Seshasayee Steels (P.) Ltd. v. Asstt. CIT

115 Taxmann.com 5Supreme Court of India2020#4962 most cited

What is Seshasayee Steels (P.) Ltd. v. Asstt. CIT authority for?

Granting a licence to a developer for land development does not constitute 'allowing possession' under Section 53A of the Transfer of Property Act, 1882, and therefore does not qualify as a 'transfer' under Section 2(47)(v) of the Income-tax Act, 1961.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Seshasayee Steels · Section 2(47)(v) · Section 53A · Transfer of Property Act · possession · licence · development agreement · capital gains tax

Also reported as

275 Taxmann 187

Sections most often in play

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 147Section 148Section 151Section 2(47)

Issues it is cited on

section 45(2)section 2(47)(v)section 53asection 53section 269uasection 2(47)joint development agreementsection 52jdacompulsory acquisitionproject completion methodfull value of consideration

Judgments citing Seshasayee Steels (P.) Ltd. v. Asstt. CIT

VIJAYA LAKSHMI RAVULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 218/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur आयकर अपील"य अ"धकरण, "वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member Appeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) PAN:AAFHK9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -do- Guntur PAN:BYAPG6481J - Do - 217/Viz/2024 Swarajyam -do- Dontireddy Guntur PAN:CMMPD3393K - Do - 218/Viz/2024 Vijaya Lakshmi -do- Ravula, Guntur PAN:BAOPR0163G िनधा""रती "ारा/Assessee by: S…

SWARAJYAM DONTIREDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 217/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur आयकर अपील"य अ"धकरण, "वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member Appeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) PAN:AAFHK9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -do- Guntur PAN:BYAPG6481J - Do - 217/Viz/2024 Swarajyam -do- Dontireddy Guntur PAN:CMMPD3393K - Do - 218/Viz/2024 Vijaya Lakshmi -do- Ravula, Guntur PAN:BAOPR0163G िनधा""रती "ारा/Assessee by: S…

VEERAREDDY GOGULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 216/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur आयकर अपील"य अ"धकरण, "वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member Appeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) PAN:AAFHK9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -do- Guntur PAN:BYAPG6481J - Do - 217/Viz/2024 Swarajyam -do- Dontireddy Guntur PAN:CMMPD3393K - Do - 218/Viz/2024 Vijaya Lakshmi -do- Ravula, Guntur PAN:BAOPR0163G िनधा""रती "ारा/Assessee by: S…

KONDA SRINIVASA REDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 209/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

…ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur आयकर अपील"य अ"धकरण, "वशाखपटनम IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan, Accountant Member Appeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) PAN:AAFHK9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -do- Guntur PAN:BYAPG6481J - Do - 217/Viz/2024 Swarajyam -do- Dontireddy Guntur PAN:CMMPD3393K - Do - 218/Viz/2024 Vijaya Lakshmi -do- Ravula, Guntur PAN:BAOPR0163G िनधा""रती "ारा/Assessee by: S…

DEVIDAYAL ALUMINIUM INDUSTRIES (P) LTD.,NEW DELHI vs. DCIT, GHAZIABAD

ITA 4610/DEL/2016[2008-09]Status: DisposedITAT Delhi08 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(3)Section 147Section 2(47)Section 221(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 3850 to 3852, 3854/Del/2016 Assessment Years: 2007-08 to 2009-10 & 2011-12 With ITA Nos. 4296 & 4297/Del/2016 Assessment Years: 2012-13 & 2013-14 With ITA Nos. 4791 to 4796 /Del/2016 Assessment Years: 2007-08 to 2012-13 Vs. M/s. Devidayal Aluminium Dy. CIT, Circle-1, Industries Pvt. Ltd., Ghaziabad C/o- Hotel Gopal Plaza, Choti Bazaria, Railway Road, Ghaziabad PAN :AAACD6390F (Appellant) (Respondent) With ITA Nos. 4609 to 4614/Del/2016 Assessment Yea…

