Andaman Timber Industries v. CCE

281 CTR 241Supreme Court of India2015#32 most cited

What is Andaman Timber Industries v. CCE authority for?

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

1,335

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

Andaman Timber Industries · cross-examination · third party information · principles of natural justice · adverse inference · retraction of statement · section 132(4) · section 143(3) · nullity of order · denial of cross-examination

Also reported as

62 Taxmann.com 3127 DTR 241324 ELT 6412015 SCC OnLine SC 1051

Sections most often in play

Section 143(3)Section 153CSection 132Section 132(4)Section 69Section 147Section 153ASection 148

Issues it is cited on

third party informationsection 65section 65bpreponderance of probabilitysection 131(1a)retracted statementsection 132(4a)on-moneysection 69bdumb documentsbogus ltcgstatement under section 132(4)

Judgments citing Andaman Timber Industries v. CCE

Smt. Jyoti, Mohali vs. Assessing Officer, NFAC

In the result, appeal for assessment year 2016-17 is

ITA 1496/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh27 Jan 2026AY 2020-21

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1207 & 1496/Chd/2025 "नधा"रण वष" / A.Y. : 2016-17 & 2020-21 Smt. Jyoti, The Ao, C/O Dc Office, Vs Nfac. Distt. Administrative Complex, Sector 76, Sas Nagar. "थायी लेखा सं./Pan No: Apepj7978P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Mustaq Ahmed, Ca. Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 20.01.2026 Date Of Pronouncement : 27.01.2026

For Appellant: Shri Mustaq Ahmed, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 132Section 148

…recovered but that cannot be the evidence, solely on whose basis addition can be made. At this stage, we deem it appropriate to make reference to the judgement of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs Commissioner of Central Excise 281 CTR 241 (S.C.) wherein the Hon'ble Supreme Court has propounded that if a witness was not put for cross- examination, then statement recorded against a person from his back will not be used in evidence. Para 6 of the judgement reads as under : “6. According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority thou…

Jyoti, Nangal Dam vs. Assessing Officer, NFAC

In the result, appeal for assessment year 2016-17 is

ITA 1207/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh27 Jan 2026AY 2016-17

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1207 & 1496/Chd/2025 "नधा"रण वष" / A.Y. : 2016-17 & 2020-21 Smt. Jyoti, The Ao, C/O Dc Office, Vs Nfac. Distt. Administrative Complex, Sector 76, Sas Nagar. "थायी लेखा सं./Pan No: Apepj7978P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Mustaq Ahmed, Ca. Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 20.01.2026 Date Of Pronouncement : 27.01.2026

For Appellant: Shri Mustaq Ahmed, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 132Section 148

…recovered but that cannot be the evidence, solely on whose basis addition can be made. At this stage, we deem it appropriate to make reference to the judgement of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs Commissioner of Central Excise 281 CTR 241 (S.C.) wherein the Hon'ble Supreme Court has propounded that if a witness was not put for cross- examination, then statement recorded against a person from his back will not be used in evidence. Para 6 of the judgement reads as under : “6. According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority thou…

DCIT Circle 1 Nashik, Nashik vs. Shree Sai Properties, Nashik

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…pon the under-mentioned decisions wherein the principle that information collected behind the back of the assessee and not tested by cross-examination has no evidentiary value is laid down. (i) M/s. Andaman Timber Industries-vs-Comm. of Central Excise Kolkata 281 CTR 241 (SC) (2015). (1) (ii) H.R. Mehta-vs- ACIT, 72 taxmann.com 110 (Bom) (iii) M/s R.W. Promotions P. Ltd. -Vs-ACIT, 376 ITR 342 (Bom) (2015) 5. The respondent prays that the appeal may kindly be allowed.” 10. Ld. Counsel for the assessee referred to the documents placed in the paper book and the case various case laws. Index of the documents as well…

Ganpat Harishchandra Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 5829/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Jan 2026AY 2019-20

Bench: Shri Saktijit Dey & Shri Jagadish

Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER I.T.A. No. 5827/Mum/2025 ASSESSMENT YEAR: 2017-18 I.T.A. No. 5828/Mum/2025 ASSESSMENT YEAR: 2018-19 I.T.A. No. 5829/Mum/2025 ASSESSMENT YEAR: 2019-20 I.T.A. No. 5830/Mum/2025 ASSESSMENT YEAR: 2020-21 (Physical Hearing) Ganpat Harishchandra Purohit Vs. DCIT Central Circle 4(2), Flat No.36, B Wing, 3rd Floor, Mumbai-400051. Kavita Co-op Housing Society, Borivali East, Mumbai-400066. PAN: [AADPP9980D] (Appellant) (Respondent) Appellant by Shri Bharat Kumar- CA Respondent by Shri.…

