Officer 241 CTR 364 (Mad.) V. LAKSHMIREDDY Vs. INCOME TAX OFFICER 359 ITR 644 (Mad) CIT v. Spencers & Co. Ltd.

205 Taxmann 449High Court2012#12391 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 144BSection 48

Issues it is cited on

legal expensessection 24(b)house property incomecost of improvementsection 33section 48short term capital gainsinterest u/s 234along term capital gainsshort term capital gainconcealment of incomelong term capital gain

Judgments citing Officer 241 CTR 364 (Mad.) V. LAKSHMIREDDY Vs. INCOME TAX OFFICER 359 ITR 644 (Mad) CIT v. Spencers & Co. Ltd.

Incometax Officer, Ward-3(1), Visakhapatnam vs. Surendra Nath Gubbala, Visakhapatnam

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

…. xi) B.N. Pinto Vs. CIT (1974) 96 ITR 306 (Kar). xii) CIT Vs. C.V. Soundararajan (1984) 150 ITR 80 (Mad). xiii) CIT Vs. Abrar Ali (2001) 247 ITR 312 (Bom). xiv) Mala Kumar Vs. Asst. CIT (2020) Tax Pub (DT) 2107 (Delhi-Trib.) xv) CIT Vs. Eagle Theaters (2021) 205 Taxmann 449 (Del). xvi) Devendra Kumar Shroff, Kolkata Vs. ITO, Ward-7(2), Kolkata in I.T.A no: 158/Kol/2016 dated 26-02-2020 (ITATC Bench, Kolkata). xvii) CIT Vs.Smt. Thressiamma Abraham (1997) 227 ITR 802 (Ker). 5.13 In the case of CIT Vs. A. Venkataraman (1982) 137 ITR 846 (Mad), the assessee, owner of certain land which was in possession of two tenan…

Shri Bhagwanbhai Ranchhodbhai Makwana, Ahmedabad vs. The Income Tax Officer, Ward-5(1)(2), Ahmedabad

Appeal is dismissed

ITA 1076/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Sr. ITA No. Asstt. Year Name of Appellant Name of No. Respondent 1 2281/Ahd/2016 2011-12 Shri Bhagwanbhai R. The ITO, Ward- Makwana 14(2), A’bad PAN: ADIPM8574C 2 511/Ahd/2018 2011-12 Bhaktiben Bhagwansinh The ITO, Ward- Chavda (L/H. of Late 14(2), A’bad Bhagwatsinh J Chavda) PAN: AANPC0201G 3 1075/Ahd/2019 2011-12 Late Bhagwatsinh Jibhubhai The ITO, Ward- Chavda (L/H. of Late Smt. 5(1)(2), A’bad Bhaktiben Bhagwatsinh Chavda) PAN: AANPC0201G 4 1076/Ahd/2019…

Late Bhagwatsinh Jibhubhai Chavda)L/H.Bhaktiben Bhagwatsinh Chavda, Ahmedabad vs. ITO, Ward-5(1)(2), Ahmedabad

Appeal is dismissed

ITA 1075/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Sr. ITA No. Asstt. Year Name of Appellant Name of No. Respondent 1 2281/Ahd/2016 2011-12 Shri Bhagwanbhai R. The ITO, Ward- Makwana 14(2), A’bad PAN: ADIPM8574C 2 511/Ahd/2018 2011-12 Bhaktiben Bhagwansinh The ITO, Ward- Chavda (L/H. of Late 14(2), A’bad Bhagwatsinh J Chavda) PAN: AANPC0201G 3 1075/Ahd/2019 2011-12 Late Bhagwatsinh Jibhubhai The ITO, Ward- Chavda (L/H. of Late Smt. 5(1)(2), A’bad Bhaktiben Bhagwatsinh Chavda) PAN: AANPC0201G 4 1076/Ahd/2019…

Bhaktiben Bhagwatsinh Chavda, (L/H of Late Bhagwatsinh J Chavda), Ahmedabad vs. ITO, Ward-14(2), Ahmedabad

Appeal is dismissed

ITA 511/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Sr. ITA No. Asstt. Year Name of Appellant Name of No. Respondent 1 2281/Ahd/2016 2011-12 Shri Bhagwanbhai R. The ITO, Ward- Makwana 14(2), A’bad PAN: ADIPM8574C 2 511/Ahd/2018 2011-12 Bhaktiben Bhagwansinh The ITO, Ward- Chavda (L/H. of Late 14(2), A’bad Bhagwatsinh J Chavda) PAN: AANPC0201G 3 1075/Ahd/2019 2011-12 Late Bhagwatsinh Jibhubhai The ITO, Ward- Chavda (L/H. of Late Smt. 5(1)(2), A’bad Bhaktiben Bhagwatsinh Chavda) PAN: AANPC0201G 4 1076/Ahd/2019…

Shri Bhagwanbhai R. Makwana, Ahmedabad vs. The Income Tax Officer, Ward-14(2), Ahmedabad

