M.J. Siwani v. CIT

53 Taxmann.com 318Supreme Court of India2015#7965 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 54FSection 143(3)Section 45Section 142(1)Section 48Section 49(4)Section 54ECSection 56(2)(vii)(c)

Issues it is cited on

section 54f(1)long-term capital assetsection 54ecdate of transfersection 54fsection 54indexed cost of acquisitionfull value of considerationsection 45section 32section 115jlong term capital gain

Judgments citing M.J. Siwani v. CIT

KUSUM SAHGAL,GURUGRAM vs. ACIT,CIRCLE-19(2), DELHI

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

ITA 341/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Kusum Sahgal, Through Lr Shri Vs. Acit, Circle-19(2), Viney Sagar Sahgal, New Delhi Mg-2002, The Magnolias, Golf Course Road Dlf Phase-V, Gurugram, 122 002 Haryana Pan :Aatps3766J (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(2)Section 250Section 54BSection 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Kusum Sahgal, Through LR Shri Vs. ACIT, Circle-19(2), Viney Sagar Sahgal, New Delhi MG-2002, The Magnolias, Golf Course Road DLF Phase-V, Gurugram, 122 002 Haryana PAN :AATPS3766J (Appellant) (Respondent) Assessee by Shri Sanjay Kumar Jain, CA & Shri Saurav Jain, Advs. Department by Shri Kailash Dan Ratnoo, CIT(DR) Date of hearing 28.08.2025 Date of pronouncement 21.11.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the…

DCIT CENTRAL CIRCLE 05 , DELHI vs. DEEPAK KOTHARI , KANPUR

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

ITA 1834/DEL/2021[20017-18]Status: DisposedITAT Delhi06 Aug 2025

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Deepak Kothari, vs. ACIT, Central Circle – 5, 24/19, The Mall Kanpur, New Delhi. Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) ACIT, Central Circle – 5, vs. Deepak Kothari, New Delhi. 24/19, The Mall Kanpur, Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 05.06.2025…

DEEPAK KATHARI,KANPUR vs. ACIT, CC-5, NEW DELHI

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

ITA 1205/DEL/2021[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Deepak Kothari, vs. ACIT, Central Circle – 5, 24/19, The Mall Kanpur, New Delhi. Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) ACIT, Central Circle – 5, vs. Deepak Kothari, New Delhi. 24/19, The Mall Kanpur, Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 05.06.2025…

INCOME TAX OFFICER, MUMBAI vs. SHERIAR PHIROJSHA IRANI, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 2835/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Sept 2024AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Anuj KisandwalaFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR
Section 143Section 143(3)Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 2835/Mum./2024 (Assessment Year : 2018–2019) Income Tax Officer, Room No. 526, 5th Floor, ……………. Appellant Aayakar Bhavan,M. K. Road, Maharashtra-400020 v/s Sheriar Phirojsha Irani 3, Phirojsha Building, 70C, A. K. Marg, Gowalia Tank, ……………. Respondent Maharashtra-400036 PAN-AAAPI0737Q Assessee by : Shri Anuj Kisandwala Revenue by : Shri. Ashok Kumar Ambastha Sr. DR Date of Hearing – 25/07/2024 Date of Order – 27/09/2024 O R D E R PER SANDEEP SINGH KAR…

JEETENDRA CHANDRAKANT NAYAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOM TAX(OSD), NAGPUR

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

ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR
Section 143(3)Section 234ASection 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 368/Nag./2023 (Assessment Year : 2015-16) Shri Jeetendra Chandrakant Nayak, 254, Bajaj Nagar, Nagpur. ……………. Appellant PAN – AAQPN4090H v/s Asstt. Commissioner of Income Tax, ……………. Respondent (OSD), Nagpur Assessee by : Shri M.G.Moryani, Advocate Revenue by : Shri Rajat Singhai, Sr. DR Date of Hearing – 27/06/2024 Date of Order – 27/06/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the assessee challenging the impugned order dated 18/10/…

