Smt. Mina Deogun v. ITO

117 TTJ 121Income Tax Appellate Tribunal2008#22131 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2019.

Judgments citing Smt. Mina Deogun v. ITO

Priya Ranjan Pandit, New Delhi vs. ACIT, Circle- 33(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2481/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Feb 2019AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri P. C. Yadav, AdvFor Respondent: Shri Surender Pal, Sr.D.R
Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.2481/DEL/2018 Assessment Years: 2014-15 Priya Ranjan Pandit, v. ACIT, Circle-33(1), 67, Paschimi Marg, New Delhi. GF, Vasant Vihar, New Delhi. TAN/PAN: ANYPP 0259R (Appellant) (Respondent) Appellant by: Shri P. C. Yadav, Adv. Respondent by: Shri Surender Pal, Sr.D.R. Date of hearing: 19 12 2018 Date of pronouncement: 28 02 2019 O R D E R Per AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee against the impugned order dated 31.01.2017…

Russell Credit Limited, Kolkata vs. J.C.I.T (OSD), Cir - 8, Kolkata

In the result, both the appeals of revenue as well as assessee is partly allowed for statistical purposes

ITA 674/KOL/2013[2009-10]Status: DisposedITAT Kolkata11 Apr 2018AY 2009-10

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 14ASection 46Section 48Section 49Section 49(1)Section 92CSection 92E

…discussion made in para 3.3 above, the long term capital loss arising on account of liquidation of MAL is assessed at Rs.3,75,80,707/-.” 11. On appeal the Ld. CIT(A) relying on the Tribunal’s decision in the case of Smt. Mina Deogun Vs. ITO reported in (2008) 117 TTJ 121 (Kol) as well as the decision of the ITAT Special Bench in the case of DCIT Vs. Manjula J Shah 318 ITR 417 which was later upheld by the Hon’ble Bombay High Court has decided in favour of the assessee and directed the AO to adopt the figure of long term capital loss to be carried forward to the next year at Rs.4,56,14,076/- instead of Rs.3,75,80,…

D.C.I.T Cir - 8, Kolkata. vs. M/S Russel Credit Limited, Kolkata

In the result, both the appeals of revenue as well as assessee is partly allowed for statistical purposes

ITA 629/KOL/2013[2009-10]Status: DisposedITAT Kolkata11 Apr 2018AY 2009-10

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 14ASection 46Section 48Section 49Section 49(1)Section 92CSection 92E

…discussion made in para 3.3 above, the long term capital loss arising on account of liquidation of MAL is assessed at Rs.3,75,80,707/-.” 11. On appeal the Ld. CIT(A) relying on the Tribunal’s decision in the case of Smt. Mina Deogun Vs. ITO reported in (2008) 117 TTJ 121 (Kol) as well as the decision of the ITAT Special Bench in the case of DCIT Vs. Manjula J Shah 318 ITR 417 which was later upheld by the Hon’ble Bombay High Court has decided in favour of the assessee and directed the AO to adopt the figure of long term capital loss to be carried forward to the next year at Rs.4,56,14,076/- instead of Rs.3,75,80,…

Smt. Mina Deogun v. ITO (117 TTJ 121) — Cited in 3 Judgments | BharatTax