ITO v. Pawan Kumar Gupta

50 ITD 1Income Tax Appellate Tribunal1994#14252 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

section 50c(2)section 55circle ratedate of transferstamp duty valuesection 50csection 50fair market valuetransferprescribedsection 250document

Judgments citing ITO v. Pawan Kumar Gupta

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 373/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Sept 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOL- KATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & Assessment Years: 2015-16 Tata Consumer Products Lim- The Deputy Commissioner of ited, (erstwhile Tata Global Bev- Income Tax, Circle-4(1), Kol- V erages Ltd.) kata - 700069 Vs 1, Bishop Lefroy Rd., Kolkata - 700020 (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Sriram Sashdari, AR Respondent by : Rakesh Kumar Das, CIT, DR Manoj Kumar Pati, Addl. CIT Date of Hearing : 20.06.2024 Date of Pronouncement : 17.09.2024 O R D…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOL- KATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & Assessment Years: 2015-16 Tata Consumer Products Lim- The Deputy Commissioner of ited, (erstwhile Tata Global Bev- Income Tax, Circle-4(1), Kol- V erages Ltd.) kata - 700069 Vs 1, Bishop Lefroy Rd., Kolkata - 700020 (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Sriram Sashdari, AR Respondent by : Rakesh Kumar Das, CIT, DR Manoj Kumar Pati, Addl. CIT Date of Hearing : 20.06.2024 Date of Pronouncement : 17.09.2024 O R D…

Mohammed Khalid Masud, Kolkata vs. ACIT, Cir-33, Kolkata.

In the result, the appeal of the assessee stands allowed

ITA 171/KOL/2024[2017-18]Status: DisposedITAT Kolkata21 May 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.171/Kol/2024 (Assessment Year: 2017-18) Mohammed Khalid Masud……..…..……............…...……………....Appellant 70, Karaya Road, Circus Row Kolkata - 700019. [Pan:Afapm6677G] Vs. Acit, Circle-33, Kolkata…...............................................…..…..... Respondent Appearances By: Shri Abhishak Bansal, Ca Appeared On Behalf Of The Appellant. Shri Divakar Chakraborty, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 15, 2024 Date Of Pronouncing The Order : May 21 , 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.11.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Appeal Is Time Barred By 389 Days. A Separate Application For Condonation Of Delay Has Been Filed, Which Is Further Supported By An Affidavit Of The Petitioner Namely Mohammed Khalid Masud. Considering The Submissions Made In The Affidavit, The Delay In Filing The Appeal Is Hereby Condoned.

Section 250Section 50CSection 50C(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.171/Kol/2024 (Assessment Year: 2017-18) Mohammed Khalid Masud……..…..……............…...……………....Appellant 70, Karaya Road, Circus Row Kolkata - 700019. [PAN:AFAPM6677G] vs. ACIT, Circle-33, Kolkata…...............................................…..…..... Respondent Appearances by: Shri Abhishak Bansal, CA appeared on behalf of the appellant. Shri Divakar Chakraborty, Addl. CIT-DR, appeared on behalf of the Respondent. Dat…

Shri Mohd. Ilyas Ansari, Mumbai vs. Income Tax Officer 23(2)(3), Mumbai

In the result, appeal of the assessee is allowed as indicated above

ITA 6174/MUM/2017[2014-15]Status: DisposedITAT Mumbai06 Nov 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleshri Mohd. Ilyas Ansari V. Income Tax Officer - 23(2)(3) Room No. 22, 1St Floor Room No. 110 Building No. 41, Bootwala Manzil Matru Mandir, Tardev Road Navpada, Bandra(E) Mumbai – 400 007 Mumbai - 400051 Pan: Aexpa7459N (Appellant) (Respondent)

For Appellant: Shri Hariom TulsyanFor Respondent: Ms. Kavita P. Kaushik
Section 56(2)Section 56(2)(vii)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI (THROUGH VIRTUAL COURT) BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Shri Mohd. Ilyas Ansari v. Income Tax Officer - 23(2)(3) Room No. 22, 1st Floor Room No. 110 Building No. 41, Bootwala Manzil Matru Mandir, Tardev Road Navpada, Bandra(E) Mumbai – 400 007 Mumbai - 400051 PAN: AEXPA7459N (Appellant) (Respondent) Assessee by : Shri Hariom Tulsyan Department by : Ms. Kavita P. Kaushik Date of Hearing : 21.10.2020 Date of Pronouncement : 06.11.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is…

