M/s. Gauli Mahadevappa v. ITO

259 CTR 579Reported decision#24050 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2019 to 2020.

Judgments citing M/s. Gauli Mahadevappa v. ITO

Sunil Miglani, Ghaziabad vs. DCIT, Ghaziabad

In the result, appeal of the assessee is allowed

ITA 5829/DEL/2016[2009-10]Status: DisposedITAT Delhi02 Mar 2020AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamblesunil Miglani Vs Dcit Kj-2, Kavi Nagar Central Circle New Delhi Ghaziabad (Appellant) (Respondent)

Section 50CSection 54Section 54FSection 54F(1)(a)Section 54F(1)(b)

…ed out the applying section 48 without imposing Section 50C into it. 7. The Ld. DR relied upon the order of CIT(A) and submitted that the CIT(A) has taken the cognizance of the Hon’ble Karnataka High Court’s decision in case of M/s. Gauli Mahadevappa vs. ITO 259 CTR 579. The Ld. DR submitted that the enhancement is properly justified by the calculation given by the CIT(A) in the order. 8. We have heard both the parties and perused all the relevant materials available on records. It is pertinent to note that the Assessing Officer admitted the claim of the assessee for exemption u/s 54F(1)(b) in respect of invest…

Anita Miglani, Ghaziabad vs. DCIT, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 5828/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Feb 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: Ms. Vanshika Taneja, AdvFor Respondent: Shri Amit Jain, Sr.D.R
Section 143Section 143(3)Section 153ASection 50CSection 54Section 54FSection 54F(1)(a)Section 54F(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.5828DEL/2016 Assessment Year 2009-10 Anita Miglani, v. DCIT, Central Circle, KJ-2, Kavi Nagar, Ghaziabad. Ghaziabad. TAN/PAN: AAVPM0623N (Appellant) (Respondent) Appellant by: Ms. Vanshika Taneja, Adv. Respondent by: Shri Amit Jain, Sr.D.R. Date of hearing: 10 02 2020 Date of pronouncement: 17 02 2020 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Assessee against the impugned order dated 20.10.2016, passed by Ld. Commission…

Smt. Anita Miglani, Ghaziabad vs. ITO, Ghaziabad

In the result, appeal of the assessee is allowed

ITA 2235/DEL/2016[2009-10]Status: DisposedITAT Delhi18 Nov 2019AY 2009-10

Bench: Ms Suchitra Kamble & Shri O. P. Meena

Section 142(1)Section 143(2)Section 50CSection 54Section 54FSection 54F(1)(a)

…ed out the applying section 48 without imposing Section 50C into it. 7. The Ld. DR relied upon the order of CIT(A) and submitted that the CIT(A) has taken the cognizance of the Hon’ble Karnataka High Court’s decision in case of M/s. Gauli Mahadevappa vs. ITO 259 CTR 579. The Ld. DR submitted that the enhancement is properly justified by the calculation given by the CIT(A) in the order. 8. We have heard both the parties and perused all the relevant materials available on records. It is pertinent to note that the Assessing Officer admitted the claim of the assessee for exemption u/s 54F(1)(b) in respect of invest…

M/s. Gauli Mahadevappa v. ITO (259 CTR 579) — Cited in 3 Judgments | BharatTax