Avirat Stat Homes Venure (P.) Ltd. v. Income-tax Officer

102 Taxmann.com 60High Court2019#8682 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 147Section 148Section 68Section 131Section 133(6)Section 143(3)Section 14ASection 2(47)

Issues it is cited on

section 4(1)section 147(a)section 292bbbeyond four yearspaper companyshell companycolourable devicebogus ltcgsection 292bborrowed satisfactiontangible materialreason to believe

Judgments citing Avirat Stat Homes Venure (P.) Ltd. v. Income-tax Officer

EXCELLENCE FINANCE PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 6(4), MUMBAI

In the result, all the aforesaid appeals of the assessee are\npartly allowed

ITA 208/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17
For Appellant: Shri Snehal Shah, ARFor Respondent: Shri Himanshu Joshi, (Sr. DR)
Section 143(2)Section 147Section 148Section 68

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.206/MUM/2025\n(A.Y. 2014-15)\nITA No.207/MUM/2025\n(A.Y. 2015-16)\nITA No.208/MUM/2025\n(A.Y. 2016-17)\nExcellence Finance Private v/s. Deputy Commissioner of\nLimited\n601, Ravi Building, 189/191,\nDr. D.N. Road, Near Central\nCamera Fort, Mumbai,\nMumbai GPO, Mumbai-\n400001, Maharashtra\nबनाम\nIncome Tax, Central Circle\n6(4), Kautilya Bhavan,\nBandra Kurla Complex,\nBandra (East), Mumbai-\n400051, Maharashtra\nस्थायी लेखा सं./जीआइआ…

EXCELLENCE FINANCE PVT LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE 6(4), MUMBAI

In the result, all the aforesaid appeals of the assessee are\npartly allowed

ITA 207/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16
For Appellant: Shri Snehal Shah, ARFor Respondent: Shri Himanshu Joshi, (Sr. DR)
Section 143(2)Section 147Section 148Section 68

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.206/MUM/2025\n(A.Y. 2014-15)\nITA No.207/MUM/2025\n(A.Y. 2015-16)\nITA No.208/MUM/2025\n(A.Y. 2016-17)\nExcellence Finance Private v/s. Deputy Commissioner of\nLimited\n601, Ravi Building, 189/191,\nDr. D.N. Road, Near Central\nCamera Fort, Mumbai,\nMumbai GPO, Mumbai-\n400001, Maharashtra\nबनाम\nIncome Tax, Central Circle\n6(4), Kautilya Bhavan,\nBandra Kurla Complex,\nBandra (East), Mumbai-\n400051, Maharashtra\nस्थायी लेखा सं./जीआइआ…

EXCELLENCE FINANCE PVT LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE 6(4), MUMBAI

In the result, all the aforesaid appeals of the assessee are\npartly allowed

ITA 206/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Oct 2025AY 2014-15
For Appellant: Shri Snehal Shah, ARFor Respondent: Shri Himanshu Joshi, (Sr. DR)
Section 143(2)Section 147Section 148Section 68

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.206/MUM/2025\n(A.Y. 2014-15)\nITA No.207/MUM/2025\n(A.Y. 2015-16)\nITA No.208/MUM/2025\n(A.Y. 2016-17)\nExcellence Finance Private v/s. Deputy Commissioner of\nLimited\n601, Ravi Building, 189/191,\nDr. D.N. Road, Near Central\nCamera Fort, Mumbai,\nMumbai GPO, Mumbai-\n400001, Maharashtra\nबनाम\nIncome Tax, Central Circle\n6(4), Kautilya Bhavan,\nBandra Kurla Complex,\nBandra (East), Mumbai-\n400051, Maharashtra\nस्थायी लेखा सं./जीआइआ…

RAHEJA DEVELOPERS LIMITED, NEW DELHI vs. DCIT, CENTRAL CIRCLE 19, NEW DELHI

ITA 2284/DEL/2023[2012-13]Status: DisposedITAT Delhi17 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

RAHEJA DEVELOPERS LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE 19, DELHI

ITA 2283/DEL/2023[2011-12]Status: DisposedITAT Delhi17 Oct 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

UNIVERSAL DRINKS,NEW DELHI vs. ACIT, CIRCLE-42(1), NEW DELHI

ITA 2283/DEL/2019[2015-16]Status: HeardITAT Delhi25 Mar 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

Section 143(3)Section 147Section 148Section 14ASection 68

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

BHARATH HI-TECH BUILDERS PVT. LTD.,BANGALORE vs. DY. CIT, CIRCLE-1(1)(2), BANGALORE, BANGALORE

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

ITA 1034/BANG/2023[2009-10]Status: DisposedITAT Bangalore11 Mar 2024AY 2009-10

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Inder Paul Bansal & Sri.Vivek BansalFor Respondent: Sri.Nilanjan Dey, Addl.CIT-DR
Section 147Section 148Section 151Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, Vice-President & Shri Laxmi Prasad Sahu, Accountant Member ITA No.1034/Bang/2023 : Asst.Year 2009-2010 Bharath Hi-Tech Builders Pvt. Ltd. The Deputy Commissioner of 304 & 306 Gold Tower, 3rd Floor Income-tax, Circle 1(1)(2) v. Gold Residency Road Bangalore. Bangalore – 560 025. PAN : AAACK8043N. (Appellant) (Respondent) Appellant by : Sri.Inder Paul Bansal & Sri.Vivek Bansal Respondent by : Sri.Nilanjan Dey, Addl.CIT-DR Date of Pronouncement : 11.03.2024 Date of Hearing : 07.03.2024 O R D E R Per George George K, V…

