Vani Estates Pvt. Ltd. v. ITO, Corporate Ward-3(4), Chennai

98 Taxmann.com 92Reported decision2018#13056 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 11UASection 56(2)(viib)Section 68Section 142(1)Section 143(2)Section 143(3)

Issues it is cited on

section 56(2)(viib)valuation of sharessection 56(2)fair market valuesection 56section 143(2)prescribedpersoncompany

Judgments citing Vani Estates Pvt. Ltd. v. ITO, Corporate Ward-3(4), Chennai

Income Tax Officer, New Delhi vs. Ninecube Technologies Pvt. Ltd., New Delhi

ITA 3186/DEL/2024[2016-17]Status: DisposedITAT Delhi31 Jul 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2016-17

Section 11USection 143(2)Section 143(3)Section 56(2)Section 56(2)(viib)

…1 A.Y. 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE MS. MADHUMITA ROY , JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment year: 2016-17 Income Tax Officer, Vs Ninecube Technologies Pvt. Ltd. New Delhi. C-112, Defence Colony, New Delhi- 110024. PAN: AACCN 6458 J APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta, Adv.; & Shri Somil Agarwal, Adv.; & Shri Saksham Agarwal, CA Department represented by Shri Manoj Tiwari, Sr. DR Date of hearing 29.07.2025 Date of pronouncement O R D E R PER AMITABH SHUKLA, A.M: This appeal, preferred by the Revenue f…

Ipsaa Holdings Private Limited, Gurgaon vs. ACIT Circle 4(1), Gurgaon

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

ITA 2720/DEL/2023[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER IPSAA Holdings Private Limited, vs. ACIT, Circle 4 (1), 21 A, J Block, Mayfield Garden, Gurugram. Sector 51, Gurugram – 122 018 (Haryana). (PAN : AADCI2179Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Shrey Jain, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 04.06.2025 Date of Order : 23.07.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee agains…

Tiki Tar Industries Baroda Ltd, Vadodara vs. The Pr. CIT-2, Vadodara

In the result, the appeal of the assessee is allowed as above

ITA 166/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.Cit-2 8Th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara Pan : Aadct 8382 Q

For Appellant: Shri Akhilendra Pratap Yadav, CIT-DR
Section 143(2)Section 143(3)Section 263Section 263oSection 3

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.CIT-2 8th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara PAN : AADCT 8382 Q (Applicant) (Responent) : Shri Milin Mehta, AR Assesseeby : Shri Akhilendra Pratap Yadav, CIT-DR Revenue b…

Vijay Kumar Vijayvergiya, Jaipur vs. DCIT, Circle-7, Jaipiur

In the result ground no. 4 raised by the assessee is allowed

ITA 238/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Nov 2022AY 2012-13
For Appellant: Shri Vedant Agarwal, AdvFor Respondent: Ms. Runi Pal, Addl. CIT
Section 143(2)Section 143(3)Section 2(22)(e)Section 253Section 56(2)(vii)Section 68Section 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 238/JP/2022 fu/kZkj.ko"kZ@Assessment Year :2012-13 cuke Vijay Kumar Vijayvergiya DCIT, B-228, Baldevpuri, Heeda Ki Mori, Vs. Circle-7, Jaipur. Jaipur, Ramganj Bazar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQPV7905 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vedant Agarwal, Adv. jktLo dh vksj…

Kbc India Pvt. Ltd., New Delhi vs. ITO Ward-14(3), New Delhi

In the result, the appeal is allowed

ITA 9710/DEL/2019[2016-17]Status: DisposedITAT Delhi02 Nov 2022AY 2016-17

Bench: Shri Saktijit Deyassessment Year: 2016-17

Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 M/s. KBC India Pvt. Ltd., Vs. Income Tax Officer, 4th Floor, Punjabi Bawan, Ward-14(3), 10, Rouse Avenue, New Delhi New Delhi PAN :AAACK0088M (Appellant) (Respondent) Appellant by Sh. M.P. Rastogi, Advocate Respondent by Sh. Om Parkash, Sr. DR Date of hearing 04.08.2022 Date of pronouncement 02.11.2022 ORDER This is an appeal by the assessee against order date 27.09.2019 of learned Commissioner of Income Tax (Appeals)-5, New Delhi, pertaining to assessment year 2016-17. 2.…

