Kolte Patil Developers ltd vs DCIT (2024)( 167 (i) Kolte Patil Developers ltd. v. DCIT

167 Taxmann.com 385Reported decision2024#19446 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 43CA Section 115JB Section 143(3)Section 14A Section 2(47)Section 8D Section 133(6)Section 142(1)

Issues it is cited on

section 43c section 43ca date of transfer stamp duty value section 56(2)section 43 section 56 transfer prescribed section 143 company nfac

Judgments citing Kolte Patil Developers ltd vs DCIT (2024)( 167 (i) Kolte Patil Developers ltd. v. DCIT

Bajaj International Realty Private Limited, Mumbai vs. DCIT-1(2), Mumbai

In the result both the appeals of the parties are partly allowed for In the result both the appeals of the parties are partly allowed for the statistical purposes

ITA 5321/MUM/2025[2016-17]Status: DisposedITAT Mumbai13 Feb 2026AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Shri Leyaqat Ali Aafaqui, Sr. ARFor Respondent: Shri Kirit Kamdar

Section 4Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 5321 and 5319/MUM/2025 Assessment Years: 2016-17 and 2018-19 Bajaj International Commissioner of Income- Reality Private Limited, tax (Appeals), National Vs. 106-107, Bajaj Bhawan, Faceless Appeal Centre 226, Nariman Point, (NFAC) DCIT – 1(2)1, Mumbai. Aayakar Bhawan, Mumbai – 400020. PAN NO. AAECB 3060 C Appellant Respondent : Shri Kirit Kamdar Assessee by : Shri Leyaqat Ali Aafaqui, Sr. AR. Department by : 16/12/2025 Date of Hearing Date of pronounc…

Bajaj International Realty Private Limited, Mumbai vs. DCIT, 1(2)1, Mumbai

In the result both the appeals of the parties are partly allowed for In the result both the appeals of the parties are partly allowed for the statistical purposes

ITA 5319/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Shri Leyaqat Ali Aafaqui, Sr. ARFor Respondent: Shri Kirit Kamdar

Section 4Section 43C

Next Estate & Projects Private Limited, Mumbai vs. DCIT, Central Circle 5(1), Mumbai

In the result, the appeal filed by the assessee is hereby partly allowed for statistical purpose

ITA 460/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Sept 2025AY 2014-15

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri K. Gopal, Adv. Shri OmFor Respondent: Shri Leyaqat Ali Aafaqui, SR DR

Section 133(6)Section 143(3)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM Next Estates & Projects Private DCIT, Central Circle 5(1), Limited Mumbai 301, 3rd Floor, Kohinoor Building, Off Vs. Linking Road, Khar (West), Mumbai – 400052. PAN/GIR No. AACCP2120M (Appellant) : (Respondent) Assessee by : Shri K. Gopal, Adv. Shri Om Kandalkar Respondent by : Shri Leyaqat Ali Aafaqui, SR DR Date of Hearing : 26.06.2025 Date of Pronouncement : 24.09.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commis…

Bansal Land Developers, Panvel vs. Income-Tax Officer Ward 1, Panvel

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

ITA 2424/PUN/2024[2016-2017]Status: DisposedITAT Pune20 Feb 2025AY 2016-2017

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Divesh ChawlaFor Respondent: Shri Vishwas Mundhe

Section 143(2)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2016-17 Bansal Land Developers ITO, Ward-1, Panvel E2, C Wing, Pushp Valley, Vs. Vichumbe Taluka Panvel – 410206 PAN: AAJFB3643F (Appellant) (Respondent) Assessee by : Shri Divesh Chawla Department by : Shri Vishwas Mundhe Date of hearing : 18-02-2025 Date of pronouncement : 20-02-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 18.09.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year…