CIT v. Gurubachhan Singh J. Juneja

302 ITR 63High Court2008#689 most cited

What is CIT v. Gurubachhan Singh J. Juneja authority for?

When unaccounted receipts or suppressed sales are detected and books of account are rejected under Section 145(3), additions to income must be restricted to the profit element embedded in such transactions, not the entire transaction value. This profit element is to be estimated by considering the assessee's regular profit ratio as per books of account.

147

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Gurubachhan Singh J. Juneja · Section 145(3) · unaccounted receipts · on-money · suppressed sales · rejection of books of account · profit estimation · profit element · undisclosed business income · best judgment assessment · loose papers · Section 132

Also reported as

171 Taxmann 406215 CTR 509

Sections most often in play

Section 143(3)Section 147Section 148Section 132Section 145(3)Section 133ASection 142(1)Section 143(2)

Issues it is cited on

on money receiptsection 256(1)project completion methodsection 145(2)section 256on-moneysection 199loose papersrejection of books of accountspecified authorityicdsreasoned order

Judgments citing CIT v. Gurubachhan Singh J. Juneja

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. APOORVA SAROVAR, KURNOOL

In the result, appeal of the Revenue is dismissed

ITA 181/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam17 Apr 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.181/Viz./2025 Assessment Year 2018-2019 The Dcit, Apoorva Sarovar, Central Circle-2, Vs. Kurnool – 518 004. Guntur – 522 004. State Of Andhra Pradesh. State Of Andhra Pradesh. Pan Abefa4123B (Appellant) (Respondent) For Assessee : Sri C Subrahmanyam, Ca For Revenue : Sri Badicala Yadagiri, Cit-Dr Date Of Hearing : 18.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order Per Vijay Pal Rao, V.P. :

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Sri Badicala Yadagiri, CIT-DR
Section 133A

…sed by the Revenue have no merit and liable 9 ITA.No.181/VIZ./2025 to be dismissed. In support of his contention, he has relied upon the following decisions: i. Judgment of Hon’ble Gujarat High Court in the case of CIT vs. Gurubachhan Singh J. Juneja [2008] 302 ITR 63 (Gujarat); ii. CIT vs. Willamson Financial Services [2008] 297 ITR 17 (SC); iii. Judgment of Hon’ble Gujarat High Court in the case of CIT vs. President Industries [2002] 258 ITR 654 (Gujarat); iv. Order of ITAT, Hyderabad Bench in the case of Sri Sri Estates, Hyderabad vs. ACIT, Central Circle- 2(3), Hyderabad in ITA.No.2242 to 2245/ Hyd./2017 an…

SHRI BHUMIKA STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 1364/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2016-17
Section 115Section 115BSection 147Section 148Section 68

…embedded in the sales value can be brought to tax and not the entire transaction value, as held by the Hon’ble Gujarat High Court in the cases of (i) CIT Vs. President Industries reported in (2002) 258 ITR 654, (ii) CIT Vs. Gurubachan Singh reported in (2008) 302 ITR 63 (Guj.) and (iii) CIT Vs. Samir Synthetics Mill reported in (2010) 326 ITR 410 (Guj.). 7. Considering the above judicial precedents, we deem it fit that a gross profit rate of 9% is reasonable addition in the above case since expenses are already allowed in the Profit and Loss account and direct the learned Jurisdictional Assessing Officer (JAO) t…

SHRI BHUMIKA STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 1363/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2015-16
Section 115Section 115BSection 147Section 148Section 68

…embedded in the sales value can be brought to tax and not the entire transaction value, as held by the Hon’ble Gujarat High Court in the cases of (i) CIT Vs. President Industries reported in (2002) 258 ITR 654, (ii) CIT Vs. Gurubachan Singh reported in (2008) 302 ITR 63 (Guj.) and (iii) CIT Vs. Samir Synthetics Mill reported in (2010) 326 ITR 410 (Guj.). 7. Considering the above judicial precedents, we deem it fit that a gross profit rate of 9% is reasonable addition in the above case since expenses are already allowed in the Profit and Loss account and direct the learned Jurisdictional Assessing Officer (JAO) t…

SHRI BHUMIKA STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 1362/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2014-15
Section 115Section 115BSection 147Section 148Section 68

…embedded in the sales value can be brought to tax and not the entire transaction value, as held by the Hon’ble Gujarat High Court in the cases of (i) CIT Vs. President Industries reported in (2002) 258 ITR 654, (ii) CIT Vs. Gurubachan Singh reported in (2008) 302 ITR 63 (Guj.) and (iii) CIT Vs. Samir Synthetics Mill reported in (2010) 326 ITR 410 (Guj.). 7. Considering the above judicial precedents, we deem it fit that a gross profit rate of 9% is reasonable addition in the above case since expenses are already allowed in the Profit and Loss account and direct the learned Jurisdictional Assessing Officer (JAO) t…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

ITA 665/RJT/2024[2022-23]Status: DisposedITAT Rajkot13 Mar 2026AY 2022-23
For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. SR. DR
Section 143(3)Section 147Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nRAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/.ITA No.630 & 631/RJT/2024\nनिर्धारण वर्ष / Assessment Year: (2021-2022 & 2022-23)\nHybrid Hearing\nShree Deepak Mohanlal Puruswani\nबनाम\nThe DCIT, CC-1 Rajkot\nNr. Maa Krupa, 4- Saurashtra Kala\nVs.\nAaykar Bhawan \"Amruta Estate\",\nKendra Society, Opp. Nirmala Convent,\nMG Road, Rajkot 360001,\nKalawad Road, Rajkot-360001\n(अपीलार्थी/Appellant)\nस्थायीलेखासं/. जीआइआरसं/.PAN NO. :…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. YAGNIK ROAD HIGHSTREET LLP, RAJKOT

