CIT v. Aakash Nidhi Builders\nand Developers

76 Taxmann.com 73High Court2016#9132 most cited

What is CIT v. Aakash Nidhi Builders\nand Developers authority for?

The claim for deduction under Section 80-IB(10) of the Income Tax Act is allowed in respect of specific wings of a housing project if those wings comply with the conditions. The jurisdictional High Court's decision dismissing the Revenue's appeal was upheld by the Supreme Court.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

CIT v. Aakash Nidhi Builders · section 80-IB(10) · tax benefit · housing project deduction · income tax act · 2016 taxmann.com 73 · Aakash Nidhi

Issues it is cited on

section 80ib(10)section 80ibtax benefitsection 80isection 234cinterest u/s 234binterest under section 234bchildsection 234bsection 80commissioner (appeals)levy of penalty

Judgments citing CIT v. Aakash Nidhi Builders\nand Developers

Income Tax Officer-34(1)(1), Mumbai vs. Aakash Nidhi Builders and Developers, Ville Parle East Mumbai

ITA 4320/MUM/2024[2010-11]Status: DisposedITAT Mumbai15 Apr 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 143(1)Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 3765/MUM/2024 (Assessment Year : 2008-09) ITA No. 2343/MUM/2024 (Assessment Year : 2013–14) Aakash Nidhi Builders & Developers AAkash Nidhi Italian Marble House, Santacruz Airport Side, W.E. Highway, Vile Parle (West), Maharashtra – 400049 PAN: AALFA7373H Appellant v/s ITO – 25(2)(1), Kautilya Bhavan, BKC Maharashtra Respondent ITA No. 3762/MUM/2024 (Assessment Year : 2010-11) ITA No.4320/MUM/2024 (Assessment Year : 2010-11) ITO – 34(1)(1), Room No.230D,…

Aakash Nidhi Builders and Builders, Mumbai vs. ITO 25(2)(1), Mumbai

ITA 3765/MUM/2024[2008-09]Status: DisposedITAT Mumbai15 Apr 2025AY 2008-09

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 143(1)Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 3765/MUM/2024 (Assessment Year : 2008-09) ITA No. 2343/MUM/2024 (Assessment Year : 2013–14) Aakash Nidhi Builders & Developers AAkash Nidhi Italian Marble House, Santacruz Airport Side, W.E. Highway, Vile Parle (West), Maharashtra – 400049 PAN: AALFA7373H Appellant v/s ITO – 25(2)(1), Kautilya Bhavan, BKC Maharashtra Respondent ITA No. 3762/MUM/2024 (Assessment Year : 2010-11) ITA No.4320/MUM/2024 (Assessment Year : 2010-11) ITO – 34(1)(1), Room No…

Aakash Nidhi Builders and Developers, Mumbai vs. ITO25(2)(1), Mumbai

ITA 3762/MUM/2024[2010-11]Status: DisposedITAT Mumbai15 Apr 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 143(1)Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 3765/MUM/2024 (Assessment Year : 2008-09) ITA No. 3762/MUM/2024 (Assessment Year : 2010-11) ITA No. 2343/MUM/2024 (Assessment Year : 2013–14) ITA No.4320/MUM/2024 (Assessment Year : 2010-11) Aakash Nidhi Builders & Developers AAkash Nidhi Italian Marble House, Santacruz Airport Side, W.E. Highway, Vile Parle (West), Maharashtra – 400049 PAN: AALFA7373H Appellant v/s ITO – 25(2)(1), Kautilya Bhavan, BKC Maharashtra Respondent ITO – 34(1)(1), Room No.230D,…

ITO, Mumbai vs. Aakash Nidhi Builders and Developers, Vile Parle-West, Mumbai

ITA 3053/MUM/2024[2013-14]Status: DisposedITAT Mumbai15 Apr 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 143(1)Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 3765/MUM/2024 (Assessment Year : 2008-09) ITA No. 2343/MUM/2024 (Assessment Year : 2013–14) ITA No. 3762/MUM/2024 (Assessment Year : 2010-11) ITA No.4320/MUM/2024 (Assessment Year : 2010-11) Aakash Nidhi Builders & Developers AAkash Nidhi Italian Marble House, Santacruz Airport Side, W.E. Highway, Vile Parle (West), Maharashtra – 400049 PAN: AALFA7373H Appellant v/s ITO – 25(2)(1), Kautilya Bhavan, BKC Maharashtra Respondent ITO – 34(1)(1), Room No.230D,…

