“Section 57(2)(vii)(b)”

Section References (mined)Section 57Section 57(2)(vii)(b)3 judgments

Judgments citing Section 57(2)(vii)(b)

Mr. Dilip Marutirao Kalyankar, Mumbai vs. Income Tax Officer International Taxation Ward 3(1)(1), Mumbai

In the result, the appeal is allowed as indicated above

ITA 983/MUM/2025[2016-17]Status: DisposedITAT Mumbai25 Aug 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am Dilip Marutirao Kalyankar Ito, International Taxation – C/O. Umesh Kalyankar, 2F-1501, 3(1)(1) Room No. 608, 6Th Floor, Sapphire Lakeside Chs, Vs. Off Jvlr, Next To Union Of India Kautilya Bhavan, C-41 To C-43, Bldg., Powai, Mumbai-400 072 G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400 051 Pan/Gir No. Ahopk 3818 M (Appellant) : (Respondent)

For Appellant: Shri Madhur Agrawal &For Respondent: Shri Krishna Kumar (Sr. DR)

Section 139(1)Section 147Section 148Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL “ I ” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM Dilip

Writemen Media Private Limited, Bengaluru vs. Income Tax Officer, Ward-7(1)(3), Bengaluru

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1516/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore

Section 115JSection 143(3)Section 153Section 56(2)(viib)

further submitted that the AO has wrongly added the share premium received by the assessee under income from other sources under section 57(2)(vii)(b) of the Act for the Financial Year 2013-14. The assessee followed the DCF method for valuation of shares and obtained report. The valuation

Manish Jagdish Joshi, Mumbai vs. Commissioner of Income Tax (Drp)-3, Mumbai

ITA 1617/MUM/2024[2017-18]Status: DisposedITAT Mumbai26 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Ajay R Singh/Akshay PawarFor Respondent: Shri Ankush Kapoor, CIT DR

Section 144C(13)Section 147Section 148Section 148ASection 151Section 56(2)(vii)Section 57(2)(vii)

assessment under section 147 of the Act on various grounds and has also challenged the addition made by the AO under section 57(2)(vii)(b) of the Act. Since the grounds challenging the reopening of assessment under section 147 of the Act have raised jurisdictional issues, therefore the same