Section 2(29A) of the Income Tax Act

35 judgments on BharatTax turn on Section 2(29A).

Judgments on Section 2(29A)

Ravindra Tukaram Pawar, Mumbai vs. ITO, 42(1)(4), Mumbai, Kautilya Bhavan

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 4715/MUM/2026[2016-17]Status: DisposedITAT Mumbai10 Aug 2026AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2016-17

For Appellant: Shri Karna Thaker C.A
Section 112Section 147Section 148Section 2Section 2(47)(v)Section 45Section 48Section 50CSection 50C(1)Section 53A

Jagmeet Singh Sabharwal, Mumbai vs. Commissioner of Income Tax, Income Tax

The appeal of the assessee is allowed

ITA 954/MUM/2025[2012-13]Status: DisposedITAT Mumbai05 Jan 2026AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Surendra Singh Sabharwal, ARFor Respondent: Ms. Kavitha Kaushik (Sr. DR)
Section 143(3)Section 2(47)Section 50C

ITO Ward 43 1, New Delhi vs. Sanwar Mal Sharma Through Legal Heir Kesar Devi, Delhi

Appeal is dismissed in above terms, subject to all just exceptions

ITA 4988/DEL/2024[2012]Status: DisposedITAT Delhi17 Nov 2025

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4988/Del/2024 : Asstt. Year : 2012-13 Income Tax Officer, Vs Sanwar Mal Sharma Through Legal Ward-41(4), Heir Kesar Devi, C-48/3, 2Nd Floor, Lawrence Road, New Delhi Indl. Area, New Delhi-110035 (Appellant) (Respondent) Pan No. Arzps6572P Assessee By : Ms. Rano Jain, Adv. & Ms. Mansi Jain, Adv. Revenue By : Ms. Rupinder Kaur, Cit-Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 17.11.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2012-13, Arises Against The Cit(A)-14, New Delhi’S In Case No. 140/15- 16/It/Del/2015-16 Dated 05.09.2016, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Rano Jain, Adv. &For Respondent: Ms. Rupinder Kaur, CIT-DR
Section 143(3)Section 159Section 2

Minaxi Mahesh Pawani (Deceased) Thriugh Legal Heir Pratik Mahesh Pawani, Mumbai vs. ITO-International Taxation-Ward 3(3)(1), Mumbai

ITA 4380/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 Jun 2024AY 2016-17

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singhassessment Year: 2016-17 Minaxi Mahesh Pawani (Deceased) Income Tax Officer, Through Legal Heir Pratik Mahesh International Taxation, Vs. Pawani, 1406, Topaz, L.B.S. Road, Ward – 3(3)(1), Mulund (West), Mumbai – 400 080 Mumbai (Pan : Arjpp5191R) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan L. Vajani, Ca Respondent By : Smt. Mahita Nair, Sr. Dr

For Appellant: Shri Ketan L. Vajani, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(3)Section 54FSection 69A

Usha Gupta, New Delhi vs. ACIT Circle-47(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 4859/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Oct 2023AY 2015-16

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Venkatesh Gopalkrishna Kamath, Mumbai vs. Income Tax Officer Ward 3(4), Thane

ITA 5188/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 Jan 2021AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2014-15

For Appellant: Shri Girish Dave, A.R. &For Respondent: Shri Vijay Kumar, D.R
Section 143(1)Section 2Section 48Section 50C

L. Vivekananda, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1087/BANG/2018[2013-14]Status: DisposedITAT Bangalore18 Nov 2020AY 2013-14

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

For Appellant: Shri G.N. Bhat, A.RFor Respondent: Smt. R. Premi, D.R

Shri D R Kumaraswamy, Bangalore vs. The Income Tax Officer Ward-3(3)(4), Bangalore

In the result, appeal of the assessee is allowed

ITA 2958/BANG/2018[2012-13]Status: DisposedITAT Bangalore06 Mar 2020AY 2012-13

Bench: Shri Pradip Kumar Kedia, Am & Smt.Beena Pillai, Jm

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri B.R.Ramesh, JCIT
Section 143(3)Section 54F

Neelu Analjit Singh, New Delhi vs. Addl.CIT, Special Range-9, New Delhi

In the result, appeal filed by the assessee is partly allowed with above directions

ITA 2172/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Dec 2019AY 2014-15

Bench: Shri H. S. Sidhu & Shri Prashant Maharishimrs. Neelu Analjit Singh, Vs. The Addl. Commissioner Of 15, Dr. Apj Abdul Kalam Road, Income Tax , New Delhi Special Range-9, Pan: Aatps06882D New Delhi (Appellant) (Respondent)

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mr. Zoheb Hussain, Senior
Section 2Section 45

