Thiduvil Balakrishnan v. DCIT

151 Taxmann.com 484Income Tax Appellate Tribunal2023#16791 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 142A(6)Section 143(3)Section 153Section 16ASection 2(7A)Section 234ASection 234CSection 250

Issues it is cited on

section 56(2)(vii)(c)section 50c(1)section 56(2)(x)full value of considerationsection 56(2)(vii)stamp duty valuesection 56(2)section 50csection 50fair market valuesection 56income from other sources

Judgments citing Thiduvil Balakrishnan v. DCIT

Tiruchangodu Ramasamy Khannaiyann Sarasuwathi, Coimbatore vs. DCIT, Central Circle-1, Coimbatore

ITA 3135/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Mar 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. T. Banusekar, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 142A(6)Section 143(3)Section 234ASection 250Section 50CSection 56(2)(vii)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस "व"वने" र"व, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3135/Chny/2025 "नधा%रण वष% / Assessment Year: 2014-15 Thiruchangodu Ramasamy DCIT, Khannaiyann Sarasuwathi, vs. Central Circle -1, 67, Avarampalayam Road, Coimbatore. K.R. Puram, Coimbatore – 641 006. [PAN: ALTPS-9452-J] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T. Banusekar, Advocate ()यथ…

ACIT-CC-7(3), Mumbai vs. Mangalprabhat Gumanmal Lodha, Mumbai

In the result, appeal of the revenue is dismissed

ITA 2246/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Jul 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri Niraj Seth, A/RFor Respondent: Shri Aditya M. Rai, Sr. D/R
Section 24Section 56(2)(vii)

…आयकर अपीलीय अधिकरण, मुंबई & IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI "A" BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER I.T.A. No. 2246/Mum/2025 Assessment Year: 2014-15 ACIT, CC - 7(3), Mumbai MANGALPRABHAT GUMANMAL LODHA 412, 17G Vardhman Chamber Vs Cawasji Patel Street Fort Mumbai- 400001 [PAN: AABPBL6198F] अपीलार्थी/ (Appellant) प्रतर्थी/ (Respondent) Assessee by : Shri Niraj Seth, A/R Revenue by : Shri Aditya M. Rai, Sr. D/R सुनवाई की तारीख/Date of Hearing : 02/07/2025 घोषणा की तारीख /Date of Pronouncement: 03/07/2025…

Hbs View Private Limited, Mumbai vs. Pr. Commissioner of Income Tax - 8, Mumbai

In the result, appeal of the revenue is dismissed

ITA 2246/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Jan 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Niraj Seth, A/RFor Respondent: Shri Aditya M. Rai, Sr. D/R
Section 24Section 56(2)(vii)

…| आयकर अपील"य अ"धकरण "यायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 2246/Mum/2025 Assessment Year: 2014-15 ACIT, CC – 7(3), Mumbai MANGALPRABHAT GUMANMAL LODHA Vs 412, 17G Vardhman Chamber Cawasji Patel Street Fort Mumbai - 400001 [PAN: AABPL6198F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Niraj Seth, A/R Revenue by : Shri Aditya M. Rai, Sr. D/R सुनवाई क" तार"ख/Date of Hearing : 02/07/2025 घोषणा क" तार"ख /Date of Pronouncement: 03/07/2025…

Go Fashion (India) Limited, Nungambakkam, Chennai vs. PCIT, Chennai-1, Nungambakkam Chennai

In the result, the appeal filed by the assessee is allowed statistical purposes

ITA 939/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.939/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19 Go Fashion (India) Ltd., The Principal Commissioner Of 4 (Old 144), Sathak Center, Vs. Income Tax, Fifth Floor, Chennai-1. Nungambakkam High Road, Nungambakkam S.O, Nungabakkam, Chennai-600034. [Pan: Aadcg 9557C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri S. Ramachandran, Fca Hiथ" की ओर से /Respondent By Shri R. Clement Ramesh Kumar, Cit : सुनवाई की तारीख/Date Of Hearing : 10.07.2024 घोषणा की तारीख /Date Of Pronouncement : 30.09.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee For Assessment Year (Ay) 2018-19 Arises Out Of The Order Of Learned Principal Commissioner Of Income Tax, Chennai-1 [Hereinafter “Pcit”] Dated 29.02.2024 Passed U/S. 263 Of The Income-Tax Act, 1961 (Hereinafter “The Act”). :- 2 -:

For Appellant: Shri S. Ramachandran, FCA
Section 142(1)Section 143(3)Section 263Section 56(2)Section 56(2)(viib)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.939/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19 Go Fashion (India) Ltd., The Principal Commissioner of 4 (Old 144), Sathak Center, Vs. Income Tax, Fifth Floor, Chennai-1. Nungambakkam High Road, Nungambakkam S.O, Nungabakkam, Chennai-600034. [PAN: AADCG 9557C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri S. Ramachandran, FCA HIथ" क…

Anil Todarwal, Mumbai vs. ITO-41(4)(1), Mumbai

ITA 1362/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Jul 2023AY 2018-2019

Bench: Shri Kuldip Singhassessment Year: 2018-19

For Appellant: Shri Niraj D. Sheth, A.RFor Respondent: Shri B. Laxmi Kanth, D.R
Section 143(3)Section 50CSection 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 Shri Anil Todarwal, ITO – 41(4)(1), H-215 Ansa Industrial Kautilya Bhavan, Estate, Bandra Kurla Complex, Saki Vihar Road, Vs. Mumbai – 400 051 Saki Naka, Andheri (E), Mumbai– 400 072 PAN: AABPT4629D (Appellant) (Respondent) Present for: Assessee by : Shri Niraj D. Sheth, A.R. Shri Anil Todarwal, A.R. Revenue by : Shri B. Laxmi Kanth, D.R. Date of Hearing : 12 . 07 . 2023 Date of Pronouncement : 25 . 07 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The assessee by fil…