Appeal of the revenue is dismissed:\n(i)Ground no

ITA 684/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22
For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147

…{ "clean_text": "ITA No. 511 to 513 & 684/Rjt/2024\nYagnik Road High Street Vs. DCIT\nआयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nRAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/.ITA No. 511 to 513/RJT/2024\nनिर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23\n(Hybrid Hearing)\nYagnik Road Highstreet LLP Vs. The Deputy Commissioner of\nOffice No.102, Ornament\nArcade, Darbargadh Chowk,\nBedinaka Road, Rajkot\nRajkot-360001\nIncome Tax,\nCentral-1 Income Tax Office,\nAmruta Estate Building, Nea…

YAGNIK ROAD HIGHSTREET LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

Appeal of the revenue is dismissed:\n(i)Ground no

ITA 512/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22
For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147

…{ "clean_text": "ITA No. 511 to 513 & 684/Rjt/2024\nYagnik Road High Street Vs. DCIT\nआयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nRAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/.ITA No. 511 to 513/RJT/2024\nनिर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23\n(Hybrid Hearing)\n\nYagnik Road Highstreet LLP Vs. The Deputy Commissioner of\nOffice No.102, Ornament\nArcade, Darbargadh Chowk,\nBedinaka Road, Rajkot\nRajkot-360001\nIncome Tax,\nCentral-1 Income Tax Office,\nAmruta Estate Building, N…

YAGNIK ROAD HIGHSTREET LLP,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

Appeal of the revenue is dismissed:\n(i)Ground no

ITA 511/RJT/2024[2020-21]Status: DisposedITAT Rajkot12 Mar 2026AY 2020-21
For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147

…{ "clean_text": "ITA No. 511 to 513 & 684/Rjt/2024\nYagnik Road High Street Vs. DCIT\nआयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nRAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/.ITA No. 511 to 513/RJT/2024\nनिर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23\n(Hybrid Hearing)\nYagnik Road Highstreet LLP Vs. The Deputy Commissioner of\nOffice No.102, Ornament\nArcade, Darbargadh Chowk,\nBedinaka Road, Rajkot\nRajkot-360001\nIncome Tax,\nCentral-1 Income Tax Office,\nAmruta Estate Building, Nea…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. BUILDFOLIO REALTIES LLP, RAJKOT

ITA 683/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22
Section 132Section 143(3)Section 147

…{ "clean_text": "ITA Nos.509 and 510 & 683/Rjt/2024\nBuildfolio Realities LLP\nआयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nRAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nSHRI DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/.ITA No. 509 & 510/RJT/2024\nनिर्धारणवर्ष /Assessment Year: 2021-22 & 2022-23\n(Hybrid Hearing)\nVs\nBuildfolio Realities LLP\nShop No. 5GF, Business\nEdifice, Canal Road 37,\nKaranpura Corner, Rajkot\nRajkot-360005\nThe Deputy Commissioner of\nIncome Tax, Central-1\nIncome Tax Office, Amruta\nEstate Building, Near Girnar\…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

ITA 564/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Mar 2026AY 2017-18
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nआयक…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

ITA 563/RJT/2024[2016-17]Status: DisposedITAT Rajkot11 Mar 2026AY 2016-17
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH,\nRAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nM/s R K Dreamland\nVs.\nThe DCIT, CC-1\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nआय…

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 560/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, M G Road, Rajkot\nRajkot-360001\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\nआयक…

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 559/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER\n\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\n\nआ…

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 558/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER\n\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\n\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG Road, Rajkot\nRajkot-360001\n\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot\nRajkot-360001\n\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\n\nआयकर अपील सं/. ITA No. 563 & 564/RJT/2024\nनिर्…

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 557/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\n\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG Road, Rajkot\nRajkot-360001\n\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\n\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\n\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR402…

RK DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

ITA 556/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Mar 2026AY 2017-18
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nआयक…

R K DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJOKT

ITA 555/RJT/2024[2016-17]Status: DisposedITAT Rajkot11 Mar 2026AY 2016-17
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, M G\nRoad, Rajkot\nRajkot-360001\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\nआय…

BUILDFOLIO REALITIES LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

ITA 510/RJT/2024[2022-23]Status: DisposedITAT Rajkot11 Mar 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 509 & 510/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities Llp The Deputy Commissioner Of Vs Income Tax, Central-1 . Shop No. 5Gf, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aawfb8233C (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

…ITA Nos. 509 and 510 & 683/Rjt/2024 Buildfolio Reali"es LLP आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 509 & 510/RJT/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities LLP The Deputy Commissioner of Vs Income Tax, Central-1 . Shop No. 5GF, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ा…

BUILDFOLIO REALITIES LLP,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT

ITA 509/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 509 & 510/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities Llp The Deputy Commissioner Of Vs Income Tax, Central-1 . Shop No. 5Gf, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aawfb8233C (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

…ITA Nos. 509 and 510 & 683/Rjt/2024 Buildfolio Reali"es LLP आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 509 & 510/RJT/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities LLP The Deputy Commissioner of Vs Income Tax, Central-1 . Shop No. 5GF, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ा…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. RADHE DEVELOPERS, RAJKOT

ITA 687/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 549 & 550/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner Of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatfr3387E (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 549 & 550/RJT/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AATFR3387E (अपीलाथ"/Ap…

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