Trib.) Dilip Kumar Roy v. ITO, Ward-1, Nadia

68 Taxmann.com 129Reported decision2016#18260 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Trib.) Dilip Kumar Roy v. ITO, Ward-1, Nadia

BHARTI AIRTEL LTD vs. JOINT COMMISSIONER OF INCOME TAX

ITA/97/2020HC Delhi09 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 194HSection 40

…$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 97/2020 BHARTI AIRTEL LTD ..... Appellant Through: Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Advs. versus JOINT COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Ms. Nupur Sharma, Mr. Apoorv Agarwal, Mr. M. Goyal, Ms. Divya Varma, Mr. Gaurav Singh, Mr. B. Singh Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 09.05.2024 1. Having…

RIZWAN REHHAN MALIK,MUMBAI vs. ITO 26(2)(5), MUMBAI

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

ITA 2816/MUM/2017[2009-10]Status: DisposedITAT Mumbai10 Aug 2022AY 2009-10

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhrizwan Rehan Malik Vs. Ito – 26(2)(5) 18, Friends Housing Mumbai. Society, Lbs Marg, Sakinaka, Mumbai –400072 Pan/Gir No. : Amqpm7948D Appellant .. Respondent Appellant By : None Respondent By : Smt. Mahita Nair.Dr Date Of Hearing 01.08.2022 Date Of Pronouncement 08.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – 38, Mumbai Passed U/S 143(3) R.W.S 147 R.W.S 263 & 250. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: NoneFor Respondent: Smt. Mahita Nair.DR

Section 143(3)Section 147Section 271Section 271(1)(C)Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Rizwan Rehan Malik Vs. ITO – 26(2)(5) 18, Friends Housing Mumbai. Society, LBS Marg, Sakinaka, Mumbai –400072 PAN/GIR No. : AMQPM7948D Appellant .. Respondent Appellant by : None Respondent by : Smt. Mahita Nair.DR Date of Hearing 01.08.2022 Date of Pronouncement 08.08.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) – 38, Mumbai passed u/s 143(3) r.w.s 147 r.w.s 263 and 250.…

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Virtual hearing Assessment Year 2010-11 ACIT-4(1), Indore : Appellant V/s Sanjay Lunawat, Indore : Respondent PAN – AAKPL 1062 B C.O.No.32/Ind/2018 Arising out of ITA No.396/Ind/2018 Assessment Year 2010-11 Sanjay Lunawat, Indore PAN – AAKPL 1062 B : Appellant V/s ACIT-4(1), Indore : Respondent Revenue by Shri Rajib Jain, CIT-DR Assessee by S/Shri S.N. Agrawal & Bhavesh Agrawal, CAs Date of Hearing 07.07.2021 Date of Pronouncement 1…

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)

Section 201Section 254Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Bharti Airtel Ltd, Addl CIT, Bharti Crescent, 1, Vs. Range-2, CR Building, IP Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi PAN:AAACB2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl CIT, Bharti Crescent, 1, Vs. Range-2, CR Building, IP Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi PAN:AAACB2894G (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Sh. Rohit Jain, Adv Ms. Deepashree Rao, CA Revenue by: Sh. NC Swain, CIT DR (OS…

ELITE SHIPPING SYNERGIES PVT. LTD.,CHENNAI vs. ITO, CHENNAI

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

ITA 1031/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Sept 2016AY 2011-12

Bench: Shri Abraham P. George & Shri G. Pavan Kumar

For Appellant: Shri. B. Ramakrishnan, C.AFor Respondent: Shri.Supriya Pal, IRS, JCIT

Section 201(1)Section 40

…e to it. Plethora of Tribunal judgments are also available were it was held that operation of second proviso to Sec. 40(a)(ia) of the Act had to be considered as retrospective. Few of the decisions are mentioned hereunder:- 1. Dilip Kumar Roy vs. ITO (2016) 68 Taxmann.com 129 (Kolkata- Trib) 2. New Alignment vs. ITO, (2016) 69 Taxmann.com 122 (Kolkata- Trib) 3. Mitra Guha Builders (India) Co. vs. DCIT (2016) 65 Taxmann.com 243 (Kolkata –Trib) 4. ITO vs. Dr. Jaideep Kumar Sharma (2014) 52 Taxmann.com 420 (Delhi –Trib) 5. Rajeev Kumar Agarwal vs. Addl. CIT (2014) 45 Taxmann.com 555(Agra-Trib) 6. ACIT vs. Raj…