Mrs Rekha Agarwal v. ITO

79 Taxmann.com 290Income Tax Appellate Tribunal2017#14431 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 142A(1)Section 43CASection 5(1)Section 50CSection 54D

Judgments citing Mrs Rekha Agarwal v. ITO

Goodwill Constructions, Mumbai vs. DCIT, Circle-1, Thane

In the result, the appeal is allowed

ITA 3233/MUM/2022[2015-16]Status: DisposedITAT Mumbai11 Jun 2024AY 2015-16

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Mahesh Parwani, Sr. DR
Section 142A(1)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 3233/Mum/2022 (Assessment Year: 2015-16) Goodwill Constructions DCIT, Circle-1 Room No. 22, 6th Floor, ‘B’ Wing, Room No. 304, Mayuresh Apartment, Khopat, Near Pratap Vs. Ashar IT Park, Road No. 16Z, Cinema, Thane (W)-400601. Wagle Estate, Thane(W)-400604. PAN : AAIFG7581J Appellant) : Respondent) Appellant/Assessee by : Shri Subodh Ratnaparkhi, CA Revenue/Respondent by : Shri Mahesh Parwani, Sr. DR : 04.06.2024 Date of Hearing : 11.06.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM:…

Arihant Associates, Mumbai vs. Pr. CIT-17, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 865/MUM/2021[2016-17]Status: DisposedITAT Mumbai22 Dec 2022AY 2016-17

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blearihant Associates V. Pr.Cit – Mumbai – 17 Anand Tower-C, Bldg.42 Room No. 120, 1St Floor Tilak Nagar, Chembur Kautilya Bhavan, C-41 To C-43 G-Block, Bandra Kurla Complex Mumbai -400089 Bandra(E), Mumbai - 400051 Pan: Aapfa1588C (Appellant) (Respondent) Assessee Represented By : Shri Ruturaj Gurjar Department Represented By : Shri R.M. Madhavi

Section 1Section 143(3)Section 263Section 314(8)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Arihant Associates v. Pr.CIT – Mumbai – 17 Anand Tower-C, Bldg.42 Room No. 120, 1st floor Tilak Nagar, Chembur Kautilya Bhavan, C-41 to C-43 G-Block, Bandra Kurla Complex Mumbai -400089 Bandra(E), Mumbai - 400051 PAN: AAPFA1588C (Appellant) (Respondent) Assessee Represented by : Shri Ruturaj Gurjar Department Represented by : Shri R.M. Madhavi Date of Hearing : 28.09.2022 Date of Pronouncement : 22.12.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This…

Kalawathi Bagayath, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-4(1), Hyderabad

In the result, both the appeal of the assessee in ITA

ITA 1280/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Rohit Mujumdar
Section 143(3)Section 50CSection 5O

…yapal Reddy vs. ITO (ITA No. 48/Hyd/2018); (iii) ITO vs. V. Tara Chand Jain [2015] 63 Taxmann.com 86 (Jaipur Trib.); (iv) Smt. Devidraben I. Barot Vs. ITO, Ahmedabad [2016] 70 Taxmann.com 235 (Ahmedabad. Trib) and (v) Mrs. Rekha Agarwal vs. ITO, Jaipur [2017] 79 Taxmann.com 290 (Jaipur-Trib.), wherein it was held that such a transfer of the vendor’s limited right in respect of land and building than the twin categories of assets, as the case may be, does not come within the purview of application of section.50C of the Act. We, therefore, delete the impugned Long Term Gains addition in issue amounting to Rs. 28,42…

Kalawathi Bagayath, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-4(1), Hyderabad

In the result, both the appeal of the assessee in ITA

ITA 1279/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Rohit Mujumdar
Section 143(3)Section 50CSection 5O