Bhavesh Harjiram Solanki, Mumbai vs. DCIT, Central Circle, Mumbai

Appeal of the assessee are allowed, in terms of our aforesaid observations

ITA 7461/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Jan 2026AY 2018-19

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Bharat Kumar, CAFor Respondent: Assessee by
Section 153CSection 69

…, whose statements were relied upon by the revenue which resulted in 'breach of principles of natural justice'. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that 'failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity'. 20. In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the 'addition/…

Bhavesh Harjiram Solanki, Mumbai vs. DCIT, Central Circle, Mumbai

Appeal of the assessee are allowed, in terms of our aforesaid observations

ITA 7460/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Jan 2026AY 2017-18

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Bharat Kumar, CAFor Respondent: Assessee by
Section 153CSection 69

…, whose statements were relied upon by the revenue which resulted in 'breach of principles of natural justice'. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that 'failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity'. 20. In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the 'addition/…

Jayganga Exim India Private Limited, Indore vs. DCIT Central Circle -2, Bhopal

In the result, all the appeals of the assessee before us are allowed for statistical purposes

ITA 580/IND/2025[2016-17]Status: DisposedITAT Indore19 Jan 2026AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Date of Hearing
Section 142(1)Section 144Section 147Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.580/Ind/2025 (Assessment Year: 2016-17) Jayganga Exim India Pvt. Ltd., Vs. DCIT, 852, Sudama Nagar, In Front of Central Circle-2, Jain Mandir, Indore-452009 Bhopal PAN No. AAACJ8822E (Appellant) .. (Respondent) I.T.A. No.555/Ind/2025 (Assessment Year: 2017-18) Jayganga Exim India Pvt. Ltd., Vs. DCIT, 852, Sudama Nagar, In Front of Central Circle-2, Jain Mandir, Indore-452009 Bhopal PAN No. AAACJ8822E (Appellant) .. (Respondent) I.T.A. Nos.561 to 564…

Zyka Merchandise Private Limited, Indore vs. DCIT Central Circle -2, Bhopal

ITA 564/IND/2025[2016-17]Status: DisposedITAT Indore19 Jan 2026AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Shri Anup Singh, CIT-DR
Section 142(1)Section 144Section 147Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.580/Ind/2025 (Assessment Year: 2016-17) Jayganga Exim India Pvt. Ltd., 852, Sudama Nagar, In Front of Jain Mandir, Indore-452009 PAN No. AAACJ8822E (Appellant) Vs. DCIT, Central Circle-2, Bhopal (Respondent) I.T.A. No.555/Ind/2025 (Assessment Year: 2017-18) Jayganga Exim India Pvt. Ltd., 852, Sudama Nagar, In Front of Vs. Jain Mandir, Indore-452009 PAN No. AAACJ8822E (Appellant) DCIT, Central Circle-2, Bhopal (Respondent) I.T.A. Nos.561 to 564/Ind/2025…

Zyka Merchandise Private Limited, Indore vs. DCIT Central Circle -2, Bhopal

ITA 563/IND/2025[2015-16]Status: DisposedITAT Indore19 Jan 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Shri Anup Singh, CIT-DR
Section 142(1)Section 144Section 147Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.580/Ind/2025 (Assessment Year: 2016-17) Jayganga Exim India Pvt. Ltd., 852, Sudama Nagar, In Front of Jain Mandir, Indore-452009 PAN No. AAACJ8822E (Appellant) Vs. DCIT, Central Circle-2, Bhopal (Respondent) I.T.A. No.555/Ind/2025 (Assessment Year: 2017-18) Jayganga Exim India Pvt. Ltd., 852, Sudama Nagar, In Front of Vs. Jain Mandir, Indore-452009 PAN No. AAACJ8822E (Appellant) DCIT, Central Circle-2, Bhopal (Respondent) I.T.A. Nos.561 to 564/Ind/2025…

Zyka Merchandise Private Limited, Indore vs. DCIT Central Circle -2, Bhopal

ITA 562/IND/2025[2014-15]Status: DisposedITAT Indore19 Jan 2026AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Shri Anup Singh, CIT-DR
Section 142(1)Section 144Section 147Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.580/Ind/2025 (Assessment Year: 2016-17) Jayganga Exim India Pvt. Ltd., 852, Sudama Nagar, In Front of Jain Mandir, Indore-452009 PAN No. AAACJ8822E (Appellant) Vs. DCIT, Central Circle-2, Bhopal (Respondent) I.T.A. No.555/Ind/2025 (Assessment Year: 2017-18) Jayganga Exim India Pvt. Ltd., 852, Sudama Nagar, In Front of Vs. Jain Mandir, Indore-452009 PAN No. AAACJ8822E (Appellant) DCIT, Central Circle-2, Bhopal (Respondent) I.T.A. Nos.561 to 564/Ind/2025…

