Joseph Mudaliar v. DCIT

130 Taxmann.com 250Reported decision2021#6237 most cited

What is Joseph Mudaliar v. DCIT authority for?

The amendment to section 50C(1) of the Income Tax Act, 1961, by inserting the third proviso through the Finance Act, 2018, is curative and applies retrospectively. This means the tolerance band for the difference between sale consideration and stamp duty value, introduced by this amendment, is applicable to earlier assessment years.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Joseph Mudaliar v. DCIT · section 50C(1) · section 56(2)(vii)(b) · stamp duty valuation · circle rate · tolerance band · retrospective amendment · Finance Act 2018 · curative amendment · ITAT Mumbai

Sections most often in play

Section 1961Section 50CSection 144BSection 56(2)(vii)(b)Section 139(4)Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

section 56(2)(x)(b)section 50c(1)circle ratesafe harboursection 56(2)(vii)(b)section 56(2)(x)section 56(2)(vii)section 43csection 43casection 50csection 50section 48

Judgments citing Joseph Mudaliar v. DCIT

Chandra Lalit Sanghvi, Mumbai vs. ITO-Ward 19(1)(1), Mumbai

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

ITA 7535/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailassessment Year : 2017-18 Chandra Lalit Sanghvi, Income Tax Officer, 25-26, 6Th Floor, Ward-19(1)(1), Western Court Building, Vs. Piramal Chamber, 83, Netaji Subhash Road, Mumbai-400012. Marine Drive, Mumbai-400002. Pan : Acips3131J (Appellant) (Respondent) For Assessee : Shri Ketan Vajani For Revenue : Shri Virabhadra Mahajan, Sr.Dr Date Of Hearing : 02-02-2026 Date Of Pronouncement : 10-02-2026 O R D E R Per Vikram Singh Yadav, A.M :

For Appellant: Shri Ketan VajaniFor Respondent: Shri Virabhadra Mahajan, Sr.DR
Section 147Section 50CSection 50C(1)Section 56(2)(vii)Section 5O

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2017-18 Chandra Lalit Sanghvi, Income Tax Officer, 25-26, 6th Floor, Ward-19(1)(1), Western Court Building, vs. Piramal Chamber, 83, Netaji Subhash Road, Mumbai-400012. Marine Drive, Mumbai-400002. PAN : ACIPS3131J (Appellant) (Respondent) For Assessee : Shri Ketan Vajani For Revenue : Shri Virabhadra Mahajan, Sr.DR Date of Hearing : 02-02-2026 Date of Pronouncement : 10-02-2026 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal…

Lakhdhir Virji Gala, Mumbai vs. Income Tax Officer Ward 22(2)(1), Mumbai

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

ITA 4301/MUM/2025[2018-2019]Status: DisposedITAT Mumbai26 Sept 2025AY 2018-2019

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Pravin Adake a/w Shri KartikFor Respondent: Shri Sandeep Jamale, Addl. CIT
Section 143(2)Section 143(3)Section 250Section 43CSection 50CSection 56Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI PRABHASH SHANKAR, AM Lakhdhir Virji Gala Income Tax Officer, Ward 501, B Wing, Saraswati Towers, Parsi 22(2)(1), Mumbai. Panchayat Road, Andheri East, Vs. Mumbai – 400069. PAN/GIR No. AABPG0582G (Appellant) : (Respondent) Assessee by : Shri Pravin Adake a/w Shri Kartik Dedhia Respondent by : Shri Sandeep Jamale, Addl. CIT Date of Hearing : 05.08.2025 Date of Pronouncement : 26.09.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner o…

Hbs View Private Limited, Mumbai vs. Pr. Commissioner of Income Tax - 8, Mumbai

In the result, appeal of the revenue is dismissed

ITA 2246/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Jan 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Niraj Seth, A/RFor Respondent: Shri Aditya M. Rai, Sr. D/R
Section 24Section 56(2)(vii)

…| आयकर अपील"य अ"धकरण "यायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 2246/Mum/2025 Assessment Year: 2014-15 ACIT, CC – 7(3), Mumbai MANGALPRABHAT GUMANMAL LODHA Vs 412, 17G Vardhman Chamber Cawasji Patel Street Fort Mumbai - 400001 [PAN: AABPL6198F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Niraj Seth, A/R Revenue by : Shri Aditya M. Rai, Sr. D/R सुनवाई क" तार"ख/Date of Hearing : 02/07/2025 घोषणा क" तार"ख /Date of Pronouncement: 03/07/2025…

Ranvijay Haldhar Singh, Mumbai vs. National Faceless Appealate Centre, New Delhi

In the result, appeal filed by the assessee stands allowed

ITA 5430/MUM/2024[2017-2018]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-2018

