Sachin R. Tendulkar v. DCIT

96 Taxmann.com 253Reported decision2018#13141 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also reported as

172 ITR 266

Sections most often in play

Section 10(10A)Section 142(1)Section 143(2)Section 23(1)(c)Section 250 Section 23 Section 23(1)Section 23(1)(a)

Issues it is cited on

section 23(1)(c)section 23(1)section 23 previous year

Judgments citing Sachin R. Tendulkar v. DCIT

Azim Hasham Premji, Bangalore vs. DCIT, Circle-7(1)(1), Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 1323/BANG/2025[2021-22]Status: DisposedITAT Bangalore14 Nov 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sandeep Huligal, AdvocateFor Respondent: Dr. Thejaswi G V, JCIT-DR

Section 10Section 142(1)Section 143(2)Section 23Section 23(1)Section 23(1)(c)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 1322 & 1323/Bang/2025 Assessment Years : 2020-21 & 2021-22 Shri Azim Hasham Premji, The Deputy 134, Next to Wipro Commissioner of Corporate Office, Income Tax, Sarjapur Road, Circle – 7(1)(1), Doddakannelli, Bangalore. Vs. Bangalore – 560 035. PAN: AIRPP9181G APPELLANT RESPONDENT Assessee by : Shri Sandeep Huligal, Advocate Revenue by : Dr. Thejaswi G V, JCIT-DR Date of Hearing : 26-08-2025 Date of Pronouncement : 14-11-2025 ORDER PER SOUNDARARAJAN K., JUD…

Azim Hasham Premji, Bangalore vs. DCIT, Circle-7(1)(1), Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 1322/BANG/2025[2020-21]Status: DisposedITAT Bangalore14 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sandeep Huligal, AdvocateFor Respondent: Dr. Thejaswi G V, JCIT-DR

Section 10Section 142(1)Section 143(2)Section 23Section 23(1)Section 23(1)(c)Section 250

Deputy Commissioner of Income Tax -23(1), Mumbai vs. Laxmi Finance and Leasing Companies Co-Op. Society Ltd, Mumbai

In the result, appeals of the Revenue and Cross

ITA 4233/MUM/2023[2015-16]Status: DisposedITAT Mumbai29 Aug 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 23(1)(a)

…al value per se could be added in respect of vacant properties and it should be determined at Rs. Nil u/s.23(1)(c) of the Act. 4.5. We find that the ld. AR placed reliance on the decision of this Tribunal in the case of Sachin R Tendulkar vs. DCIT reported in 172 ITR 266 and in the case of Somu Realtors Pvt. Ltd., vs. DCIT reported in 173 ITR 82 wherein it was held that in respect of vacant properties annual value need to be determined in accordance with Section 23(1)(c) of the Act if property remains vacant for the whole of the year. 4.6. Per contra, the ld. DR placed reliance on the decision of the Hon‟ble Andh…

The DCIT, Central Circle-1, Baroda vs. Shri Dhaval D. Patel, Baroda

In the result, the file is being restored to the Ld

ITA 1461/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad10 Nov 2022AY 2014-15

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 23(1)(a)Section 24

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member IT(SS)A No. 207/Ahd/2018 Assessment Year 2013-14 The DCIT, Shri Dhaval D. Central Circle-1, Patel, Aayakar Bhavan, Vs 901, Arundeep, Race Course Circle-1, Race Course Circle, Baroda-390007 Vadodara-390007 (Appellant) PAN: AEKPP4961R (Respondent) Assessment Year 2014-15 The DCIT, Shri Dhaval D. Central Circle-1, Patel, Aayakar Bhavan, Vs 901, Arundeep, Race Course Circle-1, Race Course Circle, Baroda-390007 Vadodara-390007 (Appellant) PAN: AEKPP4961R (Respondent) Ass…

Dy Commissioner of Income Tax-23(1), Mumbai vs. M/S Laxmi Finance & Leasing Companies Commercial Premises Co-Op Soc. Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1689/MUM/2022[2017-2018]Status: DisposedITAT Mumbai20 Sept 2022AY 2017-2018

