Ahluwalia Erectors & Fabricators P. Ltd. v. ACIT

173 Taxmann.com 351Reported decision2025#19605 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 142(1)Section 144B Section 144 Section 145(3)Section 37 Section 68 Section 115BBE Section 132

Issues it is cited on

section 260 section 260a section 30 mercantile system of accounting commercial expediency profits and gains of business or profession section 145(3)section 145 capital expenditure section 37(1)income-tax officer first appeal

Judgments citing Ahluwalia Erectors & Fabricators P. Ltd. v. ACIT

VED INFRA,DEHGAM vs. INCOME-TAX OFFICER,WARD-2 GANDHINAGAR, GANDHINAGAR

In the result, ground no. 3 raised by the assessee is devoid of merits and liable to be dismissed

ITA 1773/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad06 Feb 2026AY 2023-24

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)

…Sakariya (Surat ITAT) 148. Taxmann.com 115 (iii) United Agency Vs. ITO (Ahd.ITAT) 37. TTJ 374 [1990] 6.3. The case laws relied upon by the assessee are factually distinguishable and not applicable to the facts of the present case. Further the first citation 173 Taxmann.com 351 is relating to M/s. Ahluwalia Erectors & Fabrications Pvt. Ltd. Vs. ACIT and not as mentioned the Ld. A.R. I.T.A No. 1773/Ahd/2025 A.Y. 2023-24 8 Ved Infra Vs. ITO 7. Ground No. 2: Addition of unsecured loan of Rs.2,14,000/- u/s. 68 from Ranjanaben A. Barot. Ld. Counsel submitted before us confirmation of accounts, PAN card and State Ba…

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

ITA 695/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Sept 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;djvihy la-@ITA Nos. 694 & 695/JP/2025 fu/kZkj.ko"kZ@Assessment Years : 2015-16 & 2016-17 cuke Radhakishan Beniwal DCIT Vs. Ward No. 14, Behind Kishan Hostel Cirecle-01, Krishim Mandi Road, Nagarpalika Jaipur Degana Goredi Chancha Nagaur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGMPB3851A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :…

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

ITA 694/JPR/2025[2015-16]Status: DisposedITAT Jaipur10 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…