Sandeep Kumar Poddar v. ITO

151 Taxmann.com 18Income Tax Appellate Tribunal2023#12190 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 142(1)Section 143(2)Section 56(2)(x)Section 56(2)(x)(b)Section 143(3A)Section 143(3B)Section 50C

Issues it is cited on

section 56(2)(x)(b)safe harbour section 50c(1)section 43c section 43ca section 56(2)(x)stamp duty value section 56(2)section 50c section 50 section 56 section 43

Judgments citing Sandeep Kumar Poddar v. ITO

Shri Vipul Otarmal Jain, Mumbai vs. Assessing Officer 19.3.1, Mumbai

In the result, the appeal by the assessee is allowed

ITA 439/MUM/2026[2020 - 2021]Status: DisposedITAT Mumbai08 Apr 2026

Bench: Shri Sandeep Singh Karhailshri Jagadish

For Appellant: Shri Hansraj SanghviFor Respondent: Shri Abhirama Karthikeyan, SR. DR

Section 143(2)Section 143(3)Section 234ASection 250Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI JAGADISH, ACCOUNTANT MEMBER ITA No. 439/Mum./2026 (Assessment Year : 2020-21) Shri Vipul Otarmal Jain, 208, Amrit Diamond House, JSS Road, Tata Road No.1, Opera House, ……………. Appellant Mumbai – 400004 PAN : AABPJ3246L v/s Income Tax Officer, Ward – 19(3)(1) Piramal Chamber, Near Bharatmata Cinema, ……………. Respondent Parel, Mumbai – 400012 Assessee by : Shri Hansraj Sanghvi Revenue by : Shri Abhirama Karthikeyan, SR. DR Date of Hearing – 02/04/2026 Date of Order – 08/04/2026 O R D E R PER SANDEEP…

Rama Rajendra Sawant, Mumbai vs. ITO 23(3)(6), Mumbai, Piramal Chamber

In the result, the appeal of the assessee is allowed

ITA 1835/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jul 2025AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Rama Rajendrasawant Ito, Ward-23(3)(6), Mumbai 13/11, R.S. Compound, T.J. Road, Vs Piramal Chambers, Lalbaug, Sewree, Mumbai-400015. Mumbai – 400012. [Pan No. Azlps1612C] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Rama RajendraSawant ITO, Ward-23(3)(6), Mumbai 13/11, R.S. Compound, T.J. Road, Vs Piramal Chambers, Lalbaug, Sewree, Mumbai-400015. Mumbai – 400012. [PAN No. AZLPS1612C] Appellant / Assessee Respondent / Revenue Assessee by Ms. Namrata Dedhia, CA Revenue by Sh. Surendra Mohan, Sr. DR Date of hearing 14.07.2025 Date of pronouncement 14.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of Ld. CIT(A)/N…

DCIT, Circle - 19(1), New Delhi vs. Rapid Engineering Company Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 3522/DEL/2024[2020-21]Status: DisposedITAT Delhi25 Jun 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandrathe Dy. C.I.T Vs. Rapid Engineering Co. Pvt Ltd Circle – 19(1) 111-112, Dsidc Sheds Delhi Okhla Phase – 1, New Delhi

For Appellant: Shri Sumit Bansal, CAFor Respondent: Ms. Harpreet Kaur Hansra Sr. DR

Section 143(3)Section 50(1)Section 50C(1)Section 56(2)(x)

…ITA No. 3522/DEL/2024 (A.Y. 2020-21) The Dy. C.I.T Vs.Rapid Engineering Co. Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER The Dy. C.I.T Vs. Rapid Engineering Co. Pvt Ltd Circle – 19(1) 111-112, DSIDC Sheds Delhi Okhla Phase – 1, New Delhi PAN – AAACR 1163 L (Applicant) (Respondent) Assessee By : Shri Sumit Bansal, CA Department By : Ms. Harpreet Kaur Hansra Sr. DR Date of Hearing : 03.06.2025 Date of Pronouncement : 25.06.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is dir…

Tushar Ramnath Shetty, Andheri East vs. The Imcome Tax Officer, Ward-23(3)(1), Mumbai, Piramal Chambers

