Mrs. Lilavati M. Sayani v. Income Tax Officer

49 Taxmann.com 579Reported decision2014#15970 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Judgments citing Mrs. Lilavati M. Sayani v. Income Tax Officer

RAJENDRA HARJIVANDAS PRAJAPATI,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(2), AHMEDABAD

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

ITA 949/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 263Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Asst Year 2011-12 Rajendra Harjivandas The DCIT, Prajapati, Circle-2(2) 25, Nandigram Society, Vs Ahmedabad. Nr. Railway Crossing, Nr. Vedhshala, Naranpura, Ahmedabad-380013. PAN: AAWPP1180G (Appellant) (Respondent) And Asst Year 2011-12 The ACIT, Rajendra Harjivandas Circle-2(2), Prajapati, Ahmedabad. Vs 25, Nandigram Society, Nr. Railway Crossing, Nr. Vedhshala, Naranpura, Ahmedabad-380013. PAN: AAWPP1180G (Appellant) (Appellant) Assessee Represented: Shri Dhinal…

THE ACIT. CIRCLE-2(2), AHMEDBAD vs. RAJENDRA HARJIVANDAS PRAJAPATI, AHMEDBAD

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

ITA 822/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 263Section 54E

ACIT - 19(3), MUMBAI vs. RAJANIKANT DALAL, EXECUTOR OF THE ESTATE OF LATE SHRI RAMESHCHANDRA L DALAL, MUMBAI

The appeal stand partly allowed for statistical purposes

ITA 2701/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Jul 2018AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.2701/Mum/2016 (िनधा"रणवष" / Assessment Year: 2012-13) Assistant Commissioner Of Income Rajnikant Dalal, Tax-19(3) [Executor Of The Estate Of Late Room No.206, 2Nd Floor बनाम/ Sh. Rameshchandra L. Dalal] Matru Mandir, Tardeo Road 201, C-Grand Paradia Apartment, Vs. Mumbai-400 007 A.K.Marg, Dadi Sheth Hill Mumbai-400 036 "थायीलेखासं./ Pan : Aacpd-0125-H (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: NoneFor Respondent: Ram Tiwari, Ld. DR

Section 143(3)Section 45Section 54E

…the same court in CIT Vs. Coromandel Industries Ltd. [370 ITR 586] (ii) M/s C.R.Developments Pvt. Ltd. Vs. JCIT (ITA No. 4277/Mum 2012 Mumbai Tribunal) (iii) Dr.Kumar M.Dhawale Vs ACIT (ITA No. 7585/M/2012 Mumbai Tribunal) (iv) Mrs. Lilavati M.Sayani Vs ITO (49 Taxmann.com 579 Mumbai Tribunal) (v) Mrs. Rati Virwani Vs. ACIT (ITA No. 817/Mum/2013 Mumbai Tribunal) In view of the above stated position, we hold that deduction during impugned AY could be claimed by the assessee up-to Rs.1 crore subject to fulfillment of other condition viz. investment within 6 months from the date of earning of capital gain. 6. From…

NASHOBA TRADING COMPANY LLP,MUMBAI vs. ASST CIT CIR 17(2), MUMBAI

ITA 2183/MUM/2017[2013-14]Status: DisposedITAT Mumbai06 Apr 2018AY 2013-14

For Appellant: Shri Madhur Agarwal (AR)For Respondent: Shri Suman Kumar (DR)

Section 143Section 54E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “बी मुंबई बी बी” खंडपीठ बी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“B”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra, Accountant Member and Amarjit Singh, Judicial Member आयकर अपील सं./I.T.A./2183/Mum/2017,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2013-14 िनधा"रण िनधा"रण वष" वष" Nashoba Trading Company LLP ACIT Circle 17(2) Mumbai 84-A, Mittal Court, 224 Nariman Point, Mumbai 400 021 Vs. PAN AAIFN8617Q (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" क" ओर स…

NEENA NARESH M SINGHI,MUMBAI vs. ASST CIT 24(3), MUMBAI

In the result, this appeal filed by the assessee is partly allowed

ITA 6182/MUM/2014[2010-11]Status: DisposedITAT Mumbai15 Jun 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2010-11 Neena Naresh M Singhi, Acit 24(3) 37, Apollo Endoscopy Centre, Mumbai- बनाम/ Hirnen Shopping Centre, S.V. Vs. Road, Goregaon (W), Mumbai-400062 (Assessee) (Revenue) P.A. No.Aapps1647G "नधा"रती क" ओर से / Assessee By Shri Bharat P. Shah & Shri Pathik B. Shah (Ar) राज"व क" ओर से / Revenue By Shri Vivekanand Ojha (Dr)

Section 143(3)Section 54ESection 54F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,B,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 Neena Naresh M Singhi, ACIT 24(3) 37, Apollo Endoscopy Centre, Mumbai- बनाम/ Hirnen Shopping Centre, S.V. Vs. Road, Goregaon (W), Mumbai-400062 (Assessee) (Revenue) P.A. No.AAPPS1647G "नधा"रती क" ओर से / Assessee by Shri Bharat P. Shah & Shri Pathik B. Shah (AR) राज"व क" ओर से / Revenue by Shri Vivekanand Ojha (DR) 28/04/2016 सु…

DIPTI N. MODI,MUMBAI vs. ITO WD 8(1)(3), MUMBAI

In the result, the appeal of the assessee is hereby allowed

ITA 7462/MUM/2013[2010-11]Status: DisposedITAT Mumbai16 Dec 2015AY 2010-11

Bench: S/Shri B.R.Baskaran & Amarjit Singhआयकर अपील सं/ I.T.A. No.7462/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Ms. Dipti N. Modi बनाम/ Income Tax Officer, Unit No.5, Shah Industrial Ward(8)(1)(3) Vs. Estate, Veera Desai Road, Room No. 206, 2Nd Floor, Andheri (West) Aayakar Bhavan, M.K.Road, Mumbai - 400056 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpm8977F

For Appellant: Shri Sanjiv M. ShahFor Respondent: Shri Kailash Gaikwad

Section 54E

…आयकर अपील"य अ"धकरण,“डी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य यवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE S/SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.7462/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Ms. Dipti N. Modi बनाम/ Income Tax Officer, Unit No.5, Shah Industrial Ward(8)(1)(3) Vs. Estate, Veera Desai Road, Room No. 206, 2nd Floor, Andheri (West) Aayakar Bhavan, M.K.Road, Mumbai - 400056 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPM8977F .. (अपीलाथ" /Appellant) (""यथ" / R…