Which sections of the Income Tax Act does Maria Fernandes Cheryl v. ITO (International Taxation) come up under?

It is most often cited in judgments turning on Section 50C, Section 143(3), Section 43CA, Section 56(2)(x), Section 250, Section 1961.

Maria Fernandes Cheryl v. ITO (International Taxation)

Q: How many judgments cite Maria Fernandes Cheryl v. ITO (International Taxation)?

65 judgments on BharatTax cite Maria Fernandes Cheryl v. ITO (International Taxation) (123 Taxmann.com 252), spanning 2021 to 2026.

123 Taxmann.com 252Income Tax Appellate Tribunal2021#1753 most cited

What is Maria Fernandes Cheryl v. ITO (International Taxation) authority for?

The amendment introducing a tolerance band (safe harbour) under section 50C, allowing a difference of up to 10% between actual sale consideration and stamp duty valuation, applies retrospectively. If the difference falls within this limit, the actual sale consideration is adopted as the full value of consideration for computing capital gains.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Maria Fernandes Cheryl v. ITO · section 50C · section 43CA · retrospective application · safe harbour · tolerance band · stamp duty valuation · actual sale consideration · full value of consideration · capital gains · circle rate · 10 percent difference

Sections most often in play

Section 50C Section 143(3)Section 43CA Section 56(2)(x)Section 250 Section 1961 Section 142(1)Section 143(2)

Issues it is cited on

section 50c(1)safe harbour section 50(1)section 43c section 43ca section 16a section 23a section 56(2)(x)(b)section 50c(2)full value of consideration circle rate section 113

Judgments citing Maria Fernandes Cheryl v. ITO (International Taxation)

RASMEET SINGH MALHOTRA,PIPARIYA vs. DCIT (CENTRAL CIRCLE)-2,BHOPAL, BHOPAL

Appeal is allowed

ITA 979/IND/2025[2017-18]Status: DisposedITAT Indore17 Apr 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2017-18 Rasmeet Singh Malhotra, Dcit (Central Circle)-2 Alka Talkies, Nehru Ward, Bhopal बनाम/ Pipariya Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abjpm6167G Assessee By Shri Satyanarayan Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2026 Date Of Pronouncement 17.04.2026

Section 143(3)Section 48Section 50CSection 50C(1)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year:2017-18 Rasmeet Singh Malhotra, DCIT (Central Circle)-2 Alka Talkies, Nehru Ward, Bhopal बनाम/ Pipariya Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: ABJPM6167G Assessee by Shri Satyanarayan Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 23.09.2025 passed by learne…

SHRI VIPUL OTARMAL JAIN ,MUMBAI vs. ASSESSING OFFICER 19.3.1, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 439/MUM/2026[2020 - 2021]Status: DisposedITAT Mumbai08 Apr 2026

Bench: Shri Sandeep Singh Karhailshri Jagadish

For Appellant: Shri Hansraj SanghviFor Respondent: Shri Abhirama Karthikeyan, SR. DR

Section 143(2)Section 143(3)Section 234ASection 250Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI JAGADISH, ACCOUNTANT MEMBER ITA No. 439/Mum./2026 (Assessment Year : 2020-21) Shri Vipul Otarmal Jain, 208, Amrit Diamond House, JSS Road, Tata Road No.1, Opera House, ……………. Appellant Mumbai – 400004 PAN : AABPJ3246L v/s Income Tax Officer, Ward – 19(3)(1) Piramal Chamber, Near Bharatmata Cinema, ……………. Respondent Parel, Mumbai – 400012 Assessee by : Shri Hansraj Sanghvi Revenue by : Shri Abhirama Karthikeyan, SR. DR Date of Hearing – 02/04/2026 Date of Order – 08/04/2026 O R D E R PER SANDEEP…

TIRUCHANGODU RAMASAMY KHANNAIYANN SARASUWATHI,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1,, COIMBATORE

ITA 3135/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Mar 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. T. Banusekar, AdvocateFor Respondent: Ms. T. Mythili, JCIT

Section 142A(6)Section 143(3)Section 234ASection 250Section 50CSection 56(2)(vii)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस "व"वने" र"व, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3135/Chny/2025 "नधा%रण वष% / Assessment Year: 2014-15 Thiruchangodu Ramasamy DCIT, Khannaiyann Sarasuwathi, vs. Central Circle -1, 67, Avarampalayam Road, Coimbatore. K.R. Puram, Coimbatore – 641 006. [PAN: ALTPS-9452-J] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T. Banusekar, Advocate ()यथ…

