6 (P&H) (iii) CIT vs. Maulikkumar K. Shah (2008) 307 ITR 137 (Guj) (iv) CIT v. C.L. Khatri

94 Taxmann.com 356High Court2018#6262 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 115BBESection 132(4)Section 153ASection 28Section 69BSection 143(3)Section 147Section 148

Issues it is cited on

voluntary admissionsection 158b(b)third party informationabatement of assessmenton money receiptsection 194iasection 158bb(1)section 153a proceedingssection 245d(4)joint development agreementstatement under section 132(4)section 132(4a)

Judgments citing 6 (P&H) (iii) CIT vs. Maulikkumar K. Shah (2008) 307 ITR 137 (Guj) (iv) CIT v. C.L. Khatri

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

MOHAMMED IBRABIM MOHIDEEN ,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, appeal of the assessee in ITA

ITA 486/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

ITA 466/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

ITA 465/BANG/2024[2016-17]Status: DisposedITAT Bangalore08 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road Uppala Gate, Uppala Kasarod Kerala 671 322 PAN NO : AAQPI5719Q APPELLANT Appellant by Respondent by ACIT Central Circle-2 Vs. Mangalore Karnataka RESPONDENT Smt. Sheetal Borkar, A.R. Shri D.K. Mishra, D.R. Date of Hearing D…

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, MANGALORE

In the result, appeal of the assessee in ITA

ITA 464/BANG/2024[2015-16]Status: DisposedITAT Bangalore08 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

ITA 463/BANG/2024[2014-15]Status: DisposedITAT Bangalore08 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

M/S. EMIRATES HINDUSTAN BUILDERS AND DEVELOPERS,KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

In the result, appeals of the assessee in ITA Nos

ITA 415/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos.167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building ACIT City Centre, Uppala Central Circle-2 Vs. Kasargod Mangalore Kerala 671 322 PAN NO : AAGFE1589G APPELLANT RESPOND…

MKH INFRASTRUCTURE,KERALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALORE

In the result, appeals of the assessee in ITA Nos

ITA 174/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos.167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building ACIT City Centre, Uppala Central Circle-2 Vs. Kasargod Mangalore Kerala 671 322 PAN NO : AAGFE1589G APPELLANT RESPOND…

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / IT(SS)A Nos.91 to 96/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 to 2017-18 Shri Manoj Madanlal Vs. ACIT, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. PAN : AALPC4991M Appellant Respondent आयकर अपील सं. / IT(SS)A Nos.97 & 98/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 ACIT, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Ka…

ACIT 2(3) (1), MUMBAI vs. M/S. THAKKR HOUSING DEVELOPMENT PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2135/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1) , MUMBAI vs. M/S. THAKKAR APANA GHAR PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2134/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1) , MUMBAI vs. M/S. THAKKAR APNA GHAR NIRMAN PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2133/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) 1, MUMBAI vs. M/S. THAKKAR GRIH NIRMAN PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2132/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1) , MUMBAI vs. M/S. THAKKAR HOUSING DEVELOPEMENT PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2131/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

6 (P&H) (iii) CIT vs. Maulikkumar K. Shah (2008) 307 ITR 137 (Guj) (iv) CIT v. C.L. Khatri (94 Taxmann.com 356) — Cited in 19 Judgments | BharatTax