Peepul Tree Properties (P.) Ltd. v. ACIT

71 Taxmann.com 332Income Tax Appellate Tribunal2016#21309 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2019.

Judgments citing Peepul Tree Properties (P.) Ltd. v. ACIT

M/S Mfar Developers Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the assessee’s appeal for assessment year 2012-13 is partly allowed

ITA 731/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Apr 2019AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale1. Ita Nos.1649/Bang/2017 (Assessment Year: 2012-13) 2. Ita No.730/Bang/2018 (Assessment Year: 2013-14) & 3. Ita No.731/Bang/2018 (Assessment Year; 2014-15) M/S.Mfar Developers Pvt. Ltd. No.3, Lavelle Road, Bengaluru-560 001. … Appellant Pan:Aafcm 6271 M Vs. 1-2. Assistant Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. 3. Deputy Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant By : Shri K.K.Chythanya, Advocate. Respondent By : Dr. P.V.Pradeep Kumar, Addl.Cit(Dr) Date Of Hearing: 22/03/2019 Date Of Pronouncement: 24/04/2019 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed Appeals Against Different Orders Of The Cit(A) For Assessment Years 2012-13, 2013-14 & 2014- 15. Ita Nos.1649/Bang/2017 & 730 & 731/Bang/2018 Page 2 Of 16 2. As Far As Ground No.2 In Respect Of Disallowance Of Proportionate Interest U/S 24(B) Of The Income-Tax Act,1961 ['The Act' For Short], The Assessee Has Raised Similar Grounds Of Appeal For Assessment Years 2012-13, 2013-13 & 2014-15. Similarly, For The Assessment Year 2012-13, The Assessee Has Raised An Alternative Plea To Allow Interest U/S 36(1)(Iii) Which Is Also Ground Of Appeal In Assessment Years 2013-14 & 2014-15. For The Assessment Year 2012-13, The Assessee Raised Ground For Allowance Of Deduction Towards Processing Fees & Pre-Payment Charges U/S 24(B) Of The Act. For The Assessment Year 2013-14, The Assessee Has Raised A Ground For Disallowance Of Rs.25,77,78/- Under The Provisions Of Section 14A Of The Act.

For Appellant: Shri K.K.Chythanya, AdvocateFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)
Section 14ASection 24Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER 1. ITA Nos.1649/Bang/2017 (Assessment year: 2012-13) 2. ITA No.730/Bang/2018 (Assessment year: 2013-14) and 3. ITA No.731/Bang/2018 (Assessment year; 2014-15) M/s.Mfar Developers Pvt. Ltd. No.3, Lavelle Road, Bengaluru-560 001. … Appellant PAN:AAFCM 6271 M Vs. 1-2. Assistant Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. 3. Deputy Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant by : Shri K.K.Chythanya, Advocate. Respondent b…

M/S Mfar Developers Pvt Ltd, Bangalore vs. The Assistat Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the assessee’s appeal for assessment year 2012-13 is partly allowed

ITA 730/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Apr 2019AY 2013-14

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale1. Ita Nos.1649/Bang/2017 (Assessment Year: 2012-13) 2. Ita No.730/Bang/2018 (Assessment Year: 2013-14) & 3. Ita No.731/Bang/2018 (Assessment Year; 2014-15) M/S.Mfar Developers Pvt. Ltd. No.3, Lavelle Road, Bengaluru-560 001. … Appellant Pan:Aafcm 6271 M Vs. 1-2. Assistant Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. 3. Deputy Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant By : Shri K.K.Chythanya, Advocate. Respondent By : Dr. P.V.Pradeep Kumar, Addl.Cit(Dr) Date Of Hearing: 22/03/2019 Date Of Pronouncement: 24/04/2019 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed Appeals Against Different Orders Of The Cit(A) For Assessment Years 2012-13, 2013-14 & 2014- 15. Ita Nos.1649/Bang/2017 & 730 & 731/Bang/2018 Page 2 Of 16 2. As Far As Ground No.2 In Respect Of Disallowance Of Proportionate Interest U/S 24(B) Of The Income-Tax Act,1961 ['The Act' For Short], The Assessee Has Raised Similar Grounds Of Appeal For Assessment Years 2012-13, 2013-13 & 2014-15. Similarly, For The Assessment Year 2012-13, The Assessee Has Raised An Alternative Plea To Allow Interest U/S 36(1)(Iii) Which Is Also Ground Of Appeal In Assessment Years 2013-14 & 2014-15. For The Assessment Year 2012-13, The Assessee Raised Ground For Allowance Of Deduction Towards Processing Fees & Pre-Payment Charges U/S 24(B) Of The Act. For The Assessment Year 2013-14, The Assessee Has Raised A Ground For Disallowance Of Rs.25,77,78/- Under The Provisions Of Section 14A Of The Act.