…yapal Reddy vs. ITO (ITA No. 48/Hyd/2018); (iii) ITO vs. V. Tara Chand Jain [2015] 63 Taxmann.com 86 (Jaipur Trib.); (iv) Smt. Devidraben I. Barot Vs. ITO, Ahmedabad [2016] 70 Taxmann.com 235 (Ahmedabad. Trib) and (v) Mrs. Rekha Agarwal vs. ITO, Jaipur [2017] 79 Taxmann.com 290 (Jaipur-Trib.), wherein it was held that such a transfer of the vendor’s limited right in respect of land and building than the twin categories of assets, as the case may be, does not come within the purview of application of section.50C of the Act. We, therefore, delete the impugned Long Term Gains addition in issue amounting to Rs. 28,42…

Shree Laxmi Estate P. Ltd, Mumbai vs. ITO WD 15(3)(3), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 798/MUM/2018[2014-15]Status: DisposedITAT Mumbai05 Jul 2019AY 2014-15

Bench: Shri Pawan Singh, Jm & Shri M.Balaganesh, Am Shree Laxmi Estate Pvt.Ltd. Vs. Income Tax Officer, 4704, Gateway Plaza, Ward – 15(3)(3), Hiranandani Gardens, Aayakar Bhawan, 4Th Floor, Mk Road Powai, Mumbai – 400 076 Mumbai – 400 020 Pan/Gir No.Aafcs5707A (Appellant) .. (Respondent)

Section 143(3)Section 32Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI M.BALAGANESH, AM Shree Laxmi Estate Pvt.Ltd. Vs. Income Tax Officer, 4704, Gateway Plaza, Ward – 15(3)(3), Hiranandani Gardens, Aayakar Bhawan, 4th Floor, MK Road Powai, Mumbai – 400 076 Mumbai – 400 020 PAN/GIR No.AAFCS5707A (Appellant) .. (Respondent) Assessee by Shri Rajeev Khandelwal & Shri Neelkanth Khandelwal Revenue by Shri Satish Rajore Date of Hearing 10/06/2019 Date of Pronouncement 05/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.798/Mum/2016 for A.Y.2014-15 arises out of the order…

Gopal Krishan Dubey, Noida vs. ITO, Ward- 1(4), Noida

In the result, the Appeal of the Assessee is dismissed

ITA 6085/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Apr 2019AY 2009-10

Bench: Shri H.S. Sidhu

Section 133(6)Section 142(1)Section 147Section 148Section 50C

….20019; CIT vs. Green Field Hotels and Estates (P) Ltd. 389 ITR 68 (Bom.) (HCV); ITO vs. Hariom Gupta 45 ITR (Trib) 137 Lucknowl (Tri.); Atul G Puranik 132 ITD 499 (Mum( (Tri.); Kanecast P. Ltd. vs. ITO 68 SOT 199 (Pune) (Tri.); Mrs. Rekha Agrawal vs. ITO 79 Taxmann.com 290 (Jaipr) (Tri.); and Baniara Engs. Pvt. Ltd. vs. ITO ITA No. 635/Kol/2018 order dated 4.7.2018 (Tri.). 4. On the other hand, Ld. DR relied upon the orders of the authorities below. 5. I have heard both the parties and perused the records especially the impugned order. I find that only dispute involved in this case is the adoption of t…

Keshavji B. Gala, Mumbai vs. Asst CIT 24(3), Mumbai

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

ITA 6023/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Shri V. Sridharan a/wFor Respondent: Shri Rajesh Kumar Yadav
Section 17(2)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.6023/Mum./2014 (Assessment Year : 2010–11) Shri Keshavji Bhuralal Gala D/3, Sahyadri Society ……………. Appellant Aarey Road, Goregaon (E) Mumbai 400 063 – AACPG2088A v/s Asstt. Commissioner of Income Tax ……………. Respondent Range–24(3), Mumbai ITA no.4938/Mum./2016 (Assessment Year : 2012–13) Shri Keshavji Bhuralal Gala D/3, Sahyadri Society ……………. Appellant Aarey Road, Goregaon (E) Mumbai 400 063 – AACPG2088A v/s Asstt. Commissioner of Income Tax ……………. Respondent Range–24(…