Vikas Keshav Garud v. ITO

71 Taxmann.com 214Reported decision2016#25543 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2022.

Judgments citing Vikas Keshav Garud v. ITO

The DCIT, Central Circle-1, Baroda vs. Shri Dhaval D. Patel, Baroda

In the result, the file is being restored to the Ld

ITA 1461/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad10 Nov 2022AY 2014-15

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 23(1)(a)Section 24

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member IT(SS)A No. 207/Ahd/2018 Assessment Year 2013-14 The DCIT, Shri Dhaval D. Central Circle-1, Patel, Aayakar Bhavan, Vs 901, Arundeep, Race Course Circle-1, Race Course Circle, Baroda-390007 Vadodara-390007 (Appellant) PAN: AEKPP4961R (Respondent) Assessment Year 2014-15 The DCIT, Shri Dhaval D. Central Circle-1, Patel, Aayakar Bhavan, Vs 901, Arundeep, Race Course Circle-1, Race Course Circle, Baroda-390007 Vadodara-390007 (Appellant) PAN: AEKPP4961R (Respondent) Ass…

Asfa Technologies & Bpo Pvt. Ltd., Chennai vs. ITO Corporate Ward 1(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1893/CHNY/2018[2013-14]Status: DisposedITAT Chennai29 Jul 2022AY 2013-14

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Ms. Hema Bhupal, JCITFor Respondent: 26.07.2022

Section 119Section 119(2)Section 23Section 23(1)Section 23(1)(c)

…is not open to the Revenue to raise a contention that it is contrary to terms of the Statue so long as the Circular remains in operation. 3 2.8 The learned CIT(A) failed to take into account the observations of Hon'ble Members of ITAT- Pune Bench reported in 71 Taxmann.com 214 in the case of Vikas Kesav Garud Vs ITO, Ward 1(2), Nashik, that the Hon'ble Andhra Pradesh High Court's decision relied upon by the Assessing Officer could not be read in a manner that if the property remained vacant throughout the year, the provisions of Sec.23(l)(c) do not apply at all. 2.9 The learned CIT(A) ought not have relied on t…

Sita P. Gera, Pune vs. Deputy Commissioner of Income Tax

In the result, the appeal of the assessee is allowed

ITA 2830/PUN/2016[2005-06]Status: DisposedITAT Pune25 May 2018AY 2005-06

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri Hari KrishanFor Respondent: Shri Pankaj Garg

Section 143(3)

…आयकर अपीलीय अिधकरण पुणे "यायपीठ “एक आयकर अपीलीय अिधकरण पुणे "यायपीठ एक-सद"य सद"य” मामला मामला पुणे म" पुणे म" आयकर अपीलीय अिधकरण पुणे "यायपीठ आयकर अपीलीय अिधकरण पुणे "यायपीठ सद"य सद"य पुणे म" पुणे म" एक एक मामला मामला IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी "ी डी. क"णाकरा राव क"णाकरा राव , लेखा सद"य लेखा सद"य, के सम"। के सम"। "ी "ी डी डी क"णाकरा राव क"णाकरा राव लेखा सद"य लेखा सद"य के सम"। के सम"। BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 2830/PUN/2016 अपील िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2005-06 िनधा"रण िनधा"रण वष" वष" Mrs. Poo…