SHWETA SINGH,MUMBAI vs. ITO-WARD 33(3)(2), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 3528/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 Mar 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Vipul JoshiFor Respondent: Shri Manoj Kumar
Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3528/Mum./2023 (Assessment Year : 2013–14) Shweta Singh 1406, „B‟ Wing, Building no.2 ……………. Appellant Silver Oak, Raheja Willows, Akurli Road Lokhandwala, Mumbai 400 101 PAN – AXHPS7021F v/s Income Tax Officer ……………. Respondent Ward–33(3)(2), Mumbai Assessee by : Shri Vipul Joshi Revenue by : Shri Manoj Kumar Date of Hearing – 14/03/2024 Date of Order – 21/03/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the ass…

ABDUL RAHIM SULEMAN GHASWALA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 41(4)(1), MUMBAI

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

ITA 3177/MUM/2023[2016-17]Status: DisposedITAT Mumbai01 Jan 2024AY 2016-17

Bench: Shri Amit Shukla () & Ms. Padmavathy S. () Assessment Year: 2016-17 Abdul Rahim Suleman Ghaswala, Dcit-41(4)(1), 142/148, Ghaswala Estate, Sv Kautilya Bhavan, Bandra Road, Jogeshwari (West)-400102 Vs. Kurla Complex, Bandra (East)-400051. Pan No. Aalpg 9087 A Appellant Respondent Assessee By : Mr. S.M. Makhija Revenue By : Mr. A.S. Sant, Sr. Dr : Date Of Hearing 27/12/2023 : Date Of Pronouncement 01/01/2024

For Appellant: Mr. S.M. MakhijaFor Respondent: Mr. A.S. Sant, Sr. DR
Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) Assessment Year: 2016-17 Abdul Rahim Suleman Ghaswala, DCIT-41(4)(1), 142/148, Ghaswala Estate, SV Kautilya Bhavan, Bandra Road, Jogeshwari (West)-400102 Vs. Kurla Complex, Bandra (East)-400051. PAN NO. AALPG 9087 A Appellant Respondent Assessee by : Mr. S.M. Makhija Revenue by : Mr. A.S. Sant, Sr. DR : Date of Hearing 27/12/2023 : Date of pronouncement 01/01/2024 ORDER PER PADMAVATHY S., AM This appeal is against the order of Ld. Commissioner of Income-tax (Appeals)…

MUKESH ARVINDLAL VAKHARIA,SURAT vs. ITO, WARD 2(3)(3), SURAT

Appeal is partly allowed for statistical purposes

ITA 491/SRT/2019[2014-15]Status: DisposedITAT Surat06 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

Section 143(3)Section 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.491/SRT/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The ITO, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABCPV1682L Appellant by Shri Rasesh Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 29/03/2023 Date of Hearing Date of Pronouncement 06/06/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, per…

ZAINUL ABEDIN GHASWALA,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), MUMBAI

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

ITA 545/MUM/2023[2016-2017]Status: DisposedITAT Mumbai22 May 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Zainul Abedin Ghaswala, Cit(A), Nfac, At 142/148, Ghaswala Estate Pratyakshakarbhavan, C- S.V. Road, Jogeshwari (West), Vs. 13, Bandra Kurla Mumbai-400102. Complex, Bandra East, Mumbai-400051. Pan No. Afnpg 7463 D Appellant Respondent Assessee By : Mr. Sunil M. Makhija– Advocate Revenue By : Mr. A.N. Bhalekar, Dr : Date Of Hearing 04/05/2023 : Date Of Pronouncement 22/05/2023 Order

For Appellant: Mr. Sunil M. Makhija– AdvocateFor Respondent: Mr. A.N. Bhalekar, DR
Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2016-17 Zainul Abedin Ghaswala, CIT(A), NFAC, At 142/148, Ghaswala Estate PratyakshakarBhavan, C- S.V. Road, Jogeshwari (West), Vs. 13, Bandra Kurla Mumbai-400102. Complex, Bandra East, Mumbai-400051. PAN No. AFNPG 7463 D Appellant Respondent Assessee by : Mr. Sunil M. Makhija– Advocate Revenue by : Mr. A.N. Bhalekar, DR : Date of Hearing 04/05/2023 : Date of pronouncement 22/05/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee has…

