ACIT v. Lifestyle Propbuild Pvt. Ltd.

155 Taxmann.com 338Reported decision2023#22781 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 56(2)(viib)Section 11UASection 11UAASection 143(3)Section 144BSection 40(a)(ia)Section 43BSection 48

Issues it is cited on

dcf methodsection 56(2)fair market valueincome from other sourcesprescribedcompanysection 143(3)indianfacbusiness

Judgments citing ACIT v. Lifestyle Propbuild Pvt. Ltd.

Oragadam City Developers Pvt. Ltd., Chennai vs. ITO, Corporate Ward-5(1), Chennai

In the result, Addition u/s

ITA 2173/CHNY/2025[2014-15]Status: DisposedITAT Chennai23 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: MR. R. Sivaraman, AdvFor Respondent: Mr. Guru Prasad, Addl. CIT
Section 143(2)Section 147Section 148Section 40Section 56(2)(viib)

…आयकर अपील"य अ"धकरण, ’ ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा लेखा सद" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 2173/Chny/2025 "नधा"रण वष"/Assessment Year: 2014-15 ORAGADAM CITY DEVELOPERS v. ITO, Corporate Ward 5(1) PRIVATE LIMITED, Chennai-600034 No. 6 Ground Floor, 128, Crown Court, Cathedral Road, Chennai-600086 [PAN: AACCI 0238 D] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Assessee by : MR. R. Sivaraman, Adv " यथ" क! ओर से /Respondent by…

JCIT(OSD), New Delhi vs. Manish Vij, Delhi

In the result, the appeal of the revenue is dismissed

ITA 1746/DEL/2025[2022]Status: DisposedITAT Delhi14 Nov 2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshjcit, Vs. Manish Vij, A-1,/ 134, 1St Floor, Sk (Osd), Delhi Enclave, South West Delhi (Appellant) (Respondent) Pan: Aagpv7555H

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)
Section 143(3)Section 144BSection 48Section 50C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER JCIT, Vs. Manish Vij, A-1,/ 134, 1st Floor, SK (OSD), Delhi Enclave, South West Delhi (Appellant) (Respondent) PAN: AAGPV7555H Assessee by : Shri Salil Aggarwal, Adv Shri Shailesh Gupta, CA Shri Shankar, Adv Revenue by: Shri Mahesh Kumar, CIT (DR) Date of Hearing 19/08/2025 Date of pronouncement 14/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1746/Del/2025 for AY 2022, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [her…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

ACIT v. Lifestyle Propbuild Pvt. Ltd. (155 Taxmann.com 338) — Cited in 3 Judgments | BharatTax