LTD. (2011) 11 TAXMANN.COM 374 (DELHI), 244 CTR 387 (DELHI) 3. MRS. HAMI APSI BALSARA v. ACIT

24 Taxmann.com 191High Court2012#23889 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2024.

Judgments citing LTD. (2011) 11 TAXMANN.COM 374 (DELHI), 244 CTR 387 (DELHI) 3. MRS. HAMI APSI BALSARA v. ACIT

Trimurti Grihanirman Pvt. Ltd., Kolkata vs. PCIT, Kol-2, Kolkata

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

ITA 525/KOL/2023[2018-19]Status: DisposedITAT Kolkata23 Sept 2024AY 2018-19

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 263

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 525/KOL/2023 Assessment Year: 2018-19 Trimurti Grihanirman Pvt. Ltd………..……………………………….Appellant [PAN: AADCT 0482 H] Vs. PCIT, Kol-2, Kolkata.............................................................Respondent Appearances: Assessee represented by: R. Patodia, AR. Department represented by: A. Kundu, CIT DR. Date of concluding the hearing : A…

Mr. Sunil Goyal, Noida vs. ITO, New Delhi

Appeal is disposed of in accordance with the aforesaid directions

ITA 719/DEL/2010[2006-07]Status: DisposedITAT Delhi26 Nov 2019AY 2006-07

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri R. Santhanam, Adv. and Shri Deepak Ostwal, CA and Shri Rishabh Ostwal, AdvFor Respondent: Shri Saras Kumar, Sr. DR

Section 28

…shares and held that the long term capital gain on sale of those assets cannot be disregarded and the income there from cannot be brought to tax as business income u/s.28(va) - Para 10 &11. 10. The Delhi Bench of IT AT in the case of Hulas Rahul Gupta (2012) 24 Taxmann.com 191 has also dealt with an identical situation in regai d to the transfer of shares held as capital assets and allowed the assessee’s claim for being taxed on long term capital gain while rejecting the departmental stand to treat it as business income The orders of lower authorities were set aside and the appeal of the assessee against the ord…

Siddharth Deepak Dandekar, Mumbai vs. ITO 21(3)(3), Mumbai

In the result, appeal filed by the assessee for the assessment year 2012-2013

ITA 5040/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Jun 2018AY 2012-13

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2012-13 Deepak Madhav Dandekar Asst. Commissioner Of Income (Huf) B-4, Asavari, 241, Tax -21(1), Piramal Chamber, Vs. Veer Savarkar Road, Lalbaug, Parel Mahim, Mumbai-400016. Mumbai. Pan No. Aaahd1746G (Appellant) (Respondent) Assessment Year: 2012-13 Siddharth Deepak Income Tax Officer-21(3)(3), Dandekar B-4, Asavari, Piramal Chamber, Lalbaug, Vs. 241, Veer Savarkar Road, Parel Mahim, Mumbai-400016. Mumbai. Pan No. Agdpd4532F (Appellant) (Respondent) Assessee By : Mr. Rajesh S. Athavale, Ar Revenue By : Mr. V. Vidhydhar, Dr Date Of Hearing : 02/04/2018 Date Of Pronouncement: 27/06/2018

For Appellant: Mr. Rajesh S. Athavale, ARFor Respondent: Mr. V. Vidhydhar, DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Deepak Madhav Dandekar Asst. Commissioner of Income (HUF) B-4, Asavari, 241, Tax -21(1), Piramal Chamber, Vs. Veer Savarkar Road, Lalbaug, Parel Mahim, Mumbai-400016. Mumbai. PAN No. AAAHD1746G (Appellant) (Respondent) Assessment Year: 2012-13 Siddharth Deepak Income Tax Officer-21(3)(3), Dandekar B-4, Asavari, Piramal Chamber, Lalbaug, Vs. 241, Veer Savarkar Road, Parel Mahim, Mumbai-400016. Mumbai. PAN No. AGDPD4532F (Appellant) (Respondent…