Sohan Singh v. ITO

16 ITD 272Income Tax Appellate Tribunal1986#12230 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Judgments citing Sohan Singh v. ITO

Maker Tower 'F' Premises Co.Op. Soc. Ltd., Mumbai vs. ACIT 17 (2), Mumbai

In the result, the appeal is dismissed with no order as to costs

ITA 6386/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Jul 2021AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: Shri Mahendra GohelFor Respondent: Shri Gurbinder Singh
Section 22Section 24

…ciety Ltd. v/s ITO, ITA no.2286/Mum./2008, 29.5.2009;  Sharda Chambers Premises Co. Op. Society Ltd. v/s ITO, ITA no.1234/Mum./2008, order dated 1.9.2009;  Matru Ashish CHS Ltd. v/s ITO, ITA no.316/Mum./2010, order dated 27.8.2010;  S. Sohan Singh v/s ITO, 16 ITD 272 (Del.); and  CIT v/s Bajaj Bhavan Owners Premises Co. Op. Society Ltd., Income Tax Appeal no.3183 of 2010 (Bom.) 6 Maker Tower “F” Premises Co–operative Society Ltd. 6. In Bajaj Bhavan Owners Premises Co. Op. Society Ltd. v/s ITO, Mumbai “B” Bench of the Tribunal in ITA no.5048/Mum./2004, assessment year 2001-02 and ITA no.1433/Mum./2007, for as…

Citi Centre Premises Co-Op.Society Ltd., Mumbai vs. ITO -WD- 31(1)(3), Mumbai

In the result, both the appeals of the assessee are

ITA 3030/MUM/2018[2013-14]Status: DisposedITAT Mumbai01 Feb 2019AY 2013-14

Bench: Shri A.K. Garodia

For Appellant: Shri Lalchand Choudhary, ARFor Respondent: Shri Vijay Kumar Soni, DR
Section 24Section 250(6)

…y, on the similar facts, the Tribunal after considering the decision in ITO vs. Cuffe Parade Sainara Premises Co-operative Society Ltd. 7225/Mum/05 dated 28th April, 2008 for Assessment Year 2002-03 and also the decision in the case of S. Sohan vs. ITO (1986) 16 ITD 272 supra has held vide Para 6 and 7 of its order dated 1.9.2009 as under : “6. We have carefully considered the submissions of the rival parties and perused the material available on record. We find merit in the plea of the ld. Counsel for the assessee that in the case of M/s. Dalamal House Commercial Complex-Premises Co-operative Society Ltd., the T…

Citi Centre Premises Co-Op Socieety Ltd., Mumbai vs. ITO -WD- 31(1)(3), Mumabi

In the result, both the appeals of the assessee are

ITA 3029/MUM/2018[2014-15]Status: DisposedITAT Mumbai01 Feb 2019AY 2014-15

Bench: Shri A.K. Garodia

For Appellant: Shri Lalchand Choudhary, ARFor Respondent: Shri Vijay Kumar Soni, DR
Section 24Section 250(6)

…y, on the similar facts, the Tribunal after considering the decision in ITO vs. Cuffe Parade Sainara Premises Co-operative Society Ltd. 7225/Mum/05 dated 28th April, 2008 for Assessment Year 2002-03 and also the decision in the case of S. Sohan vs. ITO (1986) 16 ITD 272 supra has held vide Para 6 and 7 of its order dated 1.9.2009 as under : “6. We have carefully considered the submissions of the rival parties and perused the material available on record. We find merit in the plea of the ld. Counsel for the assessee that in the case of M/s. Dalamal House Commercial Complex-Premises Co-operative Society Ltd., the T…

Badrikeshwar Co. Op Hsg Sco, Mumbai vs. ITO WD 14(1)(3), Mumbai

In the result the appeal of the assessee is allowed

ITA 564/MUM/2013[2008-09]Status: DisposedITAT Mumbai02 Jun 2016AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.563/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.562/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.5202/Mum/2013 (ननधधारण वषा / Assessment Years : 2008-09) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.564/Mum/2013 (ननधधारण वषा / Assessment Years : 2008-09) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020