DEVIDAYAL ALUMINIUM INDUSTRIES (P) LTD.,NEW DELHI vs. DCIT, GHAZIABAD

ITA 4609/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(3)Section 147Section 2(47)Section 221(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 3850 to 3852, 3854/Del/2016 Assessment Years: 2007-08 to 2009-10 & 2011-12 With ITA Nos. 4296 & 4297/Del/2016 Assessment Years: 2012-13 & 2013-14 With ITA Nos. 4791 to 4796 /Del/2016 Assessment Years: 2007-08 to 2012-13 Vs. M/s. Devidayal Aluminium Dy. CIT, Circle-1, Industries Pvt. Ltd., Ghaziabad C/o- Hotel Gopal Plaza, Choti Bazaria, Railway Road, Ghaziabad PAN :AAACD6390F (Appellant) (Respondent) With ITA Nos. 4609 to 4614/Del/2016 Assessment Yea…

ACIT-1(2)1, MUMBAI vs. CHANDIWALA ENTERPRISES PRIVATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 219/MUM/2024[2020-21]Status: DisposedITAT Mumbai25 Jul 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Suchek Anchaliya & Ms. Vaishali More, A/RsFor Respondent: Ms. Madhu Malati Ghosh, CIT, D/R
Section 53ASection 56(2)(x)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 219/Mum/2024 Assessment Year: 2020-21 Asstt. Commissioner of Income Chandiwala Enterprises Private Tax, Circle -1(2)1, Mumbai Limited, Mumbai Vs 222A, 1st Floor Al-Moonaz Arcade S.V. Road, Oppo. Andheri P.O. Andheri West Mumbai - 400058 [PAN: AAHCC1760D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 45/Mum/2024 Assessment Year: 2020-21 Chandiwala Enterprises Private Asstt. Commissioner of Incom…

KANAK BHANJ DEO,BHUBANESWAR vs. ITO, WARD-5(3), BHUBANESWAR

In the result, appeal of the assessee is dismissed

ITA 21/CTK/2024[2017-2018]Status: HeardITAT Cuttack10 Jul 2024AY 2017-2018

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.21/Ctk/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Kanak Bhanj Deo, Vs Ito, Ward-5(3), Bhubaneswar Plot No.2093/3341, Lane-5, Jaydev Vihar, Bhubaneswar, Odisha-751013 Pan No. :Angpb 4721 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri N.R.Biswal, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/07/2024 घोषणा की तारीख/Date Of Pronouncement : 10/07/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 16.11.2023, In Din & Order No.Itba/Nfac/S/250/2023- 24/1058002817(1) For The Assessment Year 2017-2018. 2. Brief Facts Of The Case Are That The Assessee Has Entered Into Joint Development Agreement (Jda) With The Builder On 13.01.2012 & Further Executed A Distribution Agreement On 05.11.2014 According To Which The Land Of The Assessee Was Given To The Developer For Construction Of Multistoried Building & As Per Distribution Agreement, In Consideration The Assessee Is Entitled For 26% Area In The Constructed Building. During The Impugned Year The Assessee Has Got Four Flats Having Total Area Of 4220.23 Sq.Ft. (Including 92.85 Sq.Ft. Additional Area) As The Sale Consideration Being 26% Of The Newly Constructed Building. Out Of The Said

For Appellant: Shri N.R.Biswal, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 54F

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.21/CTK/2024 (ननधाारण वषा / Assessment Year : 2017-2018) Kanak Bhanj Deo, Vs ITO, Ward-5(3), Bhubaneswar Plot No.2093/3341, Lane-5, Jaydev Vihar, Bhubaneswar, Odisha-751013 PAN No. :ANGPB 4721 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri N.R.Biswal, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 10/07/2024 घोषणा की तारीख/Date…

