(i) Kapil Kumar Agarwal v. ACIT

63 SOT 22Income Tax Appellate Tribunal2014#21301 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

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

Judgments citing (i) Kapil Kumar Agarwal v. ACIT

RAJENDRA AGGARWAL,NEW DELHI vs. ITO,WARD-1(3), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 107/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Mar 2024AY 2017-18

Bench: Shri Amit Shukla & Shri M. Balaganesh[Assessment Year: 2017-18]

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

…ii. Hansa Shah vs ITO (2018) 173 ITD 260 (Mum-Trib) iii. Pushpa Tebriwal vs ITO (2013) 33 taxmann.com 305 (Hyd-Trib) iv. Kavyanbhai Surendrabhai Huttheesing vs ITO ITA 289/Ahd/2016 v. Amit Parekh vs ITO ITA 41/Kol/2016 vi. Kapil Singh Aggarwal vs ACIT (2014) 63 SOT 22 (Delhi). 9. On the other hand, the learned DR strongly relied upon the order of the learned CIT (A) and submitted that when the law provides that long term capital gain is to be deposited then source should be the same, that is, out of the same proceeds. He submitted that the assessee cannot circumvent provisions of section and the condition pr…

DCIT, CC, GZBD , GZBD vs. ANJALI MITTAL , GZBD

In the result, appeal of the Revenue is dismissed

ITA 1809/DEL/2021[2018-19]Status: DisposedITAT Delhi06 Apr 2023AY 2018-19

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2018-19 Dy. Commissioner Of Vs. Smt. Anjali Mittal, Income Tax, B-7, Ashok Nagar, Central Circle, Ghaziabad-201 001. Ghaziabad. Pan Aigpm4257R (Appellant) (Respondent)

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Kanav Bali, Sr. DR

Section 133ASection 54FSection 54F(1)(b)Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2018-19 Dy. Commissioner of Vs. Smt. Anjali Mittal, Income Tax, B-7, Ashok Nagar, Central Circle, Ghaziabad-201 001. Ghaziabad. PAN AIGPM4257R (Appellant) (Respondent) Assessee by: Shri Somil Agarwal, Adv. Shri Deepesh Garg, Adv. Department by : Shri Kanav Bali, Sr. DR Date of Hearing : 20.03.2023 Date of 06.04.2023 pronouncement : O R D E R PER ASTHA CHANDRA, JM This appeal has been filed by the Revenue against the order of the Ld. Commissioner of Income Ta…

ACIT, NEW DELHI vs. SHRI SURESH NANDA, NEW DELHI

In the result, all the appeals of the Revenue are dismissed and the Cross

ITA 4806/DEL/2015[2012-13]Status: DisposedITAT Delhi22 Feb 2016AY 2012-13

Bench: Shri J. Sudhakar Reddy, Am & Shri Sudhanshu Srivastava, Jm

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Nirupama Kotru, CIT, DR

…ached to the written statement. The assessee relied on the following decisions for the proposition that the expenditure to qualify for deduction u/s 54 need not be sourced out of the sale proceeds of the property sold:- (i) Kapil Kumar Agarwal v. ACIT (2014) 63 SOT 22 (Delhi-Trib.) (ii) Sunil Sachdeva v. ACIT (2013) 56 SOT 321 (Delhi-Trib.) (iii) ITO v. K.C. Gopalan (1999) 107 Taxman 591 (Ker) (iv) Muneer Khan v. ITO (2010) 41 SOT 504 (Hyd. ITAT) (v) Lalit Marda vs. ACIT (2008) 23 SOT 250 (Kol) (vi) DCIT v. Gaylord Investments & Trading Co. (P) Ltd. (2008) 21 SOT 407 (Mum). 46. The ld. DR relied on the orders…

ACIT, NEW DELHI vs. SHRI SURESH NANDA, NEW DELHI

In the result, all the appeals of the Revenue are dismissed and the Cross

ITA 4802/DEL/2015[2006-07]Status: DisposedITAT Delhi22 Feb 2016AY 2006-07

Bench: Shri J. Sudhakar Reddy, Am & Shri Sudhanshu Srivastava, Jm

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Nirupama Kotru, CIT, DR