“Section 2(21)”

Section References (mined)Section 2Section 2(21)7 judgments

LATE CHITRA CHAKOLA,MUMBAI vs. ITO 24(1)(4), MUMBAI

In the result, the appeal is allowed

ITA 1605/MUM/2023[2011-12]Status: DisposedITAT Mumbai01 Aug 2024AY 2011-12

Bench: Ms Kavitha Rajagopal & Shri Ratnesh Nandan Sahayassessment Year: 2011-12 Late Chitra Chakala Ito 24(1)(4) 102, Brighton Towers, 102, Brighton Towers, Lokhandwala Complex, Vs. Lokhandwala Complex, Andheri (West), Andheri (West), Mumbai- 400053. Mumbai- 400053. Pan: Aabpc5032H (Appellant) (Respondent) Present For : Assessee By : Shri Satish Mody, A.R. Revenue By : Shri R. R. Makwana- Sr. D.R.

For Appellant: Shri Satish Mody, A.RFor Respondent: Shri R. R. Makwana- SR. D.R

Section 143(3)Section 147Section 148Section 250

considered view, assessee could not be said to be of revenue nature, and, accordingly, the same is outside the ambit of income under section 2(21) of the Act. The impugned receipt ends up reducing the cost of acquisition of the asset, i.e. flat, and, therefore, the same will

M/S. INTERNATIONAL TRACTORS LTD.,NEW DELHI vs. DCIT(LTU), NEW DELHI

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3811/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganeshinternational Tractors Ltd, Vs. Dcit (Ltu), Sonalika House, 282, Nbcc Plaza, Pushp Agcr Enclave, Vihar, Sector-Iii, Karkardooma, Delhi- New Delhi 110092 (Appellant) (Respondent) Pan: Aaaci2270H Dcit (Ltu) International Tractors Ltd, New Delhi Sonalika House, 282, Agcr Enclave, Karkardooma, Delhi-110092 (Appellant) (Respondent) Pan: Aaaci2270H

For Appellant: Shri Mukesh Bhutani, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 143(3)Section 14ASection 80J

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT

DCIT(LTU), NEW DELHI vs. M/S. INTERNATIONAL TRACTORS LTD., NEW DELHI

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3663/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

For Appellant: Shri Mukesh Bhutani, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 143(3)Section 14ASection 80J

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT

JICE ACADEMY FOR EXCELLENCE PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 704/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Rajeev Nulvi, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

Section 143(3)Section 269SSection 271DSection 273B

ITA No.704/Bang/2022 JICE Academy for Excellence Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI

KARNATAKA AGROCHEMICAL PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-4(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 98/BANG/2022[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri SreeHariKutsa, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

Section 250Section 269TSection 271E

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL

AKASH EDUCATION & DEVELOPMENT TRUST,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-2, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 737/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Rajeev Nulvi, ARFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 269SSection 271DSection 271D(2)Section 273B

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL

MUNNI,NOIDA vs. ITO WARD 1(4), GHAZIABAD

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

ITA 3420/DEL/2019[2008-09]Status: DisposedITAT Delhi29 Nov 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year: 2008-09 Munni, Vs. Ito, H.No.26, Sharfabad, Ward-1(4), Sector-73, Ghaziabad. Noida, Uttar Pradesh. Pan: Elbpm5603R (Appellant) (Respondent) Assessee By : Shri Vineet Garg, Advocate Revenue By : Shri Om Prakash, Sr.Dr Date Of Hearing : 15.11.2021 Date Of Pronouncement : 29.11.2021 Order

For Appellant: Shri Vineet Garg, AdvocateFor Respondent: Shri Om Prakash, Sr.DR

Section 144Section 147Section 148Section 2(21)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT