Sohar Siraj Lokhandwala v. ACIT

77 Taxmann 302High Court1994#14421 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 10(23C)Section 11Section 11(4A)Section 12Section 143(3)Section 147Section 148Section 2(15)

Issues it is cited on

section 147(a)section 11(4a)section 10(23c)(vi)corpus donationproviso to section 2(15)mere change of opinionsection 10(23c)section 2(15)section 57childchange of opiniontangible material

Judgments citing Sohar Siraj Lokhandwala v. ACIT

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

Appeal is dismissed

ITA 4307/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. Vs. (Appellant) (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. ITO, Exemption Ward-2(4), Mumbai

ITA 4306/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Appellant) Vs. (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4261/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Nov 2024AY 2009-10

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K (Appellant) Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. (Respondent) Vs. Present for: Assessee by : Shri P. J. Pard…

Mehli Mehta Music Foundation, Mumbai vs. Income Tax Officer, Exemption Ward-2(4), Mumbai

ITA 4260/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4260/M/2023 [Assessment Year: 2014-15] ITA No.4261/M/2023 [Assessment Year: 2009-10] ITA No.4306/M/2023 [Assessment Year: 2016-17] ITA No.4307/M/2023 [Assessment Year: 2017-18] Mehli Mehta Music Foundation 2, Banoo Mansion, Cumballa Hill Road, Kemps Corner, Mumbai- 400026. PAN: AAATT2799K Income Tax Officer, Exemption Ward- 2(4) 609, 6th floor, MTNL Building, Cumballa Hill, Mumbai- 400026. Vs. (Appellant) (Respondent) Present for: Assessee by : Shri P. J. Pard…

Mirah Dekor Pvt Ltd, Mumbai vs. DCIT CC 14, Mumbai

The appeals are partly allowed

ITA 6809/MUM/2019[2009-10]Status: DisposedITAT Mumbai12 Nov 2021AY 2009-10
Section 133ASection 14ASection 234A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 6809/Mum/2019 (Assessment Year 2009-10) I.T.A. No. 6810/Mum/2019 (Assessment Year 2010-11) I.T.A. No. 6811/Mum/2019 (Assessment Year 2016-17) Vs. DCIT, CC-2(1) Mirah Dekor Pvt. Ltd. 208, Parvati Industrial Pratishtha Estate, Sunmill Compound Bhavan Lower Parel-West M.K. Road Mumbai-400 013. Mumbai 400020. PAN : AABCM4262A (Appellant) (Respondent) Assessee by Shri K.P. Dewani Department by Shri Tharian Oommen Date of Hearing 16.08.2021 Date of Pronouncement 12.11.2021 O R D E R Per Shamim Ya…

Pallavi Pandey, Mumbai vs. DCIT (CC) 2(3), Mumbai

In the result the appeals hereinabove are partly allowed

ITA 7124/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Dec 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2013-14

For Appellant: Shri Anil Shathe, A.RFor Respondent: Shri Manpreet Singh Duggal, D.R
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2013-14 Mrs. Pallavi Pandey, DCIT (CC) 2(3), Premises No.1 & 2, 8th Floor, Room No.803, 4th Floor, Old CGO Bldg. Shreepati Arcade, Vs. Pratishtha Bhavan, August Kranti Marg, M.K. Road, Nana Chowk, Mumbai - 400020 Mumbai – 400 036 PAN: AGUPC 1894N (Appellant) (Respondent) Assessment Year: 2013-14 Shri Rajendra DCIT (CC) 2(3), Chaturvedi, 8th Floor, Room No.803, Premises No.1 & 2, Old CGO Bldg. 4th Floor, Pratishtha Bhavan, Vs. Shreepati Arcade, M.K.…

Shri. Rajendra Chaturvedi, Mumbai vs. DCIT CC 2 (3), Mumbai

In the result the appeals hereinabove are partly allowed

ITA 7581/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Dec 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2013-14

For Appellant: Shri Anil Shathe, A.RFor Respondent: Shri Manpreet Singh Duggal, D.R
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2013-14 Mrs. Pallavi Pandey, DCIT (CC) 2(3), Premises No.1 & 2, 8th Floor, Room No.803, 4th Floor, Old CGO Bldg. Shreepati Arcade, Vs. Pratishtha Bhavan, August Kranti Marg, M.K. Road, Nana Chowk, Mumbai - 400020 Mumbai – 400 036 PAN: AGUPC 1894N (Appellant) (Respondent) Assessment Year: 2013-14 Shri Rajendra DCIT (CC) 2(3), Chaturvedi, 8th Floor, Room No.803, Premises No.1 & 2, Old CGO Bldg. 4th Floor, Pratishtha Bhavan, Vs. Shreepati Arcade, M.K.…