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792 results for “house property”+ Section 2(47)(vi)clear

Sorted by relevance

Delhi1,093Mumbai792Karnataka529Bangalore428Jaipur170Ahmedabad167Chennai146Chandigarh140Hyderabad138Kolkata112Indore101Cochin77Calcutta56Pune50Raipur47Telangana37Visakhapatnam32Nagpur31Cuttack31Lucknow30SC28Surat26Rajkot24Guwahati21Patna16Amritsar11Agra9Rajasthan6Kerala5Jodhpur3Orissa3Varanasi2ARIJIT PASAYAT C.K. THAKKER1Dehradun1Ranchi1Allahabad1Andhra Pradesh1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)62Addition to Income49Disallowance37Section 14A34Section 14727Section 14826Section 1123Section 271(1)(c)22Deduction21

PANKAJ ENTERPRISES,MUMBAI vs. JT CIT RG 25(3), MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 3773/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jul 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

Showing 1–20 of 792 · Page 1 of 40

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Section 92C20
Section 4018
Double Taxation/DTAA18

ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI vs. PANKAJ ENTERPRISES, MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 4875/MUM/2017[2009-10]Status: DisposedITAT Mumbai06 Jul 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI vs. PANKAJ ENTERPRISES, MUMBAI

In the result, both the appeals of the Revenue for AY 2012

ITA 4876/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jul 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2012-13 Pankaj Enterprises, Jt. Cit Range-25(3), C/O Shankarlal Jain & Assoicates Pritashkar Bhavan, Bkc, 12, Engineer Building, 265, Vs. Bandra (E), Princess Street, Mumbai-400051. Mumbai-400 002. Pan No. Aacfp 3044 K Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2012-13 Asst. Commissioner Of Income Tax- M/S Pankaj Enterprises, 25(3), Plot No. 1, Behind Ice Factory, Room No. 601, C-10, 6Th Floor, Vs. Saki Vihar Road, Chandivali, Pratyakshakar Bhavan, Bandra Mumbai-400072. Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfp 3044 K Appellant Respondent Co No. 313/Mum/2018 (Ita No. 4875/Mum/2017) Assessment Year: 2009-10 & Co No. 312/Mum/2018 (Ita No. 4876/Mum/2017) Assessment Year: 2012-13

For Appellant: Mr. Shankarlal L. Jain, ARFor Respondent: Mr. Jasdeep Singh, CIT-DR

house property” and “income from other sources”. The assessee filed return of income for the year . The assessee filed return of income for the year . The assessee filed return of income for the year under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income under consideration on 28/07/2012 declaring total income at ₹8,21,584/- which

MOHAN GURNANI,NAVI MUMBAI vs. DCIT CENTRAL CIRLE - 5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

section (in Rupees) property 10 (38) of the act on (in account of Rupees) allegedly bogus long- term capital gain (in Rupees) 2010 – 11 78,96,470 203,727 198,000 82,98,197 2011 – 12 87,34,940 215,107 89,50,047 2012 – 13 2,15,71,430 227,625 2,17,99,055 2013 – 14 2

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

section (in Rupees) property 10 (38) of the act on (in account of Rupees) allegedly bogus long- term capital gain (in Rupees) 2010 – 11 78,96,470 203,727 198,000 82,98,197 2011 – 12 87,34,940 215,107 89,50,047 2012 – 13 2,15,71,430 227,625 2,17,99,055 2013 – 14 2

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

section (in Rupees) property 10 (38) of the act on (in account of Rupees) allegedly bogus long- term capital gain (in Rupees) 2010 – 11 78,96,470 203,727 198,000 82,98,197 2011 – 12 87,34,940 215,107 89,50,047 2012 – 13 2,15,71,430 227,625 2,17,99,055 2013 – 14 2

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

section (in Rupees) property 10 (38) of the act on (in account of Rupees) allegedly bogus long- term capital gain (in Rupees) 2010 – 11 78,96,470 203,727 198,000 82,98,197 2011 – 12 87,34,940 215,107 89,50,047 2012 – 13 2,15,71,430 227,625 2,17,99,055 2013 – 14 2

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

section (in Rupees) property 10 (38) of the act on (in account of Rupees) allegedly bogus long- term capital gain (in Rupees) 2010 – 11 78,96,470 203,727 198,000 82,98,197 2011 – 12 87,34,940 215,107 89,50,047 2012 – 13 2,15,71,430 227,625 2,17,99,055 2013 – 14 2

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

section (in Rupees) property 10 (38) of the act on (in account of Rupees) allegedly bogus long- term capital gain (in Rupees) 2010 – 11 78,96,470 203,727 198,000 82,98,197 2011 – 12 87,34,940 215,107 89,50,047 2012 – 13 2,15,71,430 227,625 2,17,99,055 2013 – 14 2

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

section (in Rupees) property 10 (38) of the act on (in account of Rupees) allegedly bogus long- term capital gain (in Rupees) 2010 – 11 78,96,470 203,727 198,000 82,98,197 2011 – 12 87,34,940 215,107 89,50,047 2012 – 13 2,15,71,430 227,625 2,17,99,055 2013 – 14 2