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – 23(1) V. M/S. Laxmi Finance & Leasing Companies Commercial Premises Room No. 113, 1St Floor Co-Op. Soc., Limited Matru Mandir, Tardev Road C-25, G-Block, Mumbai – 400 007 Laxmi Towers, Near Icici Bank Bandra Kurla Complex Bandra (E), Mumbai -400051 Pan: Aabal0964G (Appellant) (Respondent) Assessee Represented By : Shri Madhur Agrawal Department Represented By : Shri Manoj Sinha

Section 23(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT – 23(1) v. M/s. Laxmi Finance & Leasing Companies Commercial Premises Room No. 113, 1st Floor Co-Op. Soc., Limited Matru Mandir, Tardev Road C-25, G-Block, Mumbai – 400 007 Laxmi Towers, Near ICICI Bank Bandra Kurla Complex Bandra (E), Mumbai -400051 PAN: AABAL0964G (Appellant) (Respondent) Assessee Represented by : Shri Madhur Agrawal Department Represented by : Shri Manoj Sinha Date of Hearing : 08.09.2022 Date of Pronouncement : 20.09.2022 O R D E…

Shri Kamal Kumar, New Delhi vs. ACIT, New Delhi

The appeal is allowed and the impugned orders are set aside

ITA 2003/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Kamal Kumar Vs. Acit, 13, Ashoka Avenue Road, Central Circle-26, E-2, Dlf Farms Chattarpur, Room No. 323, Ara Centre, New Delhi Jhandewalan, New Delhi (Appellant) (Respondent)

Section 132Section 153ASection 23(1)(c)Section 234ASection 234BSection 234CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Kamal Kumar Vs. ACIT, 13, Ashoka Avenue Road, Central Circle-26, E-2, DLF Farms Chattarpur, Room No. 323, ARA Centre, New Delhi Jhandewalan, New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Rajesh Malhotra, CA and Ms. Shivangi Kumar, Adv. Revenue by Ms. Swati Joshi, CIT-DR Date of hearing: 11.04.2022 Date of Pronouncement: 28.04.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the assessee against order dated 18/01/2017 in appeal no…

Asst CIT 18(2), Mumbai vs. Laxmi Finance & Leasing Companies Commerical Premises Co Op Soc. Ltd, Mumbai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 4708/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Sept 2021AY 2011-12

Section 143(3)Section 143(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.4709/Mum/2015 (Assessment Year :2012-13) & ITA No.4138/Mum/2014 to 4144/Mum/2014 (Assessment Year :2004-05 to 2010-11) Assistant Commissioner of Vs. M/s. Laxmi Finance & Leasing Income Tax-18(2) Companies Earnest House, Commercial Premises Co-op Soc. Room No.302, 3rd Floor Ltd. Nariman Point, Laxmi Towers, Plot No.C-25, Bandra Mumbai-400021 Kurla Complex, Bandra (E) Mumbai – 400 051 PAN/GIR No.AAAJL0006F (Appellant) .. (Respondent) ITA No.3711/Mum/2014 to 3717/Mu…

Empire Capital Pvt. Ltd., Mumbai vs. ACIT - Circle 2(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 6204/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Oct 2019AY 2014-15

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarempire Capital Pvt. Ltd. 609, Maker Chamber V, Nariman Point, Mumbai 400021 Pan:Aabcg3540M ...... Appellant Vs. Acit Circle 2(1)(2) Mumbai ..... Respondent Appellant By : Shri Nimesh Chotani Respondent By : Shri Bhoopathi Date Of Hearing : 12/09/2019 Date Of Pronouncement : 30/10/2019

For Appellant: Shri Nimesh ChotaniFor Respondent: Shri Bhoopathi

Section 143(3)Section 23Section 23(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Empire Capital Pvt. Ltd. 609, Maker Chamber V, Nariman Point, Mumbai 400021 PAN:AABCG3540M ...... Appellant Vs. ACIT CIRCLE 2(1)(2) Mumbai ..... Respondent Appellant by : Shri Nimesh Chotani Respondent by : Shri Bhoopathi Date of hearing : 12/09/2019 Date of pronouncement : 30/10/2019 ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of CIT(A) - 4, Mumbai dated 30/08/2018 for assessment year 2014-15. 2. The solitary issue r…