CIT v. Earth Tech Engineers

229 Taxmann 367High Court2015#8115 most cited

What is CIT v. Earth Tech Engineers authority for?

The High Court upholds the Tribunal's decision to reduce net profit from 12% to 8% and allows depreciation to be claimed out of net profit.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Earth Tech Engineers · 229 Taxmann 367 · 46 Taxmann.com 287 · net profit estimation · depreciation on net profit · business income estimation · Section 44AD · assessment procedure

Also reported as

46 Taxmann.com 287

Sections most often in play

Section 142(1)Section 143(2)Section 40(a)(ia)Section 44AD

Judgments citing CIT v. Earth Tech Engineers

Income Tax Officer, Dhule vs. Sharad Anandrao Deore, Dhule

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

ITA 996/PUN/2023[2018-19]Status: DisposedITAT Pune21 Jan 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2018-19

For Appellant: Shri Sanket JoshiFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2018-19 ITO, Dhule Sharad Anandrao Deore, Vs. Near Bus Stand Sakri, Tal Sakri, Dhule – 424304 PAN: AAJPD2988D (Appellant) (Respondent) Assessee by : Shri Sanket Joshi Department by : Shri Arvind Desai, Addl. CIT-DR Date of hearing : 15-01-2025 Date of pronouncement : 21-01-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 21.07.2023 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19…

Mr. Syed Samee, Mysore vs. Deputy Commissioner of Income-Tax, Circle 1(1) & Tps, Mysore

In the result, the appeal by the assessee is partly allowed

ITA 698/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Nov 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Tarun Kothari, CAFor Respondent: Shri Subramanian. S, Jt.CIT(DR)(ITAT), Bengaluru
Section 194CSection 234ASection 250Section 274BSection 44ASection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 Mr. Syed Samee Vs. The Deputy Commissioner No.15, 1st Cross, AJ Block, of Income-Tax, N R Mohalla, Circle 1(1) & TPS, Mysore – 570 007. Mysore. PAN: BSVPS 0871B APPELLANT RESPONDENT Appellant by : Shri Tarun Kothari, CA Respondent by : Shri Subramanian. S, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.11.2023 Date of Pronouncement : 28.11.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee…

Ravindranth J. Mishra, Vapi vs. Income Tax Officer, Ward -7, Vapi

In the result, the appeal of the assessee is partly allowed

ITA 271/SRT/2022[2010-11]Status: DisposedITAT Surat29 Dec 2022AY 2010-11
Section 144Section 148Section 234ASection 234BSection 254(1)Section 44A

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.271/SRT/2022 (AY 2010-11) (Hearing in Physical Court) Ravindranath J. Mishra Income Tax Officer, Flat No.204, C-2 Sai Shraddha Ward-7 Vapi, Room No. Vs Residency, Nr. Amigo 810, 8th Floor, Fortune Industries, Morai Village, Tal- Square-II, Daman Road, Vapi, Dist. Valsad-396191 Chala, Vapi-396191 PAN : AIFPM 8338 N अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Ms. Krinjal Bhuta, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनव…

Bijjala Eswara Rao, Khammam vs. Asst. Commissioner of Income Tax, Circle-1, Khammam

In the result, the appeal of assessee is partly allowed

ITA 628/HYD/2018[2015-16]Status: DisposedITAT Hyderabad11 Sept 2020AY 2015-16

Bench: Smt. P.Madhavi Devi & Shri D.S.Sunder Singh

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri D.J.Prabhakar Anand, DR
Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P.MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER I.T.A. No. 628/HYD/2018 Assessment Year: 2015-16 BijjalaEswara Rao, Assistant Commissioner KHAMMAM Vs of Income Tax, [PAN: AGKPB3708L] Circle-1, KHAMMAM (Appellant) (Respondent) For Assessee : Shri T.Chaitanya Kumar, AR For Revenue : Shri D.J.Prabhakar Anand, DR Date of Hearing : 10-09-2020 Date of Pronouncement : 11-09-2020 O R D E R PER D.S. SUNDER SINGH, A.M. : This appeal filed by the assessee is directed against the ord…

