Leena Jugalkishor Shah v. ACIT

72 Taxmann.com 185High Court2016#14434 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Leena Jugalkishor Shah v. ACIT

PARAMJEET SINGH SEHRA,GURGAON vs. ACIT, CIRCLE- 6(1), NEW DELHI

In the result, appeal is allowed

ITA 4598/DEL/2018[2013-14]Status: DisposedITAT Delhi17 May 2022AY 2013-14

Bench: Shri Saktijit Dey & Pradip Kumar Kediaassessment Year: 2013-14 Paramjeet Singh Sehra, Vs. Acit, Circle 6(1), Villa No. 26, Block-2, New Delhi. Sector-48, Vipul World, Gurgaon, Haryana Pin: 122018

Section 54

…y prior to the amendment of Section 54 of the act, he is eligible to claim deduction under Section 54 of the Act. In support of such contentions, learned counsel for the assessee relied upon the following decisions: i) Leena Jugal Kishor Shah vs. ACIT (2016) 72 Taxmann.com 185 Guj.); ii) PCIT vs. Deepankar Mohan Ghose judgment dated 18.09.2019 & C.M App. 40767/2019; iii) CIT vs. Amarjeet Pandit judgment dated 14.05.2019 [delivered in ITA No.1169/2018 (Hon'ble Delhi High Court). 5. He also relied upon a decision of co-ordinate bench in case of Sunandan Kumar Minocha vs. ITO, ITA No.3135/Del/2018 dated 23.12.2…

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

ITA 178/VIZ/2018[2010-2011]Status: HeardITAT Visakhapatnam28 Mar 2022AY 2010-2011

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri SPG Mudaliar, DR

Section 143(2)Section 148Section 195Section 201(1)Section 234ASection 54Section 54F

…आयकरअपीलीयअधधकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री लधलत कुमार, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [PAN : ATCPA6413A] (अपीलाथी/ Appellant) (…

I.T.O., WARD-1(4), ALLAHABAD vs. RAGHAV WADHAWAN, NEW DELHI

In the result, the appeal is dismissed

ITA 184/ALLD/2017[2012-13]Status: DisposedITAT Allahabad21 Nov 2019AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Income Tax Officer V. Shri Raghav Wadhawan Ward 1(4) C-51, 3Rd Floor Allahabad Friends Colony New Delhi Tan/Pan:Aaopw9056A (Appellant) (Respondent) Appellant By: Shri S. K. Madhuk, Cit (Dr) Respondent By: Shri Ashok Kumar, C.A. Date Of Hearing: 20 11 2019 Date Of Pronouncement: 21 11 2019 O R D E R

For Appellant: Shri S. K. Madhuk, CIT (DR)For Respondent: Shri Ashok Kumar, C.A

Section 10(22)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer v. Shri Raghav Wadhawan Ward 1(4) C-51, 3rd Floor Allahabad Friends Colony New Delhi TAN/PAN:AAOPW9056A (Appellant) (Respondent) Appellant by: Shri S. K. Madhuk, CIT (DR) Respondent by: Shri Ashok Kumar, C.A. Date of hearing: 20 11 2019 Date of pronouncement: 21 11 2019 O R D E R PER A. D. JAIN, V.P.: This is Revenue’s appeal against the order of the ld. CIT(A), Allahabad, dated 7/6/2017 for assessment year 2012-13, taking the…

INCOME TAX OFFICER (INTERNATIONAL TAXATION) 3(1)(1), MUMBAI vs. SONYA ISHWAR JETHMAL, MUMBAI

ITA 6797/MUM/2017[2014-15]Status: DisposedITAT Mumbai26 Apr 2019AY 2014-15

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2014-15

For Appellant: Shri Biren Gabhawala, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R

Section 271(1)(C)Section 54Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 ITO (International Sonya Ishwar Jethmal, Taxation) – 3(1)(1), C/o Cm Gabhawala, Room No.1628, 42 Nanik Niwas, Vs. Air India Building, 30, Dr. D.D. Sathe Marg, Nariman Point, Girgaum, Mumbai - 400021 Mumbai PAN: ADCPJ 8359A (Appellant) (Respondent) Present for: Assessee by : Shri Biren Gabhawala, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 10.04.2019 Date of Pronouncement : 26.04.2019 O R D E R Per Rajesh Kumar,…

