Praveen Gupta v. ACIT

20 Taxmann.com 308High Court2012#17145 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2022.

Judgments citing Praveen Gupta v. ACIT

Ramanamurthy Mathod Srinivasmurthy, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 281/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 143(3)Section 263

…ITA No.281/Bang/2022 Ramanamurthy Mathod Srinivasmurthy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2017-18 Ramanamurthy Mathod Srinivasmurthy T-306, III Floor, Suraj Plaza, Deputy Commissioner of 8th F Main, III Block, Jayanagar Vs. Income-tax Bangalore 560 011 Circle-2(1) Bangalore PAN NO : ADFPS2042E APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 11.07.2022 Date of Pronouncement : 11.07.2022 O R…

Karna Singh Mehta, New Delhi vs. ACIT Circle-61(1), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 9729/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Jun 2021AY 2016-17

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Rajat Jain, C.A. &For Respondent: Ms. Anima, Sr. D.R

Section 143(3)Section 2(47)(v)Section 234BSection 234DSection 48Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA.No.9729/Del./2019 Assessment Year 2016-2017 Shri Karna Singh The ACIT, Circle61(1), Mehta, S-68, Panchsheel Park, Civic Centre, Minto Malviya Nagar, South vs., Road, New Delhi. Delhi, Delhi PIN 1210 017 PIN – 110 002 PAN AAYPM5611P (Appellant) (Respondent) Shri H.P. Agarwal, C.A. For Assessee : Shri Rajat Jain, C.A. & Shri Ashish Mendiratta, C.A. For Revenue : Ms. Anima, Sr. D.R. Date of Hearing : 14.06.2021 Date of Pronouncement :…

Ashok Kumar Shahi, New Delhi vs. ACIT, Circle-61(1), New Delhi

In the result, the Appeal of the assessee is allowed

ITA 5155/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Oct 2019AY 2014-15

Bench: Shri H.S. Sidhua.Y.: 2014-15

For Appellant: Sh. Gaurav Singhal, CAFor Respondent: Ms. Ekta Vishnoi, Sr. DR

Section 24Section 48

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y.: 2014-15 Ashok Kumar Shahi, VS. ACIT, CIRCLE 61(1), 522, Green Heavens Sail CGHS, New Delhi Plot No. 35, Sector-4, Dwarka, New Delhi – 110 078 (PAN: AIDPS1318L) (Appellant) (Respondent) Assessee by : Sh. Gaurav Singhal, CA Department by : Ms. Ekta Vishnoi, Sr. DR. O R D E R This appeal filed by the Assessee is directed against the Order dated 31.5.2018 of the Ld. CIT(A)-20, New Delhi pertaining to assessment year 2014-15 on the following grounds:- “1. That both Learned Assistant Commissioner of Inco…

M/S. R.C. Narula & Sons HUF, New Delhi vs. ACIT, New Delhi

In the result, the appeal for A

ITA 1028/DEL/2014[2009-10]Status: DisposedITAT Delhi11 Feb 2019AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 48

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 6093/Del/2015 & 1028/Del/2014 Assessment Years: 2008-09 & 2009-10 R.C. Nirula & Sons HUF, 32, vs. ACIT, Circle 32(1), Sunder Nagar Market, New Delhi. New Delhi. PAN: AAAHR6050F (Appellant) (Respondent) Appellant by Sh. Anil Kumar Chopra, FCA & Sh. Vinod Kumar Garg, Advocate Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 24.01.2019 Date of Pronouncement 11.02.2019 ORDER Per L.P. Sahu, A.M.: These two appeals have been filed by the assessee against…

Analjit Singh, Delhi vs. DCIT, Circle- 16(2), Delhi

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

ITA 4737/DEL/2017[2014-15]Status: DisposedITAT Delhi01 Dec 2017AY 2014-15

Bench: Shri Amit Shukla & Shri O.P.Kant

Section 143(3)Section 2Section 50D

…• ACIT v: K S Gupta: 119-ITR372 (Andh.) • CIT v, MaithreyiPai: 152 ITR 247 (Kar.) • CIT v. K. Raja Gopala Rao: 252 ITR 459 (Madras) • CIT v. Sri Hariram Hotels (P.) Ltd: 188 Taxman 170 (Kar.) 123 | P a g e I.T.A .No.-4737/Del/2017 • Praveen Gupta v. ACIT: 20 Taxmann.com 308 (Del.) • S. Balan alia Shanmugam v. DCIT: 120 ITD 469 (Pune) • Gayatri Maheshwari vs. ITO: 187 TTJ 33 (Jodhpur) 69. Regarding applicability of AS-13 & AS-16, he had submitted that, insofar as the applicability of AS-13 relating to ‘Accounting for Investments’ is concerned, the said Accounting Standard only provides that an investment, be…