“Section 56(2)(vii)(2)”

Section References (mined)Section 56Section 56(2)(vii)(2)7 judgments

MR. SURESH SHANTILAL JAIN ,MUMBAI vs. ITO WARD 16(3)(1), MUMBAI

In the result, the appeal of the Assessee is allowed

ITA 4752/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri Prakash Jotwani, Ld. A.RFor Respondent: Shri Sanjeev Bhagat, Ld. Sr. D.R

Section 143(3)Section 154Section 250Section 43CSection 48Section 50CSection 50C(1)Section 56(2)(x)

introduced by Finance Act, 2009 with effect from 01-10-2009. However, by Finance Act, 2017 it was provided that section 56(2)(vii)(2) would be applicable in respect of the specified transaction undertaken between 1st day of October, 2009 and before 1st day of April

ACIT-CC-7(3), MUMBAI vs. MANGALPRABHAT GUMANMAL LODHA , MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2246/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Jul 2025AY 2014-15

For Appellant: \nShri Niraj Seth, A/RFor Respondent: \nShri Aditya M. Rai, Sr. D/R

Section 24Section 56(2)(vii)

introduced by\nFinance Act, 2009 with effect from 1-10-2009. However, by Finance Act, 2017 it was\nprovided that section 56(2)(vii)(2) would be applicable in respect of the specified\ntransaction undertaken between 1st day of October, 2009 and before 1st day of April,\n2017

HBS VIEW PRIVATE LIMITED,MUMBAI vs. PR. COMMISSIONER OF INCOME TAX - 8, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2246/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Jan 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Niraj Seth, A/RFor Respondent: Shri Aditya M. Rai, Sr. D/R

Section 24Section 56(2)(vii)

introduced by Finance Act, 2009 with effect from 1-10-2009. However, by Finance Act, 2017 it was provided that section 56(2)(vii)(2) would be applicable in respect of the specified transaction undertaken between 1st day of October, 2009 and before 1st day of April

ISSA MOHAMMAD,KOLKATA vs. I.T.O., WARD - 44(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee allowed for statistical purposes

ITA 1569/KOL/2024[2016-2017]Status: DisposedITAT Kolkata03 Oct 2024AY 2016-2017

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2016-17 Issa Mohammad Ito, Ward-44(1), Kolkata 37/1/2, Cossipore Road, P.O. Cossipore- Vs 700002. (Pan: Akppm7454B) (Appellant) (Respondent) Present For: Assessee By : Shri Manoj Kataruka, Ar Revenue By : Shri P.P. Barman, Additional Cit, Sr. Dr Date Of Hearing : 01.10.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Dated 18.06.2024 Passed By The Ld. Commissioner Of Income-Tax (Appeals), Nfac, Delhi, [Hereinafter Referred To As ‘The Ld. Cit(A)’].

For Appellant: Shri Manoj Kataruka, ARFor Respondent: Shri P.P. Barman, Additional CIT, Sr. DR

Section 143(3)Section 56(2)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY

GLORY SHIPMANAGEMENT PVT LTD,MUMBAI vs. CIT (A), NFAC DELHI, DELHI

Accordingly, Ground no 2 is dismissed

ITA 3149/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jan 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3149/MUM/2023 (Assessment Year: 2018-2019) Glory Shipmanagement Private Limited, 504, Abhay Steel House, 22 Baroda Street, Masjid (East), Mumbai - 400009 [PAN: AACCG2684H] ...... Appellant Commissioner of Income Tax (Appeals), Centralized Processing Centre, Delhi Vs .......... .... Respondent Appearance For the Appellant/Assessee : None For the Responden

For Appellant: NoneFor Respondent: Shri Dr. Kishor Dhule

Section 1Section 143(3)Section 144BSection 50CSection 55ASection 56(2)(x)

PHOOL CHAND GUPTA(HUF),1/90 VIDHYADHAR NAGAR vs. ITO, WD-4(2), JAIPUR

ITA 393/JPR/2023[2014-15]Status: DisposedITAT Jaipur16 Jan 2024AY 2014-15

For Appellant: Shri P.C. Jain (C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

REKHA AJAYKUMAR AGRAWAL,SURAT vs. ASSISTANT COMMISSIONER O INCOME TAX, CIR.1(2), SURAT

ITA 356/SRT/2022[2015-16]Status: DisposedITAT Surat30 Jan 2023AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपील सं./Ita No.356/Srt/2022 (िनधा"रण वष" / Assessment Year: (2015-16) (Virtual Court Hearing) Rekha Ajaykumar Agrawal Assistant Commissioner Of 229-230, Ashoka Tower, Ring Income-Tax, Circle-1(2), Aayakar Vs. Road,Surat-395002 Bhavan, N. Majura Gate, Opp. New Civil Hospital, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaspa 2993 A (Assessee ) (Respondent)

For Appellant: Shri Rajesh C Shah, C.AFor Respondent: Shri Vinod Kuamr, Sr-D.R

Section 143(3)Section 23(2)Section 23(4)Section 24Section 56(2)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपील सं./ITA