CIT v. Happy Home Corporation

94 Taxmann.com 292High Court2018#2806 most cited

What is CIT v. Happy Home Corporation authority for?

When a partner admits to undisclosed income during a survey, and that income is linked to future sale deed registrations, it can be considered as income received for the purpose of assessment under Section 145 of the Income-tax Act, 1961, even if it is subject to conditions.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Happy Home Corporation · Section 145 · project completion method · survey · undisclosed income · partner's admission · on money · cash credit · business income

Sections most often in play

Section 147Section 148Section 143(3)Section 133ASection 145(3)Section 142(1)Section 151Section 132
Read the full judgment

Issues it is cited on

project completion methodon money receiptsection 145(2)section 115besection 256(1)section 80ib(10)section 256section 199icdson-moneyrejection of books of accountapproval under section 151

Judgments citing CIT v. Happy Home Corporation

DCIT, Central Circle 1, Rajkot vs. Shri Deepak Mohanlal Purswani, Rajkot

ITA 665/RJT/2024[2022-23]Status: DisposedITAT Rajkot13 Mar 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.630 & 631/Rjt/2024 निर्धारण वर्ष / Assessment Year: (2021-2022 & 2022-23) Hybrid Hearing Shree Deepak Mohanlal Puruswani बनाम The Dcit, Cc-1 Rajkot Nr. Maa Krupa, 4- Saurashtra Kala Vs. Aaykar Bhawan "Amruta Estate", Kendra Society, Opp. Nirmala Convent, Mg Road, Rajkot 360001, Kalawad Road, Rajkot-360001 (अपीलार्थी/Appellant) स्थायीलेखासं/. जीआइआरसं/.Pan No. : Ajvpp5139P (प्रत्यर्थी/Respondent) आयकर अपील सं/. Ita No.665/Rjt/2024 निर्धारण वर्ष / Assessment Year: (2022-23) The Dcit, Cc-1 Rajkot बनाम Shree Deepak Mohanlal Puruswani Aaykar Bhawan“Amruta Estate", 2Nd Vs. Nr. Maa Krupa, 4- Saurashtra Kala Floor Mg Road Kendra Society, Opp. Nirmala Rajkot 360001, Gujrat Convent, Kalawad Road, (अपीलार्थी/Appellant) स्थायीलेखासं/. जीआइआरसं/.Pan No. : Ajvpp5139P Rajkot-360001 (प्रत्यर्थी/Respondent) निर्धारितीकीओरसे/Assessee By : Shri Mehul Ranpura, Ld. Ar राजस्वकीओरसे/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाईकीतारीख / Date Of Hearing : 16/01/2026 घोषणाकीतारीख /Date Of Pronouncement : 13/03/2026 आदेश/Order Per, Bench: Captioned Appeals Filed By The Assessee & Revenue, Pertaining To

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. SR. DR
Section 143(3)Section 147Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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.630 & 631/RJT/2024 निर्धारण वर्ष / Assessment Year: (2021-2022 & 2022-23) Hybrid Hearing Shree Deepak Mohanlal Puruswani बनाम The DCIT, CC-1 Rajkot Nr. Maa Krupa, 4- Saurashtra Kala Vs. Aaykar Bhawan "Amruta Estate", Kendra Society, Opp. Nirmala Convent, MG Road, Rajkot 360001, Kalawad Road, Rajkot-360001 (अपीलार्थी/Appellant) स्थायीलेखासं/. जीआइआरसं/.PAN NO. : AJVPP5139P (प्रत्यर्थी/Respondent) आयकर…

Six Twenty Realty Pvt Ltd, Rajot vs. DCIT, CC-1, Rajkot

ITA 787/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

Section 133ASection 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 785 to 787/RJT/2024 निर्धारणवर्ष / Assessment Year: 2018-19 to 2020-21 (Hybrid Hearing) Vs. Six Twenty Realty Pvt. Ltd. D-405, Imperial Heights, 150 Ft Ring Road, Rajkot Rajkot-360005 The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AAVCS5160M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/.ITA No. 765/RJT/2024 निर्धारण…

Six Twenty Realty Pvt. Ltd., Rajkot vs. DCIT, CC-1, Rajkot

ITA 786/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

Section 133ASection 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 785 to 787/RJT/2024 निर्धारणवर्ष / Assessment Year: 2018-19 to 2020-21 (Hybrid Hearing) Vs. Six Twenty Realty Pvt. Ltd. D-405, Imperial Heights, 150 Ft Ring Road, Rajkot Rajkot-360005 The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 (अपीलार्थी/ Appellant) (प्रत्यर्थी/Respondent) स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AAVCS5160M आयकर अपील सं/.ITA No. 765/RJT/2024 निर्धार…