Aakash Nidhi Builders Developers, Mumbai vs. ITO Ward 25(2)(1), Mumbai

ITA 2343/MUM/2024[2013-14]Status: DisposedITAT Mumbai15 Apr 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 143(1)Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 3765/MUM/2024 (Assessment Year : 2008-09) ITA No. 3762/MUM/2024 (Assessment Year : 2010-11) ITA No. 2343/MUM/2024 (Assessment Year : 2013–14) Aakash Nidhi Builders & Developers AAkash Nidhi Italian Marble House, Santacruz Airport Side, W.E. Highway, Vile Parle (West), Maharashtra – 400049 PAN: AALFA7373H Appellant v/s ITO – 25(2)(1), Kautilya Bhavan, BKC Maharashtra Respondent ITA No.4320/MUM/2024 (Assessment Year : 2010-11) ITO – 34(1)(1), Room No…

Asst CIT 28(1), Navi Mumbai vs. Bharat Tukaram Bhor, Navi Mumbai

Appeal is dismissed

ITA 897/MUM/2020[2009-10]Status: DisposedITAT Mumbai31 Oct 2022AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Acit–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3Rd Floor, 6Th Sector- 11, Cbd Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) Ito 28(1)(2), Bharat Tukaram Bhor Pro. M/S Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers, 218/219, Station Complex, Navi Vs. Raheja Arcade, Sector-11, Mumbai- 400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 287/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Addlcit Rg 22(3), Pro. M/S Jai Gurudeo Bldr Tower No. 6, 3Rd Flr Vashi बिधम/ & Developers, 218/219, Rly Station Complex, Vashi, Vs. Raheja Arcade, Sector-11, Navi Mumbai-400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) BHARAT TUKARAM BHOR ACIT–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3rd Floor, 6th Sector- 11, CBD Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) ITO 28(1)(2), BHARAT TUKARAM BHOR Pro. M/s Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers,…

Asst CIT 28(1), Navi Mumbai vs. Bharat Tukaram Bhor, Navi Mumbai

Appeal is dismissed

ITA 896/MUM/2020[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Acit–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3Rd Floor, 6Th Sector- 11, Cbd Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) Ito 28(1)(2), Bharat Tukaram Bhor Pro. M/S Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers, 218/219, Station Complex, Navi Vs. Raheja Arcade, Sector-11, Mumbai- 400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 287/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Addlcit Rg 22(3), Pro. M/S Jai Gurudeo Bldr Tower No. 6, 3Rd Flr Vashi बिधम/ & Developers, 218/219, Rly Station Complex, Vashi, Vs. Raheja Arcade, Sector-11, Navi Mumbai-400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) BHARAT TUKARAM BHOR ACIT–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3rd Floor, 6th Sector- 11, CBD Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) ITO 28(1)(2), BHARAT TUKARAM BHOR Pro. M/s Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers,…

Asst CIT 28(1), Navi Mumbai vs. Bharat Tukaram Bhor, Navi Mumbai

Appeal is dismissed

ITA 895/MUM/2020[2011-12]Status: DisposedITAT Mumbai31 Oct 2022AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Acit–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3Rd Floor, 6Th Sector- 11, Cbd Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) Ito 28(1)(2), Bharat Tukaram Bhor Pro. M/S Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers, 218/219, Station Complex, Navi Vs. Raheja Arcade, Sector-11, Mumbai- 400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 287/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Addlcit Rg 22(3), Pro. M/S Jai Gurudeo Bldr Tower No. 6, 3Rd Flr Vashi बिधम/ & Developers, 218/219, Rly Station Complex, Vashi, Vs. Raheja Arcade, Sector-11, Navi Mumbai-400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) BHARAT TUKARAM BHOR ACIT–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3rd Floor, 6th Sector- 11, CBD Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) ITO 28(1)(2), BHARAT TUKARAM BHOR Pro. M/s Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers,…

Bharat Tularam Bhoir, Navi Mumbai vs. DCIT 28 (1), Mumbai

Appeal is dismissed

ITA 289/MUM/2020[2009-10]Status: DisposedITAT Mumbai31 Oct 2022AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Acit–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3Rd Floor, 6Th Sector- 11, Cbd Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) Ito 28(1)(2), Bharat Tukaram Bhor Pro. M/S Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers, 218/219, Station Complex, Navi Vs. Raheja Arcade, Sector-11, Mumbai- 400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 287/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Addlcit Rg 22(3), Pro. M/S Jai Gurudeo Bldr Tower No. 6, 3Rd Flr Vashi बिधम/ & Developers, 218/219, Rly Station Complex, Vashi, Vs. Raheja Arcade, Sector-11, Navi Mumbai-400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) BHARAT TUKARAM BHOR ACIT–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3rd Floor, 6th Sector- 11, CBD Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) ITO 28(1)(2), BHARAT TUKARAM BHOR Pro. M/s Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers,…

