Punjab Poly Jute Corporation v. ACIT

39 SOT 406Income Tax Appellate Tribunal2010#20718 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Also reported as

120 ITD 233

Judgments citing Punjab Poly Jute Corporation v. ACIT

Mahesh Vishnu Pashankar, Pune vs. Deputy Commissioner of Income-Tax, Circle - 3, Pune

ITA 429/PUN/2019[2015-16]Status: DisposedITAT Pune23 Jun 2021AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Ajay SinghFor Respondent: Shri Deepak Garg
Section 45

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Amit Vishnu Pashankar, ………. अपीलाथ" / No.6, Dinesh Apartment, S.B. Road, Appellant Chaturshiringi, Pune – 411 016. PAN : ABEPP3904F. बनाम v/s The Dy. Commissioner of Income Tax, ………. ""यथ" / Circle – 3, Pune. Respondent िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Vishnu Pundalik Pashankar, L/H of Amit Vishnu Pashanka…

Vishnu Pundalik Pashankar, Pune vs. Assistant Commissioner of Income-Tax, Circle - 2, Pune

ITA 428/PUN/2019[2015-16]Status: DisposedITAT Pune23 Jun 2021AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Ajay SinghFor Respondent: Shri Deepak Garg
Section 45

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Amit Vishnu Pashankar, ………. अपीलाथ" / No.6, Dinesh Apartment, S.B. Road, Appellant Chaturshiringi, Pune – 411 016. PAN : ABEPP3904F. बनाम v/s The Dy. Commissioner of Income Tax, ………. ""यथ" / Circle – 3, Pune. Respondent िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Vishnu Pundalik Pashankar, L/H of Amit Vishnu Pashanka…

Amit Vishnu Pashankar, Pune vs. Deputy Commissioner of Income-Tax, Circle - 3, Pune

ITA 427/PUN/2019[2015-16]Status: DisposedITAT Pune23 Jun 2021AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Ajay SinghFor Respondent: Shri Deepak Garg
Section 45

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Amit Vishnu Pashankar, ………. अपीलाथ" / No.6, Dinesh Apartment, S.B. Road, Appellant Chaturshiringi, Pune – 411 016. PAN : ABEPP3904F. बनाम v/s The Dy. Commissioner of Income Tax, ………. ""यथ" / Circle – 3, Pune. Respondent िनधा"रण वष" / Assessment Year : 2015-16 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Vishnu Pundalik Pashankar, L/H of Amit Vishnu Pashanka…

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Manju Gupta, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 5726/MUM/2015[2012-13]Status: DisposedITAT Mumbai30 Sept 2016AY 2012-13

Bench: Shri C. N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2012-13

For Appellant: Shri. J. P. BairagraFor Respondent: Ms. R. M. Madhavi
Section 143(3)Section 20Section 20(1)Section 3Section 80I

…ppeals) is affirmed because without amenities 4 the bare building is of no use and amenities are the basic features of a property. Even otherwise, our view is find supports from the decision from Hyderabad Bench of the Tribunal in DCIT vs. G. Raghuram (2010) 39 SOT 406; 2010, 46 DTR 136. Finally, the appeal of the Revenue is having no merit, consequently, dismissed.” 3.6 We follow the order of the Coordinate Bench on the above issue and uphold the order passed by the ld. CIT(A). 4. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on 30/09/2016 (C. N. PRASAD) ACCOU…

Punjab Poly Jute Corporation v. ACIT (39 SOT 406) — Cited in 4 Judgments | BharatTax