How many judgments cite Alrameez Construction (P.) Ltd. v. NFAC?

14 judgments on BharatTax cite Alrameez Construction (P.) Ltd. v. NFAC (152 Taxmann.com 382), spanning 2023 to 2026.

Which sections of the Income Tax Act does Alrameez Construction (P.) Ltd. v. NFAC come up under?

It is most often cited in judgments turning on Section 270A, Section 143(3), Section 270AA, Section 274, Section 271AAB, Section 56(2)(x).

Alrameez Construction (P.) Ltd. v. NFAC

152 Taxmann.com 382Income Tax Appellate Tribunal2023#8042 most cited

What is Alrameez Construction (P.) Ltd. v. NFAC authority for?

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Alrameez Construction · penalty under section 270A · under-reporting of income · mis-reporting of income · section 56(2)(x) · penalty notice · addition under section 43CA

Sections most often in play

Section 270A Section 143(3)Section 270AA Section 274 Section 271AAB Section 56(2)(x)Section 92D Section 142(1)

Issues it is cited on

immunity under section 270aa section 270a(2)(a)section 270aa section 270a(9)(a)section 270a(6)(a)section 270a(8)section 270a(9)section 115jc mis-reporting of income section 92d section 40a(7)section 270a(2)

Judgments citing Alrameez Construction (P.) Ltd. v. NFAC

Smt. Urmila Dhelia, Mumbai vs. Income Tax Officer Ward 23(3)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 4204/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Jan 2026AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 143(3)Section 250Section 270Section 270ASection 270A(2)(a)Section 270A(9)Section 270A(9)(a)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER I.T.A. No. 4204/Mum/2025 A.Y: 2018-19 Smt. Urmila Dhelia Vs ITO, Ward -23(3)(1) D 67/651 MIG Colony, Piramal Chambers, Kala Nagar, Bandhra (E), Lalbaug, Mumbai – 400 Mumbai – 400051. 012. PAN – AAEPD1367R (Appellant) (Respondent) Assessee by Shri Karsh Kapadia Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 13.01.2026 Date of Pronouncement 20.01.2026 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned orde…

Smt Suruchi Satish Sarmalkar, Mumbai vs. ITO Ward-32(1)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 5942/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Dec 2025AY 2020-21

Bench: Shri Sandeep Gosain& Shri Om Prakash Kant

Section 154Section 250Section 270A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. No. 5942/Mum/2025 A.Y: 2020-21 Suruchi Satish sarmalkar Vs ITO Ward – 32(1)(1) D/45, Jai view, D.N Room No. 230A, 2nd Nagar, Andheri (W), Floor, kautilya Bhavan, Mumbai – 400 053 BKC, Mumbai – 400 PAN – BABPS1098C 051. (Appellant) (Respondent) Assessee by Shri Ajay Singh A/w Akshay Pawar Revenue by Shri vivek Perampurna, CIT DR Date of Hearing 19.11.2025 Date of Pronouncement 18.12.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by…

Narayanbhai Shivabhai Patel, Mehsana vs. The ITO, Ward-1, Mehsana

In the result, the appeal of the assessee is allowed

ITA 1357/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 143(3)Section 270ASection 270A(6)Section 270A(6)(a)Section 270A(6)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Narayanbhai Shivabhai Income Tax Officer, Patel, Ward – 1, Vimal Engineering Mehsana, Company, Income Tax Office, 4, G.I.D.C. Estate Apollo Enclave, Highway, Opp. Simandhar Swami Vs. Mehsana – 384 002. Jain Temple, (Gujarat) Highway, [PAN – ABXPP 3036 H] Mehsana - 384 002. (Gujarat) (Appellant) (Respondent) Assessee by Shri Biren Shah, AR Revenue by Ms. Urvashi Mandhan, Sr. DR Date of Hearing 04.09.2025 Date of Pronouncement 18.0…

The Deputy Commissioner of Income Tax Circle 3(2), Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

