Shyam Sunder Behl v. Addl. CIT

147 Taxmann 1High Court2005#9621 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 1961Section 143(3)Section 23(1)(c)Section 131Section 132Section 139(1)Section 142(1)Section 143(2)

Issues it is cited on

self occupied propertysection 80lsection 23(2)section 23(1)section 2(31)annual letting valueinterest on interestannual valuesection 22section 40a(3)share application moneyaddition u/s 68

Judgments citing Shyam Sunder Behl v. Addl. CIT

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2776/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Nov 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2775/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2774/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2773/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2772/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTER CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2771/DEL/2022[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2770/DEL/2022[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER ITA Nos.2770 to 2776/DEL/2022 (Assessment Years : 2013-14 to 2019-20) The Kumar Family Trust, vs. ACIT, Central Circle 4, F – 14/15, Pushpanjali Farms, New Delhi. Dwarka Road, Bijwasan, New Delhi – 110 061. (PAN: AAATT6581H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akkal Dudhwewala, CA REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 20.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed seven appeals against t…

ST. GEORGE TRUST,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

In the result, appeal of the assessee is allowed

ITA 1795/CHNY/2024[-]Status: DisposedITAT Chennai01 Oct 2024

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri Muthu Abirami, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, उपा"" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1795/Chny/2024 St. George Trust, The Commissioner of No.11 Lake View Garden, Vs. Income Tax (Exemptions), Agraharam, Korattur, Chennai. Chennai – 600 080. [PAN: ABGTS 7296D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee by : Shri Muthu Abirami, Advocate ""थ" की ओर से /Revenue by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/Date…

ITO, NEW DELHI vs. M/S ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

In the result, the cross-objection filed by the assessee is dismissed

ITA 2731/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Jul 2024AY 2007-08

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

Section 143(3)Section 14ASection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI G.S.PANNU, VICE PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2007-08] DCIT, vs Ansal Housing & Construction Ltd., Central Circle-20, UGF-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. PAN-AAACA0377R APPELLANT RESPONDENT C.O.No.222/Del/2010 [In ITA No.2731/Del/2010] [Assessment Year : 2007-08] Ansal Housing & Construction Ltd., vs DCIT, UGF-15, Indraprastha Building, 21, Central Circle-20, Barakhamba Road, New Delhi. New Delhi. PAN-AAACA0377R APPELLANT RESPONDENT Appellant by Ms. Kirti Sankratyaya…

CAREER EDUCOM ACADEMY,RAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the appeal of assessee is allowed

ITA 204/RPR/2018[section 80G]Status: DisposedITAT Raipur21 Sept 2022

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.204/Rpr/2018 (ननधाारण वषा / Assessment Year :Na) Career Educom Academy, Vs Cit(Exemption), Bhopal Jalvihar Colony, Raipur-492001 Pan No. : Aaecc 3374 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 12ASection 13(1)(c)Section 80GSection 80G(5)Section 80G(5)(vi)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.204/RPR/2018 (ननधाारण वषा / Assessment Year :NA) Career Educom Academy, Vs CIT(Exemption), Bhopal Jalvihar Colony, Raipur-492001 PAN No. : AAECC 3374 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri R.B.Doshi, CA राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, Sr. DR सुनिाई की तारीख / Date of Hearing : 29/07/2022 घोषणा की तारी…

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

ITA 267/JPR/2020[2014-15]Status: DisposedITAT Jaipur13 Sept 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri G.M. Mehta (CA)For Respondent: Shri B.K. Gupta (PCIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 41Section 41(1)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 267/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke I.T.O., Shri Amit Agarwal, Ward 4(1), Vs. 101, Near Pondrik Park, Jaipur. Brahampuri, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARYPA 2525 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (PCIT-DR) fu/kZkfjrh dh vksj ls@ Assessee by : Shri G.M. Mehta…