Pawan Arya v. CIT

11 Taxmann.com 312High Court2011#8041 most cited

What is Pawan Arya v. CIT authority for?

Exemption under Section 54F of the Income Tax Act is not available if the new residential units are located at different geographical locations. The benefit is restricted to one residential unit, even if multiple units are acquired.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pawan Arya v. CIT · Section 54F · Section 54 · exemption · multiple units · different locations · residential unit

Also reported as

200 Taxmann 66

Sections most often in play

Section 234BSection 234CSection 46ASection 54F
Read the full judgment

Issues it is cited on

section 54(1)section 54esection 55asection 54ecsection 13(2)long-term capital assetsection 53asection 53within four yearsfresh tangible materialsection 55circle rate

Judgments citing Pawan Arya v. CIT

Jyoti Jain, New Delhi vs. DCIT, Circle-19(2), New Delhi

In the result, ground no. 5 of appeal is allowed for statistical purpose

ITA 4983/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.4983/िद"ी/2018 (िन.व. 2014-15) Jyoti Jain, 25/94, Shakti Nagar, New Delhi 110007 ...... अपीलाथ"/Appellant Pan No: Adipj-0775-G बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle 19(2), New Delhi

For Appellant: Shri Nirbhay Mehta & Ms. Vanshika Mehta, AdvocatesFor Respondent: Shri Om Prakash, Sr. DR
Section 54F

…आयकर अपीलीय अिधकरण िद"ी पीठ “सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी एम. बालगणेश, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं.4983/िद"ी/2018 (िन.व. 2014-15) Jyoti Jain, 25/94, Shakti Nagar, New Delhi 110007 ...... अपीलाथ"/Appellant PAN No: ADIPJ-0775-G बनाम Vs. Deputy Commissioner of Income Tax, ..... "ितवादी/Respondent Circle 19(2), New Delhi Assessee by : Shri Nirbhay Mehta & Ms. Vanshika Mehta, Advocates, S/Shri Anup Mehta & Hitesh Ambani Chartered Accountants Department by : Shri O…

Sh. Valmik Thapar, New Delhi vs. ACIT, New Delhi

Appeals are disposed of by this common order as indicated above

ITA 5767/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Jun 2021AY 2007-08

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

ACIT, New Delhi vs. Sh. Valmik Thapar, New Delhi

Appeals are disposed of by this common order as indicated above

ITA 6726/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

Shri Valmik Thapar, New Delhi vs. DCIT, New Delhi

Appeals are disposed of by this common order as indicated above

ITA 6346/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shri Valmik Thapar, Vs. ACIT, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. DCIT, M/s. R. N. Khanna & Company, CA, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi PAN: AACPT7098K (Appellant) (Respondent) ACIT, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi PAN: AACPT7098K (Appellant) (Respondent) Assessee by : Shri Salil Agarwal,…

Nilufer Sayed, Mumbai vs. ITO - 21(1)(3), Mumbai

The appeal stands allowed in terms of our above order

ITA 3474/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Jan 2021AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.3474/Mum/2019 (िनधा"रण वष" / Assessment Year: 2011-12) Nilufer Sayed Income Tax Officer-25(3)(5) बना A-601, Leela Sagar Mumbai. म/ Yari Road, Versova Vs. Andheri West, Mumbai-400 061. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Cgtps-8161-H (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Stany Saldanha-Ld. Ar Revenue By : Shri Tharian Oommen- Ld. Dr सुनवाई की तारीख/ : 19/01/2021 Date Of Hearing घोषणा की तारीख / : 25/01/2021 Date Of Pronouncement

For Appellant: Shri Stany Saldanha-Ld. ARFor Respondent: Shri Tharian Oommen- Ld. DR
Section 143(3)Section 54Section 54(1)

…1 Nilufer Sayed Assessment Year: 2011-12 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.3474/Mum/2019 (िनधा"रण वष" / Assessment Year: 2011-12) Nilufer Sayed Income Tax Officer-25(3)(5) बना A-601, Leela Sagar Mumbai. म/ Yari Road, Versova Vs. Andheri West, Mumbai-400 061. "थायीलेखासं./जीआइआरसं./PAN/GIR No. CGTPS-8161-H (अपीलाथ"/Appellant) (""थ"…

