Voltas Ltd. v. ITO

74 Taxmann.com 99Income Tax Appellate Tribunal2016#18242 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Judgments citing Voltas Ltd. v. ITO

Britannia Industries Ltd, Kolkata vs. DCIT, Cir-7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 462/KOL/2023[2018-19]Status: DisposedITAT Kolkata06 Mar 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 139(1)Section 143(3)Section 263Section 35(1)(i)Section 43BSection 56(2)(x)Section 80J

…ITA No. 462/KOL/2023 (A.Y. 2018-2019) Britannia Industries Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 462/KOL/2023 Assessment Year: 2018-2019 Britannia Industries Limited,....................Appellant 5/1A, Hungerford Street, Shakespeare Sarani, Kolkata-700017 [PAN:AABCB2066P] -Vs.- Principal Commissioner of Income Tax-1,..Respondent Kolkata, AayakarBhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Akkal Dudhwewala & Vidhi Ladia, A.Rs.,appeared on behalf of the assessee Shri S. Dat…

Bhavesh Shantilal Gohil, Mumbai vs. Income Tax Officer-35(1)(2), Mumbai

In the result, grounds raised by the assessee are allowed for statistical purposes

ITA 175/MUM/2023[2013-14]Status: DisposedITAT Mumbai04 Oct 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyalbhavesh Shantilal Gohil A-1304, Gohil Mansion, Irani Wadi, Shantilal Mody X Road No. 2, Asian Bakary Kandivali (West), Mumbai-400067 Pan: Abkpg2287Q ...... Appellant Vs. Ito – 35(1)(2) R. No. 2, C-12, Pratayaksha Kar Bhavan, Bandra Kurla Complex, Bandra (E) Mumbai-400051 ..... Respondent

For Appellant: Shri Vipul Joshi, Ld. ARFor Respondent: Shri Ashok Kumar Ambastha, Ld. DR

Section 143(2)Section 250Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Bhavesh Shantilal Gohil A-1304, Gohil Mansion, Irani Wadi, Shantilal Mody X Road No. 2, Asian Bakary Kandivali (west), Mumbai-400067 PAN: ABKPG2287Q ...... Appellant Vs. ITO – 35(1)(2) R. No. 2, C-12, Pratayaksha kar Bhavan, Bandra Kurla Complex, Bandra (E) Mumbai-400051 ..... Respondent Appellant by : Shri Vipul Joshi, Ld. AR Respondent by : Shri Ashok Kumar Ambastha, Ld. DR Date of hearing : 19/07/2023 Date of pronouncement : 04/10/2023 O R D E R PER GAGAN GOYAL,…

Network Construction Company, Mumbai vs. ACIT Cir 2, Mumbai

ITA 2279/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Aug 2020AY 2012-13

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आयकरअपील िं./ Ita No. 2279/Mum/2017 (ननर्ाारणवर्ा / Assessment Years 2012-13) M/S. Network Construction Acit, Circle – 2, Thane Company, 109-111, Goyal Shopping Centre, Opp. Railway बनाम/ Station, Borivali (W), Vs. Mumbai 400 092 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) स्र्थायीलेखा िं./Pan No. Aagpn1497A अपीलार्थीकीओर े/Appellant By : Shri Dr. K. Shivram, Ar प्रत्यर्थीकीओर े/Respondent By : Ms. Kavita P. Kaushik, Dr ुनवाईकीतारीख/ Date Of Hearing: 28.07.2020 घोर्णाकीतारीख/ Date Of Pronouncement: 11.08.2020

For Appellant: Shri Dr. K. Shivram, ARFor Respondent: Ms. Kavita P. Kaushik, DR

Section 143(3)Section 45Section 45(3)Section 50C

…आयकरअपीलीयअधिकरण“B” न्यायपीठम ुंबईमें। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्रीमहावीरस िंह,उपाध्यक्षएविंश्रीमनोजकुमारअग्रवाल,लेखा दस्यके मक्ष। BEFORE SRI MAHAVIR SINGH, VP AND SRI MANOJ KUMAR AGGARWAL, AM आयकरअपील िं./ ITA No. 2279/MUM/2017 (ननर्ाारणवर्ा / Assessment Years 2012-13) M/s. Network Construction ACIT, Circle – 2, Thane Company, 109-111, Goyal Shopping Centre, Opp. Railway बनाम/ Station, Borivali (W), Vs. Mumbai 400 092 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) स्र्थायीलेखा िं./PAN No. AAGPN1497A अपीलार्थीकीओर े/Appellant by : Shri Dr. K. Shivram, AR प्रत्यर्थीकीओर े/Respondent…

