Bannalal Jat Constructions Pvt Ltd (supra), Avadh Kishore Das v. Ram Gopal in AIR 1979 SC 861, Sudharshan Amin vs ACIT

35 Taxmann.com 370High Court2013#3107 most cited

What is Bannalal Jat Constructions Pvt Ltd (supra), Avadh Kishore Das v. Ram Gopal in AIR 1979 SC 861, Sudharshan Amin vs ACIT authority for?

Retraction of a statement recorded under oath during a search is not accepted unless supported by strong and contemporaneous evidence, especially when corroborative documents and seized materials support the additions.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Bannalal Jat Constructions Pvt Ltd · Avadh Kishore Das v. Ram Gopal · Sudharshan Amin vs ACIT · retraction of statement · statement under section 132(4) · evidentiary value of statement · contemporaneous evidence · search and seizure

Sections most often in play

Section 132Section 132(4)Section 132(4A)Section 153ASection 269SSSection 269STSection 269TSection 40A(3)

Issues it is cited on

section 131(1)section 269tsection 153a(1)(b)statement under section 132(4)right to receiveretracted statementsection 269sssection 269section 132(4a)section 40a(3)search assessmentsection 115j

Judgments citing Bannalal Jat Constructions Pvt Ltd (supra), Avadh Kishore Das v. Ram Gopal in AIR 1979 SC 861, Sudharshan Amin vs ACIT

M/S Shamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2011/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2010/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Shyamaraju & Company Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bengaluru

In the result, all the appeals filed by the assessees, viz

ITA 2009/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Apr 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2008/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Apr 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2007/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Apr 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S. Shyamaraju & Company Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2006/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyasree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2005/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2004/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2003/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2002/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Apr 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2001/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Apr 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure Projects Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 2000/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Apr 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Divyashree Infrastructure, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(3), Bangalore

In the result, all the appeals filed by the assessees, viz

ITA 1999/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

…ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1999 to 2005/Bang/2018 Assessment Years: 2008-09 to 2014-15 M/s. Divyashree Infrastructure “Divyashree Chambers”, “A” Wing Deputy Commissioner of #11, O;Shaugnessy Road Income-tax Vs. Bengaluru 560 025 Central Circle-2(3) Bengaluru PAN NO :AAFFD3896A APPELLANT RESPONDENT ITA Nos.2006 to 2012/Bang/2018 Assessmen…

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1475/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR
Section 132Section 143(3)Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 1475/Mum/2019 (Assessment Year 2010-11) M/s Govindram & Co. The Asst. Commissioner of 501 Notan Heights 20 Guru Income-tax, 17(1), Aayakar Nanak Road Bandra West, Bhavan, M.K. road, Vs. Mumbsi-400 050 Mumbai-400 020 (Appellant) (Respondent) PAN No. AABFG6770G Assessee by : None Revenue by : Shri Hoshang B. Irani, DR Date of hearing: 14.03.2022 Date of pronouncement : 25.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITAs No. 1474/Mum/2019 for AY 2009-10 & 1475/Mum/2019 for AY…

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1474/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR
Section 132Section 143(3)Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 1475/Mum/2019 (Assessment Year 2010-11) M/s Govindram & Co. The Asst. Commissioner of 501 Notan Heights 20 Guru Income-tax, 17(1), Aayakar Nanak Road Bandra West, Bhavan, M.K. road, Vs. Mumbsi-400 050 Mumbai-400 020 (Appellant) (Respondent) PAN No. AABFG6770G Assessee by : None Revenue by : Shri Hoshang B. Irani, DR Date of hearing: 14.03.2022 Date of pronouncement : 25.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITAs No. 1474/Mum/2019 for AY 2009-10 & 1475/Mum/2019 for AY…

Dy CIT, CC- 7(3), Mumbai vs. M/S. Macrotech Developer Ltd.(Since Lodha Estae P. Ltd. Merged With Macrotech Developers Ltd.), Mumbai

