Karuna Garg v. ITO

109 Taxmann.com 403High Court2019#18683 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2021 to 2023.

Judgments citing Karuna Garg v. ITO

Sanjeev Agrawal, New Delhi vs. ACIT, CC-15, New Delhi

In the result, both the appeals of the assessee areallowed

ITA 1519/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Sept 2023AY 2017-18

Bench: Shri Saktijit Dey, Vice-& Shri Girish Agrawal

For Appellant: Shri Gautam Jain & Ms. Monika Aggarwal, AdvsFor Respondent: Shri Ramdhan Meena, Sr. DR
Section 10(38)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’ DELHI) BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT& SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1518 and 1519/Del/2021 Assessment Years: 2016-17 and 2017-18 Sanjeev Agarwal ACIT, Central Circle-15 1, Maharaja Lal Lane New Delhi Vs. Civil Lines New Delhi-1100 54 (PAN:ABOPA4675N) (Appellant) (Respondent) Present for: Appellant by : Shri Gautam Jain & Ms. Monika Aggarwal, Advs. Respondent by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 05.07.2023 Date of Pronouncement : 20.09.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Thesetwo appeals filed b…

Sanjeev Agrawal, New Delhi vs. ACIT, CC-15, New Delhi

In the result, both the appeals of the assessee areallowed

ITA 1518/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Sept 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice-& Shri Girish Agrawal

For Appellant: Shri Gautam Jain & Ms. Monika Aggarwal, AdvsFor Respondent: Shri Ramdhan Meena, Sr. DR
Section 10(38)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’ DELHI) BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT& SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1518 and 1519/Del/2021 Assessment Years: 2016-17 and 2017-18 Sanjeev Agarwal ACIT, Central Circle-15 1, Maharaja Lal Lane New Delhi Vs. Civil Lines New Delhi-1100 54 (PAN:ABOPA4675N) (Appellant) (Respondent) Present for: Appellant by : Shri Gautam Jain & Ms. Monika Aggarwal, Advs. Respondent by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 05.07.2023 Date of Pronouncement : 20.09.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Thesetwo appeals filed b…

Genuine Finance Pvt. Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

The appeal of the assessee is allowed

ITA 221/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad28 Oct 2022AY 2012-13

Bench: Ms. Suchitra Kamble

For Appellant: Shri Pankaj K. Shah, A.RFor Respondent: Shri Rakesh Jha, Sr. DR
Section 10(38)Section 139(1)Section 143(3)Section 148Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.221/Ahd/2021 (Assessment Year: 2012-13) Genuine Finance Pvt. Ltd. Vs. DCIT 15, Haridwar, 23 Patel Society, Circle-2(1)(1), Opp. Associated Petrol Pump, Ahmedabad C. G. Road, Ahmedabad-380006 [PAN No.AABCG2937L] (Appellant) .. (Respondent) Appellant by : Shri Pankaj K. Shah, A.R. Respondent by: Shri Rakesh Jha, Sr. DR Date of Hearing 13.09.2022 Date of Pronouncement 28.10.2022 O R D E R This appeal is filed by the assessee against the order dated 02.08.2019 passed by the Ld. CIT(Appeals), National F…

M.Kiran Kumar, Chennai vs. ACIT Central Circle-1(4), Chennai

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

ITA 3374/CHNY/2019[2015-16]Status: DisposedITAT Chennai01 Mar 2021AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri G.Baskar, Advocate
Section 10(38)Section 133ASection 2(22)(e)

…e, therefore, respectfully following the same set aside the order of Ld. CIT(A) and direct the AO to not to treat the long term capital as bogus and delete the consequential addition. g) The Delhi Bench of the Tribunal in the case of Smt. Karuna Garg Vs ITO — 109 Taxmann.com 403 at Para 20 held; 67 I.T.A. No.3374/CHNY/2019 “20. There is no dispute that the shares of the two companies were purchased online, the payments have been made through banking channel, and the shares were dematerialized and the sales have been routed from de-mat account and the consideration has been received through banking channels. 26.…

Karuna Garg v. ITO (109 Taxmann.com 403) — Cited in 4 Judgments | BharatTax