CIT v. BR Constructions

73 Taxmann 473High Court1994#11783 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2025.

Judgments citing CIT v. BR Constructions

Seema Sureka, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal of the assessee is partly allowed

ITA 2682/KOL/2024[2015-16]Status: DisposedITAT Kolkata04 Nov 2025AY 2015-16

Bench: The Ld. Cit(A) : (I) Misc. Receipts Of Rs.96,000/- In Cash Shown As Gifts Received & Offered To Tax; (Ii) Receipt Of A Gift Of Rs. 5,84,000/- From An Huf, Claimed As Exempt U/S 56(2) Of The Act; & (Iii) Receipts Of Rs.2,99,133/- Shown As Profit From Commodity Trading, Albeit On Off-Market Basis.

Section 250Section 56(2)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2682/Kol/2024 Assessment Year 2015-16 Seema Sureka, SA, Rajhans Apartment, 6 Hastings Park Road, Alipore, Kolkata - 700027 [PAN: ALRPS1237R] .................................................. Appellant vs. Deputy Commissioner of Income Tax, Central Circle-3(3), Kolkata, Aayakar Bhaban, Poorva, 110, Shantipally, Kolkata - 700107 Respondent Appearances by: Assessee represented by : Miraj D Shah, AR Department represented by : Monalisha Pal Mukherjee, JCIT Date of concl…

Meghmani Organics Ltd., Ahmedabad vs. The DCIT., Cent.Circle-1(1), Ahmedabad

In the result, assessee’s appeal is allowed for statistical purpose

ITA 2204/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad28 Jul 2020AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar Sr. Advocate with Shri Parin Shah ARFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 10BSection 143(3)Section 234ASection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2204/Ahd/2013 (Assessment Year: 2009-10) Meghmani Organics Limited Vs. DCIT Meghmani House, Shrinivas Society, Central Circle-1(1), Vikas Gruh Road, Ahmedabad-7 Ahmedabad PAN No. AAB CM0 644 E (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar Sr. Advocate with Shri Parin Shah AR Respondent by : Shri Vinod Tanwani, Sr. D.R. Date of Hearing 22.07.2020 Date of Pronouncement 28.07.2020 O R D E R PER Ms. MADHUMITA R…

The Jt. CIT, Range-4, Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 514/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Mastek Limited, Ahmedabad vs. The Jt.CIT, Rang4, Ahmedabad

ITA 172/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Asstt. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 1852/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Mastek Limited, Ahmedabad vs. The Dy.CIT, (OSD) - 1, Circle-4, Ahmedabad

ITA 1188/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

DCIT Cir 3(3), Mumbai vs. Siro Clinpharm P.Ltd, Mumbai

In the result, appeal of the assessee is allowed

ITA 2876/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 143(3)Section 250Section 80ISection 92CSection 92C(2)Section 92C(3)

…I.T.A. Nos. 2618 and 2876/Mum/2014 Assessment year: 2009-10 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar AM and Pawan Singh JM] I.T.A. No. 2618/Mum/2014 Assessment years: 2009-10 Siro Clinpharm Private Limited ……….………………….Appellant 63, Lady Ratan Tata Medical and Research Centre M K Road, Cooperage, Mumbai 400 021 [PAN: AAECS8588A] Vs. Dy. Commissioner of Income Tax ……..…………….…Respondent Range 3 (3)(1), Mumbai I.T.A. Nos. 2876/Mum/2014 Assessment years: 2009-10 Dy. Commissioner of Income Tax Range 3 (3)(1), Mumbai ……….………………….Appellant Vs. Siro Clinpharm Private Li…

Siro Clinpharm P. Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 2618/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 143(3)Section 250Section 80ISection 92CSection 92C(2)Section 92C(3)

…I.T.A. Nos. 2618 and 2876/Mum/2014 Assessment year: 2009-10 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar AM and Pawan Singh JM] I.T.A. No. 2618/Mum/2014 Assessment years: 2009-10 Siro Clinpharm Private Limited ……….………………….Appellant 63, Lady Ratan Tata Medical and Research Centre M K Road, Cooperage, Mumbai 400 021 [PAN: AAECS8588A] Vs. Dy. Commissioner of Income Tax ……..…………….…Respondent Range 3 (3)(1), Mumbai I.T.A. Nos. 2876/Mum/2014 Assessment years: 2009-10 Dy. Commissioner of Income Tax Range 3 (3)(1), Mumbai ……….………………….Appellant Vs. Siro Clinpharm Private Li…

ACIT CC 39, Mumbai vs. United Liner Agencies of India P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 970/MUM/2014[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2005-06 Acit, M/S United Liner Agencies Of Cc-6(4), R. No.32(1), India P. Ltd. बनाम/ Ground Floor, Godrej Coliseum, Office Vs. Aayakar Bhavan, M.K.Road No.801, C-Wing, Behind Mumbai-400020 Everard Nagar, Off Somaiya Hospital Road, Sion East, Mumbai-400022 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacu5182C Shri Narendra Kumar Cit-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Y. P. Trivedi & Usha Dalal

Section 80Section 80I

…f Hon’ble Supreme Court in the case of New Jahangir Vakil Mill Company Ltd. vs. CIT(supra) it was held that doctrine of res-judicata is not applicable. Ld. DR also referred to the decision of Hon’ble Andhra Pradesh High Court in the case of B.R. Construction, 73 Taxmann 473(AP)(FB) to contend that precedent ceases to be binding precedent in the following conditions: “29. It may be noticed that precedent ceases to be binding precedent- (i) if it is reversed or overruled by a higher court, (ii) when it is affirmed or reversed on a different ground; (iii) when it is inconsistent with the earlier decisions of the sa…

CIT v. BR Constructions (73 Taxmann 473) — Cited in 9 Judgments | BharatTax