Siwani v. CIT

232 Taxmann 335Supreme Court of India2015#19997 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 54FSection 142(1)Section 143(3)Section 133(6)Section 250Section 54BSection 54CSection 54D

Issues it is cited on

section 54f(1)long-term capital assetdate of transfersection 54fsection 54section 32section 115jsection 234blong term capital gainsection 115section 11section 25

Judgments citing Siwani v. CIT

Kusum Sahgal, Gurugram vs. ACIT, Circle-19(2), Delhi

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

ITA 341/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Kusum Sahgal, Through Lr Shri Vs. Acit, Circle-19(2), Viney Sagar Sahgal, New Delhi Mg-2002, The Magnolias, Golf Course Road Dlf Phase-V, Gurugram, 122 002 Haryana Pan :Aatps3766J (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(2)Section 250Section 54BSection 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Kusum Sahgal, Through LR Shri Vs. ACIT, Circle-19(2), Viney Sagar Sahgal, New Delhi MG-2002, The Magnolias, Golf Course Road DLF Phase-V, Gurugram, 122 002 Haryana PAN :AATPS3766J (Appellant) (Respondent) Assessee by Shri Sanjay Kumar Jain, CA & Shri Saurav Jain, Advs. Department by Shri Kailash Dan Ratnoo, CIT(DR) Date of hearing 28.08.2025 Date of pronouncement 21.11.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the…

Income Tax Officer, Mumbai vs. Sheriar Phirojsha Irani, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 2835/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Sept 2024AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Anuj KisandwalaFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR
Section 143Section 143(3)Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 2835/Mum./2024 (Assessment Year : 2018–2019) Income Tax Officer, Room No. 526, 5th Floor, ……………. Appellant Aayakar Bhavan,M. K. Road, Maharashtra-400020 v/s Sheriar Phirojsha Irani 3, Phirojsha Building, 70C, A. K. Marg, Gowalia Tank, ……………. Respondent Maharashtra-400036 PAN-AAAPI0737Q Assessee by : Shri Anuj Kisandwala Revenue by : Shri. Ashok Kumar Ambastha Sr. DR Date of Hearing – 25/07/2024 Date of Order – 27/09/2024 O R D E R PER SANDEEP SINGH KAR…

Shweta Singh, Mumbai vs. ITO-Ward 33(3)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 3528/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 Mar 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Vipul JoshiFor Respondent: Shri Manoj Kumar
Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3528/Mum./2023 (Assessment Year : 2013–14) Shweta Singh 1406, „B‟ Wing, Building no.2 ……………. Appellant Silver Oak, Raheja Willows, Akurli Road Lokhandwala, Mumbai 400 101 PAN – AXHPS7021F v/s Income Tax Officer ……………. Respondent Ward–33(3)(2), Mumbai Assessee by : Shri Vipul Joshi Revenue by : Shri Manoj Kumar Date of Hearing – 14/03/2024 Date of Order – 21/03/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the ass…

ACIT Circle-1, Kalyan vs. Shri. Krishnan Muthukumar, Thane

ITA 7450/MUM/2019[2016-17]Status: DisposedITAT Mumbai06 Sept 2021AY 2016-17

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Acit, Circle-1 Shri Krishnan Muthukumar 1St Floor, Mohan Plaza, Vs. 31/348, Aksharmahol Chs, Wayale Nagar, Kalyan, Telang Cross Road, West – 421301 Road No.1, Matunga (East) Mumbai -400 019 Pan No. Aakpm0170D (Revenue) (Assessee)

For Appellant: Ms. Ritu Kamal Kishore, A.RFor Respondent: Shri Gurbinder Singh, D.R
Section 143(3)Section 54FSection 64(1)(iv)

…ACIT, Circle-1, Kalyan West Vs. Shri. Krishna Muthukumar 1 ITA No. 7450/Mum/2019 – A.Y 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ACIT, Circle-1 Shri Krishnan Muthukumar 1st Floor, Mohan Plaza, Vs. 31/348, Aksharmahol CHS, Wayale Nagar, Kalyan, Telang Cross Road, West – 421301 Road No.1, Matunga (East) Mumbai -400 019 PAN No. AAKPM0170D (Revenue) (Assessee) Assessee by : Ms. Ritu Kamal Kishore, A.R Revenue by : Shri Gurbinder Singh, D.R Date of Hearing : 09/06/2021 Date of pronouncement : 06/09/2…