Sapna Mukesh Thapar, Mumbai vs. Income Tax Officer 31(3)(3), Mumbai

The appeal stands partly allowed

ITA 7062/MUM/2017[2013-14]Status: DisposedITAT Mumbai15 Jul 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Subramanian, Advocate-Ld.ARFor Respondent: Chaudhury Arun Kumar Singh-Ld.DR
Section 54

…14 was intended to be specifically applied only prospectively with effect from AY 2015-16 since it took note of the judicial precedents for period prior to 01/04/2015. At the same time the decision of Hon’ble Punjab & Haryana High Court in Pawan Arya V/s CIT [11 Taxmann.com 312] was distinguished since no opinion, in detail, was expressed in the judgment. 2.3 The Hon’ble Karnataka High Court in Khoobchand M. Makhija [43 Taxmann.com 143] considering the decision of same court in CIT V/s Smt. K.G.Rukminiamma [331 ITR 211] interpreted the term ‘a’ in the context of Section 13 of the General Clauses Act, 1897 in the…

Smt.Manju Mahendra Goyal, Mumbai vs. Income Tax Officer 19(2)(3), Mumbai

The appeal of the assessee is partly allowed

ITA 994/MUM/2018[2012-13]Status: DisposedITAT Mumbai08 Oct 2018AY 2012-13

Bench: Shri Joginder Singh, Assessment Year: 2012-13 Smt. Manju Mahendra Goyal Income Tax Officer-19(2)(3), A/802, Surya Apartments, Room No.2018, Matru बनाम/ 53, Bhulabhai Desai Road, Mandir, Tardeo Road, Vs. Mumbai-400026 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aafpg2990N

Section 45Section 54

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2012-13 Smt. Manju Mahendra Goyal Income Tax Officer-19(2)(3), A/802, Surya Apartments, Room No.2018, Matru बनाम/ 53, Bhulabhai Desai Road, mandir, Tardeo Road, Vs. Mumbai-400026 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAFPG2990N None "नधा"रती क" ओर से / Assessee by Shri S.K. Bepari-DR राज"व क" ओर से / Revenue by 08/10/2018 सुनवाई क" तार"ख / Date of Hearing 08/10/2018 आदेश क" तार"ख /Date…

ITO 16(1)(4), Mumbai vs. Shashanka Ghosh, Mumbai

The appeal of the Revenue is dismissed

ITA 6751/MUM/2016[2011-12]Status: DisposedITAT Mumbai04 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2011-12 Income Tax Officer-16(1)(4), Vs Shri Shashanka Ghosh, Room No.438, 4Th Floor, C-701, Jay Bharat Chs Ltd. Aayakar Bhavan, Off. Yari Road,Near Amarnath M. K. Road, Tower, Varsova Andher (West), Mumbai-400020 Mumbai-400061 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Acwpg5915E

Section 54

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, जी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2011-12 Income Tax Officer-16(1)(4), vs Shri Shashanka Ghosh, Room No.438, 4th Floor, C-701, Jay Bharat CHS Ltd. Aayakar Bhavan, Off. Yari Road,Near Amarnath M. K. Road, Tower, Varsova Andher (West), Mumbai-400020 Mumbai-400061 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.ACWPG5915E Shri C.S. Sharma JCIT-DR राज"व क" ओर से / Revenue by "नध…

Mrs Kamala Ajmera, New Delhi vs. ITO, New Delhi

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

ITA 347/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2018AY 2013-14

Bench: Shri G.D. Agrawal & Shri Amit Shukla

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Amit Jain, Sr.D.R
Section 133(6)Section 143(3)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.D. AGRAWAL, PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.347/DEL/2017 Assessment Year: 2013-14 Mrs. Kamala Ajmera, v. ITO, Ward-55(1), 27, Chitrakoot Apartment, New Delhi. East Arjun Nagar, Delhi. TAN/PAN: AIAPA 1026G (Appellant) (Respondent) Appellant by: Shri K. Sampath, Adv. Respondent by: Shri Amit Jain, Sr.D.R. Date of hearing: 21 06 2018 Date of pronouncement: 17 09 2018 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 04.11.2016 passed by the CIT…

ACIT-16(1), Mumbai vs. Shrey Guleri, Mumbai

The appeal of the Revenue is dismissed

ITA 6147/MUM/2016[2009-10]Status: DisposedITAT Mumbai22 Mar 2018AY 2009-10

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2009-10 Acit, Circle-16(1) Shri Shrey Sharma Guleri बनाम/ Room No.439, Aayakar Prime Channel Software Bhawan, 101, M.K. Road Communications P. Ltd. Vs. Mumbai 400 020 215, Kuber Complex New Link Road Andheri (West) Mumbai 400 053 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaapg4566H याजस्व की ओर से / Revenue By Shri Saurabh Rai यनधाारयती की ओर से / Assessee By Shri Dilip V. Lakhani ुनवाई की तायीख / Date Of Hearing : 20/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(3)Section 148Section 54Section 54F

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जे, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. प्रधान, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2009-10 ACIT, Circle-16(1) Shri Shrey Sharma Guleri बनाम/ Room no.439, Aayakar Prime Channel Software Bhawan, 101, M.K. Road Communications P. Ltd. Vs. Mumbai 400 020 215, Kuber Complex New Link Road Andheri (West) Mumbai 400 053 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. AAAPG4566H याजस्व की ओर से / Revenue by Shri…

Uma Kachhawa, Jaipur vs. ITO, Jaipur

In the result, the assessee’s appeal was to be dismissed

ITA 409/JPR/2017[2007-08]Status: DisposedITAT Jaipur11 Dec 2017AY 2007-08

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar &For Respondent: Smt. Poonam Roy (DCIT)
Section 147Section 148Section 54

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 409/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke Uma Kachhawa, I.T.O., Vs. W/o- Shri Mool Singh Kachhawa, Ward 7(2), 1460, Khunteton Ka Rasta, Jaipur. Kishanpole Bazar, Jaipur. PAN No.: AEOPK 2725 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar & Ms. Isha Kanoongo (Adv). jktLo dh vksj ls@ Revenue by : Smt. Poonam Roy (DCIT) lquokbZ dh rkjh[k@ Date of Hea…

Bhagwan Swaroop Agarwal, Jaipur vs. ITO, Jaipur

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

ITA 263/JPR/2014[2009-10]Status: DisposedITAT Jaipur31 Oct 2017AY 2009-10
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri Punam Rai (D.CIT)
Section 24Section 48Section 54

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 263/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shri Bhagwan Swaroop Agarwal, Income Tax Officer, Vs. B-76, Shiv Shakti Nagar, Ward 6(1), Jagatpura Road, Malviya Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFOPA2295N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.) jktLo dh vksj ls@ Revenue by : Shri Punam Rai (D.CIT…

Mr. Arunkumar Nathan, Bangalore vs. Assistant Commissioner of Income Tax, Circle 2(3)(1), Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1041/BANG/2017[2013 - 14]Status: DisposedITAT Bangalore25 Oct 2017

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru
Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.1041/Bang/2017 (Assessment Year : 2013-14) Shri Arunkumar Nathan, NO.18C, Polaris Tata AquilaHeights, HMT Road,Jalahalli, Bangalore-560 013. …. Appellant. Vs. Asst. Commissioner of Income Tax, Circle 2(3)(1), Bangalore. ….. Respondent. Appellant By : Shri S. Ramasubramanian, CA Respondent By : Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru. Date of Hearing : 13.09.2017. Date of Pronouncement : 25.10.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This ap…

Ram Mohan Rai, New Delhi vs. ACIT, New Delhi

In the result ground No. 2 and 3 of the appeal of the assessee is allowed

ITA 6612/DEL/2016[2013-14]Status: DisposedITAT Delhi10 Apr 2017AY 2013-14

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiram Mohan Rai, Vs. Acit, A-8/25, Vansant Vihar, Circle-33(1), New Delhi New Delhi Pan:Aaapr0728C (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 143Section 234BSection 54

…Ram Mohan Rai ACIT 6612/Del/2016 AY 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Ram Mohan Rai, Vs. ACIT, A-8/25, Vansant Vihar, Circle-33(1), New Delhi New Delhi PAN:AAAPR0728C (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Adv Sh. Ashish Chadha, CA Revenue by: Sh. FR Meena, Sr. DR Date of Hearing 06/04/2017 Date of pronouncement 10/04/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The assessee against the order of the ld CIT (A)-11, prefers this appeal, New Delhi dated 21.03.2016 for the Assessment…

Pawan Arya v. CIT (11 Taxmann.com 312) — Cited in 14 Judgments | BharatTax