DCIT 1(2)(2), Mumbai vs. Piroj Palace P. Ltd., Mumbai

In the result, appeal filed by the revenue as well as the Cross

ITA 857/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Oct 2018AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 The D.C.I.T. 1(2)(2), M/S Piroj Palace P. Ltd., R. No. 535, 5Th Floor, 2Nd Floor, 134 Nagindas Master Aayakar Bhavan, Road, Fort, M.K. Road, Vs. Mumbai Mumbai - 400020 Pan: Aafcp0219E (Appellant) (Respondent) Co No. 171/Mum/2018 (Arising Out Of Ita No.857/Mum/2017) Assessment Year: 2013-14 M/S Piroj Palace P. Ltd., The D.C.I.T. 1(2)(2), 2Nd Floor, 134 Nagindas Master R. No. 535, 5Th Floor, Road, Fort, Aayakar Bhavan, Mumbai Vs. M.K. Road, Mumbai - 400020 Pan: Aafcp0219E (Appellant) (Respondent) Revenue By : Shri M.V. Rajguru (Dr) Assessee By : Shri Vipul Joshi (Ar) Date Of Hearing: 29/08/2018 Date Of Pronouncement: 31/10/2018

For Appellant: Shri Vipul Joshi (AR)For Respondent: Shri M.V. Rajguru (DR)

Section 143Section 50CSection 50c

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2013-14 The D.C.I.T. 1(2)(2), M/s Piroj Palace P. Ltd., R. No. 535, 5th Floor, 2nd Floor, 134 Nagindas Master Aayakar Bhavan, Road, Fort, M.K. Road, Vs. Mumbai Mumbai - 400020 PAN: AAFCP0219E (Appellant) (Respondent) CO No. 171/MUM/2018 (Arising out of ITA No.857/MUM/2017) Assessment Year: 2013-14 M/s Piroj Palace P. Ltd., The D.C.I.T. 1(2)(2), 2nd Floor, 134 Nagindas Master R. No. 535, 5th Floor, Road, Fort, Aayakar Bhavan, Mumbai Vs. M.K. Road, Mumbai - 400020 PAN: AAFCP0219…

Asst CIT 19(1), Mumbai vs. Aditya D Mahadevia, Mumbai

In the result appeal of the Revenue and CO filed by the assessee are dismissed

ITA 1351/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Nov 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm आमकय अऩीर सं./Ita No.1351/Mum/2015 (नििाारण वषा / Assessment Year : 2011-2012) Acit 19(1), Mumbai Vs. Shri Aditya D Mahadevia E-12, Sea Face Park Bhula Bhai Desai Road Mumbai - 400026 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aabpm3641A (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection No.166/Mum/2016 (Arising Out Of Ita No.1351/Mum/2015) (नििाारण वषा / Assessment Year : 2011-2012) Shri Aditya D Mahadevia Vs. Acit 19(1), Mumbai E-12, Sea Face Park Bhula Bhai Desai Road Mumbai - 400026 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aabpm3641A (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri A.K.Dhondial याजस्व की ओर से /Revenue By : Shri Jitendera Jain सुनवाई की तायीख / Date Of Hearing : 24/10/2016 घोषणा की तायीख/Date Of Pronouncement 04/11/2016 आदेश / O R D E R Per R.C.Sharma (A.M): This Is An Appeal Filed By The Revenue Against The Order Of Cit(A), For The Assessment Year 2011-2012 & Cross Objection By The Assessee. 2. The Grievance Of Revenue Relates To Deleting The Addition Of Rs.41,47,204/- Made By Ao On Account Of Transfer Of Lease Hold Rights In The Property Under Section 50C Of The It Act.

For Appellant: Shri A.K.DhondialFor Respondent: Shri Jitendera Jain

Section 50C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘एच’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM आमकय अऩीर सं./ITA No.1351/Mum/2015 (नििाारण वषा / Assessment Year : 2011-2012) ACIT 19(1), Mumbai Vs. Shri Aditya D Mahadevia E-12, Sea Face Park Bhula bhai Desai Road Mumbai - 400026 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AABPM3641A (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND Cross Objection No.166/Mum/2016 (Arising out of ITA No.1351/Mum/2015) (नििाारण वषा / Assessment Year : 2011-2012) Shri Aditya D Mahadevia Vs. ACIT 19(1), Mumbai E-12, Sea…