In the result, the appeal filed by the Revenue is dismissed

ITA 1711/KOL/2024[2020-21]Status: DisposedITAT Kolkata29 Apr 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 274Section 40Section 80GSection 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1711/KOL/2024 Assessment Year: 2020-21 The Deputy Commissioner of Sikkim State Cooperative Income Tax, Circle-3(2), Supply and Marketing Vs. Gangtok Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.N. Chatterje…

Silver Oak Buildcon Pvt. Ltd., Pune vs. ACIT-6, Pune

In the result, the appeal filed by the assessee is allowed

ITA 2589/PUN/2024[2017-18]Status: DisposedITAT Pune15 Jan 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: Miss Aarti ThakkarFor Respondent: Shri Arvind Desai, Addl. CIT-DR

Section 143(1)Section 143(2)Section 270ASection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2017-18 Silver Oak Buildcon Private Limited ACIT, Circle – 6, Pune 4, Rachana Park Atreya Co-op. Hsg Society, Opp. Sadhana Institute of Vs. Mgmt., Vetalbaba Chowk, Gokhale Road, Pune – 411016 PAN: AAOCS9800M (Appellant) (Respondent) Assessee by : Miss Aarti Thakkar Department by : Shri Arvind Desai, Addl. CIT-DR Date of hearing : 14-01-2025 Date of pronouncement : 15-01-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed ag…

Deputy Commissioner of Income Tax, Nashik vs. Chakrahar Contractors and Engineers Private Limited, Jalgaon

In the result, both the appeals of the Revenue are

ITA 1940/PUN/2024[2021-22]Status: DisposedITAT Pune26 Dec 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR

Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.Nos.1939 & 1940/PUN./2024 [E-APPEALS] Assessment Years 2020-2021 & 2021-2022 The DCIT, Chakradhar Contractors And Engineers Private Limited, Room No.202, 2nd Floor, PN-35A-CTS, N-283-A 116, Sai Shobhan Building, vs. Raver Care Bldg., Opp. Yash Behind Janlaxmi Bank, Plaza, Pimprala Road, Gadkari Chowk, JALGAON – 425 001. NASHIK – 422 002. Maharashtra. Maharashtra. (Appellant) (Respondent) For Revenue : Shri Amol Khairnar, CIT-DR For Assessee : Shri Sanket M Joshi.…

Deputy Commissioner of Income Tax, Nashik vs. Chakradhar Contractors and Engineers Private Limited, Jalgaon

In the result, both the appeals of the Revenue are

ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR

Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

Shri Ram Co.Op. Credit Society Limited, Dahod vs. The ACIT., Panchmahal Circle, Godhra

The appeal of the assessee is allowed

ITA 1412/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2017-18

Bench: Dr. Brr Kumarasstt.Year : 2017-18 Shri Ram Co-Op Credit Society Ltd. Acit, Panchmahal 0, Chakaliya Road Vs Circle Dahod. Godhra. Pan : Aagas 4007 A (Applicant) (Responent) : Assessee By Ms.Urvashi Shodhan, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 08/10/2024 आदेश आदेश/O R D E R आदेश आदेश

For Respondent: Shri Ravindra, SR.DR

Section 250Section 270Section 270ASection 270A(9)Section 80PSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR ACCOUNTANT MEMBER Asstt.Year : 2017-18 Shri Ram Co-op Credit Society Ltd. ACIT, Panchmahal 0, Chakaliya Road Vs Circle Dahod. Godhra. PAN : AAGAS 4007 A (Applicant) (Responent) : Assessee by Ms.Urvashi Shodhan, AR Revenue by : Shri Ravindra, SR.DR सुनवाई क" तारीख/Date of Hearing : 08/10/2024 घोषणा क" तारीख /Date of Pronouncement: 08/10/2024 आदेश आदेश/O R D E R आदेश आदेश This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 11.06.2023 for…

ACIT Circle-16(1), Delhi vs. Mahashian Di Hatti Private Limited, Delhi

Appeal of the Revenue is dismissed

ITA 1484/DEL/2024[2017-18]Status: DisposedITAT Delhi14 Aug 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhasstt. Yr: 2017-18