Six Twenty Realty Pvt. Ltd., Rajkot vs. DCIT, CC-1, Rajkot

ITA 785/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 133ASection 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, 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. 785 to 787/RJT/2024 िनधा"रणवष"/ Assessment Year: 2018-19 to 2020-21 (Hybrid Hearing) Six Twenty Realty Pvt. Ltd. Vs. The DCIT, CC-1 D-405, Imperial Heights, 150 Ft Ring Aaykar Bhawan, Amruta Estate, M G Road, Rajkot Road, Rajkot Rajkot-360005 Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.PAN/GIR No.: AAVCS5160M (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.ITA No. 765/RJT/2024 िनधा"रणवष"/ Assessment Ye…

DCIT, Central Circle-1, Rajkot vs. Six Twenty Realty Private Limited, Rajkot

ITA 765/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 133ASection 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 785 to 787/RJT/2024 निर्धारणवर्ष / Assessment Year: 2018-19 to 2020-21 (Hybrid Hearing) Vs. Six Twenty Realty Pvt. Ltd. D-405, Imperial Heights, 150 Ft Ring Road, Rajkot Rajkot-360005 स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AAVCS5160M (अपीलार्थी/ Appellant) Vs. The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 (प्रत्यर्थी/ Respondent) आयकर अपील सं/.ITA No. 765/RJT/2024 निर…

DCIT, Central Circle 1, Rajkot vs. R K Dreamland, Rajkot

ITA 564/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/. Ita No. 555 To 560/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2021-22 (Hybrid Hearing) M/S R K Dreamland 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 Vs. The Dcit, Cc-1 Aaykar Bhawan, Amruta Estate, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं/. जीआइआरसं/.Pan/Gir No.: Aarfr4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/. Ita No. 563 & 564/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2017-18 The Dcit, Cc-1 Aaykar Bhawan, Amruta Estate, Mg Road, Rajkot Rajkot-360001 Vs. M/S R K Dreamland 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aarfr4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 16/01/2026 घोषणा की तारीख/Date Of Pronouncement : 11/03/2026 Order Per, Bench: Captioned Appeals Filed By The Assessee & Revenue, Pertaining To

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 555 to 560/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22 (Hybrid Hearing) M/s R K Dreamland 204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot Rajkot-360001 Vs. The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/. ITA No. 563 & 564/RJT/2024…

DCIT, Central Circle 1, Rajkot vs. R K Dreamland, Rajkot

ITA 563/RJT/2024[2016-17]Status: DisposedITAT Rajkot11 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/. Ita No. 555 To 560/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2021-22 (Hybrid Hearing) M/S R K Dreamland Vs. The Dcit, Cc-1 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 Aaykar Bhawan, Amruta Estate, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं/. जीआइआरसं/.Pan/Gir No.: Aarfr4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/. Ita No. 563 & 564/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2017-18 The Dcit, Cc-1 Vs. M/S R K Dreamland Aaykar Bhawan, Amruta Estate, Mg Road, Rajkot Rajkot-360001 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aarfr4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By राजस्व की ओर से/Revenue By : Shri Mehul Ranpura, Ld.Ar : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 16/01/2026 घोषणा की तारीख/Date Of Pronouncement : 11/03/2026 Order Per, Bench: Captioned Appeals Filed By The Assessee & Revenue, Pertaining To

For Respondent: Shri Mehul Ranpura, Ld.AR
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 555 to 560/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22 (Hybrid Hearing) M/s R K Dreamland Vs. The DCIT, CC-1 204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot Rajkot-360001 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/. ITA No. 563 & 564/RJT/2024…

R K Dreamland, Rajkot vs. DCIT, CC-1, Rajkot

ITA 560/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/. Ita No. 555 To 560/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2021-22 (Hybrid Hearing) Vs. The Dcit, Cc-1 Aaykar Bhawan, Amruta Estate, M G Road, Rajkot Rajkot-360001 M/S R K Dreamland 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) स्थायीलेखासं/. जीआइआरसं/.Pan/Gir No.: Aarfr4023P आयकर अपील सं/. Ita No. 563 & 564/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2017-18 The Dcit, Cc-1 Aaykar Bhawan, Amruta Estate, Mg Road, Rajkot Rajkot-360001 Vs. M/S R K Dreamland 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) स्थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aarfr4023P निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 16/01/2026 घोषणा की तारीख/Date Of Pronouncement : 11/03/2026 Order Per, Bench: Captioned Appeals Filed By The Assessee & Revenue, Pertaining To

