Which sections of the Income Tax Act does 6.8 In Commissioner of Income Tax v. Moonlight Builders and Developers come up under?

It is most often cited in judgments turning on Section 143(3), Section 145.

6.8 In Commissioner of Income Tax v. Moonlight Builders and Developers (307 ITR 197)

Q: What is 6.8 In Commissioner of Income Tax v. Moonlight Builders and Developers authority for?

The rule of consistency dictates that a position adopted by the revenue in a prior year should not be allowed to be changed in a subsequent year, especially when it relates to the allowability of expenses or other tax treatment.

Q: How many judgments cite 6.8 In Commissioner of Income Tax v. Moonlight Builders and Developers?

19 judgments on BharatTax cite 6.8 In Commissioner of Income Tax v. Moonlight Builders and Developers (307 ITR 197), spanning 2018 to 2025.

M/S Alukkas Realtors India Pvt Ltd, Thrissur vs. The ACIT Circle 1(1), Thrissur

In the result, appeal filed by the assessee stands partly allowed

ITA 458/COCH/2023[2012-13]Status: DisposedITAT Cochin27 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year:2012-13 M/S. Alukkas Realtors India Private Limited .......... Appellant Jos Alukkas Tower, Ikkanda Warrier Road, Thrissur, Trichur-680001, Kerala. Pan: Aagca7352N Vs. Acit .......... Respondent\ Circle-1(1), Trisuur. Appellant By: Shri Arun Raj S, Advocate Respondent By: Smt. Leena Lal, Sr. D.R.

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 145

…ITA No. 458/Coch/2023 Alukkas Realtors India Private Limited vs. ACIT 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Year:2012-13 M/s. Alukkas Realtors India Private Limited .......... Appellant JOS Alukkas Tower, Ikkanda Warrier Road, Thrissur, Trichur-680001, Kerala. PAN: AAGCA7352N vs. ACIT .......... Respondent\ Circle-1(1), Trisuur. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 29.05.2025 Date of Pronouncement: 27.06.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed…

M/S Hassan Hajee & Co., Mangalore vs. Deputy Commissioner of Income Tax Central Circle, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 870/BANG/2017[2013-14]Status: DisposedITAT Bangalore22 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…er; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), the recipients have not maintained any books of accoun…

M/S Hassan Hajee & Co., Mangalore vs. Deputy Commissioner of Income Tax Central Circle, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 30/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…er; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), the recipients have not maintained any books of accoun…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1363/BANG/2015[2011-12]Status: DisposedITAT Bangalore22 Sept 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…er; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), the recipients have not maintained any books of accoun…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1362/BANG/2015[2010-11]Status: DisposedITAT Bangalore22 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…er; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), the recipients have not maintained any books of accoun…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1361/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…er; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), the recipients have not maintained any books of accoun…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1360/BANG/2015[2008-09]Status: DisposedITAT Bangalore22 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…er; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), the recipients have not maintained any books of accoun…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1359/BANG/2015[2007-08]Status: DisposedITAT Bangalore22 Sept 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…er; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), the recipients have not maintained any books of accoun…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1358/BANG/2015[2006-07]Status: DisposedITAT Bangalore22 Sept 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…er; it would not be at all appropriate to allow the position to be changed in a subsequent year. 28. Such rule of consistency has been followed by the Delhi High Court in the case of CIT v B Amrutha Lakshmi 300 ITR 78, CIT v Moonlight Builders and Developers 307 ITR 197, by Rajasthan High Court in the case of CIT v Malborough Polychem P. Ltd. 309 ITR 43 and by Bangalore Bench in the case of Tally Solutions Pvt. Ltd. V. DCIT. 29. The learned CIT(A) has enhanced the income by Rs.2,70,70,745/- after making certain observations. According to the learned CIT(A), the recipients have not maintained any books of accoun…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, both set of cross appeals for the respective assessment years are disposed off with above directions

ITA 380/JPR/2017[2013-14]Status: DisposedITAT Jaipur29 Mar 2018AY 2013-14

For Appellant: Shri P C ParwalFor Respondent: Shri Varindar Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 115JSection 14ASection 80I

…allowed in computing the income chargeable under the head "Profits and gains of business or profession". Rajasthan State Industries Development & Investment Corp. Ltd. 6.8 In Commissioner of Income Tax vs Moonlight Builders and Developers reported in (2008) 307 ITR 197 (Delhi), similer view was taken. 6.9 he has relied on two decisions of Tribunal where no appeal was preferred. Therefore, they cannot discriminate between two different assessee. 10. Counsel for the respondent contended that on first issue regarding Section 37, the expenses which are made are jof capital nature, therefore, it cannot be taken as r…