BHARATKUMAR HARIDAS MEHTA,MUMBAI vs. DCIT, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 8409/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. K. Gopal, Adv. And

Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 Bharatkumar Haridas Mehta, National Faceless Appeal 2, Motivilla CHS Ltd., Azad Road, Centre (NFAC), Delhi. Vs. Nr. Milan Subway, Vile Parle (E), Mumbai-400057. PAN NO. AAEPM 6603 R Appellant Respondent : Mr. K. Gopal, Adv. And Assessee by Mr. Om Kandalkar, Adv. : Mr. Swapnil Choudhari, Sr. DR Revenue by Date of Hearing : 17/02/2026 : 23/02/2026 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is direct…

NARESH KUMAR MORYA,NARELA vs. INCOME TAX OFFICER, WARD 61(1), CIVIC CENTRE

In the result, the appeal of the assessee is allowed

ITA 2292/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhannaresh Kumar Morya, Vs. Income Tax Officer, Rajiv Colony, Narela, Ward-61(1), New Delhi Delhi (Appellant) (Respondent) Pan: Ahupm7348A

For Appellant: Shri H. S. Hooda, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 147Section 148Section 151Section 50CSection 50C(1)Section 56(2)(vii)Section 56(2)(x)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Naresh Kumar Morya, Vs. Income Tax Officer, Rajiv Colony, Narela, Ward-61(1), New Delhi Delhi (Appellant) (Respondent) PAN: AHUPM7348A Assessee by : Shri H. S. Hooda, Adv Shri Akshit Sharma, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 15/12/2025 Date of pronouncement 30/01/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2292/Del/2025 for AY 2017-18, arise out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [herei…

DEPUTY COMMISSIONER, MUMBAI vs. GAURAV INVESTMENTS, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 5053/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Oct 2025AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankardeputy Commissioner Of Income Tax, Room No.656, 6Th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Appellant V/S Gaurav Investments, 1St Floor, B & C Block, Tradelink, E-Wing, ……………… Respondent Kamala Mill Compounds, Senapati Bapat Marg Lower Parel, Mumbai – 400023 Pan: Aadfg0064D

For Appellant: Shri Kshitiji Kasi ViswanathFor Respondent: Shri Swapnil Choudhary, Sr. DR

Section 143(3)Section 154Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Deputy Commissioner of Income Tax, Room No.656, 6th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Appellant v/s Gaurav Investments, 1st Floor, B & C Block, Tradelink, E-Wing, ……………… Respondent Kamala Mill Compounds, Senapati Bapat Marg Lower Parel, Mumbai – 400023 PAN: AADFG0064D Assessee by : Shri Kshitiji Kasi Viswanath Revenue by : Shri Swapnil Choudhary, Sr. DR Date of Hearing – 06/10/2025 Date of Order - 08/10/2025 O R D E R PER SA…

HAMIDA MUNIR CHAGANI,MUMBAI vs. ITO 24(2)(1), MUMBAI

In the result, appeal of the assessee is allowed as per our aforesaid observations

ITA 4418/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.4418/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Hamida Munir Chagani C-501, Green Park, Opp. New Link Road, Andheri (W), Mumbai-400 053 Pan :Aiapc7973L ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-24(2)(1), Mumbai ……""यथ" / Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Himanshu Joshi, Sr. DR

Section 143(3)Section 50CSection 50C(1)

…आयकर अपील"य अ"धकरण "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.4418/MUM/2025 "नधा"रण वष" / Assessment Year :2020-21 Hamida Munir Chagani C-501, Green Park, Opp. New Link Road, Andheri (W), Mumbai-400 053 PAN :AIAPC7973L ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-24(2)(1), Mumbai ……""यथ" / Respondent Assessee by : Shri Vimal Punmiya Revenue by : Shri Himanshu Joshi, Sr. DR सुनवाई क" तार"ख / Date of Hearing :21.08.2025 घोषणा क" तार"ख / Date of Pronouncement : 2…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SHRIPROP PROPERTIES PRIVATE LIMITED, BANGALORE

ITA 1283/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT

Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SPL SHELTERS PRIVATE LIMITED, CHENNAI

ITA 1273/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT

Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

SHRIPROP PROPERTIES PVT. LTD.,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

Accordingly.\n15. In result, appeal of both the assessees in ITA No. 1172 & 1173/Chny/2025\nare allowed and the appeal of the revenue in ITA No