Bench: Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Mr. Tejas Sodha, Ld. A.RFor Respondent: Ms. Kavitha Kaushik, Ld. Sr. D.R
Section 139(4)Section 143(1)Section 148Section 50CSection 50C(1)Section 56(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2017-18 Mr. Ranvijay Haldhar Singh, National Faceless 131-5B Mittal D 501 Appellate Centre, New Mahadev Apts, Delhi, Thakur Village, Vs. 245-A, North Block, Akruli Road, Delhi 110001 Kandivali East, Maharashtra PAN : AXSPS3096F (Appellant) (Respondent) Present for: Assessee by : Mr. Tejas Sodha, Ld. A.R. Revenue by : Ms. Kavitha Kaushik, Ld. Sr. D.R. Date of Hearing : 31.12.2024 Date of Pronouncement : 31.12.2024 O R D E R Per : Beena Pillai, Judicial Member: Present appeal filed by…

Amit Shrivastav, Mumbai vs. The Assessment Unit - National Faceless Assessment Center (NFAC), Delhi

In the result, the appeal of the assessee is allowed

ITA 65/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Nov 2024AY 2018-19

Bench: The Ld. Cit(A), The Appellant Pleaded That The Differential Was Less Than 10% But More Than 5% (Being The Tolerance Available For The Assessment Year In Question) & Hence For The Year Under Consideration The Safe Harbour Limit Of 5% Only Would Apply & Since The Impugned Amount Was More Than That Limit, He Sustained The Addition.

Section 144BSection 147Section 250Section 50CSection 50C(1)Section 56Section 56(2)(vii)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 65/Kol/2024 Assessment Year: 2018-19 Shri Amit Shrivastva, Flat No. 1302, Liva Roca Gulmohar Cross Road, No. 12, JVPD, Vile Parle (West), Mumbai - 400049 [PAN: BHEPS3231D] .......................…...……………....Appellant vs. The Assessment Unit, National Faceless Assessment Centre (NFAC), Delhi .......................…..….............. Respondent Appearances by: Assessee represented by : Akkal Dudhwewala, FCA Department represented by : Archana Gupta, Addl. CIT, Sr. DR Date…

Nabhiraj Ratna Balraj by Legal Heir B.R.Rakesh, Bangalore vs. Income-Tax Officer, Ward-7(2)(1), Bangalore

In the result the appeal of the assessee is allowed

ITA 603/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Jun 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Ms. Suman Lunkar, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 147Section 148Section 234BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2016-17 Nabhiraj Ratna Balraj Vs. The Income Tax Officer, By L/H Rakesh, Ward 7(2)(1), C/o. Jwalamala Jewellers, Bangalore. No.17, 9th Main Road, 36th Cross, Jayanagar, Bangalore – 560 041. PAN : AARPR 8825M APPELLANT RESPONDENT Appellant by : Ms. Suman Lunkar, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.06.2024 Date of Pronouncement : 26.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This a…

Glory Shipmanagement Pvt Ltd, Mumbai vs. CIT (A), NFAC Delhi, Delhi

Accordingly, Ground no 2 is dismissed

ITA 3149/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jan 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3149/MUM/2023 (Assessment Year: 2018-2019) Glory Shipmanagement Private Limited, 504, Abhay Steel House, 22 Baroda Street, Masjid (East), Mumbai - 400009 [PAN: AACCG2684H] ...... Appellant Commissioner of Income Tax (Appeals), Centralized Processing Centre, Delhi Vs .......... .... Respondent Appearance For the Appellant/Assessee : None For the Responden

For Appellant: NoneFor Respondent: Shri Dr. Kishor Dhule
Section 1Section 143(3)Section 144BSection 50CSection 55ASection 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Glory Shipmanagement Private Limited, 504, Abhay Steel House, 22 Baroda Street, Masjid (East), Mumbai - 400009 [PAN: AACCG2684H] …………… Appellant Commissioner of Income Tax Vs (Appeals), Centralized Processing Centre, Delhi ……………. Respondent Appearance For the Appellant/Assessee : None For the Respondent/Department : Shri Dr. Kishor Dhule Date Conclusion of hearing : 28.12.2023 Pronouncement of order : 30.01.2024 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present…

Nisha Gupta, Kolkata vs. ITO, Kolkata

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

ITA 379/KOL/2023[2014-2015]Status: DisposedITAT Kolkata05 Jan 2024AY 2014-2015

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 50CSection 50C(1)Section 56Section 56(2)(vii)Section 56(2)(x)

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 379/KOL/2023 Assessment Year: 2014-15 Nisha Gupta….......……………………………………………Appellant [PAN: ADUPG 7753 K] Vs. ITO, Ward-37(2), Kolkata…………………………………Respondent Appearances by: Assessee represented by – Sh. Somnath Ghosh, Adv. & Sh. Arghadeep Panda, A/R. Department represented by – Sh. B.K. Singh, JCIT, Sr. D/R. Date of concluding the hearing :…

