Radha Devi Dalmia v. CIT

125 ITR 134High Court1980#2067 most cited

What is Radha Devi Dalmia v. CIT authority for?

When determining income from house property under Section 23, the Annual Letable Value (ALV) can be estimated by deeming 7% of the property's value as notional rent, particularly when actual rent or other clear basis for ALV is absent.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2024.

Also referred to as

Radha Devi Dalmia v. CIT · 125 ITR 134 · Section 23 · Section 23(1)(a) · Annual Letable Value · ALV estimation · notional rent · deemed rent · 7% of property value · income from house property · vacant property income · computation of ALV

Sections most often in play

Section 143(3)Section 147Section 148Section 22Section 23(1)(a)Section 24(a)Section 263

Issues it is cited on

section 23interestsection 14total incomebusiness

Judgments citing Radha Devi Dalmia v. CIT

Asst CIT 16(2), Mumbai vs. Janak Dilip Dwarkadas, Mumbai

In the result, appeal filed by the revenue for assessment year 2011-12 is dismissed

ITA 5200/MUM/2015[2011-12]Status: DisposedITAT Mumbai13 Oct 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 5200/Mum/2015 (धििाारण वर्ा / Assessment Year: 2011-12) The Asst. Cit 16(2), Vs. Shri Janak Dilip Dwarkadas, Room No. 479, 4Th Floor, 3Rd Floor, Mulla House, Aayakar Bhavan, M.G. Road, Fort, Mumbai - 400001 M.K. Road, Mumbai - 400020 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaepd8303R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: NoneFor Respondent: Ms. Arju Garodia (DR)
Section 143Section 143(3)Section 14ASection 23(1)

…ative of the assessee appeared before the AO and furnished the details called for. It was noticed that 2 Assessment Year: 2011-12 the assessee had valued his farmhouse in Pune, at Rs. 75,30,232/-. The AO following the decision of Radha Devi Dalmiya Vs. CIT 125 ITR 134 and the decision of Gujarat High Court in the case of Bipinbhai Vadilal, Family Trust Vs. CIT 2008 ITR 1005, determined the expected reasonable rent at 8% of the value of the property and made addition of Rs. 4,21,694/-. Similarly, it was noticed that the assessee had earned exempt income and had not made any suo motu disallowance, AO issued show…

Reshma R. Mehta, Mumbai vs. ACIT Cen Cir 7, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5642/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Mar 2017AY 2012-13

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No 5636 To 5642/Mum/2016 (निर्धारण वषा / Assessment Years : 2006-07 To 2012-13)

For Respondent: Shri Rahul Raman
Section 142(1)Section 143(2)Section 143(3)Section 153ASection 23(4)

…d on the following decisions : i) Yasin Sattar V/s ITO in ITA No.2263/Mum/2011 (AY-2007-08) dated 23.5.2012; ii) ACIT V/s Dr.Rajendra N Umbarkar in ITA No.4394/Mum/2013 and another (AY-2008-09) order dated 4.3.2016; iii) Smt.Radha Devi Dalmiya V/s CIT (1980) 125 ITR 134( All) iv) Saipansaheb Wd.Dawoodsaheb V/s Laxman Venkatesh Naik in Civil Revn Application No. 829 of 1953 order dated 21.1.1955 (Bom HC) (AIR 1955 Bom 435) 5 and other six appeals. 6. The ld. DR on the other hand, heavily relied on the orders of authorities below and prayed for upholding the same. 7. After considering the rival contentions and…

Reshma R. Mehta, Mumbai vs. ACIT Cen Cir 7, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5641/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Mar 2017AY 2011-12

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No 5636 To 5642/Mum/2016 (निर्धारण वषा / Assessment Years : 2006-07 To 2012-13)

For Respondent: Shri Rahul Raman
Section 142(1)Section 143(2)Section 143(3)Section 153ASection 23(4)

…d on the following decisions : i) Yasin Sattar V/s ITO in ITA No.2263/Mum/2011 (AY-2007-08) dated 23.5.2012; ii) ACIT V/s Dr.Rajendra N Umbarkar in ITA No.4394/Mum/2013 and another (AY-2008-09) order dated 4.3.2016; iii) Smt.Radha Devi Dalmiya V/s CIT (1980) 125 ITR 134( All) iv) Saipansaheb Wd.Dawoodsaheb V/s Laxman Venkatesh Naik in Civil Revn Application No. 829 of 1953 order dated 21.1.1955 (Bom HC) (AIR 1955 Bom 435) 5 and other six appeals. 6. The ld. DR on the other hand, heavily relied on the orders of authorities below and prayed for upholding the same. 7. After considering the rival contentions and…

