Shankar Lal Kumawat v. ITO

125 Taxmann.com 347Reported decision2021#16590 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 54 Section 54F Section 143(3)Section 144C(13)Section 45 Section 131 Section 133(6)Section 139(1)

Issues it is cited on

section 54b transfer of capital asset section 54f date of transfer section 54 section 144c(13)transfer india person document total income

Judgments citing Shankar Lal Kumawat v. ITO

Hanchipura Channaiah Nandakishore, Mahalkshmipuram vs. Income Tax Officer Ward Intl, Taxation 1(2) Bangalore, Bangalore

In the result appeal filed by the assessee is allowed

ITA 258/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.258/Bang/2025 Assessment Year : 2018-19 Hanchipura Channaiah Nandakishore 87, 2Nd Stage & Phase Mahalakshmipuram 2Nd Stage, 14Th Main, West Of Chord Ito Road Vs. Ward International Taxation 1(2) Mahalakshmipuram Bangalore Bangalore 560 086 Pan No :Blrpn0428A Appellant Respondent Appellant By : Sri Siddesh N Gaddi, A.R. Respondent By : Dr. Divya K.J., D.R. Date Of Hearing : 07.08.2025 Date Of Pronouncement : 04.11.2025

For Appellant: Sri Siddesh N Gaddi, A.RFor Respondent: Dr. Divya K.J., D.R

Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 54Section 54(2)Section 80T

…IT(IT)ANo.258/Bang/2025 HanchipuraChannaiah Nandakishore, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.258/Bang/2025 Assessment Year : 2018-19 Hanchipura Channaiah Nandakishore 87, 2nd Stage and Phase Mahalakshmipuram 2nd Stage, 14th Main, West of Chord ITO Road Vs. Ward International Taxation 1(2) Mahalakshmipuram Bangalore Bangalore 560 086 PAN NO :BLRPN0428A APPELLANT RESPONDENT Appellant by : Sri Siddesh N Gaddi, A.R. Respondent by : Dr. Divya K.J., D.R. Date of Hearing : 07.08.2025 Date of…

Mr Colathur N. Ram, Mumbai vs. Assistant Commissioner of Income Tax 34(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes in terms of what we have observed hereinabove

ITA 1464/MUM/2024[2013-14]Status: DisposedITAT Mumbai17 Sept 2024AY 2013-14

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(1)Section 143(2)Section 250Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Mr. Colathur N. Ram Vs. ACIT 35(1) 2nd Floor, Pratyakshakar Bhavan, Waheeda bldg, Bandra East, 19 Nargis Dutt Road, Mumbai-400051 Pali Hill, Bandra West, Mumbai-400050. PAN/GIR No. AAIPR4661A (Appellant) .. (Respondent) Assessee by Shri. Prakash D. Jotwani Revenue by Shri. H.M. Bhatt (SR.DR.) Date of Hearing 18/06/2024 Date of Pronouncement 17/09/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been preferred against the impugned order dated 13.03…

Anil Bhardwaj, Zambia vs. DCIT-ACIT-Int-Tax Gurgaon, Gurgaon

In the result, the Appeal filed by the Assessee is allowed

ITA 1250/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Aug 2024AY 2020-21

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1250/Del/2024 (A.Y 2020-21) Anil Bhardwaj Dcit/Acit 5994, Benakale Road, P. O Vs. International Tax, Box No. 31776, Northmead, Office Of Acit-Dcit Int- Near Rhodes Park School, Tax, Gurgaon Lusaka-10101, Zambia, Ny (Respondent) Pan No. Anlpb2321F (Appellant)

For Appellant: Sh. Shailesh Kumar, CA

Section 143(3)Section 144C(13)Section 54Section 54F

…1 Anil Bhardwaj Zambia IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE Dr. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1250/DEL/2024 (A.Y 2020-21) Anil Bhardwaj DCIT/ACIT 5994, Benakale Road, P. O Vs. International Tax, Box No. 31776, Northmead, Office of ACIT-DCIT INT- Near Rhodes Park School, TAX, Gurgaon Lusaka-10101, Zambia, NY (RESPONDENT) PAN No. ANLPB2321F (APPELLANT) Assessee by : Sh. Shailesh Kumar, CA Department Sh. Vijay B Vasanta, CIT DR by: Date of Hearing 07.08.2024 Date of Pronouncement 29.08.2024 ORDER PER YOGESH KUMAR U.…

Simran Bagga, Dubai vs. ACIT, Circle Int. Taxation, 1(1)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1786/DEL/2023[2020-21]Status: DisposedITAT Delhi04 Jan 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Anshul Kumar, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(2)Section 143(3)Section 270A(9)(a)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1786/Del/2023 : Asstt. Year: 2020-21 Simran Bagga, Vs ACIT, C/o CA Anshul Kumar/ CA Satish Circle-1(1)(2), Kumar Lalit Vanjani & Co., CA, International Taxation, 16, Nehru Apartments, Outer Ring New Delhi Road, Kalkaji, New Delhi-110019 (APPELLANT) (RESPONDENT) PAN No. ALGPC5171K Assessee by : Sh. Anshul Kumar, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 11.10.2023 Date of Pronouncement: 04.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member:…

M/S Sanjeev Chirania HUF, Mumbai vs. Income Tax Officer, Ward-28(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 251/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Mar 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2015-16 M/S Sanjeev Chirania Huf, Ito-28(3)(1), 301, Sona Chambers, 507/509 Tower No. 6, Vashi Railway Vs. Jss Road, Chira Bazar, Station Commercial Marine Lines – East, Complex, Vashi, Mumbai-400 002. Navi Mumbai-400703 Pan No. Aarhs 4527 D Appellant Respondent Assessee By : Ms. Ritu Kamalkishor, Ar Revenue By : Mr. Milind S. Chavan, Cit-Dr : Date Of Hearing 23/03/2023 : Date Of Pronouncement 31/03/2023 Order

For Appellant: Ms. Ritu Kamalkishor, ARFor Respondent: Mr. Milind S. Chavan, CIT-DR

Section 147Section 148Section 271F

…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: 2015-16 M/s Sanjeev Chirania HUF, ITO-28(3)(1), 301, Sona Chambers, 507/509 Tower No. 6, Vashi Railway Vs. JSS Road, Chira Bazar, Station Commercial Marine Lines – East, Complex, Vashi, Mumbai-400 002. Navi Mumbai-400703 PAN No. AARHS 4527 D Appellant Respondent Assessee by : Ms. Ritu Kamalkishor, AR Revenue by : Mr. Milind S. Chavan, CIT-DR : Date of Hearing 23/03/2023 : Date of pronouncement 31/03/2023 ORDER PER OM PRAKASH KANT, AM This…