CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT v. V N Deva Doss

32 Taxmann.com 133Income Tax Appellate Tribunal2013#5107 most cited

What is CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT v. V N Deva Doss authority for?

Allowing losses to be considered in a return of income filed under section 153A is permissible.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT V. B G Shirke Construction Technology (P) Ltd. · section 153A · search assessment · set off of losses · return of income · Bombay High Court

Also reported as

68 SOT 235

Sections most often in play

Section 153ASection 132Section 143(3)Section 139Section 270ASection 271AABSection 139(1)Section 153C

Issues it is cited on

section 153a(1)(a)section 271aab(1a)section 270a(9)section 80acsection 153a(1)section 271aabsection 80asection 270section 139(1)section 270asearch assessmentsection 139

Judgments citing CIT V. B G Shirke Construction Technology ( P) Ltd. (2017) 246 Taxman 300 ( Bombay) ACIT v. V N Deva Doss

El El Hotels & Investments Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 918/DEL/2010[2006-07]Status: DisposedITAT Delhi16 Feb 2021AY 2006-07
For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Ms Nidhi Srivastava, CIT-DR
Section 115JSection 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 ACIT, Vs ELEL Hotels & Investment Ltd., Central Circle 13, C/o Ajay Wadhwa, New Delhi. W-107, Ground Floor, Greater Kailash-1, New Delhi. PAN: AAACE2846D (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate & Ms Ragini Handa, CA Revenue by : Ms Nidhi Srivastava, CIT-DR Date of Hearing : 18.12.2020 Date of Pronouncement : 16.02.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is dir…

ACIT Cen Cir 32, Mumbai vs. Lotus Surgicals P.Ltd, Mumbai

In the result, the appeal is dismissed

ITA 4830/MUM/2014[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Acit, Cc.32, Room No. M/S Lotus Surgicals 32(2), Ground Floor, Pvt. Ltd. B-201, Leo Vs. Aayakar Bhavan, M.K. Apartment, 24Th Road, Road, Marine Lines, Ranghuvanshi Mill Mumbai-400020. Compound, Sb Marg, Lower Parel (W). Pan No. Aabcl1217G Appellant Respondent Revenue By : Mr. Rajesh Kumar Yadav, Dr Assessee By : Mr. Satya Prakash Singh, Ar Date Of Hearing : 17/07/2018 Date Of Pronouncement : 25/07/2018

For Appellant: Mr. Satya Prakash Singh, ARFor Respondent: Mr. Rajesh Kumar Yadav, DR
Section 139(1)Section 143(3)Section 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 ACIT, CC.32, Room No. M/s Lotus Surgicals 32(2), Ground Floor, Pvt. Ltd. B-201, Leo Vs. Aayakar Bhavan, M.K. Apartment, 24th Road, Road, Marine Lines, Ranghuvanshi Mill Mumbai-400020. Compound, SB Marg, Lower Parel (W). PAN No. AABCL1217G Appellant Respondent Revenue by : Mr. Rajesh Kumar Yadav, DR Assessee by : Mr. Satya Prakash Singh, AR Date of Hearing : 17/07/2018 Date of pronouncement : 25/07/2018 ORDER PER N.K. PRADHAN, AM This is an…

ACIT, New Delhi vs. M/S Splendor Landbase Ltd., New Delhi

In the result, the Appeal filed by the Revenue stand dismissed

ITA 2461/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Jun 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kanti.T.A. No.2461/Del/2016 A.Y. : 2010-11 Assistant Commissioner M/S Splendor Landbase Of Income, Central Vs. Limited, Circle-3, F-38/2, Splendor House, New Delhi Okhla Industrial Area, Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent) & C.O. No. 215/Del/2016 In I.T.A. No. 2461/Del/2016 A.Y. : 2010-11 M/S Splendor Landbase Assistant Commissioner Limited, Vs. Of Income, Central Circle- F-38/2, Splendor House, 3, Okhla Industrial Area, New Delhi Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent)

For Appellant: Sh. Anil Kr. Chopra, Adv. &For Respondent: Sh. S.S. Rana, CIT(DR)
Section 139Section 143(3)Section 153ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.2461/DEL/2016 A.Y. : 2010-11 ASSISTANT COMMISSIONER M/S SPLENDOR LANDBASE OF INCOME, CENTRAL VS. LIMITED, CIRCLE-3, F-38/2, SPLENDOR HOUSE, NEW DELHI OKHLA INDUSTRIAL AREA, PHASE-II, NEW DELHI (PAN: AAECA3986E) (APPELLANT) (RESPONDENT) AND C.O. NO. 215/DEL/2016 IN I.T.A. No. 2461/DEL/2016 A.Y. : 2010-11 M/S SPLENDOR LANDBASE ASSISTANT COMMISSIONER LIMITED, VS. OF INCOME, CENTRAL CIRCLE- F-38/2, SPLENDOR HOUSE, 3, OKHLA INDUSTRIAL AREA, NEW DELHI PHASE-II, NEW DE…