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“Section 113(1)”

Section References (mined)Section 113Section 113(1)5 judgments

RAIPUR REALTY PVT LTD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER WARD-3 (1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 241/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Oct 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.241/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 M/S. Raipur Realty Pvt. Ltd. E-76, G.K. Chambers, Sector-2, Devendra Nagar, Raipur (C.G.) Pan: Aahcr0621C ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10(37)Section 143Section 263Section 96

dated 28- 8-2015 issued by the Ministry of Rural Development, Government of India invoking the powers bestowed under the provisions contained in Section 113(1) of the RFCTLARR Act, wherein it has been specified that the provisions of the RFCTLARR Act shall apply in relation to compensation ... intendment of the Government of India in introducing the said notification dated 28-8-2015 in exercising the powers under the provisions of Section 113(1) of the RFCTLARR Act and also ignored the backdrop in which such order was notified, as the notification/order dated 28- 8-2015 was issued

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, all the four appeals of the Revenue are dismissed

ITA 3936/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19
Section 11Section 143(3)Section 154Section 2(15)

Vide the Gazette of the State of Maharastra dated 20th March, 1971, it was\nstated that in the exercise of powers conferred by section 113(1) of MRTP Act,\n1966, the State Government designates the new town to be known as New\nBombay. With regard to complexity and magnitude

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

Vide the Gazette of the State of Maharastra dated 20th March, 1971, it was stated that in the exercise of powers conferred by section 113(1) of MRTP Act, 1966, the State Government designates the new town to be known as New Bombay. With regard to complexity and magnitude

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

Vide the Gazette of the State of Maharastra dated 20th March, 1971, it was stated that in the exercise of powers conferred by section 113(1) of MRTP Act, 1966, the State Government designates the new town to be known as New Bombay. With regard to complexity and magnitude

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, all the four appeals of the Revenue are dismissed

ITA 3791/MUM/2023[2018 19]Status: DisposedITAT Mumbai28 May 2025
Section 11Section 143(3)Section 154Section 2(15)

nVide the Gazette of the State of Maharastra dated 20th March, 1971, it was\nstated that in the exercise of powers conferred by section 113(1) of MRTP Act,\n1966, the State Government designates the new town to be known as New\nBombay. With regard to complexity and magnitude