420 (Patna); 7. CIT, Rajkot-II v. Odedara Construction

138 Taxmann.com 335Reported decision2022#22470 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 68 Section 69 Section 115BBE Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144

Issues it is cited on

unexplained investment unexplained cash credit section 69 section 68 section 144 nfac business document interest

Judgments citing 420 (Patna); 7. CIT, Rajkot-II v. Odedara Construction

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…

Swastik Developers, Ahmedabad vs. The Income Tax Officer Ward 3(3)(5), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 955/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Swastik Developers The Ito, Ward-3(3)(5), 21, Swastik House Vs. Ahmedabad. B/H.Sardar Patel Stadium Ahmedabad. Pan : Acyfs 0641 R (Applicant) (Responent) : Shri Prashant Shrivastav, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Hargovind Singh, Sr.DR

Section 144BSection 147Section 148Section 148ASection 250Section 68Section 69

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2017-2018 Swastik Developers The ITO, Ward-3(3)(5), 21, Swastik House Vs. Ahmedabad. B/h.Sardar Patel Stadium Ahmedabad. PAN : ACYFS 0641 R (Applicant) (Responent) : Shri Prashant Shrivastav, AR Assessee by : Shri Hargovind Singh, Sr.DR Revenue by सुनवाई क" तारीख/Date of…

M/S Satwant Agro Engineers, Bhawanigarh vs. DCIT, Central Circle, Patiala

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 753/CHANDI/2022[AY 2019-20]Status: DisposedITAT Chandigarh03 May 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 115BSection 133ASection 143(2)Section 143(3)Section 68Section 69Section 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 753/Chd/2022 िनधा"रण वष" / Assessment Year : 2019-20 M/s Satwant Agro Engineers बनाम The DCIT Sangrur Road, Bhawanigarh, Central Circle Punjab-148026 Patiala "थायी लेखा सं./PAN NO: AANFS9148Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Deepak Anand, Advocate राज"व क" ओर से/ Revenue by : Shri Dhar…