Gulshan Malik v. CIT

43 Taxmann.com 200High Court2014#4999 most cited

What is Gulshan Malik v. CIT authority for?

The period of holding of booking rights of an apartment for the purpose of capital gains is counted from the date of execution of the buyer's agreement.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Gulshan Malik v. CIT · capital asset · transfer · capital gains · booking rights of an apartment · period of holding · buyer's agreement · Agreement to Sell · Section 2(47)

Also reported as

223 Taxmann 243

Issues it is cited on

Judgments citing Gulshan Malik v. CIT

GURBAKSHISH SINGH BATRA,NEW DELHI vs. PR. CIT - 12, NEW DELHI

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

ITA 396/DEL/2021[2016-17]Status: DisposedITAT Delhi31 Mar 2022AY 2016-17

Bench: Shri R.K. Panda & Shri N.K. Choudhryassessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.Cit-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. Pan: Adspb2480J (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca Revenue By : Shri Shashi Bhushan Sukla, Cit, Dr Date Of Hearing : 15.02.2022 Date Of Pronouncement : 31.03.2022 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22Nd March, 2021 Of The Pcit, Delhi-12, Passed U/S 263 Of The It Act For The Assessment Year 2016-17. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 6Th October, 2016 Declaring The Total Income At Rs.44,86,160/-. The Return Was Processed U/S 143(1) Of The It Act. Subsequently, The Case Of The Assessee Was Selected For ‘Limited Scrutiny’ Based On The Following Reasons:-

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Shashi Bhushan Sukla, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 244ASection 263Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.CIT-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. PAN: ADSPB2480J (Appellant) (Respondent) Assessee by : Shri R.S. Singhvi, CA Revenue by : Shri Shashi Bhushan Sukla, CIT, DR Date of Hearing : 15.02.2022 Date of Pronouncement : 31.03.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 22nd March, 2021 of the PCIT, Delhi-12, passed u/s 263 of the…

DCIT CIR 3, THANE vs. RAMESH MADHAVRAO BHUJANG, MUMBAI

Appeal stand dismissed

ITA 1072/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Jul 2018AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.1072/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Deputy Commissioner Of Income Tax Ramesh Madhavrao Bhujang Circle -3 Room No.402, Saket Apartment बनाम/ Room No.02, 6Th Floor Dr.M.B.Raut Road Ashar It Park B-Wing Vs. Shivaji Park, Dadar(W) Wagle Industrial Estate Mumbai-400 028 Thane(W)-400 604 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Alhpb-1341-D (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Raj Kumar Singh, Ld. ARFor Respondent: Ram Tiwari, Ld. DR
Section 143(3)

…ITA No.1072/Mum/2017 Ramesh Madhavrao Bhujang Assessment Year-2012-13 आयकर अपीलीय अिधकरण “डी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.1072/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Deputy Commissioner of Income Tax Ramesh Madhavrao Bhujang Circle -3 Room No.402, Saket Apartment बनाम/ Room No.02, 6th Floor Dr.M.B.Raut Road Ashar IT Park B-Wing Vs. Shivaji Park, Dadar(W) Wagle Industrial Estate Mumbai-400 028 Thane(W)-400 604 "था…

Showing 120 of 24 · Page 1 of 2