Akshar Builders & Developers v. ACIT

411 ITR 602High Court2019#20808 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 132 Section 133(6)Section 142(1)Section 143(2)Section 144B Section 147 Section 148 Section 148A

Judgments citing Akshar Builders & Developers v. ACIT

Gdr Finance and Leasing P. Ltd, Delhi vs. Income Tax Officer, Delhi

In the result, the appeal of the assessee is allowed

ITA 802/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2018-19 M/S Gdr Finance & Leasing Vs. Assessment Unit, Pvt. Ltd., Income Tax Officer, 323, Agrawal Plaza, Nfac. Dda Community Centre, Shalimar Bagh, New Delhi – 110 088. Pan: Aaacg2363D (Appellant) (Respondent) Assessee By : Shri C.S. Aggarwal, Sr. Advocate; Shri Rupinder Aggarwal, Shri R.P. Mall, Shri Uma Shankar, Ms Suman Verma & Ms Vidushi Aggarwal, Advocates Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 23.12.2025 Order Per Vimal Kumar, Jm:

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri Om Parkash, Sr. DR

Section 133(6)Section 142Section 143(2)Section 147Section 148Section 148ASection 151ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2018-19 M/s GDR Finance and Leasing Vs. Assessment Unit, Pvt. Ltd., Income Tax Officer, 323, Agrawal Plaza, NFAC. DDA Community Centre, Shalimar Bagh, New Delhi – 110 088. PAN: AAACG2363D (Appellant) (Respondent) Assessee by : Shri C.S. Aggarwal, Sr. Advocate; Shri Rupinder Aggarwal, Shri R.P. Mall, Shri Uma Shankar, Ms Suman Verma & Ms Vidushi Aggarwal, Advocates Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 29.10.2025 Date of Pronoun…

ITO, 19(2)(2), Mumbai vs. Shri Ketan Maheshbhai Vasani, Mumbai

In the result, appeal by the Revenue is dismissed being devoid of any merit

ITA 5234/MUM/2019[2009-10]Status: DisposedITAT Mumbai16 Mar 2021AY 2009-10

Bench: Vikas Awasthy & Shri N.K.Pradhanआअसं. 5234/मुं/2019 ("न.व. 2009-10) Income Tax Officer-19(2)(2), 2Nd Floor, Matru Mandir, Tardeo Road, Mumbai 400 007 ...... अपीलाथ" /Appellant बनाम Vs. Shri Ketan Maheshbhai Vasani, 4/17, Kalyan Building, Khandikar Marg, Mumbai 400 004. Pan:Aacpv0702A ..... ""तवाद"/Respondent

For Appellant: NoneFor Respondent: Ms.Smita Verma

Section 143(3)

…ct, 1961 ( in short ‘the Act’), the assessee filed appeal before the CIT(A), inter-alia challenging the validity of reopening proceedings. The CIT(A) relying on the decision of Hon'ble Bombay High Court in the case of Akshar Builders and Developers vs. ACIT , 411 ITR 602 concluded that reopening is bad in law as the name of supplier mentioned in the reasons for reopening and in the assessment order do not coincide. Against the findings of CIT(A), the Revenue is in appeal before the Tribunal. 3. Ms.Smita Verma representing the Department submitted that the reasons for reopening clearly indicate that it is on acco…

Shri Ram Narain Yadav, Jaipur vs. Income Tax Officer, Ward-3-2, Jaipur

In the result, both the appeals of the assessee are partly allowed for

ITA 916/JPR/2018[2007-08]Status: DisposedITAT Jaipur30 Oct 2019AY 2007-08

For Appellant: Shri Madhukar Garg (CA)For Respondent: Shri A.K. Mahala (JCIT)

Section 147Section 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ’SMC’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA Nos. 915 & 916/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2006-07 & 07-08. cuke Shri Ram Narain Yadav, The Income Tax Officer, Vs. H-5, Todermal Marg, Bani Park, Ward 3(2), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAFPY 1483 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Madhukar Garg (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahala (JCIT) lquokbZ dh…

Shri Ram Narain Yadav, Jaipur vs. Income Tax Officer, Ward-3-2, Jaipur

In the result, both the appeals of the assessee are partly allowed for

ITA 915/JPR/2018[2006-07]Status: DisposedITAT Jaipur30 Oct 2019AY 2006-07

For Appellant: Shri Madhukar Garg (CA)For Respondent: Shri A.K. Mahala (JCIT)

Section 147Section 234B