Welfare Properties (P.) Ltd. v. DCIT

113 Taxmann.com 156Reported decision2020#18734 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 43CA Section 131 Section 133A Section 143(2)Section 154 Section 250

Issues it is cited on

section 43c section 43ca stamp duty value section 43 transfer business section 143(3)

Judgments citing Welfare Properties (P.) Ltd. v. DCIT

Deputy Commissioner, Mumbai vs. Gaurav Investments, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 5053/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Oct 2025AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankardeputy Commissioner Of Income Tax, Room No.656, 6Th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Appellant V/S Gaurav Investments, 1St Floor, B & C Block, Tradelink, E-Wing, ……………… Respondent Kamala Mill Compounds, Senapati Bapat Marg Lower Parel, Mumbai – 400023 Pan: Aadfg0064D

For Appellant: Shri Kshitiji Kasi ViswanathFor Respondent: Shri Swapnil Choudhary, Sr. DR

Section 143(3)Section 154Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Deputy Commissioner of Income Tax, Room No.656, 6th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Appellant v/s Gaurav Investments, 1st Floor, B & C Block, Tradelink, E-Wing, ……………… Respondent Kamala Mill Compounds, Senapati Bapat Marg Lower Parel, Mumbai – 400023 PAN: AADFG0064D Assessee by : Shri Kshitiji Kasi Viswanath Revenue by : Shri Swapnil Choudhary, Sr. DR Date of Hearing – 06/10/2025 Date of Order - 08/10/2025 O R D E R PER SA…

Sai Essen Developers, Pune vs. Principal Commissioner of Income Tax Central Circle 2(4), Pune

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

ITA 821/PUN/2024[2018-19]Status: DisposedITAT Pune08 Sept 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.821/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Sai Essen Developers, Vs. Pcit (Central), Pune. Abc Classic G Block, Midc, Thermex Chowk, Chinchwad, Pune- 411019. Pan : Abrfs7781C Appellant Respondent Assessee By : Shri Rajeev Thakkar Revenue By : Shri Amit Bobde Date Of Hearing : 31.07.2025 Date Of Pronouncement : 08.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Is A Recalled Matter. Vide Order Dated 23.06.2025 In M.A. No.75/Pun/2024 For The Assessment Year 2018-19 Filed Against The Order Of The Tribunal In Ita No.821/Pun/2024 Dated 19.06.2024 (Appeal Filed By The Assessee) Was Recalled To Adjudicate The Issue Afresh. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ("The Act") It Be Held That The Ld. Principal Commissioner Of Income Tax ("Pcit") Has Erred In Holding That Order Passed By The Learned

For Appellant: Shri Rajeev ThakkarFor Respondent: Shri Amit Bobde

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263Section 43CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.821/PUN/2024 िनधा"रण वष" / Assessment Year : 2018-19 Sai Essen Developers, Vs. PCIT (Central), Pune. ABC Classic G Block, MIDC, Thermex Chowk, Chinchwad, Pune- 411019. PAN : ABRFS7781C Appellant Respondent Assessee by : Shri Rajeev Thakkar Revenue by : Shri Amit Bobde Date of hearing : 31.07.2025 Date of pronouncement : 08.09.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This is a recalled matter. Vide order dated 23.06.2025 in M.A. No.75/PUN/2024 for the…

Shree Laxmi Enterprises, Mumbai vs. Principle Commissioner of Income Tax -41, Mumbai

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

ITA 1265/MUM/2023[2018-2019]Status: DisposedITAT Mumbai08 Aug 2023AY 2018-2019

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 143(3)Section 263Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “G” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1265/Mum/2023 (A.Y. 2018-19) Vs. PCIT-41 Shree Laxmi Enterprises 1107, ATL Corporate Park 541, Kautilya Bhavan Saki Vihar Road, Powai C-41 to C-43, G Block Mumbai-400 072. Bandra Kurla Complex Bandra East PAN : AAZFS1341M Mumbai- 400 051. (Appellant) (Respondent) Assessee by Dr. K. Shivaram & Shri Shashi Bekal Department by Shri Virabhadra S. Mahajan Date of Hearing 19.06.2023 Date of Pronouncement 08.08.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this app…

Wadhwana Housing Development and Infrastructrure Company, Mumbai vs. Assessing Officer NFAC, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3148/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Apr 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 43CSection 50CSection 56

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 3148/MUM/2022 (A.Y: 2018-19) Wadhwana Housing and v. ACIT – Circle – 32(1) Infrastructure Company Room NO. 702, 7th Floor 304, Ganesh Darshan Kautilya Bhavan, C-41 to C-43 G-Block, Bandra Kurla Complex L.T. Road, Borivali (W) Bandra(E), Mumbai - 400051 Mumbai - 400092 PAN: AAOFM5690A (Appellant) (Respondent) Assessee Represented by : None Department Represented by : Shri Minal Kamble Date of Hearing : 30.01.2023 Date of Pronouncement : 20.0…