ITA 1658/MUM/2020[2015-16]Status: DisposedITAT Mumbai11 Oct 2021AY 2015-16

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Deputy Commissioner Of Income- M/S Macrotech Developer Ltd. Tax Cc-7(3), Room No. 655, Vs. (Since Lodha Estate Pvt. Ltd. Merged With Macrotech Developer Ltd.), Aaykar Bhawan, M.K Road, 412, 17G, Vardhman Chamber, Mumbai – 400 020 Cawasji Patel Marg, Fort, Mumbai – 400 001. Pan No. Aaacl1723E (Revenue) (Assessee) Assessee By : Shri Niraj Sheth, A.R Revenue By : Shri. Rahul Raman, Cit D.R Date Of Hearing: 05/10/2021 Date Of Pronouncement: 11/10/2021 Order Per Ravish Sood, J.M: The Captioned Appeal Filed By The Revenue Is Directed Against The Order Passed By The Cit(A)-49, Mumbai, Which In Turn Arises From The Order Passed By The A.O U/S 143(3) Of The Income-Tax Act, 1961 (For Short „Act‟) Dated 29.12.2017 For A.Y 2015-16. The Revenue Has Assailed The Order Of The Cit(A) On The Following Effective Grounds Before Us : “1. Whether On The Facts & The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 5,26,52,120/- Made By The Assessing Officer U/S 36(1)(Iii) Of The I.T Act. 2. Whether On The Facts & The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 2,02,86,452/- Towards Sales Promotion Expense & Rs. 6,68,13,114/- On Account Of Advertisement Expenses Made By The Assessing Officer By Capitalizing The Same To The Work-In-Progress.” 2. Briefly Stated, The Assessee Company That Was Merged With M/S Lodha Developers Limited (Now Known As Macrotech Developers Limited) Is Engaged In The Business Of Construction & Development Of Real Estate. Return Of Income For A.Y 2015-16 Was E-Filed By The Assessee On 31.08.2015, Declaring A Loss

For Appellant: Shri Niraj Sheth, A.RFor Respondent: Shri. Rahul Raman, CIT D.R
Section 143(3)Section 36(1)(iii)

…ITA No. 1658/Mum/2020 – A.Y 2015-16 1 Dy. CIT Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Deputy Commissioner of Income- M/s Macrotech Developer Ltd. tax CC-7(3), Room No. 655, Vs. (Since Lodha Estate Pvt. Ltd. merged with Macrotech Developer Ltd.), Aaykar Bhawan, M.K Road, 412, 17G, Vardhman Chamber, Mumbai – 400 020 Cawasji Patel Marg, Fort, Mumbai – 400 001. PAN No. AAACL1723E (Revenue) (Assessee) Assessee by : Shri Niraj Sheth, A.R Revenue by : Shri. Rahul Raman, CIT D.R Date o…

Sarita Dudheria, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 723/BANG/2016[2010-11]Status: DisposedITAT Bangalore06 Nov 2020AY 2010-11

Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Years : 2010 – 11

For Appellant: Shri.KR.Pradeep CA along with Smt.Girija G.P.CAFor Respondent: Shri.Priyadarshi Mishra
Section 131Section 132Section 132(4)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 234A

…Page 1 of 16 ITA No.732/Bang/2016 Asst.Yr:2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment years : 2010 – 11 Smt. Saritha Dudheria, DCIT Circle – 1, W/o.Sri.Laxmipath Central Circle-1(2), Dudheria, Bengaluru. No.20, Vasavi Plaza, II Floor, Vs. DVG Road, Basavangudi, Bengaluru. PAN : AFWPD 9619 P APPELLANT RESPONDENT Assessee By : Shri.KR.Pradeep CA along with Smt.Girija G.P.CA Revenue By : Shri.Priyadarshi Mishra Date of Hearing : 06/10/2020 Date Of Pronouncement : 06/11/2020 O R D E R PER BEENA…

Ashish Builders Pvt. Ltd., Mumbai vs. D.C.I.T. Range 3(1), Mumbai

In the result, order of the CIT(Appeals) does not call for interference

ITA 1566/MUM/2011[2007-2008]Status: DisposedITAT Mumbai23 Sept 2016AY 2007-2008

Bench: Shri D. Karunakara Rao & Shri Saktijit Deyassessment Year: 2008-09 Assessment Year: 2007-08

For Appellant: Shri Pankaj Toprani, A.RFor Respondent: Shri A.B. Koli, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2008-09 Assessment Year: 2007-08 M/s. Ashish Builders Pvt. Ltd., Asst. Commissioner of Income 6th Floor, Agarwal Golden Tax, Range 9(1)/3(1), Chamber, Mumbai Plot No.13/A, Fun Republic Vs. Road, Off New Link Road, Andheri – West Mumbai – 400 053 PAN: AAACA 5024F (Appellant) (Respondent) Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2010-11 Dy/Asst. Commissioner of M/s. Ashish Builders Pvt. Ltd., Income Tax, G-1, B-3, Akhil T…