PCIT v. Swananda Properties (P.) Ltd.

111 Taxmann.com 94High Court2019#2318 most cited

What is PCIT v. Swananda Properties (P.) Ltd. authority for?

Prior to the incorporation of the proviso to section 43CA(1) with effect from 1st April 2019, section 43CA did not envisage any limit regarding the difference between the stamp duty value and the actual sale consideration received by the assessee for the transfer of immovable property that was stock-in-trade.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Swananda Properties · section 43CA · stamp duty value · actual sale consideration · stock-in-trade · immovable property · proviso to section 43CA(1) · date of incorporation

Sections most often in play

Section 143(3)Section 43CASection 148Section 147Section 68Section 132Section 133(6)Section 145(3)

Issues it is cited on

section 135asection 43csection 43casection 148bsection 23(3)safe harboursection 113section 50c(1)section 66stamp duty valueretrospective amendmentfull value of consideration

Judgments citing PCIT v. Swananda Properties (P.) Ltd.

Rubberwala Housing and Infrastructure Limited, Mumbai vs. ACIT Circle-5(3)(2), Mumbai

ITA 4129/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Oct 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Prateek JainFor Respondent: Mr. R.R. Makwana, Sr. DR
Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and Infrastructure Ltd., Vs. ACIT Cirecle-5(3)(2), Rubberwala House, Ground floor, 5th floor, Aayakar Bhavan, Dr. A. Nair Road, Agripada, Mumbai. Mumbai-400011. PAN NO. AACCR 7449 В Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and Vs. ACIT Cirecle-5(3)(1), Infrastructure Ltd., Mumbai. Rubberwala House, Grou…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. ACIT Circle-5(3)(1), Mumbai

ITA 4128/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Oct 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and Infrastructure Ltd., Vs. ACIT Cirecle-5(3)(2), 5th floor, Aayakar Bhavan, Mumbai. Rubberwala House, Ground floor, Dr. A. Nair Road, Agripada, Mumbai-400011. PAN NO. AACCR 7449 В Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and Infrastructure Ltd., Vs. ACIT Cirecle-5(3)(1), Mumbai. Rubberwala House, Gr…

Rubberwala Realty, Mumbai vs. ITO- 19(3)(2), Mumbai

ITA 4019/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Oct 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Prateek Jain
Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and ACIT Cirecle-5(3)(2), Infrastructure Ltd., 5th floor, Aayakar Bhavan, Vs. Rubberwala House, Ground floor, Mumbai. Dr. A. Nair Road, Agripada, Mumbai-400011. PAN NO. AACCR 7449 B Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and ACIT Cirecle-5(3)(1), Infrastructure Ltd., Mumbai. Rubberwala House, Groun…

Heks Infrastructure and Developers, Mumbai vs. ITO- 17(1)(5), Mumbai

ITA 4018/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Oct 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Prateek Jain
Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and ACIT Cirecle-5(3)(2), Infrastructure Ltd., 5th floor, Aayakar Bhavan, Vs. Rubberwala House, Ground floor, Mumbai. Dr. A. Nair Road, Agripada, Mumbai-400011. PAN NO. AACCR 7449 B Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and ACIT Cirecle-5(3)(1), Infrastructure Ltd., Mumbai. Rubberwala House, Groun…

Hilton Infrastructure, Mumbai vs. ITO-21(1)(4), Mumbai

ITA 3696/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Oct 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agripada, Mumbai-400011. Vs. ACIT Cirecle-5(3)(2), 5th floor, Aayakar Bhavan, Mumbai. PAN NO. AACCR 7449 В Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agri…

Dhaval Housing, Mumbai vs. DCIT Circle 23(1), Mumbai

In the result appeal of the assessee is allowed

ITA 453/MUM/2024[2017-2018]Status: DisposedITAT Mumbai27 Sept 2024AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Satish Mody, AdvocateFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(3)Section 145

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Dhaval Housing, Deputy Commissioner of 401, Centre Point Premises Co-op Income Tax, Circle 23(1), Soc. Ltd., Mumbai Junction of S.V. Road & Juhu Tara Vs. Road, Santacruz (West), Mumbai – 400 054 (PAN : AAAAD3414A) (Appellant) (Respondent) Present for: Assessee : Shri Satish Mody, Advocate Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 11.07.2024 Date of Pronouncement : 27.09.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This…

Shubhlaxmi Land Developers, Nagpur vs. Income Tax Officer Ward 4(5), Nagpur

In the result, appeal filed by the assessee is allowed

ITA 362/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Nilesh Shriram ToshniwalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.362/Nag./2023 (Assessment Year : 2015–16) Shubhlaxmi Land Developers Plot no.306, Panchwati Nagar ……………. Appellant Binaki Layout, Nagpur 440 017 PAN – ABLFS7462C v/s Income Tax Officer ……………. Respondent Ward–4(4)R, Nagpur Assessee by : Shri Nilesh Shriram Toshniwal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 17/09/2024 Date of Order – 20/09/2024 O R D E R The assessee has filed this appeal challenging the impugned order dated 24/07/2023, passed by the learned Commissioner of Income…