M/S Prakash Chand Sharma HUF, C-42, Kaladeep, Vaishali Nagar, Gokul Path, Jaipur vs. ITO, Ward-3(5), Jaipur

In the result, the appeal of the assessee is allowed

ITA 325/JPR/2021[2014-15]Status: DisposedITAT Jaipur06 Apr 2022AY 2014-15
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 143(3)Section 144Section 2Section 274Section 56(2)(vii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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.325/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke M/s Prakash Chand Sharma HUF ITO, C-42, Kaladeep, Vaishali Nagar, Vs. Ward-3(5), Gokul Path, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADHP 4019 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh…

Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam vs. Sri Y Venkana Choudary, Visakhapatnam

In the result, appeal filed by the Revenue as well as the cross objection filed by the assessee are partly allowed

ITA 272/VIZ/2018[2014-2015]Status: DisposedITAT Visakhapatnam26 Sept 2019AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-4(1), Vs. Y. Venkanna Choudary, Visakhapatnam. D.No. 1-1-2, C/O Anuradha Auto Centre, Sheela Nagar, Nh-5, Visakhapatnam. Pan No. Aanpy 3003 G (Appellant) (Respondent) C.O.No. 108/Viz/2019 (Arising Out Of Ita No. 272/Viz/2018) (Asst. Year : 2014-15) Y. Venkanna Choudary, Vs. Acit, Circle-4(1), D.No. 1-1-2, C/O Anuradha Visakhapatnam. Auto Centre, Sheela Nagar, Nh-5, Visakhapatnam. Pan No. Aanpy 3003 G (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – CIT DR
Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-4(1), vs. Y. Venkanna Choudary, Visakhapatnam. D.No. 1-1-2, C/o Anuradha Auto Centre, Sheela Nagar, NH-5, Visakhapatnam. PAN No. AANPY 3003 G (Appellant) (Respondent) C.O.No. 108/VIZ/2019 (Arising out of ITA No. 272/VIZ/2018) (Asst. Year : 2014-15) Y. Venkanna Choudary, vs. ACIT, Circle-4(1), D.No. 1-1-2, C/o Anuradha Visakhapatnam. Auto Centre, Sheela Nagar, NH-5, Visakhapatnam. PAN No. AANPY 3003 G (Appellant) (Respondent) As…

Kumar Pappu Singh, Tanuku vs. Deputy Commissioner of Income Tax, Circle-1, Eluru

In the result, appeal of the assessee is allowed

ITA 270/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.270/Viz/2018 (धििाारण िर्ा/Assessment Year:2013-2014) Sri Kumar Pappu Singh Vs. Dy.Commissioner Of D.No.23-3-26, Sundaram Nagar Income Tax, Sajjapuram Circle-1, Kks Towers, Tanuku Rr Pet, Eluru [Pan : Aeepp2496P] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(3)Section 263Section 56(2)(vii)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.270/Viz/2018 (धििाारण िर्ा/Assessment Year:2013-2014) Sri Kumar Pappu Singh Vs. Dy.Commissioner of D.No.23-3-26, Sundaram Nagar Income Tax, Sajjapuram Circle-1, KKS Towers, Tanuku RR Pet, Eluru [PAN : AEEPP2496P] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩिती की ओि से/ Assessee by :…

Vani Estates Pvt. Ltd. v. ITO, Corporate Ward-3(4), Chennai (98 Taxmann.com 92) — Cited in 8 Judgments | BharatTax