Section 139(4)Section 142(1)Section 143(3)Section 270ASection 271ASection 44A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Asstt. Yr: 2017-18 ACIT, Circle-16(1), Vs Mahashian Di Hatti Pvt. Ltd., New Delhi. 9/44, Kirti Nagar Industrial Area, New Delhi-110015. PAN: AAACM 4165 F APPELLANT RESPONDENT Assessee represented by Shri Vinod Kumar Bindal, CA; Ms. Rinky Sharma, ITP; & Shri Saurabh Sharma, Adv. Department represented by Shri Amit Shukla, Sr. DR Date of hearing 08.08.2024 Date of pronouncement 08.08.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the Revenue, is directed ag…

Ashok Kumar Gupta, New Delhi vs. DCIT, Central Circle-14, New Delhi

In the result grounds of appeal raised by assessee is allowed

ITA 1882/DEL/2023[2017-18]Status: FixedITAT Delhi26 Apr 2024AY 2017-18

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Assessment Year : 2017-18] Ashok Kumar Gupta, Vs Dcit, C/O-Anil Jain Dd & Co., 611, Surya Central Circle-14, Kiran Building, 19 K.G.Marg, New Delhi. New Delhi-110001. Pan-Aaapg2240G Appellant Respondent Appellant By Shri Shivam Garg, Adv. & Shri Rahul Aggarwal, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 22.04.2024 Date Of Pronouncement 26.04.2024

Section 143(1)Section 143(3)Section 270Section 270ASection 270A(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & Dr.B.R.R.KUMAR, ACCOUNTANT MEMBER [Assessment Year : 2017-18] Ashok Kumar Gupta, vs DCIT, C/o-Anil Jain DD & Co., 611, Surya Central Circle-14, Kiran Building, 19 K.G.Marg, New Delhi. New Delhi-110001. PAN-AAAPG2240G APPELLANT RESPONDENT Appellant by Shri Shivam Garg, Adv. & Shri Rahul Aggarwal, CA Respondent by Shri Om Parkash, Sr.DR Date of Hearing 22.04.2024 Date of Pronouncement 26.04.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld.C…

Jaipur Telecom Pvt. Ltd, Jaipur vs. DCIT Circle 1, Jpr, Jaipur

In the result the appeal of the assessee in ITA no

ITA 789/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Apr 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA No. 788 & 789/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 Jaipur Telecom Private Limited cuke DCIT, Vs. 3, Amrapali Circle, Vaishali Nagar, Circle-1, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AABCJ0763D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Tarun Mittal (C.A.) jktLo…

Jaipur Telecom Private Limited, Jaipur vs. DCIT Circle 1, Jpr, Jaipur

In the result the appeal of the assessee in ITA no

ITA 788/JPR/2023[2017-18]Status: DisposedITAT Jaipur22 Apr 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Transmission Company Ltd., Raipur

In the result, the appeal of the revenue in ITA No

ITA 3/RPR/2023[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR

Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)

…Supreme Court in the case of Schneider CO Nos. 19 & 20/RPR/2023 Electric South East Asia (HQ) PTE Vs. ACIT (2022) 443 ITR 186 (Delhi) and orders of the Co-ordinate Benches of the Tribunals, viz., (i) M/s. Alrameez Construction Pvt. Ltd. Vs. CIT (NFAC) (2023) 202 ITD 379 (Mum); (ii) Kishor Digambar Patil Vs. ITO, ITA Nos,54 & 55/PUN/2023 dated 30.03.2023; and (iii) Saltwater Studio LLP Vs. NFAC (2023) 68 CCH 113 (Mum). The Ld. AR took us through the relevant observations of the Courts/Tribunal in the aforementioned judicial pronouncements, based on which penalty u/s. 270A of the Act was quashed in the respective…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Transmission Company Ltd., Raipur

In the result, the appeal of the revenue in ITA No

ITA 2/RPR/2023[2016-17]Status: DisposedITAT Raipur14 Dec 2023AY 2016-17

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR

Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)