M/s DLF Office Developers Ltd. v. ACIT

23 SOT 19Income Tax Appellate Tribunal2008#15369 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2017.

Judgments citing M/s DLF Office Developers Ltd. v. ACIT

DCIT, New Delhi vs. M/S Dlf Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 4342/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR
Section 142Section 143(3)Section 14ASection 250Section 40

…d finding in preceding AY 2005-06 and 2006-07 wherein identical addition was considered. The CIT(A) has deleted the addition by relying upon decision of Tribunal in the case of sister concern of the assessee M/s DLF Office Developers Ltd. Vs. ACIT reported in 23 SOT 19 (Del) . Further, CIT(A) has also discussed relevant legal provisions while holding that only actual rent received is assessable under income from house property and no notional rent could be charged. 135. The ld. CIT DR relied upon order of AO. On the other hand, ld. Counsel for the assessee argued that this issue is covered in the favour of assess…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 3846/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR
Section 142Section 143(3)Section 14ASection 250Section 40

…d finding in preceding AY 2005-06 and 2006-07 wherein identical addition was considered. The CIT(A) has deleted the addition by relying upon decision of Tribunal in the case of sister concern of the assessee M/s DLF Office Developers Ltd. Vs. ACIT reported in 23 SOT 19 (Del) . Further, CIT(A) has also discussed relevant legal provisions while holding that only actual rent received is assessable under income from house property and no notional rent could be charged. 135. The ld. CIT DR relied upon order of AO. On the other hand, ld. Counsel for the assessee argued that this issue is covered in the favour of assess…

M/S. Renu Shamlal, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1100/DEL/2014[2008-09]Status: DisposedITAT Delhi21 Sept 2016AY 2008-09

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 23Section 23(1)(a)Section 23(1)(c)

…be taken as NIL as against Rs.8 lacs as confirmed by the CIT(A). Reliance was placed upon ACIT, Delhi vs Prabha Sanghi para 10, 13 [2013] (1) TMI 18; Kamal Mishra vs ITO, Ward 31(2) [2008] 19 SOT 251 (Delhi); and DLF Office Developers v ACIT, Delhi [2008] 23 SOT 19 (DELHI) and Prem Sudha Exports Pvt. Ltd. vs ACIT 17 SOT 293 (Mum.). 4. The Ld. Sr. DR, Mr. Sonbhadra relied upon the impugned order. No contrary decision in support of the Revenue was cited. Nor any distinction on Page 3 of 6 I.T.A .No.-1100/Del/2014 facts from the decisions cited by the Ld.AR in support of assessee’s case was attempted. 5. We…

Sharan Hospitality P. Ltd, Mumbai vs. DCIT Cir 9(3), Mumbai

In the result, the assessee’s appeal is dismissed

ITA 6717/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. No. 6717/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) Sharan Hospitality Private Limited Dy. Cit – Circle 9(3) बनाम/ Ground Floor, Gys Infinity, Mumbai Paranjape ‘B’, Scheme, Subhas Road, Vs. Vile Parle (E), Mumbai-57 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagcs 8608 F (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Priyanka Jain ""यथ" क" ओर से/Respondent By : Shri K. Mahondas सुनवाई क" तार"ख / : 26.5.2016 Date Of Hearing घोषणा क" तार"ख / : 12.9.2016 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: This Is An Appeal By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)-20, Mumbai (‘Cit(A)’ For Short) Dated 18.9.2012, Dismissing The Assessee’S Appeal Contesting Its Assessment U/S.143(3) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) For The Assessment Year (A.Y.) 2009- 10 Vide Order Dated 22.12.2011. 2. The Only Issue Arising In This Appeal Is The Correct Amount At Which The Annual Value In Respect Of The Assessee’S Swami Vivekanand (S.V.) Road, Mumbai Property

For Appellant: Ms. Priyanka JainFor Respondent: Shri K. Mahondas
Section 143(3)Section 22Section 23

…placed on a number of decisions by the tribunal, viz, Kamal Mishra vs. ITO [2008] 19 SOT 251 (Del- Trib); Smt. Poonam Sawhney vs. AO [2008] 20 SOT 69 (Del.); Asst. CIT vs. Dr. Prabha Sanghi [2012] 139 ITD 504 (Del); DLF Office Developers vs. Asst. CIT [2008] 23 SOT 19 (Del); Indu Chandra vs. Dy. CIT (in ITA No. 96/2011 (Luck.); Shakuntala Devi vs. Dy. DIT (in ITA No. 1524/Bang/2010 dated 20.12.2011); 5 Sharan Hospitality Private Limited vs. Dy. CIT Aryabhata Properties Ltd. vs. Asst. CIT (in ITA No. 6928/Mum/2011 dated 31.7.2013); and Asst. CIT vs. Suryashankar Properties Ltd. (in ITA No. 5258/Mum/2013 dated 10…

ACIT, New Delhi vs. M/S Dlf Ltd., New Delhi

ITA 3061/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

…after discussing the case of the assessee in detail and following the decision cited before him in this regard including decision of ‘D’ Bench of the Tribunal on an identical issue in the assessee’s group concern M/s DLF Office Developers vs. ACIT reported in 23 SOT 19 (Del) and first appellate orders in the assessee’s own case for the assessment years 2006-07, 2007-08 and 2008-09. 18. In support of the ground the Ld. Departmental Representative has basically placed reliance on the assessment order. 19. The Ld. AR on the other hand reiterated the submissions made before the Ld. CIT (A) and the decisions cited and…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2677/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

…after discussing the case of the assessee in detail and following the decision cited before him in this regard including decision of ‘D’ Bench of the Tribunal on an identical issue in the assessee’s group concern M/s DLF Office Developers vs. ACIT reported in 23 SOT 19 (Del) and first appellate orders in the assessee’s own case for the assessment years 2006-07, 2007-08 and 2008-09. 18. In support of the ground the Ld. Departmental Representative has basically placed reliance on the assessment order. 19. The Ld. AR on the other hand reiterated the submissions made before the Ld. CIT (A) and the decisions cited and…

M/s DLF Office Developers Ltd. v. ACIT (23 SOT 19) — Cited in 6 Judgments | BharatTax