Reshma R. Mehta, Mumbai vs. ACIT Cen Cir 7, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5640/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Mar 2017AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No 5636 To 5642/Mum/2016 (निर्धारण वषा / Assessment Years : 2006-07 To 2012-13)

For Respondent: Shri Rahul Raman
Section 142(1)Section 143(2)Section 143(3)Section 153ASection 23(4)

…d on the following decisions : i) Yasin Sattar V/s ITO in ITA No.2263/Mum/2011 (AY-2007-08) dated 23.5.2012; ii) ACIT V/s Dr.Rajendra N Umbarkar in ITA No.4394/Mum/2013 and another (AY-2008-09) order dated 4.3.2016; iii) Smt.Radha Devi Dalmiya V/s CIT (1980) 125 ITR 134( All) iv) Saipansaheb Wd.Dawoodsaheb V/s Laxman Venkatesh Naik in Civil Revn Application No. 829 of 1953 order dated 21.1.1955 (Bom HC) (AIR 1955 Bom 435) 5 and other six appeals. 6. The ld. DR on the other hand, heavily relied on the orders of authorities below and prayed for upholding the same. 7. After considering the rival contentions and…

Reshma R. Mehta, Mumbai vs. ACIT Cen Cir 7, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5639/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Mar 2017AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No 5636 To 5642/Mum/2016 (निर्धारण वषा / Assessment Years : 2006-07 To 2012-13)

For Respondent: Shri Rahul Raman
Section 142(1)Section 143(2)Section 143(3)Section 153ASection 23(4)

…d on the following decisions : i) Yasin Sattar V/s ITO in ITA No.2263/Mum/2011 (AY-2007-08) dated 23.5.2012; ii) ACIT V/s Dr.Rajendra N Umbarkar in ITA No.4394/Mum/2013 and another (AY-2008-09) order dated 4.3.2016; iii) Smt.Radha Devi Dalmiya V/s CIT (1980) 125 ITR 134( All) iv) Saipansaheb Wd.Dawoodsaheb V/s Laxman Venkatesh Naik in Civil Revn Application No. 829 of 1953 order dated 21.1.1955 (Bom HC) (AIR 1955 Bom 435) 5 and other six appeals. 6. The ld. DR on the other hand, heavily relied on the orders of authorities below and prayed for upholding the same. 7. After considering the rival contentions and…

Reshma R. Mehta, Mumbai vs. ACIT Cen Cir 7, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5638/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Mar 2017AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No 5636 To 5642/Mum/2016 (निर्धारण वषा / Assessment Years : 2006-07 To 2012-13)

For Respondent: Shri Rahul Raman
Section 142(1)Section 143(2)Section 143(3)Section 153ASection 23(4)

…d on the following decisions : i) Yasin Sattar V/s ITO in ITA No.2263/Mum/2011 (AY-2007-08) dated 23.5.2012; ii) ACIT V/s Dr.Rajendra N Umbarkar in ITA No.4394/Mum/2013 and another (AY-2008-09) order dated 4.3.2016; iii) Smt.Radha Devi Dalmiya V/s CIT (1980) 125 ITR 134( All) iv) Saipansaheb Wd.Dawoodsaheb V/s Laxman Venkatesh Naik in Civil Revn Application No. 829 of 1953 order dated 21.1.1955 (Bom HC) (AIR 1955 Bom 435) 5 and other six appeals. 6. The ld. DR on the other hand, heavily relied on the orders of authorities below and prayed for upholding the same. 7. After considering the rival contentions and…

Reshma R. Mehta, Mumbai vs. ACIT Cen Cir 7, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5637/MUM/2016[2007-08]Status: DisposedITAT Mumbai21 Mar 2017AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No 5636 To 5642/Mum/2016 (निर्धारण वषा / Assessment Years : 2006-07 To 2012-13)

For Respondent: Shri Rahul Raman
Section 142(1)Section 143(2)Section 143(3)Section 153ASection 23(4)