In the result, the appeal by the assessee is allowed

ITA 3074/MUM/2024[2018-19]Status: DisposedITAT Mumbai12 Sept 2024AY 2018-19

Bench: Shri. Prashant Maharshi & Shri. Sandeep Singh Karhail

For Appellant: Shri Sanjay Parikh, CAFor Respondent: Shri Akhatar Hussain Ansari, Sr. DR

Section 142(1)Section 143Section 143(2)Section 143(3)Section 250Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI. PRASHANT MAHARSHI, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 3074/Mum./2024 (Assessment Year : 2018–2019) Tushar Ramnath Shetty 104, B Wing, Vaastu Shanti Rajmata Jijabai Marg, Andheri East, Mumbai - 400093 ……………. Appellant PAN-CCEPS2845H v/s The Income Tax Officer ……………. Respondent Ward 23(3)(1), Mumbai – 400012. Assessee by : Shri Sanjay Parikh, CA Revenue by : Shri Akhatar Hussain Ansari, Sr. DR Date of Hearing – 04/09/2024 Date of Order – 12/09/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. 1. The pre…

Mr. Rakesh Govindchand Mehta, Mumbai vs. DCIT, Circle-4(2)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 3346/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Sept 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhailassessment Year : 2018-19

For Appellant: Shri Rajiv KhandelwalFor Respondent: Smt Mahita Nair (Sr. DR)

Section 142(1)Section 143(2)Section 143(3)Section 250Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2018-19 Shri Rakesh Govindchand Mehta, DCIT Circle 4(2)(1) 612, 6th Floor, Arun Chambers, Mumbai Vs Tardev Main Road, . Mumbai 400 034. PAN AAJPM7755K (Appellant) (Respondent) Appellant By : Shri Rajiv Khandelwal Respondent By : Smt Mahita Nair (Sr. DR) Date of Hearing : 19.08.2024 Date of Pronouncement : 03.09.2024 O R D E R Per Sandeep Singh Karhail, Judicial Member: 1. The present appeal has been filed by the assessee challen…

Narain Lal Agrawal, Jaipur vs. DCIT Circle 1 Jaipur, Jaipur

ITA 744/JPR/2023[2020-21]Status: DisposedITAT Jaipur25 Jun 2024AY 2020-21

For Appellant: Sh. Tarun Mittal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 143(3)Section 56(2)Section 56(2)(x)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 744/JP/2023 निर्धारण वर्ष / Assessment Years : 2020-21 Narain Lal Agrawal बनाम DCIT Circle-01, Jaipur 1307 Kedia Bhawan, Gopal Ji Ka Vs. Rasta, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABRPA 9834 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. Tarun Mittal (CA) राजस्व की ओर से / Reven…

M/S Nisarg Developers, Pune vs. DCIT Circle 7, Pune

In the result, the appeal filed by the assessee is allowed

ITA 744/PUN/2024[2017-18]Status: DisposedITAT Pune30 May 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.744/Pun/2024 "नधा"रण वष" Assessment Year : 2017-18

For Appellant: Shri Vishank ChaudharyFor Respondent: Shri R.Y. Balawade

Section 143(2)Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.744/PUN/2024 "नधा"रण वष" Assessment Year : 2017-18 M/s. Nisarg Developers, Vs. DCIT, Circle-7, S.No.84/3B, Gund Vasti Pune, Pune Solapur Road, Manjari, Pune 412 307, Maharashtra PAN : AAGFN9362G Appellant Respondent Assessee by : Shri Vishank Chaudhary Revenue by : Shri R.Y. Balawade Date of hearing : 30.05.2024 Date of pronouncement : 30.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against th…

Bishnu Kumar Khemka, Kolkata vs. ITO, Ward-28(4), Kolkata.

In the result, the appeal filed by the assessee is allowed

ITA 640/KOL/2023[2012-13]Status: DisposedITAT Kolkata25 Aug 2023AY 2012-13

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 148Section 148(2)Section 48Section 50C

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 640/KOL/2023 Assessment Year: 2012-13 Bishnu Kumar Khemka...…………………………………..Appellant [PAN: AFJPK 3660 C] Vs. ITO, Ward-28(4), Kolkata......................................Respondent Appearances by: Sh. Abhishak Bansal, A/R, appeared on behalf of the Assessee. Sh. Prabir Guptachoudhury, Addl. CIT, appeared on behalf of the Revenue. Date of c…