Sadhvi Securities (P.) Ltd. v. Asstt. CIT

179 ITD 197Income Tax Appellate Tribunal2019#19577 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Judgments citing Sadhvi Securities (P.) Ltd. v. Asstt. CIT

M/S. Ambattur Developers Pvt. Ltd., Chennai vs. ITO, Corporate Ward-1(1), Chennai

ITA 2601/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Nov 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2601/Chny/2024 निर्धारण वर्ष / Assessment Year: 2015-16 M/S. Ambattur Developers Private Limited, (Amalgamated With Ambattur Hotels Private Limited) No. 86/E2, Industrial Estate, Ambattur, Chennai - 600 058. Tamil Nadu. [Pan: Aaeca-7490-D] (अपीलार्थी/Appellant) Income Tax Officer, Vs. Corporate Ward- 1(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By : Shri. R. Vijayaraghavan, Advocate : Shri. Bipin, C.N., Cit सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 09.09.2025 : 11.11.2025 आदेश /Order Per S.R.Raghunatha, Am : This Appeal By The Assessee Is Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeal), Nfac, Delhi, (In Short Ld.Cit(A)) For The Assessment Year 2015-16, Vide Order Dated 12.08.2024. 2. The Grounds Raised By The Assessee Are As Follows: :-2-:

For Respondent: Shri. R. Vijayaraghavan, Advocate

Section 50CSection 56(2)(vii)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2601/Chny/2024 निर्धारण वर्ष / Assessment Year: 2015-16 M/s. Ambattur Developers Private Limited, (Amalgamated with Ambattur Hotels Private Limited) No. 86/E2, Industrial Estate, Ambattur, Chennai - 600 058. Tamil Nadu. [PAN: AAECA-7490-D] (अपीलार्थी/Appellant) Income Tax Officer, vs. Corporate Ward- 1(1), Chennai. (प्रत्यर्थी/…

Sills Karingattil Jose, Nedumkandom vs. ITO Ward 2, Thodupuzha

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

…at the provisions of section 56(2)(vii)(c) cannot be invoked as was rightly held by the appellate authority, as what was found by the appellate 12 Sils Karingattil Jose *[2019] 112 taxmann.com 71 (Visakhapatnam). ** [2019] 109 taxmann.com 245 (Trib); [2019] 179 ITD 197 (Delhi). Page No : 0640 authority that the additional 82,200 shares received by the assessee were as a result of the fact that the assessee's father and wife did not exercise to opt for the issue and renounced their rights shares in favour of the assessee. Consequently, such renunciation of rights shares by way of not exercising the right to subs…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Shri Jigar Jashwantlal Shah, Ahmedabad

Appeal is dismissed

ITA 1643/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 May 2022AY 2013-14

For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Shibaji Simlai, Sr. D.R

Section 143(1)Section 148Section 234Section 271(1)Section 56(2)Section 56(2)(vii)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Shri Jigar Jashwantlal ACIT, Shah, 3, Hariharashray Circle-2(1)(1), Bunglows, 100 Ft, Vs Ahmedabad Shilaj Road, Thaltej, (Respondent) Ahmedabad-380054 PAN: ADAPS7037E (Appellant) Assessment Year 2013-14 ACIT, Shri Jigar Jashwantlal Circle-2(1)(2), Shah, 3, Hariharashray Ahmedabad Vs Bunglows, 100 Ft, (Appellant) Shilaj Road, Thaltej, Ahmedabad-380054 PAN: ADAPS7037E (Respondent) Assessee by: Shri S.N. So…

Shri Jigar Jashwantlal Shah, Ahmedabad vs. The ACIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 1541/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 May 2022AY 2013-14

For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Shibaji Simlai, Sr. D.R

Section 143(1)Section 148Section 234Section 271(1)Section 56(2)Section 56(2)(vii)