ACIT, CENTRAL CIRCLE -1(3), NAGPUR vs. SHRI ASHOK VASANTRAI TRIVEDI , NAGPUR

In the result, the appeal of Revenue is dismissed

ITA 413/NAG/2019[2012-13]Status: DisposedITAT Nagpur21 Feb 2024AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash G. Kanojiya
Section 132Section 143(3)Section 153ASection 2(47)Section 2(47)(v)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.412/NAG/2019 धनिाारण वर्ा / Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Central Circle – 1(3), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. Shri Ajay Vasantrai Trivedi, Udyog Bhavan, Nikalas Mandir Road, Itwari, Nagpur – 440012 PAN : ABJPT2454K ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.413/NAG/2019 धनिाारण वर्ा / Assessment Year : 2012-13 Assistant Comm…

ACIT-CENTRAL CIRCLE -1(3), NAGPUR vs. SHRI AJAY VASANTRAI TRIVEDI , NAGPUR

In the result, the appeal of Revenue is dismissed

ITA 412/NAG/2019[2012-13]Status: DisposedITAT Nagpur21 Feb 2024AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash G. Kanojiya
Section 132Section 143(3)Section 153ASection 2(47)Section 2(47)(v)

…आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.412/NAG/2019 धनिाारण वर्ा / Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Central Circle – 1(3), Nagpur .......अपीलार्थी / Appellant बनाम / V/s. Shri Ajay Vasantrai Trivedi, Udyog Bhavan, Nikalas Mandir Road, Itwari, Nagpur – 440012 PAN : ABJPT2454K ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.413/NAG/2019 धनिाारण वर्ा / Assessment Year : 2012-13 Assistant Comm…

RAJAMANICKAM MEERABAI,CHENNAI vs. ITO, CHENNAI

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

ITA 923/CHNY/2020[2006-07]Status: DisposedITAT Chennai18 Oct 2023AY 2006-07

Bench: Shri Mahavir Singh & Shri Manjunatha.Gआयकरअपीलसं./Ita No.: 923/Chny/2020 िनधा"रण वष"/Assessment Year: 2006 - 07 Smt. Rajamanikam Meerabai, The Income Tax Officer, Door No.29, Old No.T-2-2, Vs. Non Corporate Ward -15(3), Cauveri Salai Chennai. Besant Nagar South, Chennai – 600 090. Pan: Aaopm 7401M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri N. Arjun Raj, C.A ""यथ"क" ओ रसे/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 10.10.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)-15, Chennai In Ita No.180/Cit(A)-15/2016-17 Dated 21.09.2020. The Assessment Was Framed By The Income Tax Officer, Non Corporate Ward 15(3), Chennai For The Assessment Year 2006-07 U/S. 143(3) R.W.S. 254 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 31.03.2016. 2. The Only Issue In This Appeal Of Assessee Is As Regards To The Order Of Cit(A) Confirming The Action Of The Ao In Computing Long Term Capital Gain & Disallowing The Claim Of Exemption U/S.54 Of The Act. For This, Assessee Has Raised Various Grounds Which Are Argumentative & Exhaustive & Hence, Need Not Be Reproduced.

For Appellant: Shri N. Arjun Raj, C.A ""For Respondent: Shri P. Sajit Kumar, JCIT
Section 143(3)Section 2(47)(v)Section 54

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 923/CHNY/2020 िनधा"रण वष"/Assessment Year: 2006 - 07 Smt. Rajamanikam Meerabai, The Income Tax Officer, Door No.29, Old No.T-2-2, vs. Non Corporate Ward -15(3), Cauveri Salai Chennai. Besant Nagar South, Chennai – 600 090. PAN: AAOPM 7401M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant by : Shri N. Arjun Raj, C.A ""यथ"क" ओ रसे/Respondent by :…

SHRI. K V SATISH BABU [HUF],MYSURU vs. THE INCOME TAX OFFICER, WARD-2[1], MYSURU

In the result, the appeal filed by assessee stands allowed

ITA 42/BANG/2023[2011-12]Status: DisposedITAT Bangalore25 May 2023AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

