ITO v. Amarnath Shivraj (HUF)

1 SOT 346Income Tax Appellate Tribunal2004#2839 most cited

What is ITO v. Amarnath Shivraj (HUF) authority for?

Penalties levied under Section 271D for contravention of Section 269SS may be cancelled. This applies particularly when transactions, such as salary or rent adjustments made through journal entries, do not involve actual cash receipts or payments.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

ITO v. Amarnath Shivraj (HUF) · Section 271D penalty · Section 269SS contravention · penalty cancellation · journal entry · loan or deposit · cash transaction · non-cash transaction · reasonable cause · ITAT Agra

Sections most often in play

Section 132(1)Section 153CSection 269SSSection 271DSection 273B

Judgments citing ITO v. Amarnath Shivraj (HUF)

OTM JEWELLERY PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL RANGE, MEERUT

In the result, the appeal of the assessee in ITA No

ITA 1135/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Oct 2024AY 2013-14

Bench: Shri Kul Bharat & Shri Naveen Chandra

For Appellant: Shri Ankur Goel, AdvFor Respondent: Ms. Anupama Singla, Sr. DR
Section 132(1)Section 153CSection 269SSection 271DSection 273B

…oida Toll Bridge Co. 262 ITR 260 vi) DCIT Vs. International Softweb 2016 SCC ITAT 1901 vii) ACIT Vs. Vardhan Fashion 60 TAxmann.com 407 viii) ACIT Vs. Ruchika Chemicals and Investment ITA No, 1466/DEL/1997 dated 18.04.2022 ix) ITO Vs. Amar Nath Shivrah HUF 1 SOT 346 [Agra] x) CIT Vs. Bombay Conductors & Electricals Ltd 173 Taxmann 434 xi) ACIT Vs. Lala Murari Lal & Sons 2 SOT 543 Lucknow 8. Per contra, the ld. DR relied upon the orders of the ld. CIT(A). 9. We have heard the rival submissions and have perused the relevant material on record. It is an admitted position that the assessee company had given sa…

DCIT-15(3)(1), MUMBAI vs. M/S. TRANSLANDS INFRASTRUCTURE DEVELOPERS P LTD, VASHI

In the result, the appeal of the revenue is dismissed

ITA 1913/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Sept 2023AY 2012-13

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailthe Dy. Commissioner Of Vs. M/S Translands Income-Tax, 15(3)(1), Infrastructure Developers Mumbai P. Ltd. Jn-3-14-5, Asshirwad Chs, Sector-09, Vashi, Navi Mumbai-400 703 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadct 0036 B Appellant .. Respondent

For Appellant: Ms. Rupa NandaFor Respondent: Shri P. D. Chougule, Sr. AR
Section 143(3)Section 147Section 269SSection 271DSection 273BSection 3Section 68

…1 DCIT vs. M/s Translands Infrastructure Developers P Ltd IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER The Dy. Commissioner of Vs. M/s Translands Income-tax, 15(3)(1), Infrastructure Developers Mumbai P. Ltd. JN-3-14-5, Asshirwad CHS, Sector-09, Vashi, Navi Mumbai-400 703 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCT 0036 B Appellant .. Respondent Appellant by : Ms. Rupa Nanda Respondent by : Shri P. D. Chougule, Sr. AR Date of Hearing 06.09.2023 Date of Pronouncement 05.10.2023 आदेश / O R D E R Per Amarjit Singh (A…

DCIT CEN CIR 7(3), MUMBAI vs. MACROTECH CONSTRUCTION P.LTD, MUMBAI

In the result , both the appeals of the revenue are dismissed

ITA 1415/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Apr 2021AY 2013-14
Section 132Section 143(3)Section 269SSection 271D

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA HOME DEVELOPERS P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 617/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA BUILDERS P. LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 614/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA DESIGNER CONSTRUCTION P. LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 613/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA DESIGNER CONSTRUCTION P. LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 612/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA DESIGNER CONSTRUCTION P. LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 611/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA ESTATE P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 610/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA ESTATE P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 609/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA ESTATE P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 608/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jan 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA HOME DEVELOPERS P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 607/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA PALAZZO, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 605/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA HOME DEVELOPERS P. LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 604/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA ESTATES P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 601/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jan 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA BUILDERS P. LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 597/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA HI RISE BUILDERS P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3151/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA LAND DEVELOPERS P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3146/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA LAND DEVELOPERS P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3142/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

DCIT CEN CIR 7(3), MUMBAI vs. LODHA LAND DEVELOPERS P.LTD, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3141/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jan 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…tors & Electricals Ltd. v. DCIT (90 Taxman 138), dated 30,11.1995; (iii) Judgment of Hon'ble Delhi High Court in CIT v. Noida Toll Bridge (262 ITR 260), rendered on 28.01,2003; (iv) Order of Agra Bench of the Hon'ble Tribunal in ITO v. Amarnath Shivraj (HUF) (1 SOT 346), dated 28.02.2003; (v) Order of Ahmedabad Bench of the Hon'ble Tribunal in ACIT v. Gujarat Ambuja Proteins Ltd. (3 SOT 811), dated 28.10.2003; (vi) Order of Kolkata Bench of the Hon'ble Tribunal in Krishna KR Pathak (HUF) (90 TTJ 940), dated 12.03.2004; (vii) Judgment of Hon'ble Rajasthan High Court in CIT v. Hissaria Bros (291 ITR 244), rendered…

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ITO v. Amarnath Shivraj (HUF) (1 SOT 346) — Cited in 41 Judgments | BharatTax