(i) Pr. CIT v. Naina Saraf

142 Taxmann.com 147High Court2022#16788 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 250 Section 50C Section 131 Section 142(1)Section 142A Section 143(1)Section 143(2)Section 143(3)

Issues it is cited on

section 56(2)(x)section 155 section 56(2)(vii)stamp duty value section 50c section 50 section 56(2)section 56 fair market value section 143(2)transfer appeal before the tribunal

Judgments citing (i) Pr. CIT v. Naina Saraf

DILIP KUMAR AGRAWAL,KOLKATA vs. I.T.O., WARD - 34(3), KOLKATA, KOLKATA

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

ITA 1547/KOL/2024[2017-2018]Status: DisposedITAT Kolkata03 Feb 2025AY 2017-2018

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1547/Kol/2024 Assessment Year : 2017-18 Shri Dilip Kumar Agrawal, Ito, Ward-34(3), 1D, 14Th Floor, 78, V/S Kolkata Bentinck Street, Dalhousie, Kolkata-700 001 West Bengal Pan : Acwpa9714D Appellant Respondent

For Appellant: Shri Abheshek Bansal, ARFor Respondent: Smt. Madhumita Das, Addl. CIT

Section 143(2)Section 143(3)Section 250Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES “SMC”, KOLKATA BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1547/KOL/2024 Assessment Year : 2017-18 Shri Dilip Kumar Agrawal, ITO, Ward-34(3), 1D, 14th Floor, 78, V/s Kolkata Bentinck Street, Dalhousie, Kolkata-700 001 West Bengal PAN : ACWPA9714D Appellant Respondent Assessee by : Shri Abheshek Bansal, AR Revenue by : Smt. Madhumita Das, Addl. CIT Date of hearing : 28.11.2024 Date of pronouncement : 03.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal pertaining to Assessment Year 2017- 18 at the instanc…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HUBBALLI, HUBBALLI vs. SMT. SHEELA PRASANNAKUMAR , CHITRADURGA

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

ITA 1464/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 Dec 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Ms. Nandini Das, CIT(DR)(ITAT), Bengaluru

Section 132Section 143(2)Section 153BSection 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. and Assessment Year Appellant Respondent ITA No.1463/Bang/2024 2018-19 DCIT, Central Circle, Hubballi. Shri. Gowdara M. Lingaraju, Partner: Sri Prasanna Traders, APMC Yard, Bheemsamudra, Chitradurga, Karnataka - 577 520. PAN: ΑΕΥPM 5850 Q ITA No.1464/Bang/2024 2018-19 -do- Smt. Sheela Prasannakumar M/s. Sri Prasanna traders, APMC Yard, Bheemsamudra, Chitradurga, Chitradurga - 577 520, Karnataka. PAN: ACXPP4532 В Revenue by Assessee by : Ms. Nandini Das, C…

BIMLA,DELHI vs. ITO WARD-38(5), NEW DELHI

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

ITA 7973/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Nov 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekbimla, Vs. Ito, Ward 38 (5), H.No.143, Village Hamidpur, New Delhi. Delhi – 110 036. (Pan : Bpdpb9344B) (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate Shri Ankit Kumar, Advocate Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 18.09.2024 Date Of Order : 26.11.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax Appeals-13, New Delhi (Hereinafter Referred To ‘Ld. Cit (A)’) Dated 23.07.2019 For Assessment Year 2014-15. 2. Brief Facts Of The Case Are, Assessee Filed Return Of Income Declaring Total Income Of Rs.2,23,030/- On 14.08.2014. The Return Of Income Was Processed Under Section 143 (1) Of The Income-Tax Act, 1961 (For Short ‘The Act’). The Case Was Selected For Scrutiny Through Cass & Notices

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 131Section 143Section 143(2)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Bimla, vs. ITO, Ward 38 (5), H.No.143, Village Hamidpur, New Delhi. Delhi – 110 036. (PAN : BPDPB9344B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Ankit Kumar, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 18.09.2024 Date of Order : 26.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax Appeals-13, New Delhi (hereinafter referred to ‘Ld. CIT (…

BRITANNIA INDUSTRIES LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 462/KOL/2023[2018-19]Status: DisposedITAT Kolkata06 Mar 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 139(1)Section 143(3)Section 263Section 35(1)(i)Section 43BSection 56(2)(x)Section 80J

…ITA No. 462/KOL/2023 (A.Y. 2018-2019) Britannia Industries Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 462/KOL/2023 Assessment Year: 2018-2019 Britannia Industries Limited,....................Appellant 5/1A, Hungerford Street, Shakespeare Sarani, Kolkata-700017 [PAN:AABCB2066P] -Vs.- Principal Commissioner of Income Tax-1,..Respondent Kolkata, AayakarBhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Akkal Dudhwewala & Vidhi Ladia, A.Rs.,appeared on behalf of the assessee Shri S. Dat…

BENUDHAR GOKULANAND BISWAL,MUMBAI vs. NATIONAL E ASSESSMET CENTRE, MUMBAI

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

ITA 202/MUM/2023[2018-19]Status: DisposedITAT Mumbai29 May 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalebenudhar Gokulanand Vs. National E Assessment Biswal, Centre, H 302, Room.No 401,2 Nd Shanti Complex, Floor, E Ramp, Saki Vihar Road, Jawaharlal Nehru Powai, Stadium, Mumbai – 400072, New Delhi-110003. Pan/Gir No. : Adopb9106B Appellant .. Respondent Appellant By : Mr.Tanmay Phadke.Ar Respondent By : Ms.Naina K Kumar.Dr Date Of Hearing 20.04.2023 Date Of Pronouncement 29.05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi/Cit(A) Passed U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: 1.On The Facts & In The Circumstances Of The Case & As Per The Law, The National Faceless Appeal Centre/Commissioner Of Income Tax (Appeals) ["The Learned Commissioner (Appeals)]Despite Concluding That The Agreement For Sale Was Benudhar Gokulanand Biswal., Mumbai. Entered Into On 13.07.2009 (I.E. Prior To 01.04.2017), Failed To Appreciate That The Provisions Of Section 56(2)(X) Of The Act Which Was Inserted Vide Finance Act, 2017 & Made Expressly Applicable From 01.04.2017 Are Not Applicable To The Facts Under Consideration. The Addition Of Rs. 9,88,343/(50% Of Rs. 19,76,686/-) As Confirmed By The Learned Commissioner (Appeals) Under Section 56(2)(X) Of The Act Is Bad In Law & May Be Deleted.

For Appellant: Mr.Tanmay Phadke.ARFor Respondent: Ms.Naina K Kumar.DR

Section 143(1)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Benudhar Gokulanand Vs. National E assessment Biswal, Centre, H 302, Room.no 401,2 nd Shanti Complex, Floor, E Ramp, Saki Vihar Road, Jawaharlal Nehru Powai, Stadium, Mumbai – 400072, New Delhi-110003. PAN/GIR No. : ADOPB9106B Appellant .. Respondent Appellant by : Mr.Tanmay Phadke.AR Respondent by : Ms.Naina K Kumar.DR Date of Hearing 20.04.2023 Date of Pronouncement 29.05.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal is filed by the assessee against t…