Satendra Kaushik v. ITO

106 Taxmann.com 244Reported decision2019#22024 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 56(2)(x)Section 143(3)Section 144BSection 32MSection 56(2)(v)Section 56(2)(vi)Section 56(2)(vii)

Issues it is cited on

section 56(2)(x)section 56(2)(vii)stamp duty valuesection 56(2)limited scrutinysection 56previous yeartransfernfactotal incomebusinessinterest

Judgments citing Satendra Kaushik v. ITO

KETAN HIMATLAL MEHTA,MUMBAI, MAHARASHTRA vs. NFAC, NOT APPLICABLE

Appeal is partly allowed

ITA 2499/MUM/2024[2020-21]Status: DisposedITAT Mumbai16 Dec 2025AY 2020-21

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Pravin Salunkhe
Section 143(3)Section 144BSection 32MSection 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Ketan Himatlal Mehta 1st Floor, Cine Star Building, Trikamdas Road, Kandivali West Mumbai – 400067. Maharashtra. [PAN:ADDPM0713C] …………. Appellant Vs Deputy Commissioner of Income Tax 1(1)(1), Mumbai Room No.579, Aayakar Bhavan, M. K. Road, Mumbai - 400020 Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Rakesh Joshi For the Respondent/Department : Shri Pravin Salunkhe Date Conclusion of hearing : 17.10.2025 Pronouncement of order : 16.12.2025 O R D E R [ P…

INCOME TAX OFFICER, INCOME TAX vs. COMMERCIAL DEVELOPMENT CORPORATION, MUMBAI

In the result, the appeal of the Revenue is dismissed, whereas

ITA 3791/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Oct 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2018-19 Commercial Development Nfac/Ito Ward 24(1)(1), Corporation, Piramal Chambers, 6Th Floor, Vs. 703, Hariom Chambers, B-16, Lalbaug, Parel, Veera Ind. Estate Off Link Road, Mumbai-400012. Andheri (W), Mumbai-400053. Pan No. Aaafc 7020 J Appellant Respondent Assessment Year: 2018-19 Income Tax Officer, Commercial Development Room No. 604, 6Th Floor, Corporation, Vs. Piramal Chambers, Lalbaug, 703, Hariom Chambers, B-16, Parel, Veera Ind. Estate Off Link Road, Mumbai-400012. Andheri (W), Mumbai-400053. Pan No. Aaafc 7020 J Appellant Respondent

For Appellant: Mr. Dr. K. ShivramFor Respondent: 30/09/2024
Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2018-19 Commercial Development NFAC/ITO Ward 24(1)(1), Corporation, Piramal Chambers, 6th floor, Vs. 703, Hariom Chambers, B-16, Lalbaug, Parel, Veera Ind. Estate Off Link Road, Mumbai-400012. Andheri (W), Mumbai-400053. PAN NO. AAAFC 7020 J Appellant Respondent Assessment Year: 2018-19 Income Tax Officer, Commercial Development Room No. 604, 6th floor, Corporation, Vs. Piramal Chambers, Lalbaug, 703, Hariom Chambers, B-16, Parel, Veera Ind…

COMMERCIAL DEVELOPMENT CORPORATION,MUMBAI vs. INCOME TAX OFFICER WARD 24(1)(1), MUMBAI

In the result, the appeal of the Revenue is dismissed, whereas

ITA 3755/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Oct 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2018-19 Commercial Development Nfac/Ito Ward 24(1)(1), Corporation, Piramal Chambers, 6Th Floor, Vs. 703, Hariom Chambers, B-16, Lalbaug, Parel, Veera Ind. Estate Off Link Road, Mumbai-400012. Andheri (W), Mumbai-400053. Pan No. Aaafc 7020 J Appellant Respondent Assessment Year: 2018-19 Income Tax Officer, Commercial Development Room No. 604, 6Th Floor, Corporation, Vs. Piramal Chambers, Lalbaug, 703, Hariom Chambers, B-16, Parel, Veera Ind. Estate Off Link Road, Mumbai-400012. Andheri (W), Mumbai-400053. Pan No. Aaafc 7020 J Appellant Respondent

For Appellant: Mr. Dr. K. ShivramFor Respondent: 30/09/2024
Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2018-19 Commercial Development NFAC/ITO Ward 24(1)(1), Corporation, Piramal Chambers, 6th floor, Vs. 703, Hariom Chambers, B-16, Lalbaug, Parel, Veera Ind. Estate Off Link Road, Mumbai-400012. Andheri (W), Mumbai-400053. PAN NO. AAAFC 7020 J Appellant Respondent Assessment Year: 2018-19 Income Tax Officer, Commercial Development Room No. 604, 6th floor, Corporation, Vs. Piramal Chambers, Lalbaug, 703, Hariom Chambers, B-16, Parel, Veera Ind…

Satendra Kaushik v. ITO (106 Taxmann.com 244) — Cited in 3 Judgments | BharatTax