VILSON ROOFING PRODUCTS PRIVATE LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR

The appeal of the assessee is DISMISSED

ITA 956/PUN/2023[2009-10]Status: DisposedITAT Pune12 Dec 2023AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 956/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 Vilson Roofing Products Pvt. Ltd., 1St Lane, Opp. Prataprao Jagdale Hall, Rajarampuri, Kolhapur, Pin – 416 008 . . . . . . . अपऩलधथी / Appellant Pan: Aaccv0661M

For Appellant: Mr Sharad Vaze [‘Ld. AR’]For Respondent: Mr M G Jasnani [‘Ld. DR’]
Section 143(3)Section 147Section 148Section 250Section 253(1)(a)Section 68

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 956/PUN/2023 निर्धारण वर्ा / Assessment Year : 2009-10 Vilson Roofing Products Pvt. Ltd., 1st Lane, Opp. Prataprao Jagdale Hall, Rajarampuri, Kolhapur, Pin – 416 008 . . . . . . . अपऩलधथी / Appellant PAN: AACCV0661M बनाम / V/s Asstt. Commissioner of Income Tax, . . . . . . . प्रत्यथी / Respondent Central Circle, Kolhapur द्वारा / Appearances Assessee by : Mr Sharad Vaze [‘Ld…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. ARSHIA GLOBAL TRADECOM PRIVATE LIMITED

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

ITAT/175/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 143(2)Section 143(3)Section 147Section 148Section 260ASection 68

…ITAT 175 OF 2021 Page 1 of 16 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 29.08.2022 DELIVERED ON:13.09.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA ITAT/175/2021 (IA NO: GA/02/2021) PRINCIPAL COMMISSIONER OF INCOME TAX – 1, KOLKATA VERSUS ARSHIA GLOBAL TRADECOM PRIVATE LIMITED Appearance:- Mr. Prithu Dudhoria, Adv. .….For the Appellant. Mr. Avratosh Majumder, Sr. Adv. Mr. Avra Mazumder, Adv. Mr. Binayak Gup…

ARSHIA GLOBAL TRADECOM PVT LTD,KOLKATA vs. ACIT, CIRCLE-7(1), KOLKATA, KOLKATA

In the result, the appeal of the assessees (ITA No

ITA 2042/KOL/2019[2011-12]Status: DisposedITAT Kolkata18 Nov 2020AY 2011-12

Bench: Shri J.Sudhakar Reddy, Am & Smt. Madhumita Roy, Jm ]

Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 68

…1 AY 2011-12 Arshia Global Tradecom P.Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA [ Before Shri J.Sudhakar Reddy, AM and Smt. Madhumita Roy, JM ] I.T.A. No. 2042/Kol/2019 Assessment Year:2011-12 M/s. Arshia Global Tradecom Vs. ACIT, Cir-7(1), Kolkata Pvt. Ltd. PAN: AAICA3457A Appellant Respondent Date of Hearing (Virtual) 05-11-2020 Date of Pronouncement 18 -11-2020 For the Appellant Shri Miraj D.Shah, FCA, Ld.AR For the Respondent Shri Supriyo Paul, Addl. CIT, Ld.Sr. DR ORDER Per Smt. Madhumita Roy, JM The instant appeal filed by the assessee is directed against the order dated 16-07-2019…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S SHIV VEGPRO PVT. LTD., KOTA

In the result, appeal of the revenue is dismissed

ITA 739/JPR/2019[2011-12]Status: DisposedITAT Jaipur30 Jul 2020AY 2011-12
For Appellant: Shri Mahendra Gargieya (Advocate)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 144Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’B’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 739/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Assistant Commissioner of M/s. Shiv Vegpro Pvt. Ltd., Vs. Income-tax, Circle-1, 101, Mohsin Manzil, Kota. 252, Shopping Centre, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAJCS 7629 B vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) fu/kZkfjrh dh vks…

BLA POWER HOLDING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER CIRCLE-3(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 217/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Jul 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri H.N. Singh, D.R
Section 143Section 143(1)Section 147Section 148Section 234BSection 271Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. BLA Power Holding Income Tax Officer, Pvt. Ltd., Circle – 3(1)(2), 84, Maker Chamber III, Vs. Room No.607, 6th Floor, Nariman Point, Aayakar Bhavan, Mumbai – 400 021 M.K. Road, PAN: AADCB 3577H Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Agarwal, A.R. Revenue by : Shri H.N. Singh, D.R. Date of Hearing : 03.06.2019 Date of Pronouncement : 10.07.2019 O R D E R Per Rajesh Kumar, Accountant Member: Th…

Avirat Stat Homes Venure (P.) Ltd. v. Income-tax Officer (102 Taxmann.com 60) — Cited in 12 Judgments | BharatTax