ANANT R GAWANDE,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

In the result, appeal of the assessee is allowed and AO is directed to give consequential relief

ITA 5453/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Jun 2022AY 2013-14

Bench: Shri Vikas Awasthy () & Shri Gagan Goyal ()

Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.5453/Mum/2019 (Assessment year: 2013-14) Anant R Gawande vs Assistant Commissioner of Income-tax 801, Mahalaxmi Chambers Circle-20(1), Mumbai 22, Bhulabhai Desai Road Mumbai-400 026 PAN: AABPG3008P (Appellant) (Respondent) Assessee represented by : Shri Anil Sathe Department represented by : Shri Anoop Hiswase, DR Date of hearing : 10/06/2022 Date of pronouncement : 14/06/2022 O R D E R Per: Gagan Goyal (AM): This appeal has been filed by the assessee aga…

ITO NON CORPORATE WARD 1(4), CHENNAI vs. G.KARTHIK, CHENNAI

In the result, both the appeals filed by the Revenue stand dismissed

ITA 2541/CHNY/2017[2013-14]Status: DisposedITAT Chennai28 Feb 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita No.2540/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Smt. Ruby George, CIT
Section 54F

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2540/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer, Shri G. Dhanasekar, Non Corporate Ward - 1(2), v. 31, Rakiappa Mudali Street, Chennai. Mylapore, Chennai - 600 004. PAN : AGDPD 0932 B (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.2541/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Off…

ITO NON CORPORATE WARD 1(2), CHENNAI vs. G.DHANASEKAR, CHENNAI

In the result, both the appeals filed by the Revenue stand dismissed

ITA 2540/CHNY/2017[2013-14]Status: DisposedITAT Chennai28 Feb 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita No.2540/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Smt. Ruby George, CIT
Section 54F

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2540/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer, Shri G. Dhanasekar, Non Corporate Ward - 1(2), v. 31, Rakiappa Mudali Street, Chennai. Mylapore, Chennai - 600 004. PAN : AGDPD 0932 B (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.2541/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Off…

SMT. BHAVNA HITESH RAWAL,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(1),, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 2743/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad30 Jan 2018AY 2013-14
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Prasoon Kabra, Sr. D.R
Section 143(2)Section 143(3)Section 54FSection 554F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2013-14 Smt. Bhavna Hitesh The ITO, Rawal, A-501, Ward-5(1)(1), Pratishtha Apartment, Vs Ahmedbad Nr. Bodakdev Fire (Respondent) Station, J.B. Road, Bodakdev, Ahmedabad PAN: ACEPR7744N (Appellant) Revenue by: Shri Prasoon Kabra, Sr. D.R. Assessee by: Shri Sunil Talati, A.R. Date of hearing : 04-12-2017 Date of pronouncement : 30-01-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises from orde…

ITO, CHENNAI vs. SHEMA RENNY ABRAHAM, CHENNAI

In the result, the revenue’s appeal is treated as dismissed for statistical

ITA 3322/CHNY/2016[2010-11]Status: DisposedITAT Chennai16 Jun 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri N. Gopi Krishna, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 54F

…आयकर अपील"य अ"धकरण, ’ सी ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 3322/Mds/2016 "नधा"रण वष"/Assessment Year : 2010-11 The Income Tax Officer, Mrs. Shema Renny Abraham, Non-Corporate Circle -9(3), Vs. Janapriya Crest, Chennai – 600 34. No. 113, Pantheon Road, Egmore, Chennai – 600 008. [PAN: AKZPS 1467N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ% क& ओर से/Appellant by : Shri N. Gopi Krishna, JCIT )*यथ…

M.J. Siwani v. CIT (53 Taxmann.com 318) — Cited in 14 Judgments | BharatTax