Officer v. Modipon Ltd.

57 Taxmann.com 360High Court2015#16412 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 143(3)Section 2(47)Section 40(a)(ia)Section 43CASection 50CSection 50C(1)

Issues it is cited on

section 50c(1)full value of considerationsection 50csection 50transfercompanysection 143(3)india

Judgments citing Officer v. Modipon Ltd.

INCOME TAX OFFICER, MUMBAI vs. MEELENDRA DEEPENDRA SINGH, MUMBAI

In the result, ITA No.4430/Mum/2023 is dismissed

ITA 4430/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 May 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Income Tax Officer Room No.116, 1St Floor, Meelendra Deependra Singh, G-Block, 503, Pushpakunj, A Road, Kautilya Bhavan, Churchgate, Vs. Bandra Kurla Complex, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Pan No. Bfaps5402N Assessee By : Shri H.N. Motiwalla, Ar Revenue By : Shri Rajesh Meshram, Dr Date Of Hearing: 22.05.2024 Date Of Pronouncement : 28.05.2024

For Appellant: Shri H.N. Motiwalla, ARFor Respondent: Shri Rajesh Meshram, DR
Section 143(3)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM Income Tax Officer Room No.116, 1st Floor, Meelendra Deependra Singh, G-Block, 503, Pushpakunj, A Road, Kautilya Bhavan, Churchgate, Vs. Bandra Kurla Complex, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) PAN No. BFAPS5402N Assessee by : Shri H.N. Motiwalla, AR Revenue by : Shri Rajesh Meshram, DR Date of hearing: 22.05.2024 Date of pronouncement : 28.05.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No.4430/Mum/2023 is filed by the Income Tax Officer, Ward 25(2)(1), Mumbai [the…

BELLANDUR CHIKKAGURAPPA JAYARAMREDDY,BENGALURU vs. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE 4(3)(1), BENGALURU

The appeal of the assessee is allowed

ITA 1322/BANG/2019[2014-15]Status: DisposedITAT Bangalore05 Jan 2022AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year : 2014-15

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 2(47)(v)Section 234BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment year : 2014-15 Bellandur Chikkagurappa Jayaramareddy, Vs. The Assistant Commissioner No.11, 1st Cross Road, of Income Tax, No.11, 1st Cross Road, Mico Layout, Circle 4(3)(1), BTM II Stage, Bengaluru. Bengaluru – 560 076. PAN: AASPJ 1621N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.11.2021 Date of Pronouncement : 05.01.2022 O R D E R Per Chan…

CONTINENTAL DEVICE INDIA LTD.,NEW DELHI vs. ACIT, CIRCLE- 6(2), NEW DELHI

In the result, appeal of the assessee is allowed in part and for statistical purpose

ITA 4719/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Dec 2021AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2013-14

For Appellant: Sh. R.K. Kapoor, CAFor Respondent: Sh. Anil Gandhi, Sr. DR
Section 115Section 115JSection 143(3)Section 14ASection 36Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2013-14 Continental Device India Ltd., vs. ACIT, Circle0 6(2), C-120, Naraina Industrial Aread, New Delhi New Delhi. PAN : AAACC1835E (Appellant) (Respondent) Appellant by : Sh. R.K. Kapoor, CA Respondent by: Sh. Anil Gandhi, Sr. DR Date of hearing: 09/12/2021 Date of order : 09/12/2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 21.03.2017 passed by the learned Commissioner of Income Tax (Appeals)-2, New Delhi (“Ld. CIT…

TAMIL NADU BRICK INDUSTRIES,CHENNAI vs. ITO, CHENNAI

ITA 744/CHNY/2017[2013-14]Status: DisposedITAT Chennai11 May 2018AY 2013-14

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.744/Chny/2017 "नधा"रण वष"/Assessment Year:2013-14 M/S. Tamilnadu Brick Industries, The Income Tax Officer, No. 47, Mangali Nagar 1St Street, Vs. Non Corporate Circle 8(1), Arumbakkam, Chennai 600 106. Chennai. [Pan: Aafft3643P] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri Vijay Kumar Punna, Jr. Standing Counsel सुनवाई क" तार"ख/ Date Of Hearing : 13.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 11.05.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Chennai, Dated 27.02.2017 Relevant To The Assessment Year 2013-14. The Assessee Has Raised The Following Grounds: “1. The Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 27.02.2017 In I.T.A.No.07/Cit(A)-9/2016-17 For The Above Mentioned Assessment Year Is Contrary To Law, Facts & In The Circumstances Of The Case.

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Vijay Kumar Punna
Section 143(1)Section 143(3)Section 2(47)(v)

…आयकर अपील"य अ"धकरण, ‘‘डी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A.No.744/Chny/2017 "नधा"रण वष"/Assessment Year:2013-14 M/s. Tamilnadu Brick Industries, The Income Tax Officer, No. 47, Mangali Nagar 1st Street, Vs. Non Corporate Circle 8(1), Arumbakkam, Chennai 600 106. Chennai. [PAN: AAFFT3643P] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri S. Sridhar, Advocate ""यथ"…

MAHENDRA NATVARLAL PATEL,MUMBAI vs. ITO WD 4(2), THANE

In the result, appeal of the assessee is allowed

ITA 6748/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Apr 2017AY 2012-13

Bench: Shri R.C.Sharma, Am Mahendra Natvarlal Patel, Vs. Ito Wd 4(2), Thane - 12, Sethi Palace, 400604 Opp. Jain Mandir, Ambadi Road Vasai (W), Thane– 401 202 Pan/Gir No. Abvpp0063G Appellant) Respondent) ..

Section 143(3)Section 45Section 48Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM Mahendra Natvarlal Patel, Vs. ITO WD 4(2), Thane - 12, Sethi Palace, 400604 Opp. Jain Mandir, Ambadi Road Vasai (W), Thane– 401 202 PAN/GIR No. ABVPP0063G Appellant) Respondent) .. Assessee by Shri Virag H Shah Revenue by Ms. Beena Santosh Date of Hearing 26/04/2017 Date of Pronouncement 26/04/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 3, Thane dated 25/07/2016 for the A.Y.2012-13 in the matter of order passed u/s.143(3) of the IT Act. 2. In this appeal, ass…

LALIT MOHAN GUPTA,DELHI vs. ITO, NEW DELHI

In the result, the Appeal filed by the Assessee stand allowed

ITA 3678/DEL/2014[2009-10]Status: DisposedITAT Delhi02 Aug 2016AY 2009-10

Bench: Shri H.S. Sidhua.Y. : 2009-10 Lalit Mohan Gupta Vs. Ito, Ward 20(4), D-125, Mahendru New Delhi Enclave, Delhi – 110009 (Pan: Ahtpg3030A) (Appellant) (Respondent)

For Appellant: Sh. RS Singhvi, CA & ShFor Respondent: Sh. A. Sreenivasa Rao, Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 50CSection 54B

…and execution of sale deed was merely a formality and as such the circle rate at the time of agreement to sell is relevant and applicable to the facts of the case. To support this contention, he cited the following cases laws:- - ITO vs. Modipon Ltd. (2015) 57 Taxmann.com 360 (Delhi). 5 A.Y. 2009-10 - DCIT vs. S. Venkat Reddy (2013) 32 Taxmann.com 324 (Hyd.) In view of the above, he stated that the assessee’s case is squarely covered by the aforesaid cases of the Tribunal including the decision of the Delhi Bench, as per which the circle rate prevailing at the time of agreement to sell has to be considere…