ITO 20(3)(3), MUMBAI vs. SHEHAB SULTAN BOHRA, MUMBAI

Appeal stands partly allowed for statistical purposes

ITA 3692/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.3171/Mum/2015 (िनधा"रण वष" / Assessment Year: 2010-11) Shehab S.Bohra Income Tax Officer 20(3)(3) Flat No. 1202, 12Th Floor Piramal Chamber बनाम/ Yash Height Chsl Parel Nesbit Road Mumbai – 400 012 Vs. Near Union Bank Of India Mazgaon, Mumbai-400 010 (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Chetan Karia,Ld. ARFor Respondent: Pooja Swaroop, Ld. DR
Section 143(3)Section 50C

House Property Income and Capital Gain was assessed u/s 143(3) for impugned AY on Shehab S.Bohra Assessment Year-2010-11 13/03/2013 at Rs.2,49,06,890/- as against returned income of Rs.1,450/- filed by the assessee on 23/11/2010. 2.2 Pursuant to receipt of Annual Information Return [AIR] information, it was noted that the assessee had sold 2 properties

SHEHAB S BOHRA,MUMBAI vs. ITO 20(3)(3), MUMBAI

Appeal stands partly allowed for statistical purposes

ITA 3171/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.3171/Mum/2015 (िनधा"रण वष" / Assessment Year: 2010-11) Shehab S.Bohra Income Tax Officer 20(3)(3) Flat No. 1202, 12Th Floor Piramal Chamber बनाम/ Yash Height Chsl Parel Nesbit Road Mumbai – 400 012 Vs. Near Union Bank Of India Mazgaon, Mumbai-400 010 (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Chetan Karia,Ld. ARFor Respondent: Pooja Swaroop, Ld. DR
Section 143(3)Section 50C

House Property Income and Capital Gain was assessed u/s 143(3) for impugned AY on Shehab S.Bohra Assessment Year-2010-11 13/03/2013 at Rs.2,49,06,890/- as against returned income of Rs.1,450/- filed by the assessee on 23/11/2010. 2.2 Pursuant to receipt of Annual Information Return [AIR] information, it was noted that the assessee had sold 2 properties

RAMESH BUILDERS,MUMBAI vs. ITO 12(1)(1), MUMBAI

In the result, the appeal filed by the assessee-Ramesh Builders(India) in ITA N0

ITA 1798/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jul 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1797/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Ramesh Builders (India), Income Tax बनाम/ 9, Dhiraj Chambers, Officer,12(1)(2),Aayakar V. 9, Hazarimal Somani Marg, Bhavan,M.K. Road, Fort,Mumbai – 400001. Mumbai. "थायी लेखा सं./Pan : Aaafr4655E .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Dr. Mukesh Jain,DR
Section 143(3)Section 45(4)

47(ii) was subsequently omitted by the Finance Act of 1987 with effect from 1-4-1988. Simultaneously, sub-section (4) of section 45 came to be inserted by the same Finance Act. Sub-section (4) of section 45 provides that profits or gains arising from the transfer of a capital asset by way of distribution of capital assets

RAMESH BUILDERS (INDIA),MUMBAI vs. ITO 12(1)(2), MUMBAI

In the result, the appeal filed by the assessee-Ramesh Builders(India) in ITA N0

ITA 1797/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jul 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1797/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Ramesh Builders (India), Income Tax बनाम/ 9, Dhiraj Chambers, Officer,12(1)(2),Aayakar V. 9, Hazarimal Somani Marg, Bhavan,M.K. Road, Fort,Mumbai – 400001. Mumbai. "थायी लेखा सं./Pan : Aaafr4655E .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Dr. Mukesh Jain,DR
Section 143(3)Section 45(4)

47(ii) was subsequently omitted by the Finance Act of 1987 with effect from 1-4-1988. Simultaneously, sub-section (4) of section 45 came to be inserted by the same Finance Act. Sub-section (4) of section 45 provides that profits or gains arising from the transfer of a capital asset by way of distribution of capital assets

KENNETH M. MISQUITTA ,MUMBAI vs. ITO, 25(2)(5), MUMBAI

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

ITA 3014/MUM/2023[2013-14]Status: DisposedITAT Mumbai20 Jan 2023AY 2013-14

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri S.V. Joshi, ARFor Respondent: 18.12.2023
Section 143(2)Section 5Section 50CSection 54ESection 54F

Section 2(47)(vi) of the Act shows that the agreement or arrangement which has the effect of transferring or enabling the enjoyment of immovable property, has to be considered as transfer in relation to capital asset. In this case, there was a perpetual lease agreement for unlimited period. The assessee was in possession of residential house

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 241/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 49/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Oct 2016AY 2007-08

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 50/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Oct 2016AY 2008-09

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 46/MUM/2015[2004-05]Status: DisposedITAT Mumbai06 Oct 2016AY 2004-05

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 52/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Oct 2016AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

Section 23(1)(c) of the Act. 46. Similar addition has also been made by the AO in the assessment year 2010-11 amounting to Rs.28,84,560/-. Following the reasoning given by us for assessment year 2009-2010 hereinabove we do not find any justification for the addition so made on account of deemed rent. Accordingly AO is directed