“Section 52(2)(vii)(c)”

Section References (mined)Section 52Section 52(2)(vii)(c)2 judgments

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant

ITO, WARD-52(1), NEW DELHI vs. ARTI JINDAL , DELHI

ITA 1502/DEL/2021[2014-2015]Status: DisposedITAT Delhi02 Nov 2023AY 2014-2015

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

Section 143(1)Section 143(3)Section 148

transfer of shares directly to the actual beneficiary of the transaction. Hence an attempt has been made to avoid the provisions of section 52(2)(vii)(c) of the Income Tax Act,1961. But by doing so the intent of the assessee; remain same and the benefit of shares transferred