363 (Telangana); 8 ITA.No.1608/Hyd./2025 2. CIT v. Bharat Engineering & Construction Co.

88 Taxmann.com 260High Court2017#21526 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 144Section 188ASection 68Section 69

Issues it is cited on

unexplained investmentunexplained cash creditsection 69section 68businessdocumentinterest

Judgments citing 363 (Telangana); 8 ITA.No.1608/Hyd./2025 2. CIT v. Bharat Engineering & Construction Co.

G K Constructions.Co, Hyderabad vs. ITO, Ward-8(1), Hyderabad

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1608/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1608/Hyd/2025 Assessment Year 2017-2018 G K Constructions Co. The Income Tax Officer, Hyderabad – 500 050. Vs. Ward-8(1), Telangana. Hyderabad. Pan Aapfg7527F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca C. Maheshwar Reddy राज" व "ारा /Revenue By: G Saratha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.11.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA C. Maheshwar ReddyFor Respondent: G Saratha, Sr. AR
Section 143(3)Section 144Section 69

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1608/Hyd/2025 Assessment Year 2017-2018 G K Constructions Co. The Income Tax Officer, Hyderabad – 500 050. vs. Ward-8(1), Telangana. Hyderabad. PAN AAPFG7527F (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA C. Maheshwar Reddy राज" व "ारा /Revenue by: G Saratha, Sr. AR सुनवाई की तारीख/Date of hearing: 26.11.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : Th…

Clavecon India P.Ltd, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result both the appeals of the assessee in ITA Nos

ITA 1908/DEL/2022[2015-16]Status: DisposedITAT Delhi06 Oct 2023AY 2015-16

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT- DR
Section 132Section 153ASection 69

…igh Court of Delhi in the case of Satkar Infrastructure Ltd 145 Taxmann.com 461 declined to interfere with the findings of the Tribunal given in ITA No. 1198/DEL/2019. 22. Similar view was taken by the Hon'ble High Court of Allahabad in the case of Lal Mohar 88 Taxmann.com 260 wherein the Hon'ble High Court has held that since it was the first year of business of the AOP, and no business activity having shown to have been conducted by it that could lead to generation of unaccounted income on the first day of relevant accounting period itself, the Tribunal has not committed any error in deleting the impugned…

Clavecon India P.Ltd, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result both the appeals of the assessee in ITA Nos

ITA 1907/DEL/2022[2014-15]Status: DisposedITAT Delhi06 Oct 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT- DR
Section 132Section 153ASection 69

…igh Court of Delhi in the case of Satkar Infrastructure Ltd 145 Taxmann.com 461 declined to interfere with the findings of the Tribunal given in ITA No. 1198/DEL/2019. 22. Similar view was taken by the Hon'ble High Court of Allahabad in the case of Lal Mohar 88 Taxmann.com 260 wherein the Hon'ble High Court has held that since it was the first year of business of the AOP, and no business activity having shown to have been conducted by it that could lead to generation of unaccounted income on the first day of relevant accounting period itself, the Tribunal has not committed any error in deleting the impugned…

Lakshya Educational Trust, Ghaziabad vs. Addl. CIT, Range-1, Ghaziabad

In the result appeal of the assessee is dismissed

ITA 4128/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Jun 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishilakshya Educational Trust, Vs. Addl. Cit, Range-1, Akhilesh Kumar, Adv., Chamber Ghaziabad No. 206-207, Ansal Satyam, Rdc Raj Nagar, Ghaziabad, Pan: Aatl6943M (Appellant) (Respondent)

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 11Section 143(3)Section 68

…credited on the first day of the commencement of the business, even otherwise we deal with the various judicial precedents raised by the ld Authorized Representative. 20. The first judicial precedents is of the Hon’ble Allahabad High Court In CT V Lal Mohar 88 Taxmann.com 260 ( All) , firstly above the decision has not considered the decision of the Hon'ble Supreme Court in 159 ITR 78. Further the facts show that in that particular case the sum of Rs. 9232000/- was explained to have been received from the constituents of the AOP in cash. In the present case the same is not received from the constituents but fro…

363 (Telangana); 8 ITA.No.1608/Hyd./2025 2. CIT v. Bharat Engineering & Construction Co. (88 Taxmann.com 260) — Cited in 4 Judgments | BharatTax