Section 55A of the Income Tax Act

Income-tax Act, 2025: s.91

Section 55A of the Income-tax Act, 1961 corresponds to section 91 (Reference to Valuation Officer) of the Income-tax Act, 2025.

Read section 91 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 55A is CIT v. Puja Prints (360 ITR 697), cited in 88 of the 409 judgments on BharatTax that turn on this section.

Leading authorities on Section 55A

CIT v. Puja Prints
360 ITR 697 · 2014 · High Court
88
citing judgments

The amendment to Section 55A(a) of the Income-tax Act, 1961, which replaced "is less than" with "is at variance" as the condition for referring a valuation to a Departmental Valuation Officer, does not have retrospective effect. Consequently, for periods before July 1, 2012, a DVO reference is invalid if the declared value is not "less than" the fair market value.

Hiaben Jayantilal Shah v. ITO
310 ITR 31 · 2009 · High Court
66
citing judgments

When an assessee presents a registered valuer's report for an asset, the Assessing Officer, if forming an opinion that the value claimed is less than the fair market value, must refer the valuation to the Valuation Officer under Section 55A(a). The AO cannot unilaterally reject the registered valuer's report or resort to Section 55A(b) in such a scenario.

CIT v. Smt. Nilofer I. Singh
309 ITR 233 · 2009 · High Court
55
citing judgments

The full value of consideration for computing capital gains under Section 48 refers to the amount stated in the sale deed and cannot be substituted by the market value or a valuation by the DVO under Section 55A, unless there is evidence that the assessee actually received a consideration in excess of the stated amount.

48(SC) 2. Principal Commission of Income Tax v. NDR Promoters (P) Ltd.
96 Taxmann.com 602 · 2018 · High Court
27
citing judgments

The addition of share capital under Section 68 is unsustainable if the Assessing Officer issues summons to investor entities but receives no appearance, relying solely on submissions via DAK, raising doubts about investor identity and genuineness.

Calcutta in Reliance Jute Industries Ltd. v. Income Tax Officer
150 ITR 643 · 1984 · High Court
23
citing judgments

The Assessing Officer (AO) is not required to refer the valuation to the District Valuation Officer (DVO) if the AO has conducted a detailed inquiry and is satisfied with the cost of construction. Strict adherence to procedural requirements is essential; failure to comply with mandatory conditions renders the assessment based on such non-compliance invalid.

CWT v. Raghunath Singh Thakur
304 ITR 268 · High Court
15
citing judgments

The Assessing Officer cannot reject a registered valuer's report without providing specific reasons or making a reference to the valuation, and in such cases, the registered valuer's report shall be accepted.

CIT v. Gauranginiben S. Shodhan Inld. Vs. CIT
45 Taxmann.com 356 · 2014 · High Court
15
citing judgments

The Assessing Officer cannot reduce the value adopted by the assessee based on a Registered Valuer's report if the value is claimed in accordance with the Registered Valuer's estimate. A reference to the DVO for ascertaining fair market value as on 1.4.1981 was not competent prior to the amendment in section 55A with effect from 1.7.2012.

CIT v. Smt. B.S. Shanthakumar
233 Taxmann 347 · 2015 · High Court
12
citing judgments
Rs 80,63,610/- in C Block Vasant Vihar. CIT v. Raman Kumar Suri
255 CTR 107 · 2013 · High Court
10
citing judgments
(i) CIT vs. Nirbhayram Deluram, 224 ITR 610 (SC) (ii) Mega Trends v. CIT
56 Taxmann.com 282 · 2015 · High Court
8
citing judgments

Judgments on Section 55A

Rajaram S. Wayale, Thane vs. ITO WD 3(4), Kalyan

In the result, all the appeals of the assessee are allowed in terms indicated hereinabove

