CIT v. ATS Real Estate Builders (P.) Ltd.

172 Taxmann.com 611Reported decision2025#19504 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(1)Section 43B Section 115JB Section 139 Section 145A Section 234A Section 234B Section 234C

Issues it is cited on

actual payment basis tax benefit violation of natural justice interest under section 234a interest under section 234b mercantile system of accounting admission of additional evidence section 43b section 29 section 43 section 234b section 234a

Judgments citing CIT v. ATS Real Estate Builders (P.) Ltd.

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 199/JPR/2025[2022-23]Status: DisposedITAT Jaipur12 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 438Section 43B

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकरअपील सं. / ITA Nos.197 to 199/JP/2025 निर्धारणवर्ष / Assessment Years : 2019-20, 2021-22 & 2022-23 Ahluwalia Erectors & Fabricators DCIT/ACIT Private Limited Vs. Circle-02, E-77 Road No. 4, P.I.P. Kota Kota S.O Indrapura स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAHCA0089K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri M…

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 198/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकरअपील सं. / ITA Nos.197 to 199/JP/2025 निर्धारणवर्ष / Assessment Years : 2019-20, 2021-22 & 2022-23 Ahluwalia Erectors & Fabricators Private Limited E-77 Road No. 4, P.I.P. Kota S.O Indrapura बनाम DCIT/ACIT Vs. Circle-02, Kota स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAHCA0089K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh…

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 197/JPR/2025[2019-20]Status: DisposedITAT Jaipur12 Nov 2025AY 2019-20

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 438Section 43B

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकरअपील सं. / ITA Nos.197 to 199/JP/2025 निर्धारणवर्ष / Assessment Years : 2019-20, 2021-22 & 2022-23 Ahluwalia Erectors & Fabricators Private Limited E-77 Road No. 4, P.I.P. Kota S.O Indrapura बनाम DCIT/ACIT Vs. Circle-02, Kota स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAHCA0089K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: S…

Rng Construction Co., Indira Nagar vs. DCIT, DCIT-CPC

Appeal is allowed for statistical purpose

ITA 156/IND/2024[2017-18]Status: DisposedITAT Indore29 Aug 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

Section 139Section 139(1)Section 143(1)Section 145ASection 40Section 43B

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER RNG Construction Co. DCIT बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) PAN: AAQFR9084B Assessee by Shri Yashwant Sharma, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 28.08.2025 Date of Pronouncement 29.08.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 06.02.2024 passed by learned Commissioner of Income-tax (Appeals)-Adl/JCIT(A)-4…