Appeal is dismissed

ITA 2281/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Sr. ITA No. Asstt. Year Name of Appellant Name of No. Respondent 1 2281/Ahd/2016 2011-12 Shri Bhagwanbhai R. The ITO, Ward- Makwana 14(2), A’bad PAN: ADIPM8574C 2 511/Ahd/2018 2011-12 Bhaktiben Bhagwansinh The ITO, Ward- Chavda (L/H. of Late 14(2), A’bad Bhagwatsinh J Chavda) PAN: AANPC0201G 3 1075/Ahd/2019 2011-12 Late Bhagwatsinh Jibhubhai The ITO, Ward- Chavda (L/H. of Late Smt. 5(1)(2), A’bad Bhaktiben Bhagwatsinh Chavda) PAN: AANPC0201G 4 1076/Ahd/2019…

Acmevac Pumps & Engg. Pvt. Ltd., Thane vs. ACIT - 2(1)(1), Mumbai

ITA 5155/MUM/2016[2012-13]Status: DisposedITAT Mumbai10 Aug 2018AY 2012-13

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

Section 115JSection 143(2)Section 143(3)Section 48(1)

…1 ITA 5155/Mum/2016 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI Before Shri Joginder Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.5155/Mum/2017 (Assessment year: 2012-13) Acmevac Pumps & Engg Pvt vs Asst.Commissioner of Income-tax- Ltd, 15-16, R.K.Industries 2(1)(1), Mumbai Estate, Behind Volvo, Opp Banjara Dhaba, Survey No.148, Gate No.3, Malji Pada, Vasai (E) Thane – 401 208 PAN : AACCA4547R APPELLANT RESPONDENT Appellant by Shri Hiro Rai Respondent by Shri Virender Singh Date of hearing 14-06-2018 Date of pronouncement 10-08-2018 O R D E R Per G Manjunatha,…

DCIT Cen Cir 3, Mumbai vs. Swan Energy Ltd, Mumbai

ITA 6662/MUM/2014[2011-12]Status: DisposedITAT Mumbai06 Dec 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6662 & 3870/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2011-12 & 2010-11) Dcit Cen Cir 3 M/S Swan Energy Ltd. Room No. 905, Pratistha Formerly Known As Swan Mills Ltd, 2Nd Bhavan, Marines Lines, बिधम/ Mumbai-400020. Floor, Feltham House, Vs. Ballard Estate, J.N. Herdia Marg, Mumbai- 400001. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcs7890Q & आयकरअपीलसं./ I.T.A. No. 5778 & 2924/Mum/2014 (निर्धारणवर्ा / Assessment Year:2011-12 & 2010-11) M/S Swan Energy Ltd. Acit Rg 7(2) Formerly Known As Swan Room No. 626, M. K. बिधम/ Mills Ltd, 2Nd Floor, Feltham Road, Churchgate, Vs. House, Ballard Estate, J.N. Mumbai-400020. Herdia Marg, Mumbai- 400001. अपीलाथीकीओरसे/ Appellant By : Sh. J. P. Bairagazd प्रत्यथीकीओरसे/Respondentby : Ms. Abha Kala Chanda सुनवाईकीतारीख/ : 27/09/2017 Date Of Hearing घोषणाकीतारीख / : 06/12/2017 Date Of Pronouncement M/S Swan Energy Ltd..

For Appellant: Sh. J. P. BairagazdFor Respondent: Ms. Abha Kala Chanda
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 6662 & 3870/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2011-12 & 2010-11) DCIT Cen Cir 3 M/s Swan Energy Ltd. Room No. 905, Pratistha Formerly Known as Swan Mills Ltd, 2nd Bhavan, Marines Lines, बिधम/ Mumbai-400020. Floor, Feltham House, Vs. Ballard Estate, J.N. Herdia Marg, Mumbai- 400001. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCS7890Q & आयकरअपीलसं./ I.T.A. No. 5778 & 2924/Mum/2014 (निर्धारणवर्ा / Assessment Year:2011-12 & 2010-11) M/s Swan Energy Ltd. ACIT RG 7(2) Formerly Known as S…

Sh. Baljeet Singh Yadav, Ghaziabad vs. ITO, New Delhi

In the result, the appeal of the assessee stands partly allowed

ITA 4209/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Sept 2017AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiasstt. Year: 2009-10

For Appellant: Shri Kapil Goel, CAFor Respondent: Shri R.C. Dandey, Sr.DR
Section 48

…ITA No.4209/Del/2013 AY: 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ASSTT. YEAR: 2009-10 Shri Baljeet Singh Yadav, Income Tax Officer, SB-133, Shastri Nagar, Ward No. 1(2), vs Ghaziabad. Ghaziabad. (Appellant) (Respondent) Appellant by : Shri Kapil Goel, CA Respondent by : Shri R.C. Dandey, Sr.DR Date of Hearing : 28.08.2017 Date of Pronouncement: 29.09.2017 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: This present appeal has been filed by the assessee against the order of…

Officer 241 CTR 364 (Mad.) V. LAKSHMIREDDY Vs. INCOME TAX OFFICER 359 ITR 644 (Mad) CIT v. Spencers & Co. Ltd. (205 Taxmann 449) — Cited in 8 Judgments | BharatTax