For Appellant: Shri K.K.Chythanya, AdvocateFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)
Section 14ASection 24Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER 1. ITA Nos.1649/Bang/2017 (Assessment year: 2012-13) 2. ITA No.730/Bang/2018 (Assessment year: 2013-14) and 3. ITA No.731/Bang/2018 (Assessment year; 2014-15) M/s.Mfar Developers Pvt. Ltd. No.3, Lavelle Road, Bengaluru-560 001. … Appellant PAN:AAFCM 6271 M Vs. 1-2. Assistant Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. 3. Deputy Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant by : Shri K.K.Chythanya, Advocate. Respondent b…

M/S Mfar Developers Pvt Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, the assessee’s appeal for assessment year 2012-13 is partly allowed

ITA 1649/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Apr 2019AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale1. Ita Nos.1649/Bang/2017 (Assessment Year: 2012-13) 2. Ita No.730/Bang/2018 (Assessment Year: 2013-14) & 3. Ita No.731/Bang/2018 (Assessment Year; 2014-15) M/S.Mfar Developers Pvt. Ltd. No.3, Lavelle Road, Bengaluru-560 001. … Appellant Pan:Aafcm 6271 M Vs. 1-2. Assistant Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. 3. Deputy Commissioner Of Income-Tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant By : Shri K.K.Chythanya, Advocate. Respondent By : Dr. P.V.Pradeep Kumar, Addl.Cit(Dr) Date Of Hearing: 22/03/2019 Date Of Pronouncement: 24/04/2019 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed Appeals Against Different Orders Of The Cit(A) For Assessment Years 2012-13, 2013-14 & 2014- 15. Ita Nos.1649/Bang/2017 & 730 & 731/Bang/2018 Page 2 Of 16 2. As Far As Ground No.2 In Respect Of Disallowance Of Proportionate Interest U/S 24(B) Of The Income-Tax Act,1961 ['The Act' For Short], The Assessee Has Raised Similar Grounds Of Appeal For Assessment Years 2012-13, 2013-13 & 2014-15. Similarly, For The Assessment Year 2012-13, The Assessee Has Raised An Alternative Plea To Allow Interest U/S 36(1)(Iii) Which Is Also Ground Of Appeal In Assessment Years 2013-14 & 2014-15. For The Assessment Year 2012-13, The Assessee Raised Ground For Allowance Of Deduction Towards Processing Fees & Pre-Payment Charges U/S 24(B) Of The Act. For The Assessment Year 2013-14, The Assessee Has Raised A Ground For Disallowance Of Rs.25,77,78/- Under The Provisions Of Section 14A Of The Act.

For Appellant: Shri K.K.Chythanya, AdvocateFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)
Section 14ASection 24Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER 1. ITA Nos.1649/Bang/2017 (Assessment year: 2012-13) 2. ITA No.730/Bang/2018 (Assessment year: 2013-14) and 3. ITA No.731/Bang/2018 (Assessment year; 2014-15) M/s.Mfar Developers Pvt. Ltd. No.3, Lavelle Road, Bengaluru-560 001. … Appellant PAN:AAFCM 6271 M Vs. 1-2. Assistant Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. 3. Deputy Commissioner of Income-tax, Circle 4(1)(2), Bengaluru. … Respondent Appellant by : Shri K.K.Chythanya, Advocate. Respondent b…

S.C.Brothers, Mumbai vs. DCIT Cir 24(3), Mumbai

In the result this ground of appeal is allowed

ITA 2992/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Jul 2018AY 2009-10

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S S C Brothers, Acit Circle-24(3) C.T.S No. 201, Raheja Mumbai. Titanium Western Express Highway, Goregaon (E), Vs. Mumbai-400063 Pan: Aarfs6197F Appellant Respondent M/S S C Brothers, Acit Circle-24(3) C.T.S No. 201, Raheja Mumbai. Titanium Western Express Highway, Goregaon (E), Vs. Mumbai-400063 Pan: Aarfs6197F Appellant Respondent M/S S C Brothers, Acit Circle-31(3) C.T.S No. 201, Raheja Mumbai. Titanium Western Express Highway, Goregaon (E), Vs. Mumbai-400063 Pan: Aarfs6197F Appellant Respondent Appellant By : Dr. K. Shivram Sr Advocate With Ms. Neelam Jadhav Advocate Respondent By : Shri V. Justin (Dr) Date Of Hearing : 06.06.2018 Date Of Pronouncement: 13.07.2018 Order Per Pawan Singh;

For Appellant: Dr. K. Shivram Sr Advocate with Ms. Neelam Jadhav AdvocateFor Respondent: Shri V. Justin (DR)
Section 143(3)Section 253Section 37

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s S C Brothers, ACIT Circle-24(3) C.T.S No. 201, Raheja Mumbai. Titanium Western Express Highway, Goregaon (E), Vs. Mumbai-400063 PAN: AARFS6197F Appellant Respondent M/s S C Brothers, ACIT Circle-24(3) C.T.S No. 201, Raheja Mumbai. Titanium Western Express Highway, Goregaon (E), Vs. Mumbai-400063 PAN: AARFS6197F Appellant Respondent M/s S C Brothers, ACIT Circle-31(3) C.T.S No. 201, Raheja Mumbai. Titanium Western Express Highway, Goregaon (E), Vs. Mumbai-400063 PAN: AARFS6…

Peepul Tree Properties (P.) Ltd. v. ACIT (71 Taxmann.com 332) — Cited in 4 Judgments | BharatTax