B.T. Patel & Sons Belgaum Constructions (P) Ltd. v. CIT

34 Taxmann.com 97Income Tax Appellate Tribunal2013#2215 most cited

What is B.T. Patel & Sons Belgaum Constructions (P) Ltd. v. CIT authority for?

An assessee claiming deduction under section 80IA(4) must be a developer of the infrastructure facility, not merely a contractor, and must undertake the scope of work, risk, and responsibilities associated with development.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

B.T. Patel & Sons Belgaum Constructions · section 80IA(4) · infrastructure facility · developer vs contractor · eligibility for deduction · scope of work · risk and responsibilities

Issues it is cited on

section 80ia(13)section 80lasection 86section 80ib(4)section 255(4)section 80lsection 80ia(4)(i)section 167bsection 80ia(4)section 167infrastructure facilitydeduction u/s 80ia

Judgments citing B.T. Patel & Sons Belgaum Constructions (P) Ltd. v. CIT

T and T Infra Limited, Pune vs. Asst.Commissioner of Income-Tax, Circle-7, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 291/PUN/2020[2016-17]Status: DisposedITAT Pune01 Oct 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

For Appellant: Shri Tarun GhiaFor Respondent: S/Shri Ajay Kumar Keshari and Sourabh Nayak
Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2016-17 T and T Infra Limited ACIT, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 PAN: AAECT3902H (Appellant) (Respondent) Assessee by : Shri Tarun Ghia Department by : S/Shri Ajay Kumar Keshari and Sourabh Nayak Date of hearing : 10-07-2024 Date of pronouncement : 01-10-2024 O R D E R PER ASTHA CHANDRA, JM : This appeal filed by the assessee is directed against the order dated 26.12.2019 of the CIT(A), Pune-5, Pun…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2486/MUM/2017[2007-08]Status: DisposedITAT Mumbai07 Jul 2023AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

…art thereof, the CIT(A) relied on the CBDT circular no. 4/2010, the decisions of the Page No. 15 ITA NO. 2485 & 2486/MUM/2017 C.O. NO. 265 & 355/MUM/2018 M/s. Patel Engineering Ltd. ITAT in the assessee's own case, B.T. Patil& Sons Belgaum Construction Ltd. 34 Taxmann.com 97 and the Hon'ble Bombay High Court in ABG Heavy Industries Ltd. 8. We also found that the CIT(A) has dealt in great detail the scope of the work, risk and responsibilities undertaken by the assessee and after applying the proposition of law laid down in the following decisions arrived at the conclusion that assessee was a developer and not o…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2485/MUM/2017[2006-07]Status: DisposedITAT Mumbai07 Jul 2023AY 2006-07

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

…art thereof, the CIT(A) relied on the CBDT circular no. 4/2010, the decisions of the Page No. 15 ITA NO. 2485 & 2486/MUM/2017 C.O. NO. 265 & 355/MUM/2018 M/s. Patel Engineering Ltd. ITAT in the assessee's own case, B.T. Patil& Sons Belgaum Construction Ltd. 34 Taxmann.com 97 and the Hon'ble Bombay High Court in ABG Heavy Industries Ltd. 8. We also found that the CIT(A) has dealt in great detail the scope of the work, risk and responsibilities undertaken by the assessee and after applying the proposition of law laid down in the following decisions arrived at the conclusion that assessee was a developer and not o…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 314/IND/2018[2014-15]Status: DisposedITAT Indore28 Feb 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 313/IND/2018[2013-14]Status: DisposedITAT Indore28 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Deputy Commissioner of Income Tax, Itarsi

ITA 312/IND/2018[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 311/IND/2018[2010-11]Status: DisposedITAT Indore28 Feb 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 310/IND/2018[2009-10]Status: DisposedITAT Indore28 Feb 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

The Deputy Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad vs. Vijay M. Mistry Construction Pvt. Ltd., Ahmedabad

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

ITA 1481/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

Section 143(3)Section 271(1)(c)Section 36(1)(va)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address in A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner of Ltd. Income Tax Circle–8, B-209, 2nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan…

Vijay M.Mistry Construction Pvt.Ltd., Ahmedabad vs. The ACIT., Circle-8, Ahmedabad

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

ITA 2938/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

Section 143(3)Section 271(1)(c)Section 36(1)(va)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address in A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner of Ltd. Income Tax Circle–8, B-209, 2nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan…

ACIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, cross objection filed by the assessee is partly allowed

ITA 2758/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2022AY 2009-10

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

…ible for deduction, the assessee has to develop the entire infrastructure facility and not only a part thereof, the CIT(A) relied on the CBDT circular no. 4/2010, the decisions of the ITAT in the assessee's own case, B.T. Patil& Sons Belgaum Construction Ltd. 34 Taxmann.com 97 and the Hon'ble Bombay High Court in ABG Heavy Industries Ltd. 8. We also found that the CIT(A) has dealt in great detail the scope of the work, risk and responsibilities undertaken by the assessee and after applying the proposition of law laid down in the following decisions arrived at the conclusion that assessee was a developer and not o…

ACIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, cross objection filed by the assessee is partly allowed

ITA 2757/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Oct 2022AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

…ible for deduction, the assessee has to develop the entire infrastructure facility and not only a part thereof, the CIT(A) relied on the CBDT circular no. 4/2010, the decisions of the ITAT in the assessee's own case, B.T. Patil& Sons Belgaum Construction Ltd. 34 Taxmann.com 97 and the Hon'ble Bombay High Court in ABG Heavy Industries Ltd. 8. We also found that the CIT(A) has dealt in great detail the scope of the work, risk and responsibilities undertaken by the assessee and after applying the proposition of law laid down in the following decisions arrived at the conclusion that assessee was a developer and not o…

Aci T-CC-2, Thane vs. SMC Infrastructures P. Ltd., Thane

In the result all the appeals of the Revenue are dismissed

ITA 1003/MUM/2021[2014-15]Status: DisposedITAT Mumbai26 Oct 2022AY 2014-15
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1002/Mum/2021 (Assessment Year :2015-16) & The ACIT CC-2, Thane Vs. SMC Infrastructures Private Room No. 13, A Wing Limited 6th Floor, Ashar IT Park 101, Akuriti SMC, Khopat Wagle Industrial Estate, LBS Mark, Road No. 16Z, Thane(West)-400601 Thane(W)-400604 PAN/GIR No.AACC53437L (Appellant) .. (Respondent) Assessee by Shri Neel Khandelwal Revenue by Shri Chintamani V. Divgankar, SR. AR. Date of Hearing 29/09/2022 Date of Pronouncement 26/10/2022 आदेश / O R D E R…

Aci T-CC-2, Thane vs. SMC Infrastructures P. Ltd., Thane

In the result all the appeals of the Revenue are dismissed

ITA 1002/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Oct 2022AY 2015-16
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1002/Mum/2021 (Assessment Year :2015-16) & The ACIT CC-2, Thane Vs. SMC Infrastructures Private Room No. 13, A Wing Limited 6th Floor, Ashar IT Park 101, Akuriti SMC, Khopat Wagle Industrial Estate, LBS Mark, Road No. 16Z, Thane(West)-400601 Thane(W)-400604 PAN/GIR No.AACC53437L (Appellant) .. (Respondent) Assessee by Shri Neel Khandelwal Revenue by Shri Chintamani V. Divgankar, SR. AR. Date of Hearing 29/09/2022 Date of Pronouncement 26/10/2022 आदेश / O R D E R…

Aci -CC-2, Thane vs. SMC Infrastructures P. Ltd., Thane

In the result all the appeals of the Revenue are dismissed

ITA 1001/MUM/2021[2016-17]Status: DisposedITAT Mumbai26 Oct 2022AY 2016-17
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1002/Mum/2021 (Assessment Year :2015-16) & The ACIT CC-2, Thane Vs. SMC Infrastructures Private Room No. 13, A Wing Limited 6th Floor, Ashar IT Park 101, Akuriti SMC, Khopat Wagle Industrial Estate, LBS Mark, Road No. 16Z, Thane(West)-400601 Thane(W)-400604 PAN/GIR No.AACC53437L (Appellant) .. (Respondent) Assessee by Shri Neel Khandelwal Revenue by Shri Chintamani V. Divgankar, SR. AR. Date of Hearing 29/09/2022 Date of Pronouncement 26/10/2022 आदेश / O R D E R…

Aci -CC-2, Thane vs. SMC Infrastructures P. Ltd., Mumbai

In the result all the appeals of the Revenue are dismissed

ITA 1000/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Oct 2022AY 2017-18
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1002/Mum/2021 (Assessment Year :2015-16) & The ACIT CC-2, Thane Vs. SMC Infrastructures Private Room No. 13, A Wing Limited 6th Floor, Ashar IT Park 101, Akuriti SMC, Khopat Wagle Industrial Estate, LBS Mark, Road No. 16Z, Thane(West)-400601 Thane(W)-400604 PAN/GIR No.AACC53437L (Appellant) .. (Respondent) Assessee by Shri Neel Khandelwal Revenue by Shri Chintamani V. Divgankar, SR. AR. Date of Hearing 29/09/2022 Date of Pronouncement 26/10/2022 आदेश / O R D E R…

Akash Infra Projects Pvt.Ltd., Gandhinagar vs. The ACIT, Gnr Circle, Gandhinagar

ITA 1679/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2007-08

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

Akash Infra Projects Pvt.Ltd., Ahmedabad vs. The ACIT, Gnr Circle, Gandhinagar

ITA 1577/AHD/2009[2006-07]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2006-07

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

Akash Infra Projects Pvt.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4, Gandhinagar

ITA 770/AHD/2008[2004-05]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2004-05

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

Akash Infra Projects Pvt.Ltd., Ahmedabad vs. The ACIT, Gnr Circle, Gandhinagar

ITA 4002/AHD/2008[2005-06]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2005-06

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

B.T. Patel & Sons Belgaum Constructions (P) Ltd. v. CIT (34 Taxmann.com 97) — Cited in 52 Judgments | BharatTax