by the assessee are allowed

ITA 1590/BANG/2019[2009-10]Status: DisposedITAT Bangalore19 Oct 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru

Section 132Section 132(4)Section 153CSection 271(1)(c)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER ITA Nos. 1590 to 1596/Bang/2019 Assessment years : 2009-10 to 2014-15 Shri Mahendra B. Chowhan, Vs. The Assistant Commissioner No.96/7, Unnati, 1st Cross, of Income Tax, South End Circle, Basavangudi, Circle 1(2), Bangalore – 560 004. Bangalore. PAN: ACKPC 977DF APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 14.10.2020 Date of Pronouncement : 19.10.2020 O R D E R Per N.V. Vasu…