Ayushi Builders & Developers v. DCIT

137 TTJ 627Income Tax Appellate Tribunal2011#4794 most cited

What is Ayushi Builders & Developers v. DCIT authority for?

No addition can be made on the basis of technical electricity consumption formulas to estimate suppressed production, and unexplained investment in unaccounted purchases cannot be sustained if deleted by the CIT(A) and there is no change in facts.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2022.

Also referred to as

Ayushi Builders & Developers v. DCIT · 137 TTJ 627 · suppressed production · unexplained investment · unaccounted purchases · CIT(A) deletion · electricity consumption

Judgments citing Ayushi Builders & Developers v. DCIT

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2202/MUM/2013[2006-07]Status: DisposedITAT Mumbai31 May 2016AY 2006-07
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22-01-2014 being ITA No. 879/M/2011 [20 14-TIOL- 75-ITAT-MUM] ix) Mumbai Tribunal in the case of Parag M. Sanghvi vs. ACIT in ITA No. 8027/Mum/2010 dated 30-09-2015 x) Mumbai Tribunal in the case of Zeenat P. Sanghvi vs. DCIT in ITA No. 8026/Mum/2010 dated 19-12-2014 xi) Jaipur Tri…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2199/MUM/2013[2005-06]Status: DisposedITAT Mumbai31 May 2016AY 2005-06
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22-01-2014 being ITA No. 879/M/2011 [20 14-TIOL- 75-ITAT-MUM] ix) Mumbai Tribunal in the case of Parag M. Sanghvi vs. ACIT in ITA No. 8027/Mum/2010 dated 30-09-2015 x) Mumbai Tribunal in the case of Zeenat P. Sanghvi vs. DCIT in ITA No. 8026/Mum/2010 dated 19-12-2014 xi) Jaipur Tri…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2198/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 May 2016AY 2004-05
For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh
Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22-01-2014 being ITA No. 879/M/2011 [20 14-TIOL- 75-ITAT-MUM] ix) Mumbai Tribunal in the case of Parag M. Sanghvi vs. ACIT in ITA No. 8027/Mum/2010 dated 30-09-2015 x) Mumbai Tribunal in the case of Zeenat P. Sanghvi vs. DCIT in ITA No. 8026/Mum/2010 dated 19-12-2014 xi) Jaipur Tri…

ACIT, New Delhi vs. Smt. Divya Jain, New Delhi

In the result, the Appeal of the Revenue Dismissed and Cross

ITA 4315/DEL/2011[2007-08]Status: DisposedITAT Delhi09 Oct 2015AY 2007-08

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Md. Mohsin Alam, CIT(DR)
Section 143(2)Section 153ASection 153C

…ITA NO. 4315/Del/2011 & CO No. 355/Del/2011 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 4315/Del/2011 A.Y. : 2007-08 ACIT, Central Circle-03, VS. Smt. Divya Jain, Room No. 355, 3rd floor, C-215, Vivek Vihar, Delhi Jhnadewalan Extension, (PAN: AECPJ4086M) New Delhi – 110 055 (APPELLANT) (RESPONDENT) AND C.O. No. 355/Del/2011 (In ITA No. 4315/Del/2011) A.Y. : 2007-08 Smt. Divya Jain, Vs. ACIT, Central Circle-03, 3rd C-215, Vivek Vihar, Delhi Room No. 355, floor, (PAN: AECPJ4086M) Jhnadewalan Extension, New…