For Respondent: Shri V. Srinivasan
Section 147Section 148Section 2Section 2(47)(v)Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 Shri K.V. Satish Babu [HUF], The Income-tax 1037, K R Hospital Officer, Road, Ward – 2[1], Mysuru – 570 001. Mysuru. Vs. PAN: AAFHK3898F APPELLANT RESPONDENT : Shri V. Srinivasan, Assessee by Advocate : Shri Sankar Ganesh K, Revenue by Addl. CIT (DR) Date of Hearing : 18-05-2023 Date of Pronouncement : 25-05-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 05/01/2023 passed by NFAC, Delhi for…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE vs. M/S. R. MUNIRAJU (HUF), BANGALORE

In the result, the appeal by the revenue and the CO by the assessee are dismissed

ITA 54/BANG/2020[2010-11]Status: DisposedITAT Bangalore13 Oct 2022AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 132Section 143(1)Section 144Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 The Deputy Commissioner Vs. M/s. R. Muniraju (HUF), of Income Tax, Rama Nilaya, Ittamadu Main Road, Central Circle 1(3), Arahalli Village, Bengaluru. Bengaluru – 50 061. PAN: AAAHM 7410C APPELLANT RESPONDENT CO No.2/Bang/2022 [in ITA No.54/Bang/2020] Assessment year : 2010-11 M/s. R. Muniraju (HUF), Vs. The Deputy Commissioner of Bengaluru – 50 061. Income Tax, PAN: AAAHM 7410C Central Circle 1(3), Bengaluru. CROSS OBJECTOR RESPONDENT Reven…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. SUREKHA SUDHAKAR JADHAVAR,, PUNE

Appeal is allowed for statistical purposes in above terms

ITA 151/PUN/2018[2014-15]Status: DisposedITAT Pune29 Aug 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.151/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Accit, Circle-6, Surekha Sudhakar Jadhavar, Pune. Vs. 64, Indraprastha, Wadgaon Bk, Kranti Nagar, Pune – 411041. Pan: Afspj 9291 B Appellant/ Assessee Respondent /Revenue Assessee By Shri Sachin P Kumar – Ar Revenue By Shri Arvind Desai – Dr Date Of Hearing 12/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Revenue’S Appeal For Assessment Year 2014-15 Is Directed Against The Commissioner Of Income Tax(Appeals)-4, Pune’S Order Dated 05.05.2017 Passed In Case No.Pn/Cit(A)-4/Ito, Wd-6(2), Pune/360/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 2(47)Section 2(47)(v)Section 45(1)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.151/PUN/2018 िनधा"रणवष" / Assessment Year : 2014-15 The ACCIT, Circle-6, Surekha Sudhakar Jadhavar, Pune. Vs. 64, Indraprastha, Wadgaon Bk, Kranti Nagar, Pune – 411041. PAN: AFSPJ 9291 B Appellant/ Assessee Respondent /Revenue Assessee by Shri Sachin P Kumar – AR Revenue by Shri Arvind Desai – DR Date of hearing 12/08/2022 Date of pronouncement 29/08/2022 आदेश/ ORDER Per S.S.Godara, JM: This Revenue’s appeal for Assessm…

ACIT 30(3), MUMBAI vs. SURATCHANDRA B. THAKKAR -HUF, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 4335/MUM/2018[2008-09]Status: DisposedITAT Mumbai12 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 Acit-30(3), Shri Suratchandra B. Thakkar C-13, 5Th Floor, R. No. 510, (Huf), Pratyaksha Kar Bhavan, Bkc, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. Pan No. Aaaht 0788 G Appellant Respondent Revenue By : Mr. Hoshang B. Irani, Dr Assessee By : None Date Of Hearing : 28/07/2022 Date Of Pronouncement : 12/08/2022

For Appellant: NoneFor Respondent: Mr. Hoshang B. Irani, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 ACIT-30(3), Shri Suratchandra B. Thakkar C-13, 5th floor, R. No. 510, (HUF), Pratyaksha Kar Bhavan, BKC, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. PAN No. AAAHT 0788 G Appellant Respondent Revenue by : Mr. Hoshang B. Irani, DR Assessee by : None Date of Hearing : 28/07/2022 Date of pronouncement : 12/08/2022 ORDER PER OM PRAKASH…

