Nipun Mehrotra v. ACIT

110 ITD 520Income Tax Appellate Tribunal2008#16477 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2022.

Judgments citing Nipun Mehrotra v. ACIT

Smt. P. Chitra, Chennai vs. ITO, Ncw - 13 (2), Chennai

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

ITA 749/CHNY/2020[2013-14]Status: DisposedITAT Chennai28 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 749/Chny/2020 िनधा"रण वष" / Assessment Year: 2013-14

For Respondent: Shri. P. Sajit Kumar, JCIT

Section 143(3)Section 54F

…be denied. In this regard, relied upon the following judgments: 1. CIT v Ravindar Kumar Arora (2012) 342 ITR 38 Delhi 2. CIT v Sardarmal Kothari and another (2008) 302 ITR 286 3. CIT v Sambandan Udayakumar (Karnataka High Court) 4. Nipom Mehotra v ACIT (2008) 110 ITD 520 (Bangalore) 7. The Ld. DR, on the other hand referring to allotment letter from M/s. Baskar & Co., submitted that documents furnished by the assessee are not convincing. Although, assessee claims to have get allotment of flat in the year 1984, but could not explain substantial delay in execution of sale deed i.e., on 06.01.2012. In between there…

Parvinder Kaur, Jaipur vs. PCIT-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 64/JPR/2021[2015-16]Status: DisposedITAT Jaipur01 Aug 2022AY 2015-16

For Appellant: Shri Rajeev Sogani, C.A.&For Respondent: Sh. Sanjay Dhariwal, CIT

Section 143(3)Section 263Section 54Section 54BSection 54F

…from the end of the relevant assessment year or before the completion of the assessment whichever is earlier under sub-section (4) of section 139 of the Income-tax Act, 1961..." [CLC156] • Hon’ble ITAT Bangalore Bench in case of Nipun Mehrotra vs ACIT [2008] 110 ITD 520 (Bangalore) [CLC 1-7]: “Headnote- Section 54F of the Income-tax Act, 1961 - Capital gains - Exemption of, in case of investment in residential house - Assessment year 2000-01 - Whether under section 54F, assessee has to utilize amount for purchase or construction of new asset before date of furnishing return of income under section 139, and in a…

Smt. Kancharlapalli Hemalatha, Vijayawada vs. The ITO, Vijayawada

In the result, the appeal of the assessee is allowed

ITA 322/VIZ/2016[2010-2011]Status: DisposedITAT Visakhapatnam06 Nov 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.322/Viz/2016 (धििाारण िर्ा/Assessment Year:2010-2011) Smt.Kancharlapalli Hemalatha Vs. Income Tax Officer Flat No.102, Sri Kesava Heights Ward-2(3) D.No.59A-21/3-5/2 Vijayawada Vizayanagar Colony Vijayawada [Pan :Bcmpk6735M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri D.L.Narasimha Rao, ARFor Respondent: Shri Suman Malik, DR

Section 139(1)Section 139(4)Section 54F

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.322/Viz/2016 (धििाारण िर्ा/Assessment Year:2010-2011) Smt.Kancharlapalli Hemalatha Vs. Income Tax Officer Flat No.102, Sri Kesava Heights Ward-2(3) D.No.59A-21/3-5/2 Vijayawada Vizayanagar Colony Vijayawada [PAN :BCMPK6735M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩिती की ओि से/ Assessee by : Sh…

Thulasi Narayanamurthy, Chennai vs. ITO, Chennai

In the result, the assessee’s appeal is treated as allowed for statistical

ITA 3103/CHNY/2016[2012-13]Status: DisposedITAT Chennai12 Apr 2018AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. T. Banusekar, CAFor Respondent: Shri ARV Sreenivasan, JCIT

Section 139(1)Section 54

…आयकर अपील"यअ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी धु"वु"आर. एलरे"डी, "या"यक सद"यएवं, "ी एस जयरामनलेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकरअपीलसं/.I.T.A. No. 3103/Chny/2016 "नधा"रणवष"/Assessment Year : 2012-13 Thulasi Narayanamurthy, The Income Tax Officer, No. 21, Old No. 10, 3rd Street, Vs. Non-Corporate Ward -3(5), Wallace Garden, Chennai 600 034. Chennai – 600 006. [PAN: ABYPN 3072E] (अपीलाथ"/Appellant) (%&यथ(/Respondent) Assessee by : Shri. T. Banusekar, CA Revenue by : Shri ARV Sreenivasan, JC…

ITO 13(2)(2), Mumbai vs. Kumarpal P. Gandhi, Mumbai

The appeal of the Revenue is dismissed

ITA 5798/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Dec 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Rajendraassessment Year: 2009-10 Income Tax Officer, Shri Kumarpal P. Gandhi, Ward-13(2)(2), Flat No.3804, 38Th Floor, बनाम/ R. No.477, 4Th Floor, Shreepati Arcade, A-Wing, Vs. Aayakar Bhavan, A.K.Marg, Nana Chowk, M.K.Road, Mumbai-400036 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aadpg0200D

Section 142(1)Section 143(1)Section 143(2)Section 54Section 54F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजे"", लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajendra, Accountant Member Assessment Year: 2009-10 Income Tax Officer, Shri Kumarpal P. Gandhi, Ward-13(2)(2), Flat No.3804, 38th Floor, बनाम/ R. NO.477, 4th floor, Shreepati Arcade, A-Wing, Vs. Aayakar Bhavan, A.K.Marg, Nana Chowk, M.K.Road, Mumbai-400036 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AADPG0200D राज"व क" ओर से / Revenue by Mohammed Rizwan "नधा"रती क" ओर से /…