ITA 4233/MUM/2015[2004-05]Status: DisposedITAT Mumbai09 Jan 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Rajaram S.Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1756D Appellant) .. Respondent) Smt. Nirmala R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw3944K Appellant) .. Respondent) Shri Ravikant R Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aalpw9915F Appellant) Respondent) .. Smt. Shalini S. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaqpw5870Q Appellant) .. Respondent) Shri Sunil R. Wayale Vs. Ito, Ward – 3(4), Kalyan 103, Triveni Dhara, Wayale Nagar, Khadakpada, Kalyan (W), Dist: Thane - 421301 Pan/Gir No. Aaopw1754B Appellant) .. Respondent)

Section 143(3)Section 55A

Renowned Engineers Private Ltd., Chennai vs. ACIT, Chennai

In the result, the assessee’s appeal is partly allowed

ITA 1267/CHNY/2016[20101-11]Status: DisposedITAT Chennai19 Dec 2016

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./Ita No.1267/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri Shiva Srinivas, JCIT
Section 143(3)Section 45Section 50CSection 50C(2)Section 52Section 55A

ITO, New Delhi vs. Smt. Surren Chanana, New Delhi

In the result, the appeal of the Assessee stands allowed and

ITA 1649/DEL/2014[2009-10]Status: DisposedITAT Delhi16 Dec 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2009-10 Mrs. Surren Chanana, Income Tax Officer, L-1/11, Hauz Khas Enclave, Vs. Ward 24(1), New Delhi New Delhi

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.K. JAIN, SR. DR
Section 143(1)Section 143(2)Section 44ASection 54Section 54E

Mrs. Surren Chanana, New Delhi vs. ITO, New Delhi

In the result, the appeal of the Assessee stands allowed and

ITA 1615/DEL/2014[2009-10]Status: DisposedITAT Delhi16 Dec 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2009-10 Mrs. Surren Chanana, Income Tax Officer, L-1/11, Hauz Khas Enclave, Vs. Ward 24(1), New Delhi New Delhi

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.K. JAIN, SR. DR
Section 143(1)Section 143(2)Section 44ASection 54Section 54E

Income Tax Officer-Ward-23(3), Kolkata vs. Sudip Roy, Kolkata

In the result, Revenue’s appeal is allowed partly

ITA 2864/KOL/2013[2007-2008]Status: DisposedITAT Kolkata19 Oct 2016AY 2007-2008

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2007-08

Section 143(3)Section 54ESection 55A

Rajasthan Club, New Delhi vs. ADIT(E), New Delhi

In the result, appeal of the assessee is allowed

ITA 2649/DEL/2010[2002-03]Status: DisposedITAT Delhi19 Oct 2016AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2002-03 Vs. Adit(E), Inv. Circle-Ii, New Rajasthan Club, Dp-22, Pitampura, New Delhi Delhi Pan : Aaatr6043G (Appellant) (Respondent) Appellant By S/Sh. Gautam Jain & P.K. Kamal, Advocates Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 10.08.2016 Date Of Pronouncement 19.10.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 22/03/2010 Passed By The Learned Commissioner Of Income-Tax (Appeals)-Xi, New Delhi, For Assessment Year 2002-03 Raising Following Grounds: “ 1. The Appellant, Rajasthan Club Is Engaged In Charitable Activity During The Financial Year 2001-02. The Appellant Is A Regular Income Tax Assessee & Assessed To Income Tax For The Last Several Years. All Income, Assets & Investments Are Disclosed To Income Tax Department In Regular Income Tax Returns. 2. On The Facts & In The Circumstances Of The Case & In Law The Learned Assessing Officer & Commissioner Of Income Tax (Appeal) Was Incorrect & Unjustified In Making A Reference Of The Property In This Case To The Valuation Officer Without Any Reason Basis & Evidence.

