ACIT v. Sunshine Infraestate (P.) Ltd.

139 Taxmann.com 60High Court2022#16701 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 132Section 132(4A)Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153ASection 153C

Issues it is cited on

section 69cgenuineness of the transactionsection 153areassessment proceedingssection 68incriminating materialundisclosed incomesection 139section 143(2)section 142(1)section 153section 132

Judgments citing ACIT v. Sunshine Infraestate (P.) Ltd.

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 706 to 709/Jodh/2024 Assessment Year: 2013-14 to 2016-17 Ashiana Buildprop Pvt. Ltd., Vs. The DCIT, 17, Naya Marg Court Circle, Central Circle-1, Udaipur. Udaipur. PAN No. AAHCA7939G Appellant Respondent Appellant by Shri Shrawan Kumar Gupta, Adv. Shri Lovish Kumar, CIT-DR Respondent by Date of Hearing 26/03/2025 Date of Pronouncement 26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the assessee against four separate ord…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT- Central Circle-1 Udiapur, Udaipue

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 706 to 709/Jodh/2024 Assessment Year: 2013-14 to 2016-17 Ashiana Buildprop Pvt. Ltd., 17, Naya Marg Court Circle, Udaipur. PAN No. AAHCA7939G Appellant Vs. The DCIT, Central Circle-1, Udaipur. Respondent Appellant by Shri Shrawan Kumar Gupta, Adv. Respondent by Shri Lovish Kumar, CIT-DR Date of Hearing 26/03/2025 Date of Pronouncement 26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the assessee against four separate orders…

Dilipkumar Pashabhai Prajapati, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, both the appeals of the assessee in ITA Nos

ITA 1096/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Jinesh Shah, ARFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 147Section 148Section 250Section 251Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी िस"ाथ" नौिटयाल, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम$। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/SF 211 Pushp Business Campus Ward-3(3)(5) v/s. Nr. Vastral Cross Road Ahmedabad SP Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./PAN:ATRPP 9632 R (अपीला…

Dilipkumar Pashabhai Prajapati, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, both the appeals of the assessee in ITA Nos

ITA 1095/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Jinesh Shah, ARFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 147Section 148Section 250Section 251Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी िस"ाथ" नौिटयाल, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम$। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/SF 211 Pushp Business Campus Ward-3(3)(5) v/s. Nr. Vastral Cross Road Ahmedabad SP Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./PAN:ATRPP 9632 R (अपीला…

M/S. Punjab Iron & Steel Company Limited, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the appeal of the assesse is allowed

ITA 75/ASR/2023[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. R. Kaushik, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 75/Asr/2023 Assessment Year: 2008-09 M/s Punjab Iron & Steel Co. Vs. Deputy Commissioner of Ltd., 3, G. T. Road, Income Tax, Central Circle-1, Vill. Birring, Jalandhar Jalandhar 144010, Punjab [PAN: AAACP 9849B] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. S. R. Kaushik, CIT DR Date of Hearing: 25.07.2023 Date of Pronouncement: 03.08.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the by the assessee against…

ACIT v. Sunshine Infraestate (P.) Ltd. (139 Taxmann.com 60) — Cited in 5 Judgments | BharatTax