Trivikram Singh Toor v. Principal Commissioner of Income-tax

142 Taxmann.com 493Income Tax Appellate Tribunal2022#14956 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 1961 Section 10(38)Section 10(38) of the Income Tax Act Section 131 Section 131 of the Income Tax Act Section 133(6)Section 133(6) of the Income Tax Act Section 142(1)

Issues it is cited on

price rigging penny stock section 10(38)long term capital gains accommodation entry long term capital gain section 133 section 133(6)section 10 reassessment proceedings search and seizure section 132

Judgments citing Trivikram Singh Toor v. Principal Commissioner of Income-tax

JYOTI GUPTA,DELHI vs. ACIT, CENTRAL CIRCLE-29, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2528/DEL/2022[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR

Section 131Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.2528/DEL/2022 (Assessment Year: 2016-17) Jyoti Gupta, vs. ACIT, Central Circle 29, C/o Ravi Gupta, Advocate, New Delhi. E – 61, Kailash Colony, New Delhi. (PAN : AKCPG5459P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ruchesh Sinha, Advocate REVENUE BY : Ms. Rishpal Bedi, CIT DR Date of Hearing : 23.09.2024 Date of Order : 06.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of I…

JYOTI GUPTA,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 29, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 5419/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Nov 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR

Section 131Section 143Section 68

OVEZ ARIFBHAI LAKHANI,BHAVNAGAR vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 590/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2014-15

Bench: Income Tax Appellate Tribunal, Ahmedabad Benches, Has Arisen From The Revisionary Order Dated 12.03.2024 Passed By Ld. Principal

For Appellant: Shri Bharat R. Popat, A.RFor Respondent: Shri Kamlesh Makwana, CIT-D.R

Section 144BSection 147Section 148Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Mr. Ovez Arifbhai The Principal Lakhani, Hero Show Commissioner of Room, Near Crescent v. Income Tax, Circle, Sir Pattani Road, Ahmedabad-1, Bhavnagar-364002 Aayakar Gujarat Bhawan(Vejalpur), PAN: AEBPL1286N Ahmedabad-380015 (Appellant) (Gujarat) (Respondent) Assessee by: Shri Bharat R. Popat, A.R. Revenue by: Shri Kamlesh Makwana, CIT-D.R. Date of hearing : 08-08-2024 Date of pronouncement : 30-08-2024 आदेश/ORDER PER : RAMIT KOCHAR,…

ROHIT DEVENDRA GOYAL,MUMBAI vs. INCOME TAX OFFICER-33(3)(2), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3704/MUM/2023[2014-15]Status: DisposedITAT Mumbai10 Apr 2024AY 2014-15

Section 10(38)Section 68Section 69ASection 69C

…2 ITA No. 3704/Mum/2023 Shri Rohit Devendra Goyal 2. As per the grounds of appeal, the assessee has challenged the denial of exemption of Long Term Capital Gain (LTCG) claimed under section 10(38) of the Act and loan taken from the aforesaid party along with other disallowances. The additions/ disallowances against which the assessee is in appeal before us are as under: Additions of Rs. 49,85,630/- by treating the LTCG from sale of shares as Unexplained Cash Credits. The disallowance u/s 69C of the Act made on account of commission for obtaining LTCG entry amounting to Rs.2,49,281/- The addition U/s 68 of Rs.75,0…

SARIKA BINDAL,NEW DELHI vs. ITO WARD - 5(4), NEW DELHI

In the result, appeal of assessee is allowed

ITA 1999/DEL/2020[2015-16]Status: DisposedITAT Delhi13 Dec 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasarika Bindal Vs. Ito 20/60, West Punjabi Bagh Ward – 5(4) New Delhi – 110 006 New Delhi Pan No. Aagpb 3973 P (Appellant) (Respondent)

Section 10(38)Section 133(6)Section 143(3)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sarika Bindal Vs. ITO 20/60, West Punjabi Bagh Ward – 5(4) New Delhi – 110 006 New Delhi PAN No. AAGPB 3973 P (APPELLANT) (RESPONDENT) Assessee by Shri Sandeep Sapra, Adv. Revenue by Shri Anuj Garg, Sr. D.R. Date of hearing: 18.09.2023 Date of Pronouncement: 13.12.2023 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the assessee against the first appellate order of the learned Commissioner of Income Tax (Appe…

RAIGARH JUTE & TEXTILE MILLS LTD.,KOLKATA vs. A.C.I.T.,CIRCLE-8(2), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 2286/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Jun 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.2286/Kol/2019 Assessment Year: 2014-15 Raigarh Jute & Textile Mills Ltd...................................................……Appellant 36, Chowringhee Road, Kolkata-700071. [Pan: Aabcr2034B] Vs. Acit, Circle-8(2), Kolkata...............................……........……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Advocate, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 16, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यकसद"य"वारा/ Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 13.03.2019 Of The Commissioner Of Income Tax (Appeals)-15, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1 That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A)- 15 Erred In Holding That The Assessing Officer Was Justified In Disallowing & Adding Back The Appellant'S Claim For Deduction Of Loss Suffered Of Rs.4,02,00,360/- Suffered By The Appellant In Its Share Trading Business. 2 That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A)-15 Erred In Confirming The Action Of The Assessing Officer Of Invoking The

Section 14ASection 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B”BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.2286/Kol/2019 Assessment year: 2014-15 Raigarh Jute & Textile Mills Ltd...................................................……Appellant 36, Chowringhee Road, Kolkata-700071. [PAN: AABCR2034B] vs. ACIT, Circle-8(2), Kolkata...............................……........……...…..…..Respondent Appearances by: Shri Akkal Dudhewala, Advocate, appeared on behalf of the appellant. S…