ACIT(Ltu-1), Mumbai vs. M/S. Tcs Ltd, Mumbai

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…1 ITA 5199/Mum/2019 ITA 5904/Mum/2019 M/s TCS Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5199/Mum/2019 (Assessment year: 2014-15) M/s Tata Consultancy Services vs Deputy Commissioner of Income-tax Limited, 9th Floor, Nirmal Building LTU-1, Mumbai, 29th Floor, Nariman Point, Mumbai-400 021 Centre One, World Trade Centre PAN : AAACR4849R Cuffe Parade, Mumbai-400 005 APPELLANT RESPONDENT I.T.A. No.5904/Mum/2019 (Assessment year: 2014-15) Assistant Commissioner of Income- vs M/s Tata Consultancy S…

Tata Consultancy Serrvices Limited, Mumbai vs. DCIT-1, Mumbai

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…1 ITA 5199/Mum/2019 ITA 5904/Mum/2019 M/s TCS Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND Ms. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.5199/Mum/2019 (Assessment year: 2014-15) M/s Tata Consultancy Services vs Deputy Commissioner of Income-tax Limited, 9th Floor, Nirmal Building LTU-1, Mumbai, 29th Floor, Nariman Point, Mumbai-400 021 Centre One, World Trade Centre PAN : AAACR4849R Cuffe Parade, Mumbai-400 005 APPELLANT RESPONDENT I.T.A. No.5904/Mum/2019 (Assessment year: 2014-15) Assistant Commissioner of Income- vs M/s Tata Consultancy S…

DCIT, CC Gzbd, Ghaziabad vs. Yugank Goyal, Ghaziabad

ITA 1808/DEL/2021[2015-16]Status: DisposedITAT Delhi19 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

DCIT CC, Gzbd vs. Bankey Behari Goyal, Agra

ITA 1807/DEL/2021[2017-2018]Status: DisposedITAT Delhi19 Jan 2023AY 2017-2018

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Maanya Goyal, Uttar Pradesh vs. DCIT, Central Circle, Ghaziabad, Gzbd

ITA 1536/DEL/2021[2018-2019]Status: DisposedITAT Delhi19 Jan 2023AY 2018-2019

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Bankey Behari Goyal, Agra (U.P) vs. DCIT, Central Circle Ghaziabad, Uttarpradesh

ITA 1535/DEL/2021[2018-2019]Status: DisposedITAT Delhi19 Jan 2023AY 2018-2019

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Yugank Goyal, Agra vs. DCIT, CC, Ghaziabad

ITA 1534/DEL/2021[2015-16]Status: DisposedITAT Delhi19 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Ani Bala Goyal, Agra vs. DCIT, CC, Ghaizabad

ITA 1533/DEL/2021[2018-19]Status: DisposedITAT Delhi19 Jan 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Jayshriben Bharatbhai Patel, Vadodara vs. The ITO, Ward-1(3)(2), Vadodara

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 449/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad02 Dec 2022AY 2011-12

Bench: Smt.Annapurna Guptaasstt.Year :2011-12 Jayshriben Bharatbhai Patel Ito, Ward-1(3)(2) Village :Garadi Vs Vadodara. Taluka :Sinor Vadodara 391 210 Pan : Bjupp 1758 E

For Appellant: Shri Sanjay R. Shah
Section 148Section 250(6)Section 50CSection 54F

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER Asstt.Year :2011-12 Jayshriben Bharatbhai Patel ITO, Ward-1(3)(2) Village :Garadi Vs Vadodara. Taluka :Sinor Vadodara 391 210 PAN : BJUPP 1758 E (Applicant) (Responent) Assesseeby : Shri Sanjay R. Shah : Shri Mukesh Thakwani, DR Revenue by सुनवाई क" तार"ख/Date of Hearing : 05/09/2022 घोषणा क" तार"ख /Date of Pronounc…

Smt Hiral Dhaval Kothari, Mumbai vs. Income Tax Officer WD 30(1) (4), Mumbai

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

ITA 223/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 May 2022AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2015-16 Smt. Hiral Dhaval Kothari, Ito, Ward-30(1)(4), B-403, Sanskriti Building, Kautilya Bhavan, Kedermal Road, Malad (East) Vs. Bandra-Kurla Complex, Mumbai-400 097. Mumbai-400051. Pan No. Aumpk 5669 D Appellant Respondent Assessee By : Mr. Prateek Jha & Mr. Prayag Jha, Ars Revenue By : Mr. Kiran P. Unavekar, Dr Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022

For Appellant: Mr. Prateek Jha &For Respondent: Mr. Kiran P. Unavekar, DR
Section 56(2)Section 56(2)(vii)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC-1” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2015-16 Smt. Hiral Dhaval Kothari, ITO, Ward-30(1)(4), B-403, Sanskriti Building, Kautilya Bhavan, Kedermal Road, Malad (East) Vs. Bandra-Kurla Complex, Mumbai-400 097. Mumbai-400051. PAN No. AUMPK 5669 D Appellant Respondent Assessee by : Mr. Prateek Jha & Mr. Prayag Jha, ARs Revenue by : Mr. Kiran P. Unavekar, DR Date of Hearing : 30/05/2022 Date of pronouncement : 30/05/2022 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by ass…

Joseph Mudaliar v. DCIT (130 Taxmann.com 250) — Cited in 18 Judgments | BharatTax