Trib.) ITO v. Mrs. Saroja Naidu. 5

18 Taxmann.com 261High Court2012#12302 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2025.

Issues it is cited on

section 2(42a)section 49period of holdingsection 55indexed cost of acquisitionsection 48long term capital gainsfair market valuelong term capital gaintransferbusinessinterest

Judgments citing Trib.) ITO v. Mrs. Saroja Naidu. 5

ACIT, New Delhi vs. M/S. Kct Papers Ltd., New Delhi

In the result, grounds raised by the revenue are dismissed

ITA 3380/DEL/2014[2008-09]Status: DisposedITAT Delhi05 Dec 2025AY 2008-09

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Circle 5 (1) Vs. M/S. Kct Papers Limited, New Delhi. Thapar House, 124, Janpath, New Delhi – 110 001. (Pan : Aacck4937D) (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 10.09.2025 Date Of Order : 05.12.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-Viii, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 21.03.2014For Assessment Year 2008-09. 2. Brief Facts Of The Case Are, The Assessee Company Belongs To The Thapar Group Established By Late Lala Karam Chand Thapar. There Was A Family Settlement Between The Various Constituents Of The Karam Chand Thapar Family As A Result Of Which Revenue-Organization/Restructuring Of The Group Dated 27Th April, 2001. The Re April, 2001. The Re-Organization Of The Group Companies & Trusts Organization Of The Group Companies & Trusts Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala K.C. Thapar. The Family Tree Of Karam Chand T K.C. Thapar. The Family Tree Of Karam Chand Thapar Family Is Explained As Hapar Family Is Explained As Under In The Form Of A Diagrammatic Chart: Under In The Form Of A Diagrammatic Chart:

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 391

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Circle 5 (1) vs. M/s. KCT Papers Limited, New Delhi. Thapar House, 124, Janpath, New Delhi – 110 001. (PAN : AACCK4937D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate REVENUE BY : Shri Kailash Dan Ratnoo, CIT DR Date of Hearing : 10.09.2025 Date of Order : 05.12.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Com…

Pramod Kasliwal, Jaipur vs. ITO WD. 6(2), Bhagwan Dass Road, Jaipur

Appeals of the assessee are allowed statistically

ITA 388/JPR/2022[2017-18]Status: HeardITAT Jaipur02 Jan 2023AY 2017-18

Bench: Ld. Cit/Nfac.

For Appellant: Sh. Pramod Patni (CA)For Respondent: Sh. A. S. Nehra (Addl.CIT) a
Section 143(3)Section 154Section 2Section 49(1)Section 54

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 387/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Pramod Kasliwal ITO A-6, Mahaveer Marg Opp. Kamani Vs. Ward 6(2), House, C-Scheme, Jaipur New Central Revenue Building, Bhagwan Dass Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACBPK 4374 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 388/JP/2022…

Pramod Kasliwal, Jaipur vs. ITO WD. 6(2), New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005

Appeals of the assessee are allowed statistically

ITA 387/JPR/2022[2017-18]Status: HeardITAT Jaipur02 Jan 2023AY 2017-18

Bench: Ld. Cit/Nfac.

For Appellant: Sh. Pramod Patni (CA)For Respondent: Sh. A. S. Nehra (Addl.CIT) a
Section 143(3)Section 154Section 2Section 49(1)Section 54

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 387/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Pramod Kasliwal ITO A-6, Mahaveer Marg Opp. Kamani Vs. Ward 6(2), House, C-Scheme, Jaipur New Central Revenue Building, Bhagwan Dass Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACBPK 4374 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 388/JP/2022…

Income Tax Officer (It)-2(1)(1), Mumbai vs. Shri Karl Jimmy Daruwalla, Mumbai

ITA 5507/MUM/2017[2013-14]Status: DisposedITAT Mumbai01 Feb 2019AY 2013-14

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. A. L. Saini, Am आयकरअपीलसं./ I.T.A. No. 5507/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri Manoj Kumar SinghFor Respondent: Shri Firoze B. Andhyarijine
Section 48Section 49

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. A. L. SAINI, AM आयकरअपीलसं./ I.T.A. No. 5507/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14) Shri Karl Jimmy ITO (IT) 2(1)(1), R. no. 1724, 17th floor, Air Daruwalla, बिधम/ C/o- S. N. Karani & Co. India Building, Nariman CA, -C-10A, Dhanraj Vs. Point, Mumbai-400 021 Mahal, CSM Marg, Apollo Bunder, Mumbai-400001 स्थायीलेखासं./जीआइआरसं./ PAN No. AEEPD5217J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Manoj Kumar Singh, DR by प्रत्यथीकीओरसे/Respondentby : Shri Firoze B. Andh…

ITO, Non-Corporate Ward -3(1), Chennai vs. Ananya Srikanth, Chennai

In the result the appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 2115/CHNY/2017[2014-15]Status: DisposedITAT Chennai30 May 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamony

For Appellant: 04.04.2018For Respondent: Shri G. Baskar, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 250(6)Section 54Section 54F

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन एन.आर आर.एस एस. गणेशन गणेशन,"याियक "याियक "याियक सद"य "याियक सद"य सद"य एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" सद"य एन एन आर आर एस एस गणेशन गणेशन BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.2115/Chny/2017 ("नधा"रण वष" / Assessment Year: 2014-15) The Income Tax Officer, Vs Smt. Ananya Srikanth, Non-Corporate Ward 3(1), New No.11, Subbaraya Avenue, Chennai. Abhiramapuram, Alwarpet, Chennai – 600 018. PAN: BGRPS5102H (अपीलाथ"/Appellant) (""यथ"…

ACIT, New Delhi vs. Sh. Inderpal Singh Wadhawan, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 952/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Inder Pal Singh Wadhawan, JCIT, E/1/7, II nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi PAN: AARPS6904L (Appellant) (Respondent) ACIT, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, II nd Floor, Vs. 15th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi PAN: AARPS6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, ACIT, E/1/7, II nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi PAN: AARPS69…

Mr. Inder Pal Singh Wadhawan, New Delhi vs. ACIT, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1589/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Inder Pal Singh Wadhawan, JCIT, E/1/7, II nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi PAN: AARPS6904L (Appellant) (Respondent) ACIT, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, II nd Floor, Vs. 15th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi PAN: AARPS6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, ACIT, E/1/7, II nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi PAN: AARPS69…

Mr. Inder Pal Singh Wadhawan, New Delhi vs. JCIT, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1155/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Inder Pal Singh Wadhawan, JCIT, E/1/7, II nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi PAN: AARPS6904L (Appellant) (Respondent) ACIT, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, II nd Floor, Vs. 15th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi PAN: AARPS6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, ACIT, E/1/7, II nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi PAN: AARPS69…

Trib.) ITO v. Mrs. Saroja Naidu. 5 (18 Taxmann.com 261) — Cited in 8 Judgments | BharatTax