Jayganga Exim India Private Limited, Indore vs. DCIT Central Circle-2, Bhopal

In the result, all the appeals of the assessee before us are allowed for statistical purposes

ITA 555/IND/2025[2017-18]Status: DisposedITAT Indore19 Jan 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Date of Hearing
Section 142(1)Section 144Section 147Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.580/Ind/2025 (Assessment Year: 2016-17) Jayganga Exim India Pvt. Ltd., Vs. DCIT, 852, Sudama Nagar, In Front of Central Circle-2, Jain Mandir, Indore-452009 Bhopal PAN No. AAACJ8822E (Appellant) .. (Respondent) I.T.A. No.555/Ind/2025 (Assessment Year: 2017-18) Jayganga Exim India Pvt. Ltd., Vs. DCIT, 852, Sudama Nagar, In Front of Central Circle-2, Jain Mandir, Indore-452009 Bhopal PAN No. AAACJ8822E (Appellant) .. (Respondent) I.T.A. Nos.561 to 564…

Bharat Harishchandra Purohit, Mumbai vs. DCIT CC-4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 5832/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 153CSection 254(1)Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

Bharat Harishchandra Purohit, Mumbai vs. DCIT CC4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 5831/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 153CSection 254(1)Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

Horizon Buildmart Pvt Ltd, Gurgaon vs. ACIT, Circle-2, Faridabad

In the result, the appeal of the Assessee is partly allowed

ITA 1250/DEL/2025[2011-12]Status: DisposedITAT Delhi16 Jan 2026AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwalhorizon Buildmart Pvt. Ltd., Asst. Cit, C-131, Ground Floor, Block-C, Central Circle-Ii, Sushant Shopping Arcade, Vs. Faridabad, Sushant Lok-1, Haryana-121001. Gurgaon-122002. Pan-Aacch4582P (Appellant) (Respondent) Shri S.S. Nagar, Ca Assessee By Department By Ms. Amisha S. Gupta, Cit Dr Date Of Hearing 03/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon (‘Ld. Cit(A)’ In Short) Dated 27.01.2025 In Appeal No.10581/Cit(A) Ggn-3/2018-19 For Assessment Year 2011-12 Arising Out Of The Order Passed U/S 147 R.W.S 144 Of The Income Tax Act, 1961 (‘The Act’ For Short) Dated 28.12.2018. 2. Brief Facts Of The Case Are That Assessee Is Private Limited Company Engaged In The Business Of Real Estate. The Assessee Filed Its Return Of Income On 30.09.2011 Declaring A Loss Of Rs.54,833/-. The Ao Had Information That Assessee Received Loan Horizon Buildmart Pvt. Ltd. Vs. Acit

Section 143(2)Section 147Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Horizon Buildmart Pvt. Ltd., Asst. CIT, C-131, Ground Floor, Block-C, Central Circle-II, Sushant Shopping Arcade, Vs. Faridabad, Sushant Lok-1, Haryana-121001. Gurgaon-122002. PAN-AACCH4582P (Appellant) (Respondent) Shri S.S. Nagar, CA Assessee by Department by Ms. Amisha S. Gupta, CIT DR Date of Hearing 03/11/2025 Date of Pronouncement 16/01/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of…

ACIT, Chennai vs. M/S. Bsr Builders Engineers Contractors, Chennai

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1561/CHNY/2025[2016]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

Bsr Builders Engineers Contractors, Chennai vs. DCIT, Central Circle-2(3), Chennai

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1312/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Jan 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

Bsr Builders Engineers Contractors, Chennai vs. DCIT, Cent. Circle-2(3), Chennai

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1311/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

DCIT, Chennai vs. Bsr Builders Engineers Contractors, Chennai

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1274/CHNY/2025[2017]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

Naresh Arora, Gurgaon vs. DCIT, Central Circle-31, Delhi

In the result, both the appeals filed by the assessees are allowed

ITA 3144/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 65BSection 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Arti Garg, vs. DCIT, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (PAN : AKUPG4398A) Naresh Arora, vs. DCIT, Central Circle 31, A-061, 6th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (PAN : AACPA3657P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 29.10.2025 Date…

Arit Garg, Delhi vs. DCIT, Central Circle-31, Delhi

In the result, both the appeals filed by the assessees are allowed

ITA 3143/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 65BSection 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Arti Garg, vs. DCIT, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (PAN : AKUPG4398A) Naresh Arora, vs. DCIT, Central Circle 31, A-061, 6th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (PAN : AACPA3657P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 29.10.2025 Date…