Virendra v. Appropriate Authority & Ors.

327 ITR 185High Court2010#20509 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 11(1)(a)Section 11(1A)Section 12ASection 143(3)Section 147Section 148Section 50C

Judgments citing Virendra v. Appropriate Authority & Ors.

Income Tax Officer, Mumbai vs. Nanikram Menghraj Trust, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 3162/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Nov 2024AY 2011-12

Bench: Smt. Beena Pillai & Smt. Renu Jauhriito V/S. Nanikram Menghraj Trust Room No.618, Mtnl बनाम 113, 114 Navjivan, Building, Cumbala Hill, Commercial Building No.3, Peddar Road, Lamington Road, Maharashtra-400026 Mumbai Central, Maharashtra-400008 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatn2215N Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Vasanti Patel &For Respondent: Shri Anurag Tripathi
Section 11Section 11(1)Section 11(1)(a)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITO v/s. Nanikram Menghraj Trust Room No.618, MTNL बनाम 113, 114 Navjivan, Building, Cumbala Hill, Commercial Building No.3, Peddar Road, Lamington Road, Maharashtra-400026 Mumbai Central, Maharashtra-400008 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATN2215N Appellant/अपीलार्थी .. Respondent/प्रतिवादी CO. No. 136/MUM/2024 (Arising out of ITA No. 3162/Mum/2024) (A.Y. 2011-12) Nanikram Menghraj Trust v/s. ITO 113, 114 Navjivan, बनाम Room No.618, MTNL Commercial Building No.3, Build…

Indore Paraspar Sahakari Grah Nirman Sanstha Samiti, Indore vs. ACIT Circle 2(1), Indore

In the result, the appeal of the assessee is allowed

ITA 322/IND/2023[2009-10]Status: DisposedITAT Indore18 Jun 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Indore Paraspar Sahkari Acit, Circle 2(1) Grih Nirman Sanstha Indore Vs. 224-Mishal Plaza, Tilakpath, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaai2629G Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

Section 50CSection 69

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Indore Paraspar Sahkari ACIT, Circle 2(1) Grih Nirman Sanstha Indore Vs. 224-Mishal Plaza, Tilakpath, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAAI2629G Assessee by Ms. Shreya Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.06.2024 Date of Pronouncement 18.06.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 28.06.2023 of the Commissioner of In…

ITO (E) -1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, Revenue’s appeal is partly allowed

ITA 6279/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Oct 2021AY 2012-13

Bench: The Hon'Ble Itat In Its Own Case In A.Y.2011-12 Which Is Pending For Adjudication."

Section 11Section 11(2)Section 13(3)Section 25

…13(1) of the Act this issue does not arise. In any case, the act of the Assessing Officer of notional addition or through DVO is not sustainable on the touchstone of Hon'ble Bombay High Court decision in the case of Virendra Vs. Appropriate Authority & Ors. (327 ITR 185). In as much as in the said case it was held that approval by the competent authority is fair estimate. Moreover, the decision of Hon'ble Bombay High Court in the case of Tip Top Typography (supra) does not mandate this type of computation of rental income done by the Assessing Officer. Accordingly, in the background of the aforesaid discussion a…

DCIT (E)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, Revenue’s appeal is partly allowed

ITA 4065/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Jun 2021AY 2011-12
Section 11Section 11(2)Section 12ASection 13(3)Section 143(2)Section 143(3)Section 145Section 154Section 25

…it considered clause for increment after a stipulated period and the same has been approved by the Charity Commissioner, the Department cannot determine the fair rate every year. In fact the Bombay High Court in the case of Virendra vs. Appropriate Authority (327 ITR 185) has categorically held that the Income Tax Authority cannot disregard the orders of the competent authority under the Trust Act unless there is any contrary material. In view of the above discussion, I delete the above addition made by the AO and accordingly Ground No. IV is allowed.” 19. Against the above order the Revenue is in appeal before…