Smt. Samanthapudi Lavanya v. ACIT (189 IT Smt. Samanthapudi Lavanya v. ACIT (

50 SOT 87Income Tax Appellate Tribunal2012#18014 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2023.

Also reported as

189 ITD 401

Issues it is cited on

abatement of assessmentapproval under section 151material facts necessary for assessmentadditional depreciationblock of assetssection 153a(1)satisfaction noteaccommodation entrysection 151section 133genuineness of the transactionsection 133(6)

Judgments citing Smt. Samanthapudi Lavanya v. ACIT (189 IT Smt. Samanthapudi Lavanya v. ACIT (

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 1557/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 May 2023AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Yogesh Thar/ Ms. AyushiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 148Section 153C

…he following decisions of this contention, the Ld. Counsel relied on the following decisions of the Tribunal:  Smt. Samanthapudi Lavanya v. ACIT (189 IT Smt. Samanthapudi Lavanya v. ACIT (189 ITD 401) (Vizac T.) D 401) (Vizac T.)  ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.) ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.) ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.)  Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) 9.5 The Ld. Counsel of the assessee accordingly contended that The Ld. Counsel of…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 1054/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 May 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Yogesh Thar/ Ms. AyushiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 148Section 153C

…he following decisions of this contention, the Ld. Counsel relied on the following decisions of the Tribunal:  Smt. Samanthapudi Lavanya v. ACIT (189 IT Smt. Samanthapudi Lavanya v. ACIT (189 ITD 401) (Vizac T.) D 401) (Vizac T.)  ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.) ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.) ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.)  Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) 9.5 The Ld. Counsel of the assessee accordingly contended that The Ld. Counsel of…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 1053/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 May 2023AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Yogesh Thar/ Ms. AyushiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 148Section 153C

…he following decisions of this contention, the Ld. Counsel relied on the following decisions of the Tribunal:  Smt. Samanthapudi Lavanya v. ACIT (189 IT Smt. Samanthapudi Lavanya v. ACIT (189 ITD 401) (Vizac T.) D 401) (Vizac T.)  ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.) ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.) ITO v. Arun Kumar Kapoor (50 SOT 87) (Amritsar T.)  Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) Mr. Nilesh Bharani v. DCIT (ITA No. 612/Mum/2020) 9.5 The Ld. Counsel of the assessee accordingly contended that The Ld. Counsel of…

M/S. Sumer Builders Private Limited, Mumbai vs. DCIT-Central Circle-5(3), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 580/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12 M/S. Sumer Builders Pvt. The Dy. Commissioner Of Ltd., Income Tax, 220, Commerce House, Central Circle – 5(3), 140, Nagindas Master (Erstwhile The Assistant Road, Commissioner Of Income Vs. Fort, Mumbai – 400 023 Tax, Central Circle-36, Pan: Aaacs7947P Mumbai), 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present For: Assessee By : Shri Nishit Gandhi, A.R. Revenue By : Shri T.S. Khalsa, D.R. Date Of Hearing : 25.11.2020 Date Of Pronouncement : 08.01.2021 O R D E R

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…R. therefore, submitted that the said assessment order is bad in law and is invalid and may kindly be quashed. In defence of his arguments the Ld. A.R. relied on the following decisions: 1. ITO vs. Arun Kumar Kapoor (2011) 16 taxmann.com 373 (Amritsar)/(2012) 50 SOT 87 (Amritsar) (URO)/(201) 140 TTJ 249 (Amritsar) 2. ACIT vs. Shri Srinivas Rao Hoskote in ITA No.1154 & 1155/Bang/2015. The Ld. A.R. therefore submitted that the order of Ld. CIT(A) may kindly be set aside and the assessment so framed by the AO under section 143 read with section 147 may kindly be quashed as being bad in law and is invalid in the eyes…

JCIT (OSD) Cen Cir 39, Mumbai vs. Krupa Land Ltd, Mumbai

In the result, appeals of the assessee are allowed whereas appeal of the Revenue is dismissed

ITA 604/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Oct 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Jt. Commissioner Of Vs. M/S. Krupa Land Limited Income Tax (Osd), Cc-39 11, B-Wing, Mittal Towers Mumbai Free Press Journal Marg R.No.32(1), Ground Floor Nariman Point Aayakar Bhavan, M.K.Road Mumbai – 400 021 Mumbai – 400 020 Pan/Gir No. Aadck1521E Appellant) .. Respondent)

Section 132Section 143(3)Section 153C

…eased to give necessary directions/findings that Revenue is free to take remedial measures as per law - as observed in para- 7 by Hon‘ble Bangalore ITAT, in Naik‘s case. V. Further, the decision of Hon‘ble ITAT in the case of ITO Vs. Arun Kumar Kapoor (2012) 50 SOT 87 (ASR) - is in favour of Revenue wherein on similar facts Hon‘ble ITAT Did NOT permit action u/s 148 of I.T. Act - but directed Revenue to take recourse to proceedings u/s 153C of I.T. Act, 1961. Hence, Hon‘ble ITAT, Mumbai may kindly follow this decision. VI. The decision of Hon‘ble Andhra Pradesh High Court in the case of Gopal Lal Bhadruka Vs. D…

Smt. Samanthapudi Lavanya v. ACIT (189 IT Smt. Samanthapudi Lavanya v. ACIT ( (50 SOT 87) — Cited in 5 Judgments | BharatTax