Priyanka Surana, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal of the assesee is allowed

ITA 102/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 May 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234ASection 68

…1 MS. PRIYANKA SURANA VS ITO, WARD 5(1), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 102/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Ms. Priyanka Surana cuke The ITO Vs. 201, Sterling Apartment, B-6-B Ward 5 (1) Prithviraj Road, C-Scheme Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAZPS 1109 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharwan Kumar Gupta, Adv. jktLo dh v…

Pr. Commissioner of Income Tax (Central) -I vs. M/S Forum Sales Pvt. Ltd

The appeals stand dismissed

ITA/863/2019HC Delhi01 Mar 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 260A

…ITA 862/2019 & ITA 863/2019 Page 1 of 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 13 February 2024 Judgment pronounced on: 01 March 2024 + ITA 862/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -1 ..... Appellant Through: Mr. Zoheb Hossain, SSC and Mr. Sanjeev Menon, JSC versus M/S FORUM SALES PVT. LTD. ..... Respondent Through: Mr. Yoginder Handoo and Mr. Ashwin Kataria, Advs. + ITA 863/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -1 .…

Anil Kumar Paik, Kolkata vs. ACIT, Cir-8(1), Kol, Kolkata

In the result, appeal of the assessee is allowed

ITA 492/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Feb 2024AY 2017-18

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 492/Kol/2023 Assessment Year: 2017-18 Anil Kumar Paik Acit, Circle-8(1), Kolkata C/O S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2Nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [Pan : Aflpp6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Somnath Ghosh, Advocate Revenue By : Shri B.K. Singh, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 01/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 29/02/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 15/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Ld. Commissioner, Of Income Tax (Appeals)- N.F.A.C. Acted Unlawfully In Impliedly Sustaining; The Purported Addition Of Rs. 1,67.44,907/- Made The Ld. Assistant Commissioner, Of Income Tax, Circle 8(1) Kolkata By Invoking The Mischief U/S. 43Ca Of The Income Tax Act, 1961 Without Satisfying The Parameters Thereof & The Adverse Conclusion Reached On That Behalf In Violation Of The Statutory Prescription Is Completely Unfounded, Unjustified & Untenable In Law. 2. For That The Specious Approach Of The Ld. Commissioner Of Income Tax (Appeals)-N.F.A,C. Of Misreading Evidence, Considering Improper Facts

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri B.K. Singh, JCIT, Sr. D/R
Section 145Section 250Section 43C

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 492/Kol/2023 Assessment Year: 2017-18 Anil Kumar Paik ACIT, Circle-8(1), Kolkata C/o S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [PAN : AFLPP6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Somnath Ghosh, Advocate Revenue by : Shri B.K. Singh, JCIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 01/12/2023 घोषणा क" तारीख /Date of…

Shri Krishnaraj Buildhome Pvt Ltd, Jaipur vs. Income Tax Officer, Jaipur

ITA 753/JPR/2023[2014-15]Status: DisposedITAT Jaipur14 Feb 2024AY 2014-15
For Appellant: Sh. Mukesh Kumar Sharma (Adv.)For Respondent: Sh. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 271(1)(c)Section 43CSection 50

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR श्री संदीDeep गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA Nos. 752 & 753/JPR/2023 निर्धारण वर्ष / Assessment Year : 2014-15 Shri Krishnaraj Build Home बनाम Income Tax Officer Private Limited, P. No. 9, Officers Vs. Jaipur Campus Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAJCS 5906 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Mukesh…

Balaji Jewellers, Jaipur vs. ACIT CC -4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 433/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Jan 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Ajay Malik, CIT
Section 115BSection 132Section 133ASection 139(1)Section 142Section 143(2)Section 143(3)Section 145(3)Section 234ASection 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jhlanhi xkslkbZ]U;kf;d lnL; ,o aJhjkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 433/JP/2023 fu/kZkj.ko"kZ@Assessment Year : 2018-19 cuke Balaji Jewellers The ACIT G-5, Siddhi Vinayak Complex Vs. Central Circle-4 Maniram Ji Ki Kothi, Haldiyon Ka Rasta Jaipur Jaipur 302 003 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAOFB 3695 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Shrawan Kumar Gu…

Rukmani Jewellers Private Limited, Jaipur vs. DCIT Cir.-4 Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 539/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri A. S. Nehra (Addl. CIT) a
Section 115BSection 143(2)Section 143(3)Section 145(3)Section 234ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 539/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rukmani Jewellers Private DCIT, Limited, Vidhyadhar Nagar, Vs. Circle-04, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECR 6786 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kumar Gupta (Adv.), Shri S. L. Jain (Adv.)…

