Rama\nBai v. CIT

54 Taxmann 496Supreme Court of India1991#1395 most cited
82

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 1961Section 56(2)(viii)Section 10(37)Section 1894Section 57(iv)Section 45(5)Section 145A(b)Section 194A

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 23(1a)section 45(5)(b)section 104section 194lasection 145b(1)keyman insurancesection 23(2)section 160

Judgments citing Rama\nBai v. CIT

Pallath Nafeesa, Malappuram vs. ITO, Tirur

In the result, appeal filed by the assessee allowed

ITA 118/COCH/2023[2015-16]Status: DisposedITAT Cochin03 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Pallath Nafeesa The Income Tax Officer Poolakkodan House Tirur Athirumada, Punnathala Vs. Tirur, Malappuram 676552 [Pan: Alipn9300R] (Appellant) (Respondent)

For Appellant: Shri Shaji Paulose, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 10(37)Section 145ASection 194ASection 197Section 28Section 34Section 56(2)(viii)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member and Shri Soundararajan K., Judicial Member Pallath Nafeesa The Income Tax Officer Poolakkodan House Tirur Athirumada, Punnathala vs. Tirur, Malappuram 676552 [PAN: ALIPN9300R] (Appellant) (Respondent) Appellant by: Shri Shaji Paulose, CA Respondent by: Smt. Girly Albert, Sr. D.R. Date of Hearing: 01.10.2024 Date of Pronouncement: 03.10.2024 O R D E R Per Bench This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 05.12.2022 for Assessment…

Bharat Bhushan, Karnal Haryana vs. ITO, Ward-1, Karnal

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

ITA 2715/DEL/2023[218-19]Status: DisposedITAT Delhi16 Nov 2023

Bench: Dr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 10(37)Section 10(37)(i)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, DELHI Before Dr. B. R. R. Kumar, Accountant Member ITA No. 2715/DEL/2023: Asstt. Year: 2018-19 The CIT/NFAC Delhi Bharat Bhushan, Vs HN-202/4, Dea Begampura, VPO- Gudha, Tehsil Gharaunda, Karnal, Haryana 132114 (APPELLANT) (RESPONDENT) PAN No. AWUPB 3704 A Assessee by : None Revenue by : Shri Atiq Ahmed, Sr. DR Date of Hearing: 14.11.2023 Date of Pronouncement: 16.11.2023 ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 31.05.2023. 2. Examined the records placed before th…

Ashwani Kumar, Gurugram vs. ITO, Ward-1(3), Gurgaon

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

ITA 1728/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Nov 2023AY 2018-19

Bench: Dr. B. R. R. Kumar

For Appellant: Shri M.R Sahu, CAFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 10(37)Section 10(37)(i)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, DELHI Before Dr. B. R. R. Kumar, Accountant Member ITA No. 1728/DEL/2022: Asstt. Year: 2018-19 Ashwani Kumar, Vs ITO, Ward-1(3), Gurugram, C/o Ashwani Kumar, YSR & Associates, Haryana 122001 Plot No. 214, Basement, Sector 47, Gurugram 122001 (APPELLANT) (RESPONDENT) PAN No. AYDPK 7749 P Assessee by : Shri M.R Sahu, CA Revenue by : Shri Atiq Ahmed, Sr. DR Date of Hearing: 13.11.2023 Date of Pronouncement: 16.11.2023 ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 30.05.20…

Mangej Bai, Gurgaon vs. ITO Ward-1, Bhiwani

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

ITA 4195/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

For Appellant: Shri Mahavir Singh, AdvocateFor Respondent: 10/03/2022
Section 10(37)Section 10(37)(i)Section 28

…I.T.A. Nos.4193 to 4195/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. PAN No. AJZPR9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgao…

Om Wati, Gurgaon vs. ITO Ward -01, Bhiwani

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

ITA 4194/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

For Appellant: Shri Mahavir Singh, AdvocateFor Respondent: 10/03/2022
Section 10(37)Section 10(37)(i)Section 28

…I.T.A. Nos.4193 to 4195/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. PAN No. AJZPR9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgao…

Ramesh Bai, Gurgaon vs. ITO Ward -01, Bhiwani

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

ITA 4193/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Ajzpr9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Aaypo1779J A N D आ.अ.सं./ I.T.A No. 4195/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Mangej Bai, Income Tax Officer, बनाम C/O. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. Pan No. Bjqpm9754F अपीलाथ"/Appellants ""यथ"/Respondents

For Appellant: Shri Mahavir Singh, AdvocateFor Respondent: 10/03/2022
Section 10(37)Section 10(37)(i)Section 28

