ITO v. Smt. Ayisha Fathima (

49 Taxmann.com 26Reported decision#12840 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 2(14)(iii)(b)section 2(14)(iii)(a)section 96section 2(14)(iii)section 2(47)(v)section 53jdaright to receiveclarificatory amendmentsection 2(14)section 2(47)transfer of capital asset

Judgments citing ITO v. Smt. Ayisha Fathima (

Income Tax Officer, Koramangala Bangalore vs. Nadakrishna Thimmaiah, Bangalore

ITA 653/BANG/2023[2007-08]Status: DisposedITAT Bangalore28 Feb 2024AY 2007-08

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri Bharath R., A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 139(1)Section 142(1)Section 143(2)Section 153A

…ITA Nos.130/Bang/2023 M/s. SPR Spirits Pvt. Ltd., Bangalore ITA No.653/Bang/2023 Nadakrishna Thimmaiah, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.130/Bang/2023 Assessment Year: 2007-08 M/s. SPR Spirits Private Limited (Formerly known as SPR Group Holdings Pvt. Ltd.) No.F-113, 2CD, Central Chambers 2nd Floor, 2nd Main, Gandhinagar Bengaluru 560 009 Karnataka PAN NO: AAECS2377M APPELLANT DCIT Vs. Central Circle-1(3) Bengaluru RESPONDENT ITO Ward-5(2)(1) Bengaluru APPELLANT ITA Nos.653/Bang/2023…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

ITA 130/BANG/2023[2007-2008]Status: DisposedITAT Bangalore28 Feb 2024AY 2007-2008

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri Bharath R., A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 139(1)Section 143(2)Section 153A

…ITA Nos.130/Bang/2023 M/s. SPR Spirits Pvt. Ltd., Bangalore ITA No.653/Bang/2023 Nadakrishna Thimmaiah, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.130/Bang/2023 Assessment Year: 2007-08 M/s. SPR Spirits Private Limited (Formerly known as SPR Group Holdings Pvt. Ltd.) No.F-113, 2CD, Central Chambers 2nd Floor, 2nd Main, Gandhinagar Bengaluru 560 009 Karnataka PAN NO : AAECS2377M APPELLANT DCIT Vs. Central Circle-1(3) Bengaluru RESPONDENT ITO Ward-5(2)(1) Bengaluru APPELLANT ITA Nos.653/Bang/2023…

Shri M. Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, both the appeals by the assessee are partly allowed

ITA 1036/BANG/2019[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1035 & 1036/Bang/2019 Assessment years : 2007-08 & 2006-07 Shri M. Thimmegowda, Vs. The Deputy Commissioner # F-113, Central Chambers, of Income Tax, 2-C & D, 2nd Floor, 2nd Main, Central Circle 1(3), Gandhinagar, Bengaluru. Bengaluru – 560 009. PAN: ACYPT 2499N APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronouncement : 20.04.2022 O R D E R Pe…

Shri M. Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, both the appeals by the assessee are partly allowed

ITA 1035/BANG/2019[2007-08]Status: DisposedITAT Bangalore20 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1035 & 1036/Bang/2019 Assessment years : 2007-08 & 2006-07 Shri M. Thimmegowda, Vs. The Deputy Commissioner # F-113, Central Chambers, of Income Tax, 2-C & D, 2nd Floor, 2nd Main, Central Circle 1(3), Gandhinagar, Bengaluru. Bengaluru – 560 009. PAN: ACYPT 2499N APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronouncement : 20.04.2022 O R D E R Pe…

Late Smt.K.Leelavathy, by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 755/BANG/2019[2009-10]Status: DisposedITAT Bangalore18 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

Late Smt.K.Leelavathy by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 754/BANG/2019[2008-09]Status: DisposedITAT Bangalore18 Apr 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

Late Smt.K>Leelavathy by L/R Shri.M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 753/BANG/2019[2007-08]Status: DisposedITAT Bangalore18 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

Late Smt.K.Leelavathy by L/R Shri M.Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals by the assessee are partly allowed

ITA 752/BANG/2019[2006-07]Status: DisposedITAT Bangalore18 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

ITO v. Smt. Ayisha Fathima ( (49 Taxmann.com 26) — Cited in 8 Judgments | BharatTax