J.B. Patel Co. vs Dy. CIT (2009) 118 ITD 556 (Ahd), ITO v. Gopichand P. Godhwani

150 Taxmann 4Reported decision2006#7680 most cited

What is J.B. Patel Co. vs Dy. CIT (2009) 118 ITD 556 (Ahd), ITO v. Gopichand P. Godhwani authority for?

Maintenance charges paid by a taxpayer to a housing society are deductible when computing the annual letting value of a property under Section 23 of the Income Tax Act. This deduction is permissible even if the same deduction was allowed in earlier years.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

J.B. Patel Co. vs Dy. CIT · Sharmila Tagore vs JCIT · Section 23 · annual letting value · maintenance charges · housing society · deduction of expenses · income from house property

Issues it is cited on

annual letting valuesection 24(a)section 245dannual valuepermanent account numberbogus long term capital gainviolation of natural justicesection 234cinterest u/s 234binterest under section 234asection 22interest u/s 234a

Judgments citing J.B. Patel Co. vs Dy. CIT (2009) 118 ITD 556 (Ahd), ITO v. Gopichand P. Godhwani

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 719/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 717/MUM/2021[2016-17]Status: DisposedITAT Mumbai08 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

Priya Mohan Gurnani, Navi Mumbai vs. Cy CIT-CC-5(2), Mumbai

ITA 716/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 715/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

Priya Mohan Gurnanai, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 708/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

Priya Mohan Gurnanai, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 707/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

Transmarine Corporation, Mumbai vs. ACIT - 17 (3), Mumbai

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

ITA 7001/MUM/2018[2013-14]Status: DisposedITAT Mumbai20 Oct 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaletransmarine Corporation Acit – 17(3) बनाम/ 15, Dubash House, J.N. Mumbai. Vs. Heredia Marg, Ballard Estate, Mumbai. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafft6088G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Madhur AgarwarlFor Respondent: Shri Amit Pratap Singh, CIT
Section 143(2)Section 143(3)Section 23Section 23(1)(b)Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Transmarine Corporation ACIT – 17(3) बनाम/ 15, Dubash House, J.N. Mumbai. Vs. Heredia Marg, Ballard Estate, Mumbai. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFFT6088G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Madhur Agarwarl Advocate ""यथ" क" ओर से/Respondent by : Shri Amit Pratap Singh, CIT DR 19/10/2020 सुनवाई क" तार"ख / Date of Hearing घोषणा क" तार"ख /Date of Pronouncement 20/10/2020 आदेश / O R D E R PER PAVAN KUMAR GADALE - JM…

ACIT 23(3), Mumbai vs. Shailaja S. Hemdev, Mumbai

ITA 2926/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Mar 2019AY 2012-13

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Assistant Commissioner Of Vs. Smt. Shailaja S. Hemdev 11/12Th Income Tax-23(3) Floor, Blair Room No.104, 1St Floor Apartments, Dr. Amberjkar Matru Mandir, Road, Bandra (W) Mumbai Mumbai – 400 050 Pan/Gir No.Abbph2668D (Appellant) .. (Respondent)

Section 143(3)Section 23Section 23(1)(a)Section 23(1)(b)Section 24Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM Assistant Commissioner of Vs. Smt. Shailaja S. Hemdev 11/12th Income Tax-23(3) Floor, Blair Room No.104, 1st Floor Apartments, Dr. Amberjkar Matru Mandir, Road, Bandra (W) Mumbai Mumbai – 400 050 PAN/GIR No.ABBPH2668D (Appellant) .. (Respondent) Revenue by Shri B.B. Rajendra Prasad Assessee by Shri Yogesh Thar / Shri Chaitanya D. Joshi Date of Hearing 07/03/2019 Date of Pronouncement 22/03/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.2926/Mum/2017 for A.Y.2012-13 arises out…

M.S.Wellness N. Solutions (India) P.Ltd, Mumbai vs. Deputy Commissioner of Income Tax 10(2)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 5112/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Jan 2019AY 2012-13
For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vikash Kr. Agarwal, CITDR
Section 143(1)Section 143(2)Section 143(3)Section 23Section 23(1)(b)Section 234BSection 271(1)(c)Section 57

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण “डी” "यायपीठ अिधकरण "यायपीठ "यायपीठ, मुंबई "यायपीठ मुंबई मुंबई मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER आयकर अपील सं./ITA No.5112/MUM/2017 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2012-2013) वष" M/s M S Wellness N Solutions Vs. DCIT-10(2)(2), Mumbai (India) Pvt. Ltd., 204-A, Kamanwala Chambers, New Udyog Mandir-2, Mogul Lane Mahim (W), Mumbai-400016 "थायी लेखा सं./PAN No. : AACCM 8193 M (अपीलाथ" /Appellant) (""यथ" / Respon…