VIKRAM LULLA,MUMBAI vs. ITO (IT) 3(1)(1), MUMBAI

Appeal stand allowed in terms of our above order

ITA 1627/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Sept 2018AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Ashok Patil, Ld. ARFor Respondent: Pooja Swaroop, Ld. Sr. DR

Section 143(3)Section 54Section 54F

…ITA.No.1627/Mum/2017 Vikram Lulla Assessment Year-2012-13 आयकर अपीलीय अिधकरण “एफ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.1627/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Vikram Lulla Income Tax Officer बनाम/ (International Taxation)-3(1)(1) 53B, Jolly Maker 1 Scindia House 95-97, Cuffe Parade Vs. Mumbai-400 038 Colaba,Mumbai-400 005 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAIPK-3773-A (अपीलाथ"/Appellant) (""थ" / Respondent) : Asses…

ITO (INTERNATIONAL TAXATION) - 3(1)(1), MUMBAI vs. VATSAL H. LILANI, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 5856/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Apr 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri Saroj V. Maniar, A.R. &For Respondent: Shri Saurabh Kumar Rai, D.R

Section 1Section 143(2)Section 2Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer M/s. Vatsal H. Lilani, (International Taxation)- Ground Floor, 3(1)(1), Nepean Sea Road, Vs. Room No.1627, 91-L, Jagmohandas Air India Building, Marg, Nariman Point, Mumbai – 400 006 Mumbai – 400 021 PAN: AAAPL4176C (Appellant) (Respondent) Present for: Assessee by : Shri Saroj V. Maniar, A.R. & Ms. Ruchira Shah, A.R. Revenue by : Shri Saurabh Kumar Rai, D.R. Date of Hearing : 11.04.2018 Date of Pronouncement : 27.04.201…

IT 24(3)(4), MUMBAI vs. RUPANG C SUCHDE, PUNE

In the result, the cross objections of the assessee as well as the appeal of the Revenue are hereby dismissed

ITA 7183/MUM/2014[2011-12]Status: DisposedITAT Mumbai19 Oct 2016AY 2011-12

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2011-12 Office Of The Ito – 24(3)(4), Shri Rupang C Suchde, 702, 7Th Floor, C/O Kiran Kanani & Piramal Chambers, Associates, Ca, Lalbaug, Vs. 71/A, Rasta Peth, Mumbai - 400012 Opp Israil Church, Narasimha Apartments, Pune – 411 011 Pan: Bhhps1959P (Appellant) (Respondent) Co No.84/M/2016 (Ita No.7183/M/2014) Assessment Year: 2011-12 Shri Rupang C Suchde, Office Of The Ito – 24(3)(4), 702, 7Th Floor, C/O Kiran Kanani & Associates, Chartered Accountants, Piramal Chambers, 71/A, Rasta Peth, Vs. Lalbaug, Opp Israil Church, Mumbai - 400012 Narasimha Apartments, Pune – 411 011 Pan: Bhhps1959P (Appellant) (Respondent)

For Appellant: Shri Ashwin Kashinath, A.RFor Respondent: Shri Vachaspat Tripathi, D.R

Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Office of the ITO – 24(3)(4), Shri Rupang C Suchde, 702, 7th Floor, C/o Kiran Kanani & Piramal Chambers, Associates, CA, Lalbaug, Vs. 71/A, Rasta Peth, Mumbai - 400012 Opp Israil Church, Narasimha Apartments, Pune – 411 011 PAN: BHHPS1959P (Appellant) (Respondent) CO No.84/M/2016 (ITA No.7183/M/2014) Assessment Year: 2011-12 Shri Rupang C Suchde, Office of the ITO – 24(3)(4), 702, 7th Floor, C/o Kiran Kanani & Associates, Chartered Accountants…