…I.T.A. Nos.4193 to 4195/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 4193/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Ramesh Bai, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgaon, Haryana – 122 001. PAN No. AJZPR9626F A N D आ.अ.सं./ I.T.A No. 4194/Del/2019. िनधा"रणवष"/Assessment Year: 2013-14 Smt. Om Wati, Income Tax Officer, बनाम C/o. Mahavir Singh, Advocate, Ward : 01, Vs. H. No. 1078, Sector: 15, Part-2, Bhiwani. Gurgao…

Jindal Steel & Power Ltd., New Delhi vs. Addl. CIT, Haryana

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 4185/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 167/Del/2009 ITA. No. 413/Del/2010 AND ITA. Nos. 2280 & 4185/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) M/s. Jindal Steel & Power Addl. CIT, Limited, Jindal Centre, Vs. Hisar Range, 12–BhikajiCama Place, Hisar, Haryana. New Delhi – 110 066. PAN: AAACJ7097D A N D ITA. No. 220/Del/2009 ITA. No. 341/Del/2010 AND ITA. Nos. 2230 & 4067/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) ACIT, M/…

DCIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 4067/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 167/Del/2009 ITA. No. 413/Del/2010 AND ITA. Nos. 2280 & 4185/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) M/s. Jindal Steel & Power Addl. CIT, Limited, Jindal Centre, Vs. Hisar Range, 12–BhikajiCama Place, Hisar, Haryana. New Delhi – 110 066. PAN: AAACJ7097D A N D ITA. No. 220/Del/2009 ITA. No. 341/Del/2010 AND ITA. Nos. 2230 & 4067/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) ACIT, M/…

Jindal Steel & Power Ltd., New Delhi vs. DCIT, Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 2280/DEL/2011[2007-08]Status: DisposedITAT Delhi01 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 167/Del/2009 ITA. No. 413/Del/2010 AND ITA. Nos. 2280 & 4185/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) M/s. Jindal Steel & Power Addl. CIT, Limited, Jindal Centre, Vs. Hisar Range, 12–BhikajiCama Place, Hisar, Haryana. New Delhi – 110 066. PAN: AAACJ7097D A N D ITA. No. 220/Del/2009 ITA. No. 341/Del/2010 AND ITA. Nos. 2230 & 4067/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) ACIT, M/…

ACIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 2230/DEL/2011[2007-08]Status: DisposedITAT Delhi01 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 167/Del/2009 ITA. No. 413/Del/2010 AND ITA. Nos. 2280 & 4185/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) M/s. Jindal Steel & Power Addl. CIT, Limited, Jindal Centre, Vs. Hisar Range, 12–BhikajiCama Place, Hisar, Haryana. New Delhi – 110 066. PAN: AAACJ7097D A N D ITA. No. 220/Del/2009 ITA. No. 341/Del/2010 AND ITA. Nos. 2230 & 4067/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) ACIT, M/…

Jindal Steel & Power Ltd., Haryana vs. DCIT, Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 413/DEL/2010[2006-07]Status: DisposedITAT Delhi01 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 167/Del/2009 ITA. No. 413/Del/2010 AND ITA. Nos. 2280 & 4185/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) M/s. Jindal Steel & Power Addl. CIT, Limited, Jindal Centre, Vs. Hisar Range, 12–BhikajiCama Place, Hisar, Haryana. New Delhi – 110 066. PAN: AAACJ7097D A N D ITA. No. 220/Del/2009 ITA. No. 341/Del/2010 AND ITA. Nos. 2230 & 4067/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) ACIT, M/…

DCIT, Hisar vs. Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 341/DEL/2010[2006-07]Status: DisposedITAT Delhi01 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 167/Del/2009 ITA. No. 413/Del/2010 AND ITA. Nos. 2280 & 4185/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) M/s. Jindal Steel & Power Addl. CIT, Limited, Jindal Centre, Vs. Hisar Range, 12–BhikajiCama Place, Hisar, Haryana. New Delhi – 110 066. PAN: AAACJ7097D A N D ITA. No. 220/Del/2009 ITA. No. 341/Del/2010 AND ITA. Nos. 2230 & 4067/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) ACIT, M/…

