Income-tax Officer v. Smt. Bimala Devi Singhania

146 Taxmann.com 449Income Tax Appellate Tribunal2023#19164 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 1961 Section 10(38)Section 10(38) of the Income Tax Act Section 131 Section 131 of the Income Tax Act Section 133(6)Section 133(6) of the Income Tax Act Section 142(1)

Issues it is cited on

bogus ltcg penny stock section 10(38)entry operator long term capital gains section 133 long term capital gain section 131 section 133(6)section 10 section 13 transfer

Judgments citing Income-tax Officer v. Smt. Bimala Devi Singhania

Jyoti Gupta, Delhi vs. ACIT, Central Circle-29, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2528/DEL/2022[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR

Section 131Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.2528/DEL/2022 (Assessment Year: 2016-17) Jyoti Gupta, vs. ACIT, Central Circle 29, C/o Ravi Gupta, Advocate, New Delhi. E – 61, Kailash Colony, New Delhi. (PAN : AKCPG5459P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ruchesh Sinha, Advocate REVENUE BY : Ms. Rishpal Bedi, CIT DR Date of Hearing : 23.09.2024 Date of Order : 06.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of I…

Jyoti Gupta, New Delhi vs. ACIT, Central Circle- 29, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 5419/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Nov 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR

Section 131Section 143Section 68

Hanuman Khedaria HUF, Rourkela vs. ITO Ward 2, Rourkela

In the result, appeal of the assessee stands allowed

ITA 275/CTK/2023[ASST. YEAR 2014-15]Status: DisposedITAT Cuttack01 Dec 2023

Bench: Before S/Shri George Mathan, Judicial & Rajesh Kumarassessment Year : 2014-15 Hanuman Khedaria (Huf), Hanuman Khedaria (Huf), Vs. Ito, Ward Ito, Ward-2, Rourkela. C/O. Kadmawala & Co., Ca, C/O. Kadmawala & Co., Ca, Budhram Budhram Oram Oram Market, Market, Kachery Road, Rourkela. Kachery Road, Rourkela. Pan/Gir No. Pan/Gir No. (Appellant) ) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca .R.Sahu, Ca Revenue By : Shri Charan Dass, Sr. Shri Charan Dass, Sr. Dr Date Of Hearing : 01/12 12/2023 Date Of Pronouncement : 01/12 Date Of Pronouncement : 01/12/2023 O R D E R Per Bench

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri Charan Dass, Sr

Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK , CUTTACK (through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND RAJESH KUMAR, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2014-15 Hanuman Khedaria (HUF), Hanuman Khedaria (HUF), Vs. ITO, Ward ITO, Ward-2, Rourkela. c/o. Kadmawala & Co., CA, c/o. Kadmawala & Co., CA, Budhram Budhram Oram Oram Market, Market, Kachery Road, Rourkela. Kachery Road, Rourkela. PAN/GIR No. PAN/GIR No. (Appellant) ) .. ( Respondent Respondent) Assessee by…

Raigarh Jute & Textile Mills Ltd., Kolkata vs. A.C.I.T., Circle-8(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 2286/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Jun 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.2286/Kol/2019 Assessment Year: 2014-15 Raigarh Jute & Textile Mills Ltd...................................................……Appellant 36, Chowringhee Road, Kolkata-700071. [Pan: Aabcr2034B] Vs. Acit, Circle-8(2), Kolkata...............................……........……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Advocate, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 16, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यकसद"य"वारा/ Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 13.03.2019 Of The Commissioner Of Income Tax (Appeals)-15, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1 That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A)- 15 Erred In Holding That The Assessing Officer Was Justified In Disallowing & Adding Back The Appellant'S Claim For Deduction Of Loss Suffered Of Rs.4,02,00,360/- Suffered By The Appellant In Its Share Trading Business. 2 That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A)-15 Erred In Confirming The Action Of The Assessing Officer Of Invoking The

Section 14ASection 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B”BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.2286/Kol/2019 Assessment year: 2014-15 Raigarh Jute & Textile Mills Ltd...................................................……Appellant 36, Chowringhee Road, Kolkata-700071. [PAN: AABCR2034B] vs. ACIT, Circle-8(2), Kolkata...............................……........……...…..…..Respondent Appearances by: Shri Akkal Dudhewala, Advocate, appeared on behalf of the appellant. S…