Sonu Realtors (P) Ltd. v. Deputy Commissioner of Income-tax, 14(3)(2), Mumbai

97 Taxmann.com 534Reported decision2018#16264 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 139(1)Section 147 Section 148 Section 23 Section 23(1)(a)Section 23(1)(c)Section 23(5)Section 24

Issues it is cited on

section 23(1)(c)section 23(1)(a)section 23(1)annual value section 22 section 23 previous year section 25 section 13 section 148 section 147 section 250

Judgments citing Sonu Realtors (P) Ltd. v. Deputy Commissioner of Income-tax, 14(3)(2), Mumbai

Navbharat Potteries Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - Circle 7(1)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed in above

ITA 2700/MUM/2024[2016-17]Status: DisposedITAT Mumbai05 Mar 2025AY 2016-17

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhan

Section 142(1)Section 143(3)Section 147Section 148Section 22Section 23(1)(c)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2700/MUM/2024 (A.Y: 2016-17) Navbharat Potteries Pvt. Ltd. A-501, Navbharat Estates, Zakaria Bunder Road Sewri (W), Mumbai- 400 015 PAN: AAACN1657M (Appellant) DCIT Circle 7(1)(1), Aayakar Bhavan, Vs. Mumbai-400 020 (Respondent) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement : : : : Shri Dharan Gandhi, Ld. AR Ms. Monika H. Pande, Ld. DR 06.12.2024 05.03.2025 ORDER PER RAJ KUMAR CHAUHAN (J.M.): 1. This ap…

Ambika Trading Corporation, Mumbai vs. DCIT 24(1), Mumbai

In the result the appeals filed by the assessee for both assessment years stands partly allowed

ITA 6058/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Feb 2025AY 2015-16

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 139(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No.6057/Mum/2024 Assessment Year: 2014-15 & I.T.A. No.6058/Mum/2024 Assessment Year: 2015-16 Ambika Trading Vs. Assessing Officer, Corporation NFAC, Delhi 101, Shree Ambashanti DCIT 24(1), Chambers, Piramal Chamber, Opp. Hotel Leena, Lal Baug Parel, Andheri Kurla Road, Mumbai-400012. Andheri (East), Mumbai-400059. PAN:AAJFA1123H (Appellant) (Respondent) Appellant by Shri.Dalpat Shah Respondent by Shri.Ram Krishn Kedia, SR. D.R. Date of Hearing 30.01.2025 D…

Ambika Trading Corporation, Mumbai vs. DCIT 24(1), Mumbai

In the result the appeals filed by the assessee for both assessment years stands partly allowed

ITA 6057/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Feb 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 139(1)Section 147Section 148

The DCIT, Central Circle-1, Baroda vs. Shri Dhaval D. Patel, Baroda

In the result, the file is being restored to the Ld

ITA 1461/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad10 Nov 2022AY 2014-15

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 23(1)(a)Section 24

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member IT(SS)A No. 207/Ahd/2018 Assessment Year 2013-14 The DCIT, Shri Dhaval D. Central Circle-1, Patel, Aayakar Bhavan, Vs 901, Arundeep, Race Course Circle-1, Race Course Circle, Baroda-390007 Vadodara-390007 (Appellant) PAN: AEKPP4961R (Respondent) Assessment Year 2014-15 The DCIT, Shri Dhaval D. Central Circle-1, Patel, Aayakar Bhavan, Vs 901, Arundeep, Race Course Circle-1, Race Course Circle, Baroda-390007 Vadodara-390007 (Appellant) PAN: AEKPP4961R (Respondent) Ass…

Shri Kamal Kumar, New Delhi vs. ACIT, New Delhi

The appeal is allowed and the impugned orders are set aside

ITA 2003/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Apr 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Kamal Kumar Vs. Acit, 13, Ashoka Avenue Road, Central Circle-26, E-2, Dlf Farms Chattarpur, Room No. 323, Ara Centre, New Delhi Jhandewalan, New Delhi (Appellant) (Respondent)

Section 132Section 153ASection 23(1)(c)Section 234ASection 234BSection 234CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Kamal Kumar Vs. ACIT, 13, Ashoka Avenue Road, Central Circle-26, E-2, DLF Farms Chattarpur, Room No. 323, ARA Centre, New Delhi Jhandewalan, New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Rajesh Malhotra, CA and Ms. Shivangi Kumar, Adv. Revenue by Ms. Swati Joshi, CIT-DR Date of hearing: 11.04.2022 Date of Pronouncement: 28.04.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the assessee against order dated 18/01/2017 in appeal no…

Suman P Khurana, Mumbai vs. ACIT Central Circle-3(2), Mumbai

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

ITA 2415/MUM/2019[2012-13]Status: DisposedITAT Mumbai18 Apr 2022AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 2415/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2012-13) Suman P. Khurana बिधम/ Acit, Central Circle-3(2) Room No.402, 4Th Floor, 501, Raheja Centre, Free Press Vs. Journal Marg, Nariman Point, Aayakar Bhawan, Maharshi Mumbai-400021. Karve Road, Churchgate, Mumbai-400020.S स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahpk0190Q (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Shekhar Gupta Revenue By: Shri Hoshang B. Irani सुनवाई की तारीख / Date Of Hearing: 24/01/2022 घोषणा की तारीख /Date Of Pronouncement: 18/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 21.02.2019 Passed By The Commissioner Of Income Tax (Appeals) -51, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012- 13. 2. The Assessee Has Raised The Following Grounds: - “1. The Learned Cit(A) Has Erred In Law & On The Facts Of The Case In Estimating The Annual Value Of The Property At Maker Chambers Iv, Nariman Point, Mumbai At Rs.82,86,301/- As Against Nil Declared By The Assessee & Denying The Exemption Claimed U/S 23(1)(C) By The Assessee. A.Y. 2012-13 2. The Learned Cit(A) Has Erred In Law & On The Facts Of The Case In Estimating The Value Of The Property At Gujranwala Town, Delhi At Rs.6,60,000/- As Against Nil Declared By The Assessee & Denying The Exemption Claimed U/S 23(1)(C) By The Assessee.

For Appellant: Shri Shekhar GuptaFor Respondent: Shri Hoshang B. Irani

Section 143(2)Section 14ASection 23(1)(a)Section 23(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 2415/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2012-13) Suman P. Khurana बिधम/ ACIT, Central Circle-3(2) Room No.402, 4th Floor, 501, Raheja Centre, Free Press Vs. Journal Marg, Nariman Point, Aayakar Bhawan, Maharshi Mumbai-400021. Karve Road, Churchgate, Mumbai-400020.s स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHPK0190Q (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Shekhar Gupta Revenue by: Shri Hoshang B. Irani सुनवाई की तारीख / Date of Hearing: 24/01/2…