ACIT, Hisar vs. M/S Jindal Steel & Power Ltd., Hisar

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 220/DEL/2009[2003-04]Status: DisposedITAT Delhi01 Dec 2021AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 167/Del/2009 ITA. No. 413/Del/2010 AND ITA. Nos. 2280 & 4185/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) M/s. Jindal Steel & Power Addl. CIT, Limited, Jindal Centre, Vs. Hisar Range, 12–BhikajiCama Place, Hisar, Haryana. New Delhi – 110 066. PAN: AAACJ7097D A N D ITA. No. 220/Del/2009 ITA. No. 341/Del/2010 AND ITA. Nos. 2230 & 4067/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) ACIT, M/…

Jindal Steel & Power Limited vs. Addl. CIT

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 167/DEL/2009[2003-04]Status: DisposedITAT Delhi01 Dec 2021AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 167/Del/2009 ITA. No. 413/Del/2010 AND ITA. Nos. 2280 & 4185/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) M/s. Jindal Steel & Power Addl. CIT, Limited, Jindal Centre, Vs. Hisar Range, 12–BhikajiCama Place, Hisar, Haryana. New Delhi – 110 066. PAN: AAACJ7097D A N D ITA. No. 220/Del/2009 ITA. No. 341/Del/2010 AND ITA. Nos. 2230 & 4067/Del/2011. (Assessment Years: 2003-04, 2006-07, 2007-08 & 2008-09) ACIT, M/…

Surendra Laxmanrao Vaidya, Gadag vs. Income Tax Officer, Ward-2, Gadag

In the result, the appeal of assessee is allowed

ITA 1952/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jan 2020AY 2012-13

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleshri Surendra Laxmanrao Vaidya, Kariyamma Kallu Badavane, Near Hatalgeri Naka, Gadag. ….Appellant Pan Avupv2546H Vs. Income Tax Officer, Ward 2, Gadag. ……Respondent.

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Addl. CIT (D.R)
Section 10(37)Section 143(1)Section 143(2)Section 143(3)Section 199Section 28Section 56(2)(viii)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Shri Surendra Laxmanrao Vaidya, Kariyamma Kallu Badavane, Near Hatalgeri Naka, Gadag. ….Appellant PAN AVUPV2546H Vs. Income Tax Officer, Ward 2, Gadag. ……Respondent. Assessee By: Shri B.S. Balachandran, Advocate Revenue By: Shri Sunil Kumar Agarwal, Addl. CIT (D.R) Date of Hearing : 27.11.2019 Date of Pronouncement : 03.01.2020 O R D E R PER SHRI PAVAN KUMAR GADALE, J.M. : The assessee has filed an appeal against the order of Commissioner of Inco…

Smt. Lakshmamma, Shivamogga vs. The Income Tax Officer, Ward- 3, Shivamogga

The appeal of the Assessee is allowed

ITA 1387/BANG/2019[2015-16]Status: DisposedITAT Bangalore22 Nov 2019AY 2015-16

Bench: Shri N.V. Vasudevan, Vice- & Shri A.K.Garodiaassessment Year : 2015-16 Smt. Lakshmamma, Vs. The Income Tax Officer, Purdal Road, Ward-3, Gadikoppa, Shivamogga-577 201 Shivamogga-577 205 Pan No: Akkpl 6281 A Appellant Respondent Appellant By : Shri.Tata Krishna, Advocate Respondent By : K.R.Narayana, Jcit (Dr) Date Of Hearing : 19.11.2019 Date Of Pronouncement : 22.11.2019 O R D E R Per N.V. Vasudevan, Vice-This Is An Appeal Filed By The Revenue Against The Order Dated 26.3.2019 Of The Cit(Appeals), Davangere, Relating To Assessment Year 2015-16. The Facts & Circumstances Under Which This Appeal Arise For 2. Consideration Are That The Assessee Owned Agricultural Lands Measuring 6.8 Acres In Malligenahalli, Kasaba Hobli, Shivamogga Taluk Which Was Compulsorily Acquired By The Special Land Acquisition Officer [Hereinafter Referred To As “The Slao”], Under The Provisions Of The Land Acquisition Act, 1894 Vide Notification Dated 22.9.2000. Aggrieved By The Award As Originally Passed Awarding Compensation For The Land Acquired By The Govt., Page 2 Of 12

For Appellant: Shri.Tata Krishna, AdvocateFor Respondent: K.R.Narayana, JCIT (DR)
Section 10(37)Section 2Section 23Section 23(2)Section 28Section 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Assessment year : 2015-16 Smt. Lakshmamma, Vs. The Income Tax Officer, Purdal Road, Ward-3, Gadikoppa, Shivamogga-577 201 Shivamogga-577 205 PAN No: AKKPL 6281 A APPELLANT RESPONDENT Appellant by : Shri.Tata Krishna, Advocate Respondent by : K.R.Narayana, JCIT (DR) Date of hearing : 19.11.2019 Date of Pronouncement : 22.11.2019 O R D E R Per N.V. Vasudevan, Vice-President This is an appeal filed by the revenue against the order dated 26.3.2019 of the CIT(Appeals), Davanger…