Bharat Tukaram Bhoir, Navi Mumbai vs. ITO 28 (1)92), Mumbai

Appeal is dismissed

ITA 288/MUM/2020[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Acit–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3Rd Floor, 6Th Sector- 11, Cbd Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) Ito 28(1)(2), Bharat Tukaram Bhor Pro. M/S Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers, 218/219, Station Complex, Navi Vs. Raheja Arcade, Sector-11, Mumbai- 400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 287/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Addlcit Rg 22(3), Pro. M/S Jai Gurudeo Bldr Tower No. 6, 3Rd Flr Vashi बिधम/ & Developers, 218/219, Rly Station Complex, Vashi, Vs. Raheja Arcade, Sector-11, Navi Mumbai-400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) BHARAT TUKARAM BHOR ACIT–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3rd Floor, 6th Sector- 11, CBD Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) ITO 28(1)(2), BHARAT TUKARAM BHOR Pro. M/s Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers,…

Bharat Tukaram Bhoir, Mumbai vs. Addlcit RG 22 (3), Mumbai

Appeal is dismissed

ITA 287/MUM/2020[2011-12]Status: DisposedITAT Mumbai31 Oct 2022AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Acit–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3Rd Floor, 6Th Sector- 11, Cbd Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) Ito 28(1)(2), Bharat Tukaram Bhor Pro. M/S Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers, 218/219, Station Complex, Navi Vs. Raheja Arcade, Sector-11, Mumbai- 400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 287/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) Bharat Tukaram Bhor Addlcit Rg 22(3), Pro. M/S Jai Gurudeo Bldr Tower No. 6, 3Rd Flr Vashi बिधम/ & Developers, 218/219, Rly Station Complex, Vashi, Vs. Raheja Arcade, Sector-11, Navi Mumbai-400 703 Cbd Belapur, Navi Mumbai- 400 614 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 895/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) BHARAT TUKARAM BHOR ACIT–28(1), बिधम/ 218/219, Raheja Arcade, R. No. 306, 3rd Floor, 6th Sector- 11, CBD Belapur, Tower, Vashi Rly Station Vs. Navi Mumbai- 400 614 Complex, Vashi, Navi Mumbai-400 703 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 288/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2010-11) ITO 28(1)(2), BHARAT TUKARAM BHOR Pro. M/s Jai Gurudeo Bldr Tower No. 6 Flr Vashi Rly बिधम/ & Developers,…

Deputy Commissioner of Income-Tax, Circle 8, Pune vs. Aswani Developers, Pune

ITA 576/PUN/2020[201213]Status: DisposedITAT Pune20 Sept 2022

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.576/Pun/2020 िनधा"रण वष" / Assessment Year: 2012-13 The Deputy Commissioner Of M/S. Aswani Developers, Income Tax, Circle-8, Pune Vs Second Floor, S.P. Heights, Mumbai-Pune Road, Kasarwadi, Pune 411 034 Pan : Aarfa0761H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / It(Ss)A Nos.02 & 03/Pun/2021 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 The Deputy Commissioner Of M/S. Aswani Developers, Income Tax, Vs Second Floor, S.P. Heights, Central Circle-2(2), Pune Mumbai-Pune Road, Kasarwadi, Pune 411 034 Pan : Aarfa0761H Appellant/ Assessee Respondent /Revenue

Section 143(3)Section 153ASection 80I

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.DIPAK P.RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.576/PUN/2020 िनधा"रण वष" / Assessment Year: 2012-13 The Deputy Commissioner of M/s. Aswani Developers, Income Tax, Circle-8, Pune Vs Second Floor, S.P. Heights, Mumbai-Pune Road, Kasarwadi, Pune 411 034 PAN : AARFA0761H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / IT(SS)A Nos.02 & 03/PUN/2021 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 The Deputy Commissioner of M/s. Aswani Developers, Income Tax, Vs Second…

CIT v. Aakash Nidhi Builders\nand Developers (76 Taxmann.com 73) — Cited in 12 Judgments | BharatTax