Mustansir I. Tehsildar v. ITO

148 Taxmann.com 34Reported decision#16762 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 271(1)(c)Section 50CSection 54Section 54FSection 144BSection 17Section 2(47)

Issues it is cited on

indexed cost of acquisitionsection 54fsection 54long term capital gainsection 271(1)section 271section 271(1)(c)section 27transferprescribedsection 14section 143

Judgments citing Mustansir I. Tehsildar v. ITO

Kishore Anand Shetty, Goregaon East Mumbai vs. Circle 32(2), Mumbai

In the result, both the appeals of the assessee are allowed in terms indicated above

ITA 4975/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Feb 2026AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 271(1)(c)Section 50CSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4974/Mum/2025 & 4975/Mum/2025 (Assessment Year :2014-15) Kishore Anand Shetty Vs. ACIT, Circle-32(2), A-4502, 45th Floor Mumbai Tower A, Oberoi Esquire Off Western Express Highway Goregaon East Mumbai- 400 063 PAN/GIR No.AAGPS2681D (Appellant) .. (Respondent) Assessee by Shri Subodh Ratnaparkhi Revenue by Shri Hemanshu Joshi, Sr.DR Date of Hearing 03/02/2026 Date of Pronouncement 09/02/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): These two appeals have been preferr…

Kishore Anand Shetty, Mumbai vs. Circle-32(2), Mumbai

ITA 4974/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Feb 2026AY 2014-15
Section 143(3)Section 271(1)(c)Section 50CSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4974/Mum/2025 & 4975/Mum/2025 (Assessment Year :2014-15) Kishore Anand Shetty Vs. ACIT, A-4502, 45th Floor Circle-32(2), Tower A, Oberoi Mumbai Esquire Off Western Express Highway Goregaon East Mumbai- 400 063 PAN/GIR No.AAGPS2681D (Appellant) .. (Respondent) Assessee by Shri Subodh Ratnaparkhi Revenue by Shri Hemanshu Joshi, Sr.DR Date of Hearing 03/02/2026 Date of Pronouncement 09/02/2026 आदेश / O R DER PER AMIT SHUKLA (J.M): These two appeals have been preferred by th…

Assistant Commissioner of Income Tax, Circle-1(1)(1), Meerut vs. Prem Sapra, New Delhi

The appeal of the revenue is dismissed

ITA 1739/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Smt. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2021-22

Section 143(3)Section 54

…1 ACIT v. Prem Sapra A.Y. 2021-22 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SMT. ANNAPURNA GUPTA , ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2021-22 ACIT, Circle-1(1)(1), Vs Prem Sapra, Meerut. C-763, New Friends Colony, New Delhi-110025. PAN: ACWPS 9855 P APPELLANT RESPONDENT Assessee represented by Shri Sanjeev Sapra, Adv. & Shri Sandeep Sapra, Adv. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 01.04.2025 Date of pronouncement 20.06.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal filed by the revenue is dir…

Rita Sunil Shah, Mumbai vs. Income Tax Officer(It) 4(2)(1), Mumbai

The appeals are partly allowed

ITA 4070/MUM/2023[2011-12]Status: DisposedITAT Mumbai13 May 2024AY 2011-12

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm The Income Tax Officer(It) Sunil Amritlal Shah 4(2)(1) C/O Vimal Punimiya & Room No. 1708, Co.,501, 17Th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman Point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) Pan No. Hvnps5321F The Income Tax Officer(It) Rita Sunil Shah 4(2)(1) C/O Vimal Punimiya & Room No. 1708, Co.,501, 17Th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman Point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) Pan No. Djgps8073B

For Respondent: Shri Soumendu Kumar Dash–
Section 142Section 144Section 144CSection 147Section 148Section 254Section 271(1)(c)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM The Income Tax Officer(IT) Sunil Amritlal Shah 4(2)(1) C/o Vimal Punimiya & Room no. 1708, CO.,501, 17th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) PAN No. HVNPS5321F The Income Tax Officer(IT) Rita Sunil Shah 4(2)(1) C/o Vimal Punimiya & Room no. 1708, CO.,501, 17th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) PAN No. DJGPS8073B : Sh…

Sunil Amritlal Shah, Mumbai vs. Income Tax Officer(It) 4(2)(1), Mumbai

The appeals are partly allowed

ITA 4069/MUM/2023[2011-12]Status: DisposedITAT Mumbai13 May 2024AY 2011-12

Bench: Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm The Income Tax Officer(It) Sunil Amritlal Shah 4(2)(1) C/O Vimal Punimiya & Room No. 1708, Co.,501, 17Th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman Point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) Pan No. Hvnps5321F The Income Tax Officer(It) Rita Sunil Shah 4(2)(1) C/O Vimal Punimiya & Room No. 1708, Co.,501, 17Th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman Point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) Pan No. Djgps8073B

For Respondent: Shri Soumendu Kumar Dash–
Section 142Section 144Section 144CSection 147Section 148Section 254Section 271(1)(c)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM The Income Tax Officer(IT) Sunil Amritlal Shah 4(2)(1) C/o Vimal Punimiya & Room no. 1708, CO.,501, 17th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) PAN No. HVNPS5321F The Income Tax Officer(IT) Rita Sunil Shah 4(2)(1) C/o Vimal Punimiya & Room no. 1708, CO.,501, 17th Floor, Vs. Niranjan, Air India Building, 99, Marine Drive, Nariman point, Mumbai 400002 Mumbai 400021 (Appellant) (Respondent) PAN No. DJGPS8073B : Sh…

Mustansir I. Tehsildar v. ITO (148 Taxmann.com 34) — Cited in 5 Judgments | BharatTax