…d on the following decisions : i) Yasin Sattar V/s ITO in ITA No.2263/Mum/2011 (AY-2007-08) dated 23.5.2012; ii) ACIT V/s Dr.Rajendra N Umbarkar in ITA No.4394/Mum/2013 and another (AY-2008-09) order dated 4.3.2016; iii) Smt.Radha Devi Dalmiya V/s CIT (1980) 125 ITR 134( All) iv) Saipansaheb Wd.Dawoodsaheb V/s Laxman Venkatesh Naik in Civil Revn Application No. 829 of 1953 order dated 21.1.1955 (Bom HC) (AIR 1955 Bom 435) 5 and other six appeals. 6. The ld. DR on the other hand, heavily relied on the orders of authorities below and prayed for upholding the same. 7. After considering the rival contentions and…

Reshma R. Mehta, Mumbai vs. ACIT Cen Cir 7, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5636/MUM/2016[2006-07]Status: DisposedITAT Mumbai21 Mar 2017AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No 5636 To 5642/Mum/2016 (निर्धारण वषा / Assessment Years : 2006-07 To 2012-13)

For Respondent: Shri Rahul Raman
Section 142(1)Section 143(2)Section 143(3)Section 153ASection 23(4)

…d on the following decisions : i) Yasin Sattar V/s ITO in ITA No.2263/Mum/2011 (AY-2007-08) dated 23.5.2012; ii) ACIT V/s Dr.Rajendra N Umbarkar in ITA No.4394/Mum/2013 and another (AY-2008-09) order dated 4.3.2016; iii) Smt.Radha Devi Dalmiya V/s CIT (1980) 125 ITR 134( All) iv) Saipansaheb Wd.Dawoodsaheb V/s Laxman Venkatesh Naik in Civil Revn Application No. 829 of 1953 order dated 21.1.1955 (Bom HC) (AIR 1955 Bom 435) 5 and other six appeals. 6. The ld. DR on the other hand, heavily relied on the orders of authorities below and prayed for upholding the same. 7. After considering the rival contentions and…

Late Shri Pravin V. Kacharia Through Legal Heir Hiren P. Kacharia, Mumbai vs. ITO 25(3)(3), Mumbai

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

ITA 1343/MUM/2013[2008-09]Status: DisposedITAT Mumbai01 Nov 2016AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

For Appellant: Shri B.N. RaoFor Respondent: Shri C.W. Angolkar

…d by Hon’ble Supreme Court in the case of A Govindrajulu Mudaliar (34 ITR 807) and annual value of deemed to be let out properties was determined by following the decision rendered by Hon’ble Allahabad High Court in the case of Radhadevi Dalmia Vs. CIT (1980)(125 ITR 134). 6. We heard the parties and perused the record. With regard to the first issue, there should not be any dispute that the principles laid down by Hon’ble Supreme Court in the case of A.Govindarajulu Mudaliar (supra) should be followed. The plea of the assessee is that there were deposits and withdrawals made in a repeated manner in the bank acco…

Jashvant C. Raval, Mumbai vs. Asst CIT 11(2), Mumbai

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

ITA 6913/MUM/2014[2010-11]Status: DisposedITAT Mumbai15 Jun 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Sanjay Garg, Judicial Memebr आयकर अपील सं./ I.T.A. No. 6913/Mum/2014 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / / / / Assessment Year: 2010-11) वष" Jashvant C. Raval Asst. Commissioner Of It,11(2), बनाम/ बनाम बनाम बनाम Raval House, Aayakar Bhavan, 18Th Road, Khar West. M.K. Road, Vs. Mumbai-400 052. Mumbai-400 020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabpr 7548F (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Aarti Sathe ""यथ" क" ओर से/Respondent By : Shri Asghar Zain सुनवाई क" तारीख / : 08/06/2016 Date Of Hearing घोषणा क" तारीख / : 15/06/2016 Date Of Pronouncement आदेश / O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.09.2014 Of The Commissioner Of Income Tax (Appeals) - 3, [Hereinafter Referred To As The Cit(A)] Relevant To Assessment Year 2010-11. 2 Jashvant C. Raval Vs. Acit 2. The Assessee Has Taken The Following Grounds Of Appeal: 1. “Accepting The Notional Rent Of Rs.4,00,000 (Raval House) & Rs.7,00,000 (Laburnum Lane House) For The Full Year On The Basis Of Ratio Of 8% Return

