M/s. Bangalore Club v. CIT

156 Taxmann 323Reported decision#16893 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 147 Section 45 Section 2(24)Section 250 Section 143(3)Section 148 Section 234A Section 234B

Issues it is cited on

section 45 liable to tax section 2(24)income from other sources section 147 person total income section 250 nfac

Judgments citing M/s. Bangalore Club v. CIT

KRISHNAKANT SHARMA (LH OF LATE VIMALADEVI SHARMA),MUMABI vs. INCOME TAX OFFICER - 23(3)(5), MUMBAI

In the result, both the appeals filed by the assessee are allowed

ITA 418/MUM/2025[2012-2013]Status: DisposedITAT Mumbai04 Apr 2025AY 2012-2013

Bench: Shri Br Baskaran & Shri Sandeep Gosain

Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 417 & 418 /Mum/2025 (A.Ys: 2011-12 & 2012-13 ) Krishnakan Sharma (LH of Vs. ITO – 23(3)(5) Late vimaladevi Sharma) 1st Floor, Room No. B/7/32, MIG Colony, 121, Matru Mandir, Bandra East – 400051. Grant Road, Mumbai – 400007 PAN/GIR No. BBLPS8724E (Applicant) (Respondent) Assessee by Shri Hitesh Shah Revenue by Shri Kiran Unavekar, Sr. DR Date of Hearing 12.03.2025 Date of Pronouncement 04.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: These two appeals have been fil…

KRISHNAKANT SHARMA (LH OF LATE VIMALADEVI SHARMA),MUMBAI vs. INCOME TAX OFFICER - 23(3)(5), MUMBAI

In the result, both the appeals filed by the assessee are allowed

ITA 417/MUM/2025[2011-2012]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-2012

Bench: Shri Br Baskaran & Shri Sandeep Gosain

Section 147Section 250

ABHAY SHALIGRAM PATIL,MUMBAI vs. INCOME TAX OFFICER - 23(1)(1), MUMBAI

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

ITA 995/MUM/2024[2012-13]Status: DisposedITAT Mumbai26 Jul 2024AY 2012-13

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2012-13 Abhay Shaligram Patil Income Tax Officer- B-8/60, 23(1)(1), 1St Floor, M I G Colony, Vs. Kalanagar, Room No. 106, Bandra (East), Matru Mandir, Mumbai- 400051. Grant Mandir, Pan: Abppp1649G Mumbai- 400007. (Appellant) (Respondent) Present For : Assessee By : Shri Yogesh Thar A/W. Shri Deep Chauchan, A.R. Revenue By : Shri R. R. Makwana- Sr. D.R.

For Appellant: Shri Yogesh Thar a/w. Shri Deep Chauchan, A.RFor Respondent: Shri R. R. Makwana- SR. D.R

Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 250Section 45Section 54Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2012-13 Abhay Shaligram Patil Income Tax Officer- B-8/60, 23(1)(1), 1st Floor, M I G Colony, Vs. Kalanagar, Room No. 106, Bandra (East), Matru Mandir, Mumbai- 400051. Grant Mandir, PAN: ABPPP1649G Mumbai- 400007. (Appellant) (Respondent) Present for : Assessee by : Shri Yogesh Thar a/w. Shri Deep Chauchan, A.R. Revenue by : Shri R. R. Makwana- SR. D.R. Date of Hearing : 20 . 06 . 2024 Date of Pronouncement : 26 . 07 . 2024 O R D E R Per :Rat…

KUNNAMA V BALAKRISHNA,MUMBAI vs. INCOME TAX OFFICER 23(2)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2577/MUM/2023[2011-2012]Status: DisposedITAT Mumbai12 Dec 2023AY 2011-2012

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.2577/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Smt. Kunnama V Balakrishna बिधम/ Ito-23(2)(2) 1St Floor, Matru Mandir, C12/96, Mig Colony, Vs. Kalanagar, Bandra East, Grant Road, Mumbai- Mumbai-400051. 400007. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaepb0191M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri S. N. Kabra (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 29/11/2023 घोषणा की तारीख /Date Of Pronouncement: 12/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 27.05.2023 For The Assessment Year 2011-12. 2. None Appeared For The Assessee, Despite The Fact That The Appeal Has Been Fixed For Hearing On Previous Five (5) Occasions. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.25,21,508/- Made By Ao By Treating The Hardship Compensation Fund As “Dividend Income” Received From The Residential Society.

For Appellant: NoneFor Respondent: Shri S. N. Kabra (Sr. AR)

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2577/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Smt. Kunnama V Balakrishna बिधम/ ITO-23(2)(2) 1st Floor, Matru Mandir, C12/96, MIG Colony, Vs. Kalanagar, Bandra East, Grant Road, Mumbai- Mumbai-400051. 400007. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAEPB0191M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri S. N. Kabra (Sr. AR) सुनवाई की तारीख / Date of Hearing: 29/11/2023 घोषणा की तारीख /Date of Pronouncement: 12/12/2023 आद…

MRS PUSHPA R. CHAWLA ,MUMBAI vs. INCOME TAX OFFICER, WARD 23(2)(5), MUMABI

In the result, appeal of the assessee is partly allowed, as above

ITA 2864/MUM/2022[2009-2010]Status: DisposedITAT Mumbai01 Nov 2023AY 2009-2010

Bench: Shri Kuldip Singh, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blemrs. Pushpa R. Chawla V. Ito-Ward-23(2)(5) 143/B Wing, Nibbana Chs Room No. 116, 1St Floor Pali Hill Road, Bandra West Matru Mandir, Tardeo Mumbai- 400051 Mumbai- 400007

Section 143(2)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, HON’BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Mrs. Pushpa R. Chawla v. ITO-Ward-23(2)(5) 143/B Wing, Nibbana CHS Room No. 116, 1st Floor Pali Hill Road, Bandra West Matru Mandir, Tardeo Mumbai- 400051 Mumbai- 400007 PAN: ABGPC4279C (Appellant) (Respondent) Assessee Represented by : Mr. Dharan Gandhi Mr. S. Abhi Rama Karthikeyan Department Represented by : Date of Conclusion of Hearing : 27.04.2023 & 06.10.2023 Date of Pronouncement : 01.11.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appea…