161 Pr. CIT v. Montecarlo Construction Ltd.

161 Taxmann.com 222High Court2024#19378 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 194CSection 139Section 143(3)Section 147Section 148Section 153ASection 201(1A)Section 234B

Issues it is cited on

section 80ia(4)infrastructure facilitysection 80iasection 80isection 80personcompanysection 14indiabusinessdocument

Judgments citing 161 Pr. CIT v. Montecarlo Construction Ltd.

M/S. Draipl-Mskel(Jv), Ahmedabad vs. The Income Tax Officer, Ward-9(1), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 249/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2008-09

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No.2449/Ahd/2010 for A.Y. 2007-08 & ITA No. 249/Ahd/2012 for A.Y. 2008-09 M/s Draipal-Mskel, (JV) Addl. CIT, MSK House, Range-9, Nr. Passport Office, Vs Ahmedabad & Ambawadi, Ahmedabad ITO, Ward-9(1), Ahmedabad PAN: AAAAD3825B (Appellant) (Respondent) Assessee Represented: Shri Deepak Rindani, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR & Shri Atul Pandey, Sr.DR. Date of hearing : 29-01-2025 Date of pronouncement : 29-04-2025 आदेश/ORDER PE…

M/S. Draipal-Mskel (Jv), Ahmedabad vs. The Addl.CIT., Range-9, Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 2449/AHD/2010[2007-08]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2007-08

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No.2449/Ahd/2010 for A.Y. 2007-08 & ITA No. 249/Ahd/2012 for A.Y. 2008-09 M/s Draipal-Mskel, (JV) Addl. CIT, MSK House, Range-9, Nr. Passport Office, Vs Ahmedabad & Ambawadi, Ahmedabad ITO, Ward-9(1), Ahmedabad PAN: AAAAD3825B (Appellant) (Respondent) Assessee Represented: Shri Deepak Rindani, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR & Shri Atul Pandey, Sr.DR. Date of hearing : 29-01-2025 Date of pronouncement : 29-04-2025 आदेश/ORDER PE…

DCIT-1(2)1, Mumbai. vs. Patil Construction and Infrastructure Ltd, Mumbai

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

ITA 4942/MUM/2024[2015-16]Status: DisposedITAT Mumbai14 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…| | | | आयकरअपीलीयअिधकरण"ायपीठ,मुंबई| IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, HON’BLE JUDICIAL MEMBER & MS. PADMAVATHY S., HON’BLE ACCOUNTANT MEMBER I.T.A. No.4940/Mum/2024 Assessment Year: 2014-15 DCIT -1(2)1, Mumbai Patil Construction and Vs Infrastructure Ltd. Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0806B] अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) I.T.A. No. 4942/Mum/2024 Assessment Year: 2015-16 DCIT -1(2)1, Mumbai Patil Construction and Infrastructure Ltd. Vs Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0…

DCIT-1(2)1, Mumbai vs. Patil Construction and Infrastructure Ltd, Mumbai

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

ITA 4940/MUM/2024[2014-15]Status: DisposedITAT Mumbai14 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…| | | | आयकरअपीलीयअिधकरण"ायपीठ,मुंबई| IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, HON’BLE JUDICIAL MEMBER & MS. PADMAVATHY S., HON’BLE ACCOUNTANT MEMBER I.T.A. No.4940/Mum/2024 Assessment Year: 2014-15 DCIT -1(2)1, Mumbai Patil Construction and Vs Infrastructure Ltd. Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0806B] अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) I.T.A. No. 4942/Mum/2024 Assessment Year: 2015-16 DCIT -1(2)1, Mumbai Patil Construction and Infrastructure Ltd. Vs Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0…

161 Pr. CIT v. Montecarlo Construction Ltd. (161 Taxmann.com 222) — Cited in 4 Judgments | BharatTax