Section 271(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “फी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.563/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.562/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं.…

Badrikeshwar Co. Op Hsg Sco, Mumbai vs. ITO WD 14(1)(3), Mumbai

In the result the appeal of the assessee is allowed

ITA 563/MUM/2013[2006-07]Status: DisposedITAT Mumbai02 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.563/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.562/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.5202/Mum/2013 (ननधधारण वषा / Assessment Years : 2008-09) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.564/Mum/2013 (ननधधारण वषा / Assessment Years : 2008-09) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020

Section 271(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “फी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.563/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.562/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं.…

Badrikeshwar Co-Op.Hsg.Soc., Mumbai vs. ITO., Ward-14(1)(3), Mumbai

In the result the appeal of the assessee is allowed

ITA 562/MUM/2013[2006-07]Status: DisposedITAT Mumbai02 Jun 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.563/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.562/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.5202/Mum/2013 (ननधधारण वषा / Assessment Years : 2008-09) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.564/Mum/2013 (ननधधारण वषा / Assessment Years : 2008-09) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020

Section 271(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “फी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.563/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.562/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं.…

Badrikeshwar Co Op Hsg Soc., Mumbai vs. ITO WD 14(1)(3), Mumbai

In the result the appeal of the assessee is allowed

ITA 5202/MUM/2013[2008-09]Status: DisposedITAT Mumbai02 Jun 2016AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.563/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.562/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.5202/Mum/2013 (ननधधारण वषा / Assessment Years : 2008-09) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.564/Mum/2013 (ननधधारण वषा / Assessment Years : 2008-09) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020

Section 271(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “फी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.563/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं./I.T.A. No.562/Mum/2013 (ननधधारण वषा / Assessment Years : 2006-07) Badrikeshwar Co-Op Hsg बनधम/ Income Tax Officer 14(1)(3), Soc,82, Ayakar Bhavan, Vs. Netaji Subhash Road, M K Road, Mumbai-400002 Mumbai-400020 आमकय अऩीर सं.…

Ashoka Roof Gardnes P.Ltd, Mumbai vs. CIT 2, Mumbai

In the result, appeal of the assessee stands allowed

ITA 3684/MUM/2013[2008-09]Status: DisposedITAT Mumbai06 May 2016AY 2008-09

Bench: Shri R C Sharma & Shri Amit Shuklaअशोका "फ गाड"स "ाइवेट "ल"मटेड Vs Commissioner Of Income Tax-2, R.No.344, Aayakar Bhavan, Ashoka Roof Gardens P Ltd., M K Road, 173 Ashoka Shopping Centre, Mumbai -400 020 Lt Road, G T Hospital Compound, Mumbai -400 001 Pan: Aaeca 9035 H अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant By "ी अमर गहलोत Shri Amar Gahlot : "ी एस "ीराम Shri S Sriram Respondent By : "ी राजेश कुमार Shri Rajesh Kumar सुनवाईक"तार"ख /Date Of Hearing : 18-02-2016 घोषणाक"तार"ख /Date Of Pronouncement : 06-05-2016

Section 143(1)Section 263

…rom house property” or under the head ‘business income or profession’. After referring to the following decisions: (i) Home Builders vs JCIT -131 ITD 91 (Mum); (ii) Matru Ashish Co-op Housing Soc. Ltd. vs ITO -144 TTJ 446(Mum); and ; (iii) Sohan Singh vs ITO -16 ITD 272 (Del). He held that there is no application of mind by the AO on this issue and accordingly, he directed the AO to complete the assessment by assessing the income as income from house property. 5. Before us, Ld. Counsel submitted that AO had issued a show cause notice specifically to examine this issue of income received from cellular companies,…

Sohan Singh v. ITO (16 ITD 272) — Cited in 8 Judgments | BharatTax