Section 11Section 12ASection 143(3)

Voltas Ltd, Mumbai vs. ITO WD 7(3)(4), Mumbai

In the result, these appeals filed by the Assessee are allowed and appeal filed by the revenue is dismissed

ITA 5330/MUM/2009[2005-06]Status: DisposedITAT Mumbai16 Sept 2016AY 2005-06

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2005-06 & Assessment Year: 2005-06 Voltas Ltd. Ito Wd 7(3)(4) Voltas House-A, Aayakar Bhavan, बनाम/ Dr. Babasheb Ambedkar Vs. Rd, Chincpokli, Mumbai-40020 Mumbai-400033 (Appellant) (Respondent ) P.A. No.Aaacv2809D Assessment Year: 2005-06 Ito Wd 7(3)(4) Voltas Ltd. Aayakar Bhavan, बनाम/ Voltas House-A, Dr. Babasheb Ambedkar Rd, Vs. Mumbai-40020 Chincpokli, Mumbai-400033 (Appellant) (Respondent ) P.A. No.Aaacv2809D Appellant By Shri Dinesh Vyas (Ar) Revenue By Shri Asghar Zain (Dr)

Section 143(3)Section 154

M/S. Guru Kripa Agro Foods, Haryana vs. ITO, Karnal

In the result, the appeal of the assessee stands partly

ITA 2188/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Aug 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Girish Aneja, CAFor Respondent: Shri Amrit Lal, Sr. DR
Section 142ASection 45(4)Section 55A

ACIT, Chennai vs. Geetha Durai, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 1507/CHNY/2016[2008-09]Status: DisposedITAT Chennai17 Aug 2016AY 2008-09

Bench: Shri Abraham P. George & Shri G. Pavan Kumar

Section 143(1)Section 143(2)Section 143(3)

Sandeep P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4232/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

Sunil P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4231/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

Madhukar P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4230/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

Baijabai P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4229/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

Anil P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4228/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

Ravindra P. Mhatre, Thane vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4227/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

Pandurang G. Mhatre, Kalyan vs. ITO WD 3(2), Kalyan

In the result, all appeals of the assessees are allowed

ITA 4226/MUM/2015[2004-05]Status: DisposedITAT Mumbai10 Aug 2016AY 2004-05

Bench: Shri R.C.Sharmaआमकय अऩीर सं./Ita No.4226/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Pandurang G. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aozpm 3751 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4227/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Ravindra P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0812 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4228/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Anil P. Mhatre, Flat No.102/103, Vs. Ito Ward-3(2), Kalyan Narcheti, Beturkar Pada, Kalyan (W), District Thane-411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aoypm 0860 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.4229/Mum/2015 (नििाारण वषा / Assessment Year :2004-2005) Smt. Baijabai P. Mhatre, Flat Vs. Ito Ward-3(2), Kalyan No.102/103, Narcheti, Beturkar Pada, Kalyan (W), District Thane- 411202 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Apkpm 7326 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 55A

ITO 20(3)(5), Mumbai vs. Yusuf Arabi, Mumbai

In the result, the appeal filed by Revenue is dismissed

ITA 4582/MUM/2015[2006-07]Status: DisposedITAT Mumbai08 Aug 2016AY 2006-07

Bench: Shri Shailendra Kumar Yadav

For Appellant: Shri Shivaji B. GhodeFor Respondent: None
Section 144Section 48Section 50C

M/S Pyne Properties Pvt Ltd, Kolkata vs. I.T.O WD - 5(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1791/KOL/2013[2008-09]Status: DisposedITAT Kolkata05 Aug 2016AY 2008-09

Bench: Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi

Section 50Section 55A

ITO, WD-12(2), Kolkata vs. Shri Kaushik Mukherjee, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1389/KOL/2015[2011-2012]Status: DisposedITAT Kolkata27 Jul 2016AY 2011-2012

Bench: Shri P.M. Jagtap

Section 54(1)Section 55A

ACIT 16(3), Mumbai vs. Dilip Shoorji, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

ITA 5987/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Jul 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5987/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Asstt. Commissioner Of Shri Dilip Shoorji, बनाम/ Income Tax – 16(3), 4 Th Floor, Cutch Castle, V. Matru Mandir, 523, S.V.P. Road, 2 Nd Floor, R. No. 206, Opera House, Tardeo Road, Mumbai – 400 004. Mumbai – 400 007. "थायी लेखा सं./Pan : Aoqps0438E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri J.P. BairagraFor Respondent: Shri Sanjeev Kashyap,DR
Section 143(2)Section 143(3)Section 50Section 50CSection 55A