U/S. 153C CASE LAWS Pepsi Foods (P.) Ltd. v. ACIT

252 Taxmann 372Supreme Court of India2018#12499 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2018 to 2022.

Issues it is cited on

section 2(7)section 45(2)section 145(1)section 14(1)section 211section 2(47)(v)section 145(2)section 52section 53aproject completion methodsection 53section 34(1)

Judgments citing U/S. 153C CASE LAWS Pepsi Foods (P.) Ltd. v. ACIT

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

ACIT, New Delhi vs. Smt Urmila Chandulal Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1459/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Krish Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1458/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Praduman Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1457/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Himanshu Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1456/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Rohan Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1455/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

U/S. 153C CASE LAWS Pepsi Foods (P.) Ltd. v. ACIT (252 Taxmann 372) — Cited in 8 Judgments | BharatTax