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“Section 2(1)(b)”

Section References (mined)Section 2Section 2(1)(b)18 judgments

CLE PRIVATE LIMITED ,MUMBAI vs. DCIT CENTRAL CIRCLE -3(4), MUMBAI

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 6270/MUM/2024[2017-18]Status: DisposedITAT Mumbai17 Feb 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Niraj Sheth a/w Jitendra SanghviFor Respondent: Shri R.A. Dhyani, CIT/DR &
Section 115JSection 133(6)Section 143(3)Section 147Section 68

Pandemic to provide relaxation of time limit specified under the provisions of Income-tax Act and certain other legislations as defined in section 2(1)(b) of TOLA taxation and other law Amendment Act, 2020. The Finance Act 2021 amended the provisions dealing with the reassessment procedure under the Income

CLE PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 3(4), MUMBAI

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 6269/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Feb 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Niraj Sheth a/w Jitendra SanghviFor Respondent: Shri R.A. Dhyani, CIT/DR &
Section 115JSection 133(6)Section 143(3)Section 147Section 68

Pandemic to provide relaxation of time limit specified under the provisions of Income-tax Act and certain other legislations as defined in section 2(1)(b) of TOLA taxation and other law Amendment Act, 2020. The Finance Act 2021 amended the provisions dealing with the reassessment procedure under the Income

SULTAN ENTERPRISES PVT. LTD,,SUNDARPADA, BHUBANESWAR vs. PR. CIT-1, BHUBANESWAR

In the result appeal of the assessee in ITA No

ITA 29/CTK/2023[2015-16]Status: HeardITAT Cuttack26 May 2023AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & And Ramit Kocharassessment Year : 2015-16 Sultan Enterprises Pvt Ltd., Sultan Enterprises Pvt Ltd., Vs. Pr. Cit, Bhubaneswar Pr. Cit, Bhubaneswar-1 At:Plot No.161, Azad Nagar, At:Plot No.161, Azad Nagar, Sundarpada, Bhubaneswar. Sundarpada, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aascs 1016 R (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Sidharth Ray, Sr. AdvocateFor Respondent: Shri Abani Kanta Nayak, CIT DR
Section 143(3)Section 263

notification , specify in this behalf. The Income-tax Act, 1961 is a specified Act under TOLA, 2020 , as is specified in Section 2(1)(b(ii) of TOLA, 2020. The said Act of 2020(TOLA,2020) was brought in during Covid-19 pandemic. It was submitted by ld. Sr. Advocate ... connected therewith or incidental thereto. TOLA, 2020 is applicable to the Specified Act and Income-tax Act, 1961 is a specified Act vide Section 2(1)(b)(ii) of TOLA, 2020. Section 3(1) of TOLA, 2020 , inter-alia, clearly provides that where, any time limit has been specified

M/S SUMINTER INDIA ORGANICS LIMITED ,MUMBAI vs. NFAC, DELHI, DELHI

In the result, the appeal is allowed in the terms indicated above

ITA 889/MUM/2022[2020-21]Status: DisposedITAT Mumbai26 Jul 2022AY 2020-21
Section 10ASection 115BSection 139(1)Section 143(1)Section 32Section 32ASection 33ASection 35Section 35ASection 35C

statement or such other record, by whatever name called, under the provisions of the specified Act” [see Section 3(1)(b) read with Section 2(1)(b)(ii) of TOLA]. Section 2(1)(b)(ii) provides that the Income Tax Act 1961 is one of the “specified Acts” under

SHRI BHUPINDER KUMAR SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1767/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SMT POOJA SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1766/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SHRI GAURAV SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1765/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SHRI BHUPINDER KUMAR SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5378/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SHRI BHUPINDER KUMAR SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5377/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

M/S. KEERTHI INTERNATIONAL PRODUCTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5375/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2021AY 2008-09

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

M/S. NOVA INFRATECH PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5364/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SMT. SHOBHA SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5362/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SMT. PUJA SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5361/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SMT. PUJA SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5360/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SH. KAPIL SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5315/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SH. KAPIL SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5314/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SMT. AARTI SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5313/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance

SMT. AARTI SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 5312/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

next defined as income derived from such land by agriculture or by the activities described in clauses (ii) and (iii) of section 2(1)( b) of the Act. These activities are postulated to be performed by the cultivator or receiver of rent-in kind of such land in regard ... received by the cultivator or receiver of rent-in-kind is thus made the subject-matter of clauses (ii) and (iii) in section 2(1)( b) of the Act, the term "agriculture" used in clause (i) of section 2(1)(b) must also be similarly restricted to the performance