For Appellant: Ms. Aarti SatheFor Respondent: Shri Asghar Zain

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER, AND SHRI SANJAY GARG, JUDICIAL MEMEBR आयकर अपील सं./ I.T.A. No. 6913/Mum/2014 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / / / / Assessment Year: 2010-11) वष" Jashvant C. Raval Asst. Commissioner of IT,11(2), बनाम/ बनाम बनाम बनाम Raval House, Aayakar Bhavan, 18th Road, Khar West. M.K. Road, Vs. Mumbai-400 052. Mumbai-400 020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABPR 7548F (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Ms. Aarti Sathe ""यथ" क" ओर से/Respondent by : Shri Asghar Zain…

Ranjit H. Bhavnani, Mumbai vs. DCIT 3(3), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 3698/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Mar 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आमकय अऩीर सं./Ita Nos.8413 To 8415/Mum/2011 (नििाारण वषा / Assessment Years :2003-04, 2004-05 & 2008-09) Smt. Mala Ranjit Bhavnani, 3, Vs. Ito-12(2)(2), Mumbai-20 Buckley Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aafpb 1108 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.3698/Mum/2012 (नििाारण वषा / Assessment Year :2007-008) Ranjit H. Bhavnani, 3, Buckley Vs. Dcit-3(3) Mumbai-20 Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aacpb 8459 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Nitesh Joshi याजस्व की ओर से /Revenue By : Shri Peeyush Sonkar सुनवाई की तायीख / Date Of Hearing : 09/12/2015 घोषणा की तायीख/Date Of Pronouncement 31/03/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04, 2004-05, 2007-08 & 2008-09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Peeyush Sonkar
Section 143Section 143(1)Section 143(3)Section 148Section 23

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM आमकय अऩीर सं./ITA Nos.8413 to 8415/Mum/2011 (नििाारण वषा / Assessment Years :2003-04, 2004-05 & 2008-09) Smt. Mala Ranjit Bhavnani, 3, Vs. ITO-12(2)(2), Mumbai-20 Buckley Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAFPB 1108 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.3698/Mum/2012 (नििाारण वषा / Assessment Year :2007-008) Ranjit H. Bhavnani, 3, Buckley Vs. DCIT-3(3) Mumbai-20 Court, 5,…

Mala Ranjit Bhavnani, Mumbai vs. ITO 12(2)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 8415/MUM/2011[2008-09]Status: DisposedITAT Mumbai31 Mar 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आमकय अऩीर सं./Ita Nos.8413 To 8415/Mum/2011 (नििाारण वषा / Assessment Years :2003-04, 2004-05 & 2008-09) Smt. Mala Ranjit Bhavnani, 3, Vs. Ito-12(2)(2), Mumbai-20 Buckley Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aafpb 1108 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.3698/Mum/2012 (नििाारण वषा / Assessment Year :2007-008) Ranjit H. Bhavnani, 3, Buckley Vs. Dcit-3(3) Mumbai-20 Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aacpb 8459 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Nitesh Joshi याजस्व की ओर से /Revenue By : Shri Peeyush Sonkar सुनवाई की तायीख / Date Of Hearing : 09/12/2015 घोषणा की तायीख/Date Of Pronouncement 31/03/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04, 2004-05, 2007-08 & 2008-09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Peeyush Sonkar
Section 143Section 143(1)Section 143(3)Section 148Section 23

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM आमकय अऩीर सं./ITA Nos.8413 to 8415/Mum/2011 (नििाारण वषा / Assessment Years :2003-04, 2004-05 & 2008-09) Smt. Mala Ranjit Bhavnani, 3, Vs. ITO-12(2)(2), Mumbai-20 Buckley Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAFPB 1108 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.3698/Mum/2012 (नििाारण वषा / Assessment Year :2007-008) Ranjit H. Bhavnani, 3, Buckley Vs. DCIT-3(3) Mumbai-20 Court, 5,…