Shailaja S. Hemdev, Mumbai vs. JCIT RG 19(3), Mumbai

ITA 531/MUM/2015[2011-12]Status: DisposedITAT Mumbai02 Jun 2017AY 2011-12
For Appellant: Shri Yogesh TharFor Respondent: Shri Rajesh Ojha-DR
Section 143(3)Section 23(2)Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ ई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./531/Mum/2015, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Ms. Shailaj…

Banggreen Holdings P.Ltd, Mumbai vs. DCIT RG 3(1), Mumbai

In the result, appeal of the assessee for AY 2005-06 is allowed

ITA 1999/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 May 2017AY 2005-06

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singh

For Respondent: Shri Suman Kumar (DR)
Section 143(3)Section 253Section 254(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 2000/Mum/2014 (Assessment Year-2007-08) Banggreen Holding Pvt. Ltd. DCIT Range (30(1) , Devidas Mansion, 4th Floor, Mumbai. Mereweather Road, Colaba, Vs. Mumbai-400039 PAN: AAACB2093F (Appellant) (Respondent) Assessee by Shri Yogesh A. Thar with : Ms Ayushi Modani (AR) Revenue by : Shri Suman Kumar (DR) Date of hearing : 31.05.2017 Date of Pronouncement : 31.05.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals b…

ITO 3(1)(2), Mumbai vs. Bombay Sealink Builders P.Ltd, Mumbai

In the result, appeal of the Assessee is allowed for statistical purpose and Revenue’s appeals are dismissed

ITA 3118/MUM/2015[2002-03]Status: DisposedITAT Mumbai26 Apr 2017AY 2002-03

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Rajat Mittal
Section 23(1)(a)

…आयकर अपीलीय अधिकरण " जी ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA NO.3117/MUM/2015 : (A.Y : 2006-07) ITA NO.3118/MUM/2015 : (A.Y : 2002-03) ITO 3(1)(2) Vs. M/s Bombay Sealink Builders R.No.666/6668-A Pvt. Ltd 6th Floor, Aayakar Bhavan 121, Maker Chambers VI M.K.Road 2nd Floor, Nariman Point Mumbai – 400 020 Mumbai – 400 021 PAN : AAACB2701Q ITA NO.3596/MUM/2015 : (A.Y : 2002-03) M/s Bombay Sealink Builders Vs. ITO 3(1)(2) Pvt. Ltd R.No.666/6668-A 121, Maker Chambers VI 6th Floor, Aay…

Ranjeet D Vaswani, Mumbai vs. ACIT 12(3), Mumbai

In the result, the appeal is partly allowed

ITA 3481/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Apr 2017AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: Mr. Vimal Punmiya, ARFor Respondent: Ms. R.M. Madhavi, Sr. DR
Section 143(3)Section 23

…rlier years, disallowance in the subsequent year is not warranted. Reliance is placed by him on the decisions in the case of J.B. Patel Co. vs Dy. CIT (2009) 118 ITD 556 (Ahd), ITO vs Gopichand P. Godhwani (2005) 1SOT 374 (Mum), Sharmila Tagore vs JCIT (2006) 150 Taxmann 4 (Mum), CIT vs R.J. Wood P. Ltd. (2012) 20 taxmann.com 599 (Delhi) (HC), Saif Ali Khan vs ACIT (ITAT Mumbai), Bombay Oil Industries Ltd. vs. Dy. CIT (2002) 82 ITD 626 (Mum), Neelam Cable Mfg. Co. vs Asstt. CIT (1997) 63 ITD 1 (Delhi), Lek Raj Channa vs ITO (1990) 37 TTJ (Del) 297, Blue Mellow Investment & Finance (P) Ltd. (IT Appeal No. 175 (Bom…

Dhano B Vaswani, Mumbai vs. ACIT 12(3), Mumbai

In the result, the appeal is dismissed

ITA 3480/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Apr 2017AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Ms. R.M. Madhavi, Sr. DR
Section 143(3)Section 23

…rlier years, disallowance in the subsequent year is not warranted. Reliance is placed by him on the decisions in the case of J.B. Patel Co. vs Dy. CIT (2009) 118 ITD 556 (Ahd), ITO vs Gopichand P. Godhwani (2005) 1SOT 374 (Mum), Sharmila Tagore vs JCIT (2006) 150 Taxmann 4 (Mum), CIT vs R.J. Wood P. Ltd. (2012) 20 taxmann.com 599 (Delhi) (HC), Saif Ali Khan vs ACIT (ITAT Mumbai), Bombay Oil Industries Ltd. vs. Dy. CIT (2002) 82 ITD 626 (Mum), Neelam Cable Mfg. Co. vs Asstt. CIT (1997) 63 ITD 1 (Delhi), Lek Raj Channa vs ITO (1990) 37 TTJ (Del) 297, Blue Mellow Investment & Finance (P) Ltd. (IT Appeal No. 175 (Bom…

J.B. Patel Co. vs Dy. CIT (2009) 118 ITD 556 (Ahd), ITO v. Gopichand P. Godhwani (150 Taxmann 4) — Cited in 14 Judgments | BharatTax