M/S National Sanitation, Jaipur vs. Income Tax Officer, Ward-2(3), Jaipur

In the result, appeal of the assessee is partly allowed

ITA 231/JPR/2018[2009-10]Status: DisposedITAT Jaipur14 Aug 2018AY 2009-10
For Appellant: Shri Tanuj Agarwal (Advocate)For Respondent: Shri Anoop Singh (JCIT)
Section 147Section 148Section 40Section 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 231/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2009-10. cuke M/s. National Sanitation, The Income Tax Officer, Vs. E-27, Roop Vihar, New Sanganer Road, Ward 2(3), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AADFN 1103 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tanuj Agarwal (Advocate) jktLo dh vksj ls@ Reve…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1429/KOL/2015[2011-2012]Status: DisposedITAT Kolkata21 Sept 2017AY 2011-2012

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri N.V. Vasudevan, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 to 2011-12 ITO, Ward-10(1),Kolkata -vs- M/s Gourangalal Chatterjee Construction Pvt. Ltd. [PAN: AABCG 9694 G] (Appellant) (Respondent) For the Appellant : Shri Kalyan Nath, Addl. CIT For the Respondent : Shri D.S. Damle, FCA Date of Hearing : 19.08.2017 Date of Pronouncement : 21.09.2017 ORDER Per Bench: 1. These appeals by the Revenue arise out of the orders of the Learned Commissioner of Income Tax (Appeals) -4,…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1428/KOL/2015[2010-2011]Status: DisposedITAT Kolkata21 Sept 2017AY 2010-2011

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri N.V. Vasudevan, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 to 2011-12 ITO, Ward-10(1),Kolkata -vs- M/s Gourangalal Chatterjee Construction Pvt. Ltd. [PAN: AABCG 9694 G] (Appellant) (Respondent) For the Appellant : Shri Kalyan Nath, Addl. CIT For the Respondent : Shri D.S. Damle, FCA Date of Hearing : 19.08.2017 Date of Pronouncement : 21.09.2017 ORDER Per Bench: 1. These appeals by the Revenue arise out of the orders of the Learned Commissioner of Income Tax (Appeals) -4,…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1427/KOL/2015[2009-2010]Status: DisposedITAT Kolkata21 Sept 2017AY 2009-2010

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri N.V. Vasudevan, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 to 2011-12 ITO, Ward-10(1),Kolkata -vs- M/s Gourangalal Chatterjee Construction Pvt. Ltd. [PAN: AABCG 9694 G] (Appellant) (Respondent) For the Appellant : Shri Kalyan Nath, Addl. CIT For the Respondent : Shri D.S. Damle, FCA Date of Hearing : 19.08.2017 Date of Pronouncement : 21.09.2017 ORDER Per Bench: 1. These appeals by the Revenue arise out of the orders of the Learned Commissioner of Income Tax (Appeals) -4,…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1426/KOL/2015[2008-09]Status: DisposedITAT Kolkata21 Sept 2017AY 2008-09

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri N.V. Vasudevan, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 to 2011-12 ITO, Ward-10(1),Kolkata -vs- M/s Gourangalal Chatterjee Construction Pvt. Ltd. [PAN: AABCG 9694 G] (Appellant) (Respondent) For the Appellant : Shri Kalyan Nath, Addl. CIT For the Respondent : Shri D.S. Damle, FCA Date of Hearing : 19.08.2017 Date of Pronouncement : 21.09.2017 ORDER Per Bench: 1. These appeals by the Revenue arise out of the orders of the Learned Commissioner of Income Tax (Appeals) -4,…

ITO, WD-10(1), Kolkata vs. M/S Gourangalal Chatterjee Constructions Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1425/KOL/2015[2006-07]Status: DisposedITAT Kolkata21 Sept 2017AY 2006-07

