How many judgments cite Sonu Realtors Pvt Ltd. v. DCIT (?

21 judgments on BharatTax cite Sonu Realtors Pvt Ltd. v. DCIT ( (139 ITD 504), spanning 2016 to 2024.

Which sections of the Income Tax Act does Sonu Realtors Pvt Ltd. v. DCIT ( come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 23(1)(c), Section 131, Section 132, Section 139(1).

Sonu Realtors Pvt Ltd. v. DCIT (

139 ITD 504Income Tax Appellate Tribunal2012#5412 most cited

What is Sonu Realtors Pvt Ltd. v. DCIT ( authority for?

The annual value of a property that remained vacant throughout the year is to be assessed at 'NIL' under section 23(1)(c) of the Income Tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

Sonu Realtors Pvt Ltd · DCIT · section 23(1)(c) · annual value · vacant property · NIL annual value · ITAT · self occupied property · annual letting value

Sections most often in play

Section 1961 Section 143(3)Section 23(1)(c)Section 131 Section 132 Section 139(1)Section 142(1)Section 143(2)

Issues it is cited on

self occupied property section 80l section 23(2)section 23(1)section 2(31)annual letting value interest on interest annual value section 22 section 40a(3)share application money addition u/s 68

Judgments citing Sonu Realtors Pvt Ltd. v. DCIT (

Sharan Hospitality P. Ltd, Mumbai vs. DCIT Cir 9(3), Mumbai

In the result, the assessee’s appeal is dismissed

ITA 6717/MUM/2012[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. No. 6717/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) Sharan Hospitality Private Limited Dy. Cit – Circle 9(3) बनाम/ Ground Floor, Gys Infinity, Mumbai Paranjape ‘B’, Scheme, Subhas Road, Vs. Vile Parle (E), Mumbai-57 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagcs 8608 F (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Priyanka Jain ""यथ" क" ओर से/Respondent By : Shri K. Mahondas सुनवाई क" तार"ख / : 26.5.2016 Date Of Hearing घोषणा क" तार"ख / : 12.9.2016 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: This Is An Appeal By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)-20, Mumbai (‘Cit(A)’ For Short) Dated 18.9.2012, Dismissing The Assessee’S Appeal Contesting Its Assessment U/S.143(3) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) For The Assessment Year (A.Y.) 2009- 10 Vide Order Dated 22.12.2011. 2. The Only Issue Arising In This Appeal Is The Correct Amount At Which The Annual Value In Respect Of The Assessee’S Swami Vivekanand (S.V.) Road, Mumbai Property

For Appellant: Ms. Priyanka JainFor Respondent: Shri K. Mahondas

Section 143(3)Section 22Section 23

…g led to exhibit the efforts toward the same. Reliance is also placed on a number of decisions by the tribunal, viz, Kamal Mishra vs. ITO [2008] 19 SOT 251 (Del- Trib); Smt. Poonam Sawhney vs. AO [2008] 20 SOT 69 (Del.); Asst. CIT vs. Dr. Prabha Sanghi [2012] 139 ITD 504 (Del); DLF Office Developers vs. Asst. CIT [2008] 23 SOT 19 (Del); Indu Chandra vs. Dy. CIT (in ITA No. 96/2011 (Luck.); Shakuntala Devi vs. Dy. DIT (in ITA No. 1524/Bang/2010 dated 20.12.2011); 5 Sharan Hospitality Private Limited vs. Dy. CIT Aryabhata Properties Ltd. vs. Asst. CIT (in ITA No. 6928/Mum/2011 dated 31.7.2013); and Asst. CIT vs. S…