Nikhilsawhney v. ACIT

119 Taxmann.com 372High Court#12061 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

section 4(1)section 71section 127(2)section 47section 70transfer of capital assetsection 2(14)trcsection 48mlisection 45section 2(15)

Judgments citing Nikhilsawhney v. ACIT

Mr. Nikhil Sawhney, New Delhi vs. ACIT, Noida

In the result, appeal of the assessee is dismissed

ITA 1249/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Oct 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarmr. Nikhil Sawhney, Vs. Dcit, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) Pan: Aaups0222Q

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur hansra, Sr. DR
Section 10(38)Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Mr. Nikhil Sawhney, Vs. DCIT, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) PAN: AAUPS0222Q Assessee by : Shri Rohit Jain, Adv Ms. Somya Jain, Adv Revenue by: Ms. Harpreet Kaur hansra, Sr. DR Date of Hearing 06/08/2025 Date of pronouncement 10/10/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1249/Del/2017 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-I, Noida [hereinafter referred to…

Rita Gupta, Kolkata vs. DCIT, Cen. Cir.2(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 46/KOL/2024[2014-15]Status: DisposedITAT Kolkata06 Jun 2024AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(38)Section 132Section 2(14)Section 45Section 45(1)Section 47

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 46/Kol/2024 Assessment Year: 2014-15 Rita Gupta Vs. DCIT, Central Circle-2(2), Kolkata (PAN: AEDPG 9889 E) ( अपीलाथ" ) Respondent / !"यथ" Appellant / Date of Hearing / सुनवाई 20.03.2024 क% "त'थ Date of Pronouncement/ 06.06.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri S. K. Tulsiyan, Advocate Mita Rizvi, A.R "नधा"0रती क% ओर से For the Respondent/ Shri…

Poonawalla Shares & Securities Pvt.Ltd, Pune vs. Assistant Commissioner of Wealth-Tax, Circle-4, Pune

Appeal is partly allowed in above terms

ITA 380/PUN/2020[2016/17]Status: DisposedITAT Pune29 Jul 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.380/Pun/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner Of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 Pan: Aaacp 6087 H Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 29/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2016-17 Is Directed Against The Commissioner Of Income Tax(Appeals)-3, Pune’S Order Dated 11.12.2019 Passed In Case No.Pn/Cit(A)-3/Cir 4/193/2018-19/428, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 14A

….आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.380/PUN/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 PAN: AAACP 6087 H Appellant/ Assessee Respondent /Revenue Assessee by Shri Percy Pardiwala – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 08/07/2022 Date of pronouncement 29/07/2022 आदेश/ ORDER Per S.S.…

Mrs. Shikha Sanjaya Sharma, Mumbai vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, this appeal of assessee is allowed

ITA 1546/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2016-17

Bench: Smt. Annapurna Gupta& Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar, Sr. Adv., & ShriFor Respondent: Shri Purushottam Kumar, Sr. DR
Section 10(38)Section 143(3)Section 70

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1546/Ahd/2019 (Assessment Year: 2016-17) Mrs. Sikha Sanjaya Sharma Vs. DCIT 4402, South Tower, The Imperial, Circle-1(1)(1), B B. Nakashe Marg, Ahmedabad Mumbai-400034 [PAN No.ALFPS9244J] (Appellant) .. (Respondent) Assessee by : Shri S. N. Soparkar, Sr. Adv., & Shri Parin Shah, AR Revenue by : Shri Purushottam Kumar, Sr. DR Date of Hearing 12.01.2022 13.04.2022 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM:…

Dy CIT - CC-2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed for A

ITA 634/MUM/2021[2011-12]Status: DisposedITAT Mumbai28 Jan 2022AY 2011-12
Section 10(38)Section 132Section 153ASection 48

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER Dy. Commissioner of Vs. Shri Avinash Nivrutti Income Tax-CC-2(3) Bhosale Room No.803, 8th Floor 2, ABIL House Pratishtha Bhavan Ganesh Khind Road Old CGO Building Annexe Hill Corner, M.K.Road, Mumbai-400020 Pune City, Pune- 411 007 PAN/GIR No. ABTPB8151F (Appellant) .. (Respondent) Shri Avinash Nivrutti Vs. Dy. Commissioner of Income Bhosale Tax-CC-2(3) Room No.802, 8th Floor 2, ABIL House Ganesh Khind Road Pratishtha Bhavan Hill Corner, Old CGO Building Annexe Pune City, M.K.Road,…

Dy CIT Central Cir-2(3), Mumbai vs. Amit Avinash Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 166/MUM/2021[2015-16]Status: DisposedITAT Mumbai11 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 123 & 245/MUM/2021 (A.Ys: 2015-16 & 2016-17) DCIT – Central Circle – 2(3) v. Avinash Nivrutti Bhosale 8th Floor, Room No. 803 2, ABIL House M.K. Road, Churchgate Ganesh Khind Road Mumbai - 400020 Range Hill Corner Pune City, Pune Maharashtra – 411007 PAN: ABTPB8151F (Appellant) (Respondent) ITA NOs. 165 & 166/MUM/2021 (A.Ys: 2018-19 & 2015-16) DCIT – Central Circle – 2(3) v. Amit Avinash Bhosale 8th Floor, Room No. 803 2, ABIL…

Dy. CIT CC- 2(3), Mumbai vs. Amit Avinash Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 165/MUM/2021[2018-19]Status: DisposedITAT Mumbai11 Jan 2022AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 123 & 245/MUM/2021 (A.Ys: 2015-16 & 2016-17) DCIT – Central Circle – 2(3) v. Avinash Nivrutti Bhosale 8th Floor, Room No. 803 2, ABIL House M.K. Road, Churchgate Ganesh Khind Road Mumbai - 400020 Range Hill Corner Pune City, Pune Maharashtra – 411007 PAN: ABTPB8151F (Appellant) (Respondent) ITA NOs. 165 & 166/MUM/2021 (A.Ys: 2018-19 & 2015-16) DCIT – Central Circle – 2(3) v. Amit Avinash Bhosale 8th Floor, Room No. 803 2, ABIL…

Dy CIT CC-2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

In the result, appeal filed by the Revenue for the A

ITA 123/MUM/2021[2015-16]Status: DisposedITAT Mumbai11 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Shailja Rai
Section 10(38)Section 127(2)Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 123 & 245/MUM/2021 (A.Ys: 2015-16 & 2016-17) DCIT – Central Circle – 2(3) v. Avinash Nivrutti Bhosale 8th Floor, Room No. 803 2, ABIL House M.K. Road, Churchgate Ganesh Khind Road Mumbai - 400020 Range Hill Corner Pune City, Pune Maharashtra – 411007 PAN: ABTPB8151F (Appellant) (Respondent) ITA NOs. 165 & 166/MUM/2021 (A.Ys: 2018-19 & 2015-16) DCIT – Central Circle – 2(3) v. Amit Avinash Bhosale 8th Floor, Room No. 803 2, ABIL…

Nikhilsawhney v. ACIT (119 Taxmann.com 372) — Cited in 8 Judgments | BharatTax