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 To 2011-12

For Appellant: Shri Kalyan Nath, Addl. CITFor Respondent: Shri D.S. Damle, FCA
Section 144Section 147Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri N.V. Vasudevan, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 1425- 1429/Kol/2015 Assessment Years : 2006-07, 2008-09 to 2011-12 ITO, Ward-10(1),Kolkata -vs- M/s Gourangalal Chatterjee Construction Pvt. Ltd. [PAN: AABCG 9694 G] (Appellant) (Respondent) For the Appellant : Shri Kalyan Nath, Addl. CIT For the Respondent : Shri D.S. Damle, FCA Date of Hearing : 19.08.2017 Date of Pronouncement : 21.09.2017 ORDER Per Bench: 1. These appeals by the Revenue arise out of the orders of the Learned Commissioner of Income Tax (Appeals) -4,…

ACIT, Circle-10, Kolkata vs. M/S Gourangalal Chatterjee, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 760/KOL/2012[2007-08]Status: DisposedITAT Kolkata20 Jan 2016AY 2007-08

Bench: : Shri M. Balaganesh

For Appellant: Shri P.B. Pramanick, JCIT, ld. Sr.DRFor Respondent: Shri D.S Damle, FCA
Section 143(3)Section 145Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, KOLKATA Shri Mahavir Singh, Judicial Member, and Before : Shri M. Balaganesh, Accountant Member ITA No. 760/Kol/2012 A.Y : 2007-08 A.C.I.T., Cir-10, Kolkata Vs. M/s. Gourangalal Chatterjee Construction Pvt. Ltd PAN: AABCG 9694G (Appellant) (Respondent) For the Appellant: Shri P.B. Pramanick, JCIT, ld. Sr.DR For the Respondent: Shri D.S Damle, FCA Shri Akkal Dudhwala, CA, ld.ARs Date of Hearing: 21-12-2015 Date of Pronouncement: 20 -01-2016 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A), XII,…

Prakash Ravanratan Jaddhav, Mumbai vs. ITO 23(3)(1), Mumbai

In the result, ITA No.2210/M/14 is partly allowed for statistical purposes whereas ITA No

ITA 2211/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Dec 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2209/M/14, Ita 2210/M/14 & Ita 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpj4867F

For Appellant: Shri Devendra JainFor Respondent: Shri Ganesh Bare
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271B

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2209/M/14, ITA 2210/M/14 & ITA 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPJ4867F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by: Shri Devendra Jain Department by: Shri Ganesh Bare स…

Prakash Ravanratan Jaddhav, Mumbai vs. ITO 23(3)(1), Mumbai

In the result, ITA No.2210/M/14 is partly allowed for statistical purposes whereas ITA No

ITA 2210/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Dec 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2209/M/14, Ita 2210/M/14 & Ita 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpj4867F

For Appellant: Shri Devendra JainFor Respondent: Shri Ganesh Bare
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271B

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2209/M/14, ITA 2210/M/14 & ITA 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPJ4867F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by: Shri Devendra Jain Department by: Shri Ganesh Bare स…

Prakash Ravanratan Jaddhav, Mumbai vs. ITO 23(3)(1), Mumbai

In the result, ITA No.2210/M/14 is partly allowed for statistical purposes whereas ITA No

ITA 2209/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Dec 2015AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2209/M/14, Ita 2210/M/14 & Ita 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpj4867F

For Appellant: Shri Devendra JainFor Respondent: Shri Ganesh Bare
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271B

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2209/M/14, ITA 2210/M/14 & ITA 2211/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Shri Prakash Ravanratan बनाम/ I.T.O.-23(3)(1) Jadhav Mumbai Vs. Indira Colony, Model Town Road, Mulund (West), Mumbai - 400080 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPJ4867F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by: Shri Devendra Jain Department by: Shri Ganesh Bare स…