ACIT 30(3), MUMBAI vs. SURATCHANDRA B. THAKKAR -HUF, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 4334/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Aug 2022AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 Acit-30(3), Shri Suratchandra B. Thakkar C-13, 5Th Floor, R. No. 510, (Huf), Pratyaksha Kar Bhavan, Bkc, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. Pan No. Aaaht 0788 G Appellant Respondent Revenue By : Mr. Hoshang B. Irani, Dr Assessee By : None Date Of Hearing : 28/07/2022 Date Of Pronouncement : 12/08/2022

For Appellant: NoneFor Respondent: Mr. Hoshang B. Irani, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 ACIT-30(3), Shri Suratchandra B. Thakkar C-13, 5th floor, R. No. 510, (HUF), Pratyaksha Kar Bhavan, BKC, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. PAN No. AAAHT 0788 G Appellant Respondent Revenue by : Mr. Hoshang B. Irani, DR Assessee by : None Date of Hearing : 28/07/2022 Date of pronouncement : 12/08/2022 ORDER PER OM PRAKASH…

ACIT 30(3), MUMBAI vs. SURATCHANDRA B. THAKKAR -HUF, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 4333/MUM/2018[2006-07]Status: DisposedITAT Mumbai12 Aug 2022AY 2006-07

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 Acit-30(3), Shri Suratchandra B. Thakkar C-13, 5Th Floor, R. No. 510, (Huf), Pratyaksha Kar Bhavan, Bkc, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. Pan No. Aaaht 0788 G Appellant Respondent Revenue By : Mr. Hoshang B. Irani, Dr Assessee By : None Date Of Hearing : 28/07/2022 Date Of Pronouncement : 12/08/2022

For Appellant: NoneFor Respondent: Mr. Hoshang B. Irani, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2008-09 ACIT-30(3), Shri Suratchandra B. Thakkar C-13, 5th floor, R. No. 510, (HUF), Pratyaksha Kar Bhavan, BKC, Vs. Tipco Compound, Rani Sati Bandra (East), Marg, Malad (E), Mumbai-400051. Mumbai-400097. PAN No. AAAHT 0788 G Appellant Respondent Revenue by : Mr. Hoshang B. Irani, DR Assessee by : None Date of Hearing : 28/07/2022 Date of pronouncement : 12/08/2022 ORDER PER OM PRAKASH…

ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI vs. PANKAJ ENTERPRISES, MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 4876/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jul 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2012-13 Pankaj Enterprises, JT. CIT Range-25(3), C/o Shankarlal Jain & Assoicates Pritashkar Bhavan, BKC, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. PAN No. AACFP 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner of Income Tax- M/s Pankaj Enterprises, 25(3), Plot No. 1, Behind ICE Factory, Room No. 601, C-10, 6th floor, Vs. Saki Vihar Road, Chandiv…

ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI vs. PANKAJ ENTERPRISES, MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 4875/MUM/2017[2009-10]Status: DisposedITAT Mumbai06 Jul 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2012-13 Pankaj Enterprises, JT. CIT Range-25(3), C/o Shankarlal Jain & Assoicates Pritashkar Bhavan, BKC, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. PAN No. AACFP 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner of Income Tax- M/s Pankaj Enterprises, 25(3), Plot No. 1, Behind ICE Factory, Room No. 601, C-10, 6th floor, Vs. Saki Vihar Road, Chandiv…

PANKAJ ENTERPRISES,MUMBAI vs. JT CIT RG 25(3), MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 3773/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jul 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2012-13 Pankaj Enterprises, JT. CIT Range-25(3), C/o Shankarlal Jain & Assoicates Pritashkar Bhavan, BKC, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. PAN No. AACFP 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner of Income Tax- M/s Pankaj Enterprises, 25(3), Plot No. 1, Behind ICE Factory, Room No. 601, C-10, 6th floor, Vs. Saki Vihar Road, Chandiv…

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Seshasayee Steels (P.) Ltd. v. Asstt. CIT (115 Taxmann.com 5) — Cited in 23 Judgments | BharatTax