MOHOTA TEXTILES TRADERS PVT. LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX AND ANOTHER

397 ITR 616High Court2017#24809 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Judgments citing MOHOTA TEXTILES TRADERS PVT. LTD. v. DEPUTY COMMISSIONER OF INCOME-TAX AND ANOTHER

Sujan Azad Parikh, Mumbai vs. Dy CIT, CC-7(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 186/MUM/2021[2007-08]Status: DisposedITAT Mumbai13 Jul 2022AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blesujan Azad Parikh V. Dcit – 7(1) C-701, Beaumonde Tower Room No. 653, 6Th Floor Appasaheb Marathe Marg Aayakar Bhavan, M.K. Road Prabhadevi, Mumbai -400025 Mumbai - 400020 Pan: Aaepp9028R (Appellant) (Respondent) Assessee By : Shri Hariom Tulsiyan Department By : Shri B.K. Bagchi

For Appellant: Shri Hariom TulsiyanFor Respondent: Shri B.K. Bagchi

Section 139Section 143(3)Section 54F

…-existing rights of the parties were realigned or adjudicated upon. 9 Sujan Azad Parikh ii. Further. reliance has been placed on the judgment of the Hon'ble Jurisdictional High Court in the case of B. A. Mohota Textiles Traders (P.) Ltd. vs. DC1T reported at 397 ITR 616 ('Born.) where it has been held that capital gains arising on transfer of shares by a company to another company in favour of certain family members. will be required to pay the capital gains tax since the assessee was a separate legal entity being incorporated as a limited company. 13. The appellant is now before Your Honours and has raised the…

Manjula Finance Ltd., New Delhi vs. ITO, Ward-16(2), New Delhi

In the result appeal of the assessee is partly allowed

ITA 3727/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Dec 2020AY 2014-15

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi(Through Video Conferencing) Manjula Finance Ltd, Vs. Ito, 28, Najafgarh Road, Ward-16(2), New Delhi New Delhi Pan: Aaacm6990N (Appellant) (Respondent)

For Appellant: Shri V. K. Bindal, CAFor Respondent: Shri Ajay Kumar, Sr. DR

Section 143Section 234B

…(INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Manjula Finance Ltd, Vs. ITO, 28, Najafgarh Road, Ward-16(2), New Delhi New Delhi PAN: AAACM6990N (Appellant) (Respondent) Assessee by : Shri V. K. Bindal, CA Ms. Sweety Kothari, CA Revenue by: Shri Ajay Kumar, Sr. DR Date of Hearing 19/11/2020 Date of pronouncement 18th/12/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by Manjula Finance Ltd (the assessee/appellant) against the order of the Commissioner Of Income…

Milestone Real Estate Fund, Mumbai vs. Pr.CIT-25, Mumbai

In the result, assessee’s appeal is allowed

ITA 2509/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Aug 2018AY 2013-14

Bench: Shri Saktijit Dey & Shri N.K Pradhanmilestone Real Estate Fund 402–A, Hallmark Business Plaza Sant Dhyaneshwar Marg ……………. Appellant Bandra, Mumbai 400 051 Pan – Aaati5880L V/S Asstt. Commissioner Of Income Tax ……………. Respondent Circle–25(3), Mumbai Assessee By : Shri J.D. Mistry, Sr. Counsel A/W Shri Madhur Agarwal Revenue By : Shri Anand Mohan

For Appellant: Shri J.D. Mistry, Sr. Counsel a/wFor Respondent: Shri Anand Mohan

Section 10Section 115USection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K PRADHAN, ACCOUNTANT MEMBER Milestone Real Estate Fund 402–A, Hallmark Business Plaza Sant Dhyaneshwar Marg ……………. Appellant Bandra, Mumbai 400 051 PAN – AAATI5880L v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–25(3), Mumbai Assessee by : Shri J.D. Mistry, Sr. Counsel a/w Shri Madhur Agarwal Revenue by : Shri Anand Mohan Date of Hearing – 16.05.2018 Date of Order – 10/08/2018 O R D E R PER SAKTIJIT DEY, J.M. By filing this appeal assessee has called into question the validity of the o…