S.A.A. Ispahani Trust v. ITO

216 Taxmann 1High Court#19902 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2019.

Judgments citing S.A.A. Ispahani Trust v. ITO

M/S. Rajasthan State Mines & Minerals Ltd., Udaipur vs. ACIT, Circle-TDS, Udaipur

In the result, appeals of the assessee are allowed

ITA 343/JODH/2019[2013-14]Status: DisposedITAT Jodhpur26 Nov 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri P.C. ParwalFor Respondent: Shri Girish Mehta JCIT DR

Section 206Section 206CSection 206C(7)Section 2O

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 343 & 344/Jodh/2019 Assessment Year: 2013-14 & 2014-15 M/s Rajasthan State Mines & Vs. The ACIT Minerals Ltd., 4, Meera Marg Circle, TDS Udaipur Udaipur PAN No. AAACR7857H (Appellant) (Respondent) Assessee by : Shri P.C. Parwal Department by: Shri Girish Mehta JCIT DR Date of hearing : 26/11/2019 Date of Pronouncement : 26/11/2019 O R D E R PER N.K.SAINI,VICE PRESIDENT : These two appeals by the Assessee are directed against the separate orders each dated 25…

Pinaki Dineshkumar Panani, Mumbai vs. ACIT 25(3), Mumbai

ITA 1167/MUM/2017[2008-09]Status: HeardITAT Mumbai15 Sept 2017AY 2008-09

Bench: S/Sh. Rajendra & Ravish Soodआयकर अपील अपील संसंसंसं./I.T.A./1167/Mum/2017, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Acit, -25(3) Smt. Pinaki Dineshkumar Panani Mumbai. 401, Mangal Villa, Tejpal Road, Vs. Vile Parle (E), Mumbai-400 057. Pan:Aijpp 0802 A (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Saurabh Kumar-Dr Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 24/08/2017 घोषणा क" तारीख / Date Of Pronouncement: 15/09/2017 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार /Per Rajendra, Am- अनुसार Challenging The Order,Dated 23/12/2016,Of Cit(A)-37,Mumbai The Assessee Has Filed The Present Appeal.Assessee,An Individual,Filed Her Return Of Income On 19/09/2008,Declaring Income Of Rs.37.27 Lakhs.Initially The Return Was Processed U/S. 143(1) Of The Act.Subsequently,The Assessment Was Completed U/S.143(3) Of The Act,On 16/11/2010,Determining Her Income At Rs.31.80 Lakhs. On Receipt Of Information From Sales Department The Ao Re-Opened The Assessment,Invoking The Provisions Of Section 148 Of The Act. He Finalised The Assessment U/S.143(3) R.W.S 147 Of The Act On 4/3/16 Determining The Income Of The Assessee At Rs.70.16 Lakhs.

For Appellant: NoneFor Respondent: Shri Saurabh Kumar-DR

Section 143(1)Section 143(3)Section 148Section 254(1)

…आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण मुंबई “आई ” ” ” ” खंडपीठ खंडपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal “I”Bench Mumbai एवं रिवश सूद रिवश सूद रिवश सूद, "याियक रिवश सूद सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1167/Mum/2017, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT, -25(3) Smt.…

ITO 31(2)(3), Mumbai vs. Manjula S. Shah, Mumbai

The appeal of the Revenue is dismissed

ITA 7220/MUM/2014[2009-10]Status: DisposedITAT Mumbai02 Feb 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 Income Tax Officer-31(2)(3), Mrs. Manjula S. Shah, Room No.704, C-11, Prop. Of M/S Eastment बनाम/ Pratayaksha Kar Bhavan, Chemicals, 3/202, Rishabh Vs. Bandra Kurla Complex, Mansion, S.V.Road, Nr. St. Bandra(East), John School, Mumbai-400051 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aapps3790Q

Section 133(6)Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘G’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2009-10 Income Tax Officer-31(2)(3), Mrs. Manjula S. Shah, Room No.704, C-11, Prop. Of M/s Eastment बनाम/ Pratayaksha Kar Bhavan, Chemicals, 3/202, Rishabh Vs. Bandra Kurla Complex, Mansion, S.V.Road, Nr. St. Bandra(East), John School, Mumbai-400051 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. A…

ACIT 25(1), Mumbai vs. Chirag Construction, Mumbai

The appeal of the Revenue is dismissed

ITA 3604/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Jan 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Acit-25(1), M/S Chirag Construction Room No.202, 02Nd Floor, Company, बनाम/ Pratayakshkar Bhavan, 105, Gopal Puri, S.V.Road, Vs. Bandra Kurla Complex, Borivali (W), Bandra (East), Mumbai-400066 Mumbai-400051 (राज"व /Revenue) (""यथ" /Respondent) Pan. No.Aacfc7646N

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘C’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2009-10 ACIT-25(1), M/s Chirag Construction Room No.202, 02nd Floor, Company, बनाम/ Pratayakshkar Bhavan, 105, Gopal Puri, S.V.Road, Vs. Bandra Kurla Complex, Borivali (W), Bandra (East), Mumbai-400066 Mumbai-400051 (राज"व /Revenue) (""यथ" /Respondent) PAN. No.AACFC7646N Shri A. Ramachandran-DR राज"व क" ओर से / Revenue by ""यथ" क" ओ…