Sanjay Chobey, Jhansi vs. ACIT Circle-2(3)(1), Jhansi

In the result, appeal of the assessee is partly allowed

ITA 140/AGR/2018[2013-14]Status: DisposedITAT Agra02 Jul 2018AY 2013-14

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meenaassessment Year: 2013-14 Vs. Acit, Circle –2(3)( 1), Dr. Sanjay Chobey, (Huf) Opp. Ware House, Shivpuri Aayakar Bhawan, Road, Nandpura, Jhansi 1090, Civil Lines, Pan : Aahhd7844 Q Jhansi (Appellant) (Respondent)

Section 50CSection 50C(2)

…karan, Hyderabad in ITA No.1130/Hyd/2015 (Trib. Hyd.) ii) Income Tax Officer, Moradabad vs. Aditya Narain Verma (HUF) Moradabad in ITA 4166/Del/2013 (Del. Trib) iii) ITO vs. Pawan Kumar Gupta (2011) 43 SOT 42 (Trib. Delhi) iv) Raj Kumar Jain vs. ACIT, (1994) 50 ITD 1 (Alld. Trib) v) DCIT vs. Rohtas Projects Ltd., (2006) 100 ITD 113 (Trib. Lkw) vi) ACIT vs. Anima Investment Ltd. 73 ITD 125 (Trib. Del) 9. The Ld. DR submitted that the CIT(A) could have remanded the issue to the AO with the direction to refer the issue of valuation of property to the departmental valuation officer and the then accordingly decided.…

M/S. Iveco Spa, New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee for AY 2007-08 is party allowed

ITA 5696/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

For Appellant: Sh. CS Aggarwal, Sr. AdvFor Respondent: Sh. Anuj Arora, CIT DR
Section 143(3)Section 144Section 144CSection 271(1)

…r, Air 1931 PC 143 7. Arjan Singh Vs. Kartan Singh, 1951 Air 193 (SC) 8 Smt. Girijamma Vs. Kamala Engg. Works Air 2000 Kant 239 9 Mandala Madhava Rao Vs. Mandala Yodagin AIR 2001 AP 407 10 Raj Kumar Jain Vs. Assistant Commissioner of Income Tax 11 reported in 50 ITD 1 Cit Vs. Anima Investment Ltd. (2000) 73 ITD 125 (Del) ™ 12 Commissioner of Income Tax Vs. Manish Build Well (P) Ltd (2012) 13. 204 Taxman 106 (Delhi) Iveco SPA Italy V ADIT A Y 2007-08 & 2009-10 ITA No 5447/Del/2010 & 5696/Del/2012 Page 9 of 17 In substance, his argument was that BO of the assessee was not at all engaged in any of the activities f…

Iveco Spa, New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee for AY 2007-08 is party allowed

ITA 5447/DEL/2010[2007-08]Status: DisposedITAT Delhi29 Jul 2016AY 2007-08

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

For Appellant: Sh. CS Aggarwal, Sr. AdvFor Respondent: Sh. Anuj Arora, CIT DR
Section 143(3)Section 144Section 144CSection 271(1)

…r, Air 1931 PC 143 7. Arjan Singh Vs. Kartan Singh, 1951 Air 193 (SC) 8 Smt. Girijamma Vs. Kamala Engg. Works Air 2000 Kant 239 9 Mandala Madhava Rao Vs. Mandala Yodagin AIR 2001 AP 407 10 Raj Kumar Jain Vs. Assistant Commissioner of Income Tax 11 reported in 50 ITD 1 Cit Vs. Anima Investment Ltd. (2000) 73 ITD 125 (Del) ™ 12 Commissioner of Income Tax Vs. Manish Build Well (P) Ltd (2012) 13. 204 Taxman 106 (Delhi) Iveco SPA Italy V ADIT A Y 2007-08 & 2009-10 ITA No 5447/Del/2010 & 5696/Del/2012 Page 9 of 17 In substance, his argument was that BO of the assessee was not at all engaged in any of the activities f…

ITO v. Pawan Kumar Gupta (50 ITD 1) — Cited in 7 Judgments | BharatTax