Mala Ranjit Bhavnani, Mumbai vs. ITO 12(2)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 8414/MUM/2011[2004-05]Status: DisposedITAT Mumbai31 Mar 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आमकय अऩीर सं./Ita Nos.8413 To 8415/Mum/2011 (नििाारण वषा / Assessment Years :2003-04, 2004-05 & 2008-09) Smt. Mala Ranjit Bhavnani, 3, Vs. Ito-12(2)(2), Mumbai-20 Buckley Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aafpb 1108 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.3698/Mum/2012 (नििाारण वषा / Assessment Year :2007-008) Ranjit H. Bhavnani, 3, Buckley Vs. Dcit-3(3) Mumbai-20 Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aacpb 8459 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Nitesh Joshi याजस्व की ओर से /Revenue By : Shri Peeyush Sonkar सुनवाई की तायीख / Date Of Hearing : 09/12/2015 घोषणा की तायीख/Date Of Pronouncement 31/03/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04, 2004-05, 2007-08 & 2008-09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Peeyush Sonkar
Section 143Section 143(1)Section 143(3)Section 148Section 23

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM आमकय अऩीर सं./ITA Nos.8413 to 8415/Mum/2011 (नििाारण वषा / Assessment Years :2003-04, 2004-05 & 2008-09) Smt. Mala Ranjit Bhavnani, 3, Vs. ITO-12(2)(2), Mumbai-20 Buckley Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAFPB 1108 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.3698/Mum/2012 (नििाारण वषा / Assessment Year :2007-008) Ranjit H. Bhavnani, 3, Buckley Vs. DCIT-3(3) Mumbai-20 Court, 5,…

Mala Ranjit Bhavnani, Mumbai vs. ITO 12(2)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 8413/MUM/2011[2003-04]Status: DisposedITAT Mumbai31 Mar 2016AY 2003-04

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आमकय अऩीर सं./Ita Nos.8413 To 8415/Mum/2011 (नििाारण वषा / Assessment Years :2003-04, 2004-05 & 2008-09) Smt. Mala Ranjit Bhavnani, 3, Vs. Ito-12(2)(2), Mumbai-20 Buckley Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aafpb 1108 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.3698/Mum/2012 (नििाारण वषा / Assessment Year :2007-008) Ranjit H. Bhavnani, 3, Buckley Vs. Dcit-3(3) Mumbai-20 Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aacpb 8459 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Nitesh Joshi याजस्व की ओर से /Revenue By : Shri Peeyush Sonkar सुनवाई की तायीख / Date Of Hearing : 09/12/2015 घोषणा की तायीख/Date Of Pronouncement 31/03/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04, 2004-05, 2007-08 & 2008-09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Peeyush Sonkar
Section 143Section 143(1)Section 143(3)Section 148Section 23

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM आमकय अऩीर सं./ITA Nos.8413 to 8415/Mum/2011 (नििाारण वषा / Assessment Years :2003-04, 2004-05 & 2008-09) Smt. Mala Ranjit Bhavnani, 3, Vs. ITO-12(2)(2), Mumbai-20 Buckley Court, 5, Wodhouse Road, Mumbai-400001 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAFPB 1108 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.3698/Mum/2012 (नििाारण वषा / Assessment Year :2007-008) Ranjit H. Bhavnani, 3, Buckley Vs. DCIT-3(3) Mumbai-20 Court, 5,…

Vinod Harbanslal Kheterpal, Thane vs. Asst CIT Cen Cir 46, Mumbai

In the result, the assessee’s appeal is treated as partly allowed for statistical purposes

ITA 2739/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Mar 2016AY 2008-09

Bench: Shri Jason P. Boaz (Am) & Shri Sandeep Gosain (Jm) Assessment Year: 2008-09

For Appellant: Ms. Usha GopalanFor Respondent: Shri. Vivek Batra
Section 143(3)Section 23(4)(b)Section 24(1)Section 68

…Hon’ble Supreme Court in the case of Sheila Kaushish vs, CIT(1981) 131 ITR 435, held that the annual value of the property is required to be determined with reference to “standard rent” and not the actual rent received. In the case of Smt. Radha Devi Dalmiya 125 ITR 134 the Hon’ble Allahabad High Court held that the determination of the annual letting value on the basis of 7% of the investment was a just and a fair method of determining the annual letting value. The Hon’ble Supreme Court in the case of Dr. Balbir Singh 152 ITR 388 held that in estimating ALV, return on investment is to be taken on the basis of 7…