(i) ASSISTANT COMMISSIONER OF INCOME TAX v. SHREe NARAYAN SITARAM MUNDRA

166 ITD 47Income Tax Appellate Tribunal2017#12256 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2021.

Judgments citing (i) ASSISTANT COMMISSIONER OF INCOME TAX v. SHREe NARAYAN SITARAM MUNDRA

Shri Shri Basant Kumar Jain, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

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

ITA 191/BIL/2016[2012-13]Status: DisposedITAT Raipur04 Oct 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 191/Rpr/2016) ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri R. K. Baral, DR
Section 132(4)Section 271Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 191/RPR/2016) ("नधा"रण वष" / Assessment Year : 2012-13) Basant Kumar Jain बनाम/ Deputy Commissioner Pro. M/s. Rishabh Builders, of Income Tax, Vs. D-14, Shailendra Nagar, Central Circle-I, Raipur, Raipur (C.G.) 492001 Central Revenue Building, Civil Lines, Raipur (C.G.) 492001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACIPJ1068K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri R. B. Doshi, C.A. अपीलाथ" ओर से /Appellant by : Shri R. K. Baral,…

DCIT, New Delhi vs. M/S Nirala Housing Pvt. Ltd., New Delhi

In the result, all the five appeals are dismissed

ITA 3531/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…TR 488 (Gujarat)/ [2018] 302 CTR 504 (Gujarat) 4. ACIT vs. Akshar Developers, [2017] 86 taxmann.com 251 (Mumbai- Trib.) 5. M/s Kanakia Spaces Pvt. Ltd. v. AcIT, ITAT Mumbai (IT Appeal No. 6763 (Mum.) of 2011]) 6. ACIT v. Shreenarayan Sitarma Mundra, [2017] 166 ITD 47 (Ahmedabad) 7. UHDE India (P.) Ltd. v. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15…

Nirala Developers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3155/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…TR 488 (Gujarat)/ [2018] 302 CTR 504 (Gujarat) 4. ACIT vs. Akshar Developers, [2017] 86 taxmann.com 251 (Mumbai- Trib.) 5. M/s Kanakia Spaces Pvt. Ltd. v. AcIT, ITAT Mumbai (IT Appeal No. 6763 (Mum.) of 2011]) 6. ACIT v. Shreenarayan Sitarma Mundra, [2017] 166 ITD 47 (Ahmedabad) 7. UHDE India (P.) Ltd. v. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3137/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…TR 488 (Gujarat)/ [2018] 302 CTR 504 (Gujarat) 4. ACIT vs. Akshar Developers, [2017] 86 taxmann.com 251 (Mumbai- Trib.) 5. M/s Kanakia Spaces Pvt. Ltd. v. AcIT, ITAT Mumbai (IT Appeal No. 6763 (Mum.) of 2011]) 6. ACIT v. Shreenarayan Sitarma Mundra, [2017] 166 ITD 47 (Ahmedabad) 7. UHDE India (P.) Ltd. v. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3136/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…TR 488 (Gujarat)/ [2018] 302 CTR 504 (Gujarat) 4. ACIT vs. Akshar Developers, [2017] 86 taxmann.com 251 (Mumbai- Trib.) 5. M/s Kanakia Spaces Pvt. Ltd. v. AcIT, ITAT Mumbai (IT Appeal No. 6763 (Mum.) of 2011]) 6. ACIT v. Shreenarayan Sitarma Mundra, [2017] 166 ITD 47 (Ahmedabad) 7. UHDE India (P.) Ltd. v. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3135/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…TR 488 (Gujarat)/ [2018] 302 CTR 504 (Gujarat) 4. ACIT vs. Akshar Developers, [2017] 86 taxmann.com 251 (Mumbai- Trib.) 5. M/s Kanakia Spaces Pvt. Ltd. v. AcIT, ITAT Mumbai (IT Appeal No. 6763 (Mum.) of 2011]) 6. ACIT v. Shreenarayan Sitarma Mundra, [2017] 166 ITD 47 (Ahmedabad) 7. UHDE India (P.) Ltd. v. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15…

Shri Ram Das Maheshwari, Jaipur vs. Principal Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 421/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Jun 2018AY 2013-14
For Appellant: Shri S.L. Poddar (Adv) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 263Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 421/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Ram Das Maheshwari, Pr. Commissioner of Vs. 69, Sukh Sagar, Sardar Patel Income Tax, Jaipur-1, Marg, Dhuleshwar Garden, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADAPM 3717 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) & Shri Isha Kanoongo…

Shri Ashok Kumar Maheshwari, Jaipur vs. Pr. Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 419/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Jun 2018AY 2013-14
For Appellant: Shri S.L. Poddar (Adv) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 263Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 419/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Ashok Kumar Maheshwari, Pr. Commissioner of Vs. 69, Sukh Sagar, Sardar Patel Income Tax, Jaipur-1, Marg, Dhuleshwar Garden, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPM 3498 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) & Shri Isha Kanoo…

(i) ASSISTANT COMMISSIONER OF INCOME TAX v. SHREe NARAYAN SITARAM MUNDRA (166 ITD 47) — Cited in 8 Judgments | BharatTax