Sri. H.R. Diwaka Reddy, Bangalore vs. ITO, Bangalore

In the result, appeal filed by assessee stands partly allowed

ITA 771/BANG/2016[2010-11]Status: DisposedITAT Bangalore29 Nov 2019AY 2010-11

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Dr.P.V.Pradeep Kumar, Addl.CIT
Section 142(1)Section 143(2)Section 234Section 54ESection 54F

DCIT, Cir-4(2), Kolkata vs. M/S R. M. Share Trading Pvt. Ltd., Kolkata

In the result, appeal of revenue is dismissed

ITA 916/KOL/2015[2008-2009]Status: DisposedITAT Kolkata01 May 2019AY 2008-2009

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(38)Section 143(3)Section 147Section 148Section 45Section 47

Nisha Suman Jain, Mumbai vs. DCIT 24(2), Mumbai

In the result, appeal filed by the assessee for assessment year 2010-2011

ITA 42/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Apr 2019AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 Smt. Nisha Suman Jain, The Dcit 24(2), Yash Trading Co., Gr. Floor, C-13, Pratyaksha Kar Bhawan, Jain Estate, Jakharia Road, Bkc, Bandra (E), Malad (W), Vs. Mumbai - 400051 Mumbai - 400064 Pan: Abppj3004M (Appellant) (Respondent) Assessee By : Shri Bhupendra Shah (Ar) Revenue By : Shri D.G. Pansari (Dr) Date Of Hearing: 01/02/2019 Date Of Pronouncement: 25/04/2019

For Appellant: Shri Bhupendra Shah (AR)For Respondent: Shri D.G. Pansari (DR)
Section 143Section 2Section 40

ACIT, Circle - 2(2), Kolkata vs. M/S. West Bengal State Electricity Transmission Co. Ltd., Kolkata

In the result, the appeal filed by the Revenue is dismissed

ITA 2126/KOL/2017[2010-11]Status: DisposedITAT Kolkata12 Nov 2018AY 2010-11

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2126/Kol/2017 ("नधा"रणवष" / Assessment Year: 2010-11) Acit, Cir-2(2), Kolkata Vs. M/S. West Bengal State Electricity Transmission Co. Ltd. P-7, Chowringhee Square, 8Th Floor, Kolkata – 700 069. Bidyut Bhawan, 9Th Floor, Bidhan Nagar, Salt Lake City, Kolkata – 700 091 "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaacw 6952 G (Appellant) .. (Respondent)

For Appellant: Shri G. Hangsingh, CIT, DRFor Respondent: None

ITO Corporate Ward 2, Coimbatore vs. Shri. T S R Khannaiyan, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 812/CHNY/2018[2007-08]Status: DisposedITAT Chennai12 Sept 2018AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

T.S.R.Khannaiyann, Chennai vs. ACIT, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 257/CHNY/2018[2009-10]Status: DisposedITAT Chennai12 Sept 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

T.S.R.Khannaiyann, Chennai vs. ACIT, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 256/CHNY/2018[2007-08]Status: DisposedITAT Chennai12 Sept 2018AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

Devendra Mittal vs. Dy.C.I.T.Sriganganagar

ITA/85/2010HC Rajasthan11 Apr 2018
Section 111ASection 112Section 260A

Tina Kapoor, Mumbai vs. ITO 26(2)(1), Mumbai

In the result, the appeal is partly allowed

ITA 5663/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Feb 2018AY 2011-12

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2011-12 Ms. Tina Kapoor Ito-26(2)(1) Flat No. 4, Sanghi House, 94, Aayakar Bhavan, M.K. Vs. Nepean Sea Road, Road Mumbai-400006 Mumbai-400020. Pan No. Aelpk9444F Appellant Respondent Assessee By : Mr. Nitesh Joshi, Ar Revenue By : Mr. V. Justin, Sr. Dr Date Of Hearing : 16/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. Nitesh Joshi, ARFor Respondent: Mr. V. Justin, Sr. DR
Section 139(1)Section 139(4)Section 143(3)Section 54

ITO, Ward - 31(1), Kolkata vs. Mahesh Kumar Singhania (HUF), Kolkata

In the result the appeal of the revenue is dismissed

ITA 1387/KOL/2017[2013-14]Status: DisposedITAT Kolkata25 Oct 2017AY 2013-14

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am] Assessment Year : 2013-14

For Appellant: Shri Soumyajit Dasgupta, JCITFor Respondent: Shri Miraj D.Shah, Advocate
Section 48Section 50C

M/S. Deensons Trading Co. Pvt. Ltd., Chennai vs. ITO, Chennai

In the result, the appeal of the assessee is dismissed

ITA 2774/CHNY/2016[1997-98]Status: DisposedITAT Chennai22 Feb 2017AY 1997-98

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.2774/Mds/2016 "नधा"रण वष" /Assessment Year: 1997-98

For Respondent: 29.12.2016
Section 143(3)Section 17Section 21Section 254