Prominent Motors (India) v. CIT

8 Taxmann 181Reported decision#18382 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

section 24(b)demergeramalgamationdisallowance under section 14asection 115jdisallowance u/s 14asection 115jbsection 24section 14asection 115section 11section 14

Judgments citing Prominent Motors (India) v. CIT

DCIT, CIRCLE- 3(2), NEW DELHI vs. AVANTHA REALTY LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 6148/DEL/2017[2014-15]Status: DisposedITAT Delhi25 Oct 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, CIRCLE- 3(2), NEW DELHI vs. AVANTHA REALTY LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 6147/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Oct 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, NEW DELHI vs. M/S. AVANTHA REALTY LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 4362/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Oct 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, NEW DELHI vs. M/S. AVANTHA REALTY LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 4361/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Oct 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, NEW DELHI vs. M/S. AVANTHA REALTY LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 4360/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Oct 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

Prominent Motors (India) v. CIT (8 Taxmann 181) — Cited in 5 Judgments | BharatTax