Sunil Kapoor v. CIT

235 Taxmann 279High Court2015#4902 most cited

What is Sunil Kapoor v. CIT authority for?

Additions made by invoking Section 2(22)(e) of the Income-tax Act are deleted when the facts and circumstances are similar to prior judicial precedents and Board circulars.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Also referred to as

Sunil Kapoor v CIT · 375 ITR 1 · Section 2(22)(e) · deemed dividend · addition deleted · CIT(A) relied on precedent · Madras High Court · Subba Reddy

Also reported as

375 ITR 1

Judgments citing Sunil Kapoor v. CIT

ACIT, New Delhi vs. Sh. Sanjay Passi, New Delhi

In the result, the Revenue’s appeal as well as Assessee’s Cross

ITA 1450/DEL/2015[2012-13]Status: DisposedITAT Delhi11 Jul 2018AY 2012-13

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. V.K. Agarwal, A.RFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 127Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 1450/DEL/2015 A.Y. : 2012-13 ACIT, CENTRAL CIRCLE-8, SANJAY PASSI, ROOM NO. 333, VS. 57, GOLF LINKS, ARA CENTRE, JHANDEWALAN NEW DELHI – 110 003 EXTENSION, (PAN: AAGPP7032H) NEW DELHI (APPELLANT) (RESPONDENT) CROSS OBJECTION NO. 280/DEL/2015 A.Y. : 2012-13 SANJAY PASSI, ACIT, CENTRAL CIRCLE-8, 57, GOLF LINKS, VS. ROOM NO. 333, NEW DELHI – 110 003 ARA CENTRE, JHANDEWALAN (PAN: AAGPP7032H) EXTENSION, NEW DELHI (APPELLANT) (RESPONDENT) Department by :…

Mr. Jitendra Kumar Gupta, Meerut vs. ACIT, Meerut

In the result, the Appeal of the is allowed

ITA 274/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2017AY 2012-13

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Sumit Goyal, CAFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 14(3)Section 142(1)Section 143(2)Section 2(22)Section 2(22)(e)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 274/DEL/2016 A.Y. : 2012-13 JITENDRA KUMAR GUPTA ACIT, CIRCLE-1, 219, RAILWAY ROAD, VS. MEERUT MEERUT – 250002 UTTAR PADESH (PANl AARPG5507B) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sumit Goyal, CA Department by : Sh. Kaushlendra Tiwari, Sr. DR. ORDER PER H.S. SIDHU : JM Assessee has filed this Appeal against the impugned Order dated 17.12.2015 passed by the Ld. CIT(A), Meerut relevant to assessment year 2012-13 on the following grounds:- “1. That the A…

Cai Industries P. Ltd., Coimbatore vs. DCIT, Coimbatore

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

ITA 356/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Sept 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.No.356/Mds/2017 ("नधा"रणवष" / Assessment Year: 2013-14) Vs The Dcit, M/S. Cai Industries P Ltd., 1547-A, Avinashi Road, Corporate Circle – 2, Peelamedu, Coimbatore Coimbatore – 641 004. Pan: Aabcc2146F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri S. Sridhar, Advocate अपीलाथ"क"ओरसे/ Appellant By : Shri V. Sreenivasan, Jcit ""यथ"क"ओरसे/Respondent By : 01.08.2017 सुनवाईक"तार"ख/Date Of Hearing : 21.09.2017 घोषणाक"तार"ख /Date Of Pronouncement

For Appellant: Shri V. Sreenivasan, JCITFor Respondent: 01.08.2017
Section 143(3)Section 14ASection 2(22)(e)Section 250(6)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी "ी एन "ी "ी एन एन.आर एन आर आर.एस आर एस एस. गणेशन एस गणेशन गणेशन,"याियक गणेशन "याियक "याियक सद"य "याियक सद"य सद"य एवं सद"य एवं एवं "ी एवं "ी "ी ए. मोहन "ी मोहन मोहन अलंकामणी मोहन अलंकामणी अलंकामणी,लेखा अलंकामणी लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.356/Mds/2017 ("नधा"रणवष" / Assessment Year: 2013-14) Vs The DCIT, M/s. CAI Industries P Ltd., 1547-A, Avinashi Road, Corporate Circle – 2…

Bharat Bir Mohindra, Chennai vs. ACIT, Chennai

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

ITA 462/CHNY/2013[2007-08]Status: DisposedITAT Chennai04 Sept 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A. No. 462/Mds/2013 "नधा"रण वष" /Assessment Year : 2007-2008

For Appellant: Shri. K. Gangadhara Sastry, ITPFor Respondent: Shri. P. Suresh Rao, JCIT
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(22)Section 2(22)(e)

…आयकर अपील"य अ"धकरण, ‘’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी चं" पूजार", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 462/Mds/2013 "नधा"रण वष" /Assessment year : 2007-2008 Bharat Bir Mohindra, Vs. The Assistant Commissioner of No.3-E, Mnasarovar, Income Tax, Binny Road, Poes Garden Company Circle II(3) Chennai 600 006. Chennai. [PAN AAEPM 4105A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. K. Gangadhara Sastry,…