ITA 1173/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT

Section 132Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, CHENNAI\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT\n& MS PADMAVATHY S, AM\nI.T.A. No. 1172/Chny/2025\n(Assessment Year: 2018-19)\nSPL Shelters Private Limited.\nNew No. 9, Lakshmi Neela Rite\nChoice Chamber, Bazullah Road,\nT. Nagar, Chennai-600017.\nPAN: AAVCS5350D\nVs.\nDCIT, CC-1(4),\nInvestigation Building,\nChennai-600034.\n: Respondent)\n(Appellant)\nI.T.A. No. 1273/Chny/2025\n(Assessment Year: 2018-19)\nDeputy Commissioner of Income\nTax, CC-1(4)\nNo. 46, Investigation Building, Income\nTax Office, Nungambakkam,\nChennai-600034.\nVs.\nSP…

SPL SHELTERS PVT. LTD.,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

ITA 1172/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT

Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

RAMA RAJENDRA SAWANT,MUMBAI vs. ITO 23(3)(6), MUMBAI, PIRAMAL CHAMBER

In the result, the appeal of the assessee is allowed

ITA 1835/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jul 2025AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Rama Rajendrasawant Ito, Ward-23(3)(6), Mumbai 13/11, R.S. Compound, T.J. Road, Vs Piramal Chambers, Lalbaug, Sewree, Mumbai-400015. Mumbai – 400012. [Pan No. Azlps1612C] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Rama RajendraSawant ITO, Ward-23(3)(6), Mumbai 13/11, R.S. Compound, T.J. Road, Vs Piramal Chambers, Lalbaug, Sewree, Mumbai-400015. Mumbai – 400012. [PAN No. AZLPS1612C] Appellant / Assessee Respondent / Revenue Assessee by Ms. Namrata Dedhia, CA Revenue by Sh. Surendra Mohan, Sr. DR Date of hearing 14.07.2025 Date of pronouncement 14.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of Ld. CIT(A)/N…

ACIT-CC-7(3), MUMBAI vs. MANGALPRABHAT GUMANMAL LODHA , MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2246/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Jul 2025AY 2014-15

For Appellant: \nShri Niraj Seth, A/RFor Respondent: \nShri Aditya M. Rai, Sr. D/R

Section 24Section 56(2)(vii)

…{ "clean_text": "आयकर अपीलीय अधिकरण, मुंबई\n& \nIN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI\n\"A\" BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\n& \nSHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER\nI.T.A. No. 2246/Mum/2025\n Assessment Year: 2014-15\nACIT, CC - 7(3), Mumbai\nMANGALPRABHAT GUMANMAL\nLODHA\n412, 17G Vardhman Chamber\nVs\nCawasji Patel\nStreet Fort\nMumbai- 400001\n[PAN: AABPBL6198F]\nअपीलार्थी/ (Appellant)\nप्रतर्थी/ (Respondent)\nAssessee by :\nShri Niraj Seth, A/R\nRevenue by :\nShri Aditya M. Rai, Sr. D/R\nसुनवाई की तारीख/Date of Hearing\n: 02/07/2025\nघोष…

ACIT CIRCLE-2(2), NEW DELHI vs. ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

ITA 6673/DEL/2019[2014-15]Status: DisposedITAT Delhi22 May 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2014-15 M/S. Ansal Housing Ltd. Vs. Acit, (Formerly Known As M/S. Ansal Circle-2(2), Housing & Construction Ltd.), New Delhi 606, 6Th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. M/S. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, Ugf, Indraprakash Building, 21 Barakhamba, Cp, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) Assessee By Sh. Rohit Jain, Adv. Ms. Manisha Sharma, Adv. Sh. Jitendra Bhati, Ca Department By Sh. Rajesh Tiwari, Sr. Dr

Section 143(3)Section 23Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Ansal Housing Ltd. Vs. ACIT, (formerly known as M/s. Ansal Circle-2(2), Housing & construction Ltd.), New Delhi 606, 6th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi PAN: AAACA0377R (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. M/s. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, UGF, Indraprakash Building, 21 Barakhamba, CP, New Delhi PAN: AAACA0377R (Appellant) (Respondent) Assessee by…

ANSAL HOUSING LTD (FORMERLY KNOWN AS M/S ANSAL HOUSING & CONSTRUCTION LTD.),NEW DELHI vs. ACIT CIRCLE-2(2), NEW DELHI

ITA 6626/DEL/2019[2014-15]Status: DisposedITAT Delhi22 May 2025AY 2014-15

Section 143(3)Section 23Section 43C

DCIT(CC)-8(3), MUMBAI vs. LOKHANDWALA KATARIA CONSTRUCTION (PVT) LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed

ITA 3879/MUM/2024[2017-18]Status: DisposedITAT Mumbai18 Mar 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. Dharmesh Shah &

Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3879 & 3878/MUM/2024 Assessment Years: 2017-18 & 2018-19 DCIT, Central Circle-8(3), M/s Lokhandwala Kataria Construction Room No. 656, 6th floor, (Pvt) Ltd., Vs. Aayakar Bhavan, M.K. Road, 72, Gandhi Nagar Off, Dainil Shivner Mumbai-400020. Road, Worli, S.O. Mumbai-400018. PAN NO. AAACL 5105 A Appellant Respondent CO No. 193/MUM/2024 (Arising out of ITA No. 3878/MUM/2024 Assessment Year: 2018-19 M/s Lokhandwala Kataria DCIT, Central Circle-8(3), Const…

DCIT(CC)-8(3), MUMBAI vs. LOKHANDWALA KATARIA CONSTRUCTION (PVT) LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed

ITA 3878/MUM/2024[2018-19]Status: DisposedITAT Mumbai18 Mar 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. Dharmesh Shah &

Section 143(3)Section 36(1)(iii)

SAVITA GUPTA,ETAH vs. INCOME TAX OFFICER-4(3)(1), ETAH

Appeal is allowed in above terms

ITA 327/AGR/2024[2013-14]Status: HeardITAT Agra05 Feb 2025AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 147Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, “DB” AGRA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through Video Conferencing) Assessment Year: 2013-14 Vs. Income Tax Officer, Savita Gupta, Ahata Bhannamal, Gandhi Ward-4(3)(1), Market, Etah, UP Etah PAN :AIDPG5189R (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Adv. Department by Sh. Shailendra Shrivastava, Sr. DR Date of hearing 05.02.2025 Date of pronouncement 05.02.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeals for assessment year 2013-14, arises against the Commissioner of Income T…

VISHNUBHAI CHELABHAI PATEL,SURAT vs. PCIT, SURAT-1, SURAT, SURAT

In the result, ground of appeal raised by the assessee are allowed

ITA 421/SRT/2024[2015-16]Status: DisposedITAT Surat30 Jan 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Vishnubhai Chelabhai Patel, Pr.C.I.T.,Surat-1, F-19, Divya Jyoti Apartment, Surat. Vs. Samul Dairy Road, Alkapuri, Surat-395008 (Gujarat) Pan No. Adipp 4007 B Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 254(1)Section 263Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER (Physical hearing) Vishnubhai Chelabhai Patel, Pr.C.I.T.,Surat-1, F-19, Divya Jyoti Apartment, Surat. Vs. Samul Dairy Road, Alkapuri, Surat-395008 (Gujarat) PAN No. ADIPP 4007 B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Sapnesh Sheth, C.A. Department represented by Shri Ravi Kant Gupta, CIT-DR Date of Institution of Appeal 12/04/2024 Date of hearing 27/11/2024 Date of pronouncement 30/01/2025 Order under Section 254(1) of Income Tax Act PER:…

SHAMOON AHMED MULLA,MUMBAI vs. ITO WARD 2(4), KALYAN

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

ITA 6069/MUM/2024[2015-16]Status: DisposedITAT Mumbai16 Jan 2025AY 2015-16

Bench: Shri Narender Kumar Choudhryassessment Year: 2015-16

For Appellant: Ms. Niyati Hakani, Ld. A.R. &For Respondent: Shri Kiran Unavekar, Ld. Sr. D.R

Section 154Section 250Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 Shri Shamoon Ahmed Mulla, Income Tax Officer, 670, Mulla Mohalla, Ward 2(4), Kalyan, Badlapur Gaon, Office of Income Tax Badlapur, Vs. Department, 2nd Floor, Mohan Plaza, Thane Maharashtra – 421 503 Wayale Nagar, Khadakpada, PAN: AJSPM4496M Kalyan (W) Maharashtra – 421 306 (Appellant) (Respondent) Present for: Assessee by : Ms. Niyati Hakani, Ld. A.R. & Mr. Rahul Kahani, Ld. A.R. (Virtual) Revenue by : Shri Kiran Unavekar, Ld. Sr. D.R. Date of Hearing : 16 . 01 .2025…

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