ACIT v. Navratan Techbuild

82 Taxmann.com 65Reported decision2017#18338 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115JCSection 131(d)Section 133ASection 143(3)Section 234ASection 234BSection 234CSection 271(1)(c)

Issues it is cited on

section 115jcsection 80ib(10)project completion methodfull and true disclosuresection 65section 80ibassistant directorsection 80iinterest u/s 234aadmission of additional evidencefurnishing inaccurate particulars of incomefurnishing inaccurate particulars

Judgments citing ACIT v. Navratan Techbuild

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1637/PUN/2024[2020-21]Status: DisposedITAT Pune03 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1634 to 1637/PUN/2024 Assessment years : 2013-14, 2014-15, 2015-16 & 2020-21 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes Vs. Showroom, Bangalore Mumbai Highway, Baner Road, Baner, Pune – 411045 PAN : AAQPR0124G (Appellant) (Respondent) SA Nos.7 to 9/PUN/2025 Assessment years : 2013-14 to 2015-16 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes V…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1634 to 1637/PUN/2024 Assessment years : 2013-14, 2014-15, 2015-16 & 2020-21 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes Vs. Showroom, Bangalore Mumbai Highway, Baner Road, Baner, Pune – 411045 PAN : AAQPR0124G (Appellant) (Respondent) SA Nos.7 to 9/PUN/2025 Assessment years : 2013-14 to 2015-16 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes V…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1635/PUN/2024[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1634 to 1637/PUN/2024 Assessment years : 2013-14, 2014-15, 2015-16 & 2020-21 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes Vs. Showroom, Bangalore Mumbai Highway, Baner Road, Baner, Pune – 411045 PAN : AAQPR0124G (Appellant) (Respondent) SA Nos.7 to 9/PUN/2025 Assessment years : 2013-14 to 2015-16 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes V…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

ITA 1634/PUN/2024[2013-14]Status: DisposedITAT Pune03 Sept 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1634 to 1637/PUN/2024 Assessment years : 2013-14, 2014-15 & 2020-21 Vijay Tukaram Raundal Office No. C 708, Teerth Technospace, Next to Mercedes Showroom, Bangalore Mumbai Highway, Baner Road, Baner, Pune - 411045 PAN : AAQPR0124G (Appellant) Vs. DCIT, Central Circle 1(2), Pune (Respondent) SA Nos.7 to 9/PUN/2025 Assessment years : 2013-14 to 2015-16 Vijay Tukaram Raundal Office No. C 708, Teerth Technospace, Next to Mercedes Showroom, Bangalore Mumbai Highway, Baner…

Shri Ram Babu Singh, Indore vs. DCIT 1(1), Bhopal

In the result appeal of the assessee is dismissed

ITA 328/IND/2023[2010-11]Status: DisposedITAT Indore23 Jul 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

Section 250Section 271(1)(c)Section 80I

…Hon’ble High Court was pleased to held that the penalty was not leviable against the disallowance of claim u/s 80IB(10) due to the technical formality of obtaining completion certificate was not satisfied. He has also relied upon the following decisions: (i) 82 Taxmann.com 65, Indore Tribunal (ii) Pragati Construction Co. ITA No.5786/Ind/2016 Indore Tribunal Thus the Ld. AR has submitted that the penalty levied by the A.O and confirmed by the CIT(A) is not justified and same may be deleted. Page 4 of 14 ITANo.328/Ind/2023 Ram Babu Singh 5.1 Ld. AR has further submitted that so far as the exceeding the buil…

ACIT v. Navratan Techbuild (82 Taxmann.com 65) — Cited in 5 Judgments | BharatTax