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 555 to 560/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22 (Hybrid Hearing) Vs. The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, M G Road, Rajkot Rajkot-360001 M/s R K Dreamland 204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot Rajkot-360001 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P आयकर अपील सं/. ITA No. 563 & 564/RJT/2024…

R K Dreamland, Rajkot vs. DCIT, CC-1, Rajkot

ITA 559/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Respondent: Shri Mehul Ranpura, Ld.AR
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 555 to 560/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22 (Hybrid Hearing) M/s R K Dreamland 204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot Rajkot-360001 Vs. The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/. ITA No. 563 & 564/RJT/202…

R K Dreamland, Rajkot vs. DCIT, CC-1, Rajkot

ITA 558/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 555 to 560/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22 (Hybrid Hearing) Vs. The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 M/s R K Dreamland 204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot Rajkot-360001 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/. ITA No. 563 & 564/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2…

R K Dreamland, Rajkot vs. DCIT, CC-1, Rajkot

ITA 557/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 555 to 560/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22 (Hybrid Hearing) Vs. The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 M/s R K Dreamland 204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot Rajkot-360001 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P आयकर अपील सं/. ITA No. 563 & 564/RJT/…

Rk Dreamland, Rajkot vs. ACIT, CC-1, Rajkot

ITA 556/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/. Ita No. 555 To 560/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2021-22 (Hybrid Hearing) M/S R K Dreamland 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 Vs. The Dcit, Cc-1 Aaykar Bhawan, Amruta Estate, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं/. जीआइआरसं/.Pan/Gir No.: Aarfr4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/. Ita No. 563 & 564/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2017-18 The Dcit, Cc-1 Aaykar Bhawan, Amruta Estate, Mg Road, Rajkot Rajkot-360001 Vs. M/S R K Dreamland 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aarfr4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By राजस्व की ओर से/Revenue By : Shri Mehul Ranpura, Ld.Ar : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 16/01/2026 घोषणा की तारीख/Date Of Pronouncement : 11/03/2026 Order Per, Bench: Captioned Appeals Filed By The Assessee & Revenue, Pertaining To

For Respondent: Shri Mehul Ranpura, Ld.AR
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 555 to 560/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22 (Hybrid Hearing) M/s R K Dreamland 204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot Rajkot-360001 Vs. The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, MG Road, Rajkot Rajkot-360001 स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/. ITA No. 563 & 564/RJT/2024…

R K Dreamland, Rajkot vs. ACIT, CC-1, Rajkot, Rajokt

ITA 555/RJT/2024[2016-17]Status: DisposedITAT Rajkot11 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/. Ita No. 555 To 560/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2021-22 (Hybrid Hearing) Vs. The Dcit, Cc-1 Aaykar Bhawan, Amruta Estate, M G Road, Rajkot Rajkot-360001 M/S R K Dreamland 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) स्थायीलेखासं/. जीआइआरसं/.Pan/Gir No.: Aarfr4023P आयकर अपील सं/. Ita No. 563 & 564/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2016-17 To 2017-18 Vs. M/S R K Dreamland The Dcit, Cc-1 Aaykar Bhawan, Amruta Estate, Mg Road, Rajkot Rajkot-360001 204, Surya Arcade, Nr. Bank Of Baroda Main Branch, Mg Road, Rajkot Rajkot-360001 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) स्थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aarfr4023P निर्धारिती की ओर से/Assessee By राजस्व की ओर से/Revenue By : Shri Mehul Ranpura, Ld.Ar : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 16/01/2026 घोषणा की तारीख/Date Of Pronouncement : 11/03/2026 Order Per, Bench: Captioned Appeals Filed By The Assessee & Revenue, Pertaining To

For Respondent: Shri Mehul Ranpura, Ld.AR
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, 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. 555 to 560/RJT/2024 निर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22 (Hybrid Hearing) Vs. The DCIT, CC-1 Aaykar Bhawan, Amruta Estate, M G Road, Rajkot Rajkot-360001 M/s R K Dreamland 204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot Rajkot-360001 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) स्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P आयकर अपील सं/. ITA No. 563 & 564/RJT/2024…

DCIT, Central Cirlcle 1, Rajkot vs. Buildcon Creations LLP, Rajkot

ITA 679/RJT/2024[2022-23]Status: DