Banaras Hotels Ltd. v. DCIT (Varanasi Trib)

115 Taxmann.com 39Reported decision#22080 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 35adsection 35asection 142asection 69bsection 292crejection of books of accountsection 35admission of additional evidencesection 292section 145(3)fair market valuesearch assessment

Judgments citing Banaras Hotels Ltd. v. DCIT (Varanasi Trib)

Khanna Infrabuild Private Limited 2000-1A, Sukhdev Nagar Ferozepur Road, Ludhiana vs. The Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.663, 668 & 679/Chd/2023 िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2019-20 Khanna Infrabuild Private Limited बनाम The DCIT 2000/1A, Sukhdev Nagar, Ferozepur Central Circle-2, Ludhiana Road, Ludhiana "थायी लेखा सं./PAN NO: AAFCK0050Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehg…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2, Ludhiana

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.663, 668 & 679/Chd/2023 िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2019-20 Khanna Infrabuild Private Limited बनाम The DCIT 2000/1A, Sukhdev Nagar, Ferozepur Central Circle-2, Ludhiana Road, Ludhiana "थायी लेखा सं./PAN NO: AAFCK0050Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehg…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.663, 668 & 679/Chd/2023 िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2019-20 Khanna Infrabuild Private Limited बनाम The DCIT 2000/1A, Sukhdev Nagar, Ferozepur Central Circle-2, Ludhiana Road, Ludhiana "थायी लेखा सं./PAN NO: AAFCK0050Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehg…

Banaras Hotels Ltd. v. DCIT (Varanasi Trib) (115 Taxmann.com 39) — Cited in 3 Judgments | BharatTax