Navinbhai Manilal Patel, Gandhinagar vs. ITO, Ward-3, Gandhinagar

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

ITA 298/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad16 Oct 2019AY 2008-09
For Appellant: Shri Tushar P. Hemani, A.RFor Respondent: Shri L.P. Jain, Sr.D.R
Section 147Section 234ASection 271

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE, SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.298/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Navinbhai Manilal Patel, Income Tax Officer, Village Bhatt, Vs. Ward-3, Dist. Gandhinagar. Gandhinagar. PAN: ATRPP8049G (Applicant) (Respondent) Assessee by : Shri Tushar P. Hemani, A.R Revenue by : Shri L.P. Jain, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 01/08/2019 घोषणा क" तार"ख /Date of Pronouncement: 16/10/2019 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER…

Income Tax Officer Ward-2, Vijayapur vs. Shri Mallanna Annappa Yadavannavar Kaman Kham Bazar, Vijayapur

In the result the appeal of the revenues dismissed

ITA 2076/BANG/2017[2014-15]Status: DisposedITAT Bangalore24 Apr 2019AY 2014-15

Bench: Shri. A. K. Garodia

For Appellant: Shri. C. Sandeep, CAFor Respondent: Shri. R. N. Siddappaji, Add. CIT
Section 10Section 14Section 145Section 145ASection 56Section 56(2)

…ITA.20176/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.2076/Bang/2017 (Assessment Year : 2014-15) Income-tax Officer, Ward- 2, Vijayapura .. Appellant v. Shri. Mallanna Annappa Yadavannavar, Kaman Khan Bazar, Vijayapura .. Respondent PAN : AFVPY6822Q Assessee by : Shri. C. Sandeep, CA Revenue by : Shri. R. N. Siddappaji, Add. CIT Heard on : 23.04.2019 Pronounced on : 24.04.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : This is an appeal filed by the Revenue again…

Income Tax Officer Ward-1 & Tps, Bagalkot vs. Shri Prabhayya Basayya Saraganachani, Bagalkot

In the result, Revenue’s appeal for assessment year 2014-15 is dismissed

ITA 858/BANG/2018[2014-15]Status: DisposedITAT Bangalore13 Mar 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Years : 2014-15 The Income Tax Officer, Vs. Shri. Prabhayya Basayya Saragachari, At. Muchakhandi Tq & Ward 1 & Tps, Dist. – Bagalkot – 587 102. Bagalkot. Pan : Doips 6443 L Appellant Respondent

For Appellant: Shri. C. H. Sundar Rao, CITFor Respondent: Shri. Kambiyavar, Advocate
Section 10(37)Section 14Section 145Section 145ASection 2Section 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment years : 2014-15 The Income Tax Officer, Vs. Shri. Prabhayya Basayya Saragachari, At. Muchakhandi Tq & Ward 1 & TPS, Dist. – Bagalkot – 587 102. Bagalkot. PAN : DOIPS 6443 L APPELLANT RESPONDENT Appellant by : Shri. C. H. Sundar Rao, CIT Respondent by : Shri. Kambiyavar, Advocate Date of hearing : 13.02.2019 Date of Pronouncement : 13.03.2019 O R D E R Per Jason P Boaz, Accountant Member This appeal filed by the Revenue is directed against the order dated…

Income Tax Officer Ward-2(2), Dharwad vs. Shri Vinayak Hari Palled, Hubballi

The appeal of the revenue is dismissed

ITA 5/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Oct 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K. Garodia

For Appellant: Smt. Sree Nandini Das, Addl.CIT(DR)(ITAT), BengaluruFor Respondent: None
Section 10(37)Section 14Section 2Section 28Section 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA Nos. 05/Bang/2017 Assessment year : 2013-14 The Income Tax Officer, Vs. Shri Vinayak Hari Palled, Ward-2(2), Shivanand Nagar, Hubballi. Dharwad. PAN: BJNPP 3407M APPELLANT RESPONDENT Appellant by : Smt. Sree Nandini Das, Addl.CIT(DR)(ITAT), Bengaluru. Respondent by : None Date of hearing : 11.10.2018 Date of Pronouncement : 12.10.2018 O R D E R Per N.V. Vasudevan, Judicial Member This is an appeal filed by the revenue against the order dated 10.10.2016 of the…