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Documents citing White Rose Holdings (India) Private ... vs Income Tax Officer-13(3)(2), Mumbai on 24 May, 2019

Surams Holdings Pvt. Ltd., Kolkata vs Ito, Wd-1(2), Jaiur on 8 February, 2024

5. In view of the principles of natural justice, we consider it deem fit to remand the matter back to the file of the ld. CIT(A) to adjudicate the matter afresh on the issue of unexplained commission income after grating sufficient opportunity of being heard to the assessee and considering the material evidence available on the record and to be filed in the fresh proceedings before the CIT(A). We mentioned that the Bench has 4 ITA No. 14/JPR/2024 Surams Holdings Pvt. Ltd. v. ITO expressed no opinion on the merits of the case and thus, the ld. CIT(A) is free to adjudicate the appeal on merits of the case afresh as per law.
Income Tax Appellate Tribunal - Jaipur Cites 2 - Cited by 0 - Full Document

Shri Bhavesh Chunibhai Jani,, ... vs The Income Tax Officer, Ward-2(2)(1),, ... on 19 April, 2023

9. We have heard rival contentions and perused the material on record. We observe that in the instant facts, evidently the DVO did not take into consideration the fact that the title of the property was under dispute and the matter was pending before a civil suit at the time when the assessee and his relative jointly sold the property. Further, we observe that the counsel for the assessee has placed evidence on record before us that the civil suit with respect to the title of properties is still going on even today as on the date of I.T.A Nos. 1009/Ahd/2017 & 1036/Ahd/2018 A.Y. 2012-13 Page No. 8 Shri Bhavesh Chunibhai Jani vs. ITO & Varsha P Jani Vs. DCIT hearing before us. We further observe that the ITA Mumbai in the case of Whiterose Holdings India Pvt. Ltd. vs. ITO in ITA No. 7395/Mum/2017 has held that where in respect of a certain property there are disputes and litigations going on and the property is in the possession of the tenant, the property cannot be valued on the basis of development method by considering that developmental potential and built up area in the nearby locality.
Income Tax Appellate Tribunal - Ahmedabad Cites 4 - Cited by 0 - Full Document
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