Anil Kumar Paik, Kolkata vs. ACIT, Kolkata

In the result, appeal of the assessee is allowed partly for statistical purposes

ITA 468/KOL/2023[2016-17]Status: DisposedITAT Kolkata29 Nov 2023AY 2016-17

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 468/Kol/2023 Assessment Year: 2016-17 Anil Kumar Paik Acit, Circle-8(1), Kolkata C/O S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2Nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [Pan : Aflpp6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Somnath Ghosh, Advocate Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 21/09/2023 घोषणा क" तारीख /Date Of Pronouncement: 29/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 15/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 143(2)Section 145(3)Section 250Section 43CSection 44A

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 468/Kol/2023 Assessment Year: 2016-17 Anil Kumar Paik ACIT, Circle-8(1), Kolkata C/o S.N. Ghosh & Associates, Advocates Vs 2, Garstin Place, 2nd Floor Suite No. 203 Off Hare Street Kolkata - 700001 [PAN : AFLPP6567R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Somnath Ghosh, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 21/09/2023 घोषणा क" तारीख /D…

M/S B S S Enterprises, Bhopal vs. ITO-4(1), Bhopal

ITA 208/IND/2023[2013-14]Status: DisposedITAT Indore25 Oct 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2013-14 M/S. B.S.S. Enterprises, Ito, 4B, Civil Lines, 4(1), बनाम/ Professor Colony, Bhopal Vs. Bhopal (Assessee / Appellant) (Revenue / Respondent) Pan: Aajfb6320 P Assessee By Shri Ashish Goyal, C.A. & Shri N.D. Patwa, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.10.2023 Date Of Pronouncement 25.10.2023

Section 143(3)Section 43CSection 50C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2013-14 M/s. B.S.S. Enterprises, ITO, 4B, Civil Lines, 4(1), बनाम/ Professor Colony, Bhopal Vs. Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: AAJFB6320 P Assessee by Shri Ashish Goyal, C.A. and Shri N.D. Patwa, Adv. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 11.10.2023 Date of Pronouncement 25.10.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 28.03.2023…

Alif Costructions, Mumbai vs. ITO 22(1)(1), Mumbai

In the result, appeal filed by the Assessee stands allowed for statistical purposes

ITA 1550/MUM/2023[2014-15]Status: DisposedITAT Mumbai29 Aug 2023AY 2014-15

Bench: Shri B.R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri. Subhash Bains, Ld. ARFor Respondent: Shri. Naganath B. Pasale, Ld. DR
Section 142(1)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1550/Mum/2023 Assessment Year: 2014-15) Alif Construction Income Tax Officer- 22(1)(1) E- 502, Dheeraj Residency- Piramal Chamber 11, Daulat Nagar, Mumbai- 400012 VS Santacruz (W), Mumbai- 400054 PAN No. AATFA4106E Appellant) Respondent) : Appellant by : Shri. Subhash Bains, Ld. AR Respondent by : Shri. Naganath B. Pasale, Ld. DR Date of Hearing : 20.07.2023 Date of pronouncement 29.08.2023 : O R D E R Per N. K. Choudhry, JM: This appeal has been preferred by the Assessee against the…

Shri Mehulkumar Somabhai Mevada, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Mumbai

ITA 826/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Aug 2023AY 2014-15

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 44A

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Somabhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist –…

Shri Smit Dineshchandra Joshi, Panchmahal vs. DCIT, CC-2(3), Mumbai

ITA 749/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Aug 2023AY 2014-15

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 44A

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Somabhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist –…

Shri Mehulkumar Somabhai Mevada, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Mumbai

ITA 830/MUM/2023[2018-2019]Status: DisposedITAT Mumbai27 Jun 2023AY 2018-2019

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…

Shri Mehulkumar Somabhai Mevada, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Mumbai

ITA 829/MUM/2023[2017-2018]Status: DisposedITAT Mumbai27 Jun 2023AY 2017-2018

Bench: Pavan Kumar Gadale () & Ms. Padmavathy S. ()

Section 132Section 133ASection 148

…1 ITA 826 - 830/Mum/2023 & ITAs 749 to 753-Mum-2023 Shri Mehulkumar Sombhai Mevada & Shri Smit Dineshchandra Joshi IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.826/Mum/2023 - AY 2014-15 I.T.A. No.827/Mum/2023 - AY 2015-16 I.T.A. No.828/Mum/2023 - AY 2016-17 I.T.A. No.829/Mum/2023 - AY 2017-18 I.T.A. No.830/Mum/2023 - AY 2018-19 Shri Mehulkumar Sombhai Mevada vs Dy.Commissioner of Income-tax, Ranpur Ugamana Vas Central Circle-2(3), Mumbai Room No.803, 8th Floor, Pratishtha Ta – Deesa, Dist – Ba…