Shyam Sunder) (2008) 299 ITR 210 (All); Darapaneni Chenna Krishnayya (HUF) v. CIT

291 ITR 98Reported decision2007#20333 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2017.

Judgments citing Shyam Sunder) (2008) 299 ITR 210 (All); Darapaneni Chenna Krishnayya (HUF) v. CIT

DCIT 22(2), Navi Mumbai vs. Rajesh Builders, Mumbai

In the result, appeals of assessee in ITA Nos

ITA 6131/MUM/2012[2005-06]Status: DisposedITAT Mumbai31 May 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 254Section 271(1)(c)

…nsidering the decision of Hon’ble Andhra Pradesh High Court in the case of S Gopal Reddy Vs. CIT (1990) 181 ITR 378 (AP); CIT vs. Janardhan Dass (late through legal heir Shyam Sunder) (2008) 299 ITR 210 (All); Darapaneni Chenna Krishnayya (HUF) Vs. CIT (2007) 291 ITR 98 (A) and wherein it is held that the period of six months for making deposit u/s. 54EC Page 8 of 33 ITA No.2954 & 2955, 6131 & 3454/Mum/2012 Rajesh Builder s (AYs:04-05,05-06,07-08,08-09) of the Act should be reckoned from the dates of actual receipt of the consideration, because in the present case the assessee has received part payment as on th…

Rajesh Builder, Mumbai vs. DCIT 22(2), Mumbai

In the result, appeals of assessee in ITA Nos

ITA 2955/MUM/2012[2008-09]Status: DisposedITAT Mumbai31 May 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 254Section 271(1)(c)

…nsidering the decision of Hon’ble Andhra Pradesh High Court in the case of S Gopal Reddy Vs. CIT (1990) 181 ITR 378 (AP); CIT vs. Janardhan Dass (late through legal heir Shyam Sunder) (2008) 299 ITR 210 (All); Darapaneni Chenna Krishnayya (HUF) Vs. CIT (2007) 291 ITR 98 (A) and wherein it is held that the period of six months for making deposit u/s. 54EC Page 8 of 33 ITA No.2954 & 2955, 6131 & 3454/Mum/2012 Rajesh Builder s (AYs:04-05,05-06,07-08,08-09) of the Act should be reckoned from the dates of actual receipt of the consideration, because in the present case the assessee has received part payment as on th…

Rajesh Builder, Mumbai vs. CIT 22, Mumbai

In the result, appeals of assessee in ITA Nos

ITA 2954/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 May 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 254Section 271(1)(c)

…nsidering the decision of Hon’ble Andhra Pradesh High Court in the case of S Gopal Reddy Vs. CIT (1990) 181 ITR 378 (AP); CIT vs. Janardhan Dass (late through legal heir Shyam Sunder) (2008) 299 ITR 210 (All); Darapaneni Chenna Krishnayya (HUF) Vs. CIT (2007) 291 ITR 98 (A) and wherein it is held that the period of six months for making deposit u/s. 54EC Page 8 of 33 ITA No.2954 & 2955, 6131 & 3454/Mum/2012 Rajesh Builder s (AYs:04-05,05-06,07-08,08-09) of the Act should be reckoned from the dates of actual receipt of the consideration, because in the present case the assessee has received part payment as on th…

Mr.Lemes E. D'Souza, Mumbai vs. ITO Ward 21(3)(3), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 5802/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5802/Mum/2013 ("नधा"रण वष" / Assessment Years : 2009-10) Mr. Lemes E. D’ Souza, Ito – Ward 21(3)(3), बनाम/ Alk Bricks Factory Room No. 507, 5 Th Floor, V. Company, C-11, Pratyakshakar Behind Sakinaka, Bhavan, Motor Training School, B.K.C. Bandra, Opp. Janseva Decoilers, Mumbai – 400 051. Sakinaka, Mumbai – 400 072. "थायी लेखा सं./Pan :Aadpd7091 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri M. SubramanianFor Respondent: Shri Rajesh Kumar Yadev
Section 143(3)Section 2(47)(V)Section 45Section 54ESection 54F

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.5802/Mum/2013 ("नधा"रण वष" / Assessment Years : 2009-10) Mr. Lemes E. D’ Souza, ITO – Ward 21(3)(3), बनाम/ ALK Bricks Factory Room No. 507, 5 th floor, v. Company, C-11, Pratyakshakar Behind Sakinaka, Bhavan, Motor Training School, B.K.C. Bandra, Opp. Janseva Decoilers, Mumbai – 400 051. Sakinaka, Mumbai – 400 072. "थायी लेखा सं./PAN :AADPD7091 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : Shri M.…

Shyam Sunder) (2008) 299 ITR 210 (All); Darapaneni Chenna Krishnayya (HUF) v. CIT (291 ITR 98) — Cited in 4 Judgments | BharatTax