159 ITR 71/25 Taxman 80K (SC) and in CIT v. Godavari Corporation Ltd.

68 Taxmann 344Supreme Court of India1993#18259 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

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Section 127Section 139Section 251Section 106Section 115BBESection 118Section 120Section 122

Judgments citing 159 ITR 71/25 Taxman 80K (SC) and in CIT v. Godavari Corporation Ltd.

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

ADANI AGRO PVT. LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1,, AHMEDABAD

In the result, the assessee appeal is thus allowed

ITA 1809/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2009-10

Bench: Shri O. P. Meena& Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar, Sr. Advocate with Parin ShahFor Respondent: 17.09.2019
Section 115JSection 143(3)Section 14ASection 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI O. P. MEENA, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1809/Ahd/2012 (Assessment Year : 2009-10) Adani Agro Pvt. Ltd., Vs. DCIT, 8th Floor, Shikhar Nr. Circle – 1, Mithakhali Six Roads, Ahmedabad. Navrangpura, Ahmedabad – 380 009. [PAN No.AABCA 3183 G] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar, Sr. Advocate with Parin Shah Shri L. P. Jain, Sr.D.R. Respondentby: 17.09.2019 Date of Hearing Date of Pronouncement 20.09.2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the ass…

AURA SECURITIES PVT. LTD.,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 3462/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.834/Ahd/2012 "नधा"रण वष"/Asstt. Year: 2008-2009 Dcit, Aura Securities Pvt. Ltd. Circle-1, V Akhay Building, B/H, Vadilal Ahmedabad. S. House, 53, Shrimali Society, Navrangpura, Ahmedabad-380009 Pan: Aabct4637N आयकर अपील सं./Ita No.986/Ahd/2012 िनधा"रण वष"/Asstt. Year: 2008-2009 Aura Securities Pvt. Ltd. Acit, Akhay Building, B/H, Vadilal Vs. Circle-1, House, 53, Shrimali Society, Ahmedabad. Navrangpura, Ahmedabad-380009 Pan: Aabct4637N

For Appellant: ShriFor Respondent: Shri Mudit Nagpal, S.R. D.R
Section 115JSection 14ASection 234BSection 234CSection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’ ’BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, JUDICIAL MEMBER आयकर अपील सं./ITA No.834/AHD/2012 "नधा"रण वष"/Asstt. Year: 2008-2009 DCIT, Aura Securities Pvt. Ltd. Circle-1, V Akhay Building, B/h, Vadilal Ahmedabad. s. House, 53, Shrimali Society, Navrangpura, Ahmedabad-380009 PAN: AABCT4637N आयकर अपील सं./ITA No.986/AHD/2012 िनधा"रण वष"/Asstt. Year: 2008-2009 Aura Securities Pvt. Ltd. ACIT, Akhay Building, B/h, Vadilal Vs. Circle-1, House, 53, Shrimali Society, Ahmedabad. Navrangpura, Ahmedabad-…

AURA SECURITIES PVT.LTD.,,AHMEDABAD vs. THE ACIT.,CIRCLE-1,, AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 986/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.834/Ahd/2012 "नधा"रण वष"/Asstt. Year: 2008-2009 Dcit, Aura Securities Pvt. Ltd. Circle-1, V Akhay Building, B/H, Vadilal Ahmedabad. S. House, 53, Shrimali Society, Navrangpura, Ahmedabad-380009 Pan: Aabct4637N आयकर अपील सं./Ita No.986/Ahd/2012 िनधा"रण वष"/Asstt. Year: 2008-2009 Aura Securities Pvt. Ltd. Acit, Akhay Building, B/H, Vadilal Vs. Circle-1, House, 53, Shrimali Society, Ahmedabad. Navrangpura, Ahmedabad-380009 Pan: Aabct4637N

For Appellant: ShriFor Respondent: Shri Mudit Nagpal, S.R. D.R
Section 115JSection 14ASection 234BSection 234CSection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’ ’BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, JUDICIAL MEMBER आयकर अपील सं./ITA No.834/AHD/2012 "नधा"रण वष"/Asstt. Year: 2008-2009 DCIT, Aura Securities Pvt. Ltd. Circle-1, V Akhay Building, B/h, Vadilal Ahmedabad. s. House, 53, Shrimali Society, Navrangpura, Ahmedabad-380009 PAN: AABCT4637N आयकर अपील सं./ITA No.986/AHD/2012 िनधा"रण वष"/Asstt. Year: 2008-2009 Aura Securities Pvt. Ltd. ACIT, Akhay Building, B/h, Vadilal Vs. Circle-1, House, 53, Shrimali Society, Ahmedabad. Navrangpura, Ahmedabad-…

SHAH REALTORS,THANE vs. ACIT CIR (4), THANE

In the result the appeal of the assessee is allowed

ITA 2656/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 May 2018AY 2012-13

Bench: Sh.B.R.Baskaran & Shri Pawan Singhm/S Shah Realtors Acit Circle -4, A Wing, 6Th Floor, Ashar It 2Nd Floor, Parshwa Park, Road No. 16-Z, Padmavati, Beside Oriental Vs. Wagle Industrial Estate, Bank Of Commerce, Thane-400604. Ambadi Road,Vasai(W), Thane-401202 Pan: Abhfs7795J Appellant Respondent : Dr. K. Sivaram Sr. Advocate With Appellant By Sh. Sashank Dandu Advocate Respondent By : Sh. Suman Kumar (Sr. Dr) Date Of Hearing : 19.04.2018 Date Of Pronouncement: 25.05.2018 Order Per Pawan Singh; 1. This Appeal By Assessee Under Section 253 Of Income Tax Act Is Directed Against The Order Of Commissioner (Appeals)-3, Thane, Dated 14Th January 2016 For Assessment Year 2012-13. 2. Brief Facts Of The Case Are That Assessee Is A Partnership Firm, Engaged In The Business Of Builder & Developer. The Assessee Filed Its Return Of Income For Relevant Assessment Year On 22Nd Of September 2012 Declaring Total Income Of Rs.61,10,630/-. The Assessment Was Completed On 20Th February 2015 Under Section 143(3). The Assessing Officer While Passing Assessment Order Besides The Other Additions Made Addition Of Rs.2,52,65,247/- On Account Of Difference Of Sale Price Between Building M/S Shah Realtors No. 3 & Building No. 10, Sold During The Financial Year In Shah

For Respondent: Dr. K. Sivaram Sr. Advocate with
Section 133(6)Section 143(3)Section 253

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH MUMBAI BEFORE SH.B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Shah Realtors ACIT Circle -4, A Wing, 6th Floor, Ashar IT 2nd Floor, Parshwa Park, Road No. 16-Z, Padmavati, Beside Oriental Vs. Wagle Industrial Estate, Bank of Commerce, Thane-400604. Ambadi Road,Vasai(W), Thane-401202 PAN: ABHFS7795J Appellant Respondent : Dr. K. Sivaram Sr. Advocate with Appellant by Sh. Sashank Dandu Advocate Respondent by : Sh. Suman Kumar (Sr. DR) Date of Hearing : 19.04.2018 Date of Pronouncement: 25.05.2018 ORDER PER PAWAN SINGH, JUDICIAL MEMBER;…

159 ITR 71/25 Taxman 80K (SC) and in CIT v. Godavari Corporation Ltd. (68 Taxmann 344) — Cited in 5 Judgments | BharatTax