Humayun Suleman Merchant v. Chief CIT

242 Taxmann 189High Court2016#15414 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 54FSection 139(1)Section 54Section 139Section 143(3)Section 54F(4)Section 139(4)Section 45

Issues it is cited on

section 54(2)long-term capital assetsection 54fdate of transfersection 54long term capital gainsection 139(1)section 139section 13transferprescribedtotal income

Judgments citing Humayun Suleman Merchant v. Chief CIT

Sumit H Bhagchandani, Ahmedabad vs. DCIT, Circle 3(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1984/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Yogesh Mishra, Sr. DR
Section 270ASection 54FSection 54F(1)Section 54F(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1984/Ahd/2025 (Assessment Year: 2017-18) Sumit H Bhagchandani, Vs. Deputy Commissioner of C/o. Ranjit Hosiery Mills, Naroda Income Tax, Road, Ahmedabad-380025 Circle-3(1)(1), Ahmedabad [PAN No.ABBPB4786E] (Appellant) .. (Respondent) Appellant by : Shri Parin Shah, AR Respondent by: Shri Yogesh Mishra, Sr. DR Date of Hearing 19.02.2026 Date of Pronouncement 23.02.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by…

Sreenivasulu Sagaleti, Bengaluru vs. Income Tax Officer, Ward-2(2)(2), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 2493/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 May 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahuandshri.Keshav Dubeyassessment Year :2018-19

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department
Section 139Section 139(1)Section 54FSection 54F(1)Section 54F(4)

…IN INCOME TAX APPELLATE TRIBUNAL “SMC - A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI.KESHAV DUBEY, JUDICIAL MEMBER Assessment Year :2018-19 Shri. Sreenivasulu Sagaleti, Vs. ITO, 31/26, 4th Block, 58th Cross, Ward–2(2)(2), Rajajinagar, Bangalore. Bangalore - 562010. PAN :AHQPS5444 R APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Ganesh R Gale, Standing Counsel for Department. Date of hearing : 21.02.2025 Date of Pronouncement : 16.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal filed by the assessee against Order passe…

Sridhar Reddy Bayapu, Hyderabad vs. DCIT., Circle-3(1), Hyderabad

ITA 841/HYD/2024[2016-17]Status: DisposedITAT Hyderabad19 Mar 2025AY 2016-17

Bench: Us:

Section 139(1)Section 143(2)Section 143(3)Section 54Section 54F

…1 आयकर अपील"य "याया"धकरण म", हैदराबाद ‘बी’ ब"च, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी मंजूनाथ जी, माननीय लेखा सद"य एवं "ी रवीश सूद, माननीय "या"यक सद"य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.841/Hyd/2024 (िनधा"रण वष"/ Assessment Year:2016-17) Sridhar Reddy Bayapu, VS. The Deputy Commissioner of Hyderabad. Income Tax, Circle – 3(1), PAN: ABRPB6168L Hyderabad. (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri Mohd Afzal, Advocate Assessee Represented by राज" का "ितिनिध"/ : Dr. Sac…

Kuldeep Singh Shekhawat, Kota vs. ITO W-2(1), Kota

In the result, the appeal of the assessee is allowed

ITA 701/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 Mar 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Gagan Goyalkuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 Pan No. Araps0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent

For Appellant: Mr. Mahendra Gargieya, Adv., Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR
Section 139(4)Section 143(3)Section 234ASection 250Section 54Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 PAN No. ARAPS0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent Appellant by : Mr. Mahendra Gargieya, Adv., Ld. AR (Through V.C.) &Mr. Devang Gargieya, Adv., Ld. AR Respondent by : Mr. Manoj Kumar, JCIT, Ld. DR Date of hearing : 04/02/2025 Date of pronouncement : 06/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed ag…

Smt. Sita Khandelwal, Bareilly vs. Assistant Commissioner of Income Tax, Circle-2, Bareilly

In the result, the appeal of the assessee stands dismissed

ITA 687/LKW/2019[2015-16]Status: DisposedITAT Lucknow03 Jan 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 139Section 139(1)Section 139(4)Section 143(3)Section 54Section 54(2)Section 54F

…Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.687/Lkw/2019 Assessment Year:2015-16 Smt. Sita Khandelwal, Vs. A.C.I.T., D/o Shri Kishori Lal Khandelwal Circle-2, 5, Gandhi Nagar, Bareilly. Bareilly. PAN:AFTPK4363E (Appellant) (Respondent) Appellant by Shri Shri Abhinav Mehrotra, Advocate Shri Jitendra Kumar Yadav, Advocate Respondent by Shri Sunil Kumar Rajwanshi, Addl. CIT (D.R.) O R D E R PER SUBHASH MALGURIA:J.M. 1. This appeal has been filed by assessee for assessment y…

ACIT 4(3)(1), Mumbai vs. The New Piece Goods Bazar Co. Ltd, Mumbai

In the result, the Revenues’s appeal is partly allowed for statistical purposes

ITA 6496/MUM/2017[2014-15]Status: DisposedITAT Mumbai25 Sept 2020AY 2014-15
For Appellant: Ms. Kavita P. Kaushik (DR)For Respondent: Sh. B.V. Jhaveri (Adv.)
Section 143(3)Section 22Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, MUMBAI BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER I. T. A. No. 6496/Mum/2017 [Assessment Year: 2014-15] Asst. CIT 4(3)(1) vs. The New Piece Goods Bazar Co. R.No. 649, 6th Floor, Ltd., 2nd Floor, Office Gally, Aayakar Bhavan, Mumbai – 400020 M.J. Market, Kalbadevi Road, Mumbai [PAN: AAACT 1700F] (Appellant) (Respondent) Appellant by : Ms. Kavita P. Kaushik (DR) Respondent by: Sh. B.V. Jhaveri (Adv.) Date of Hearing: 03.03.2020 Date of Pronouncement: 25.09.2020 ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue d…

Humayun Suleman Merchant v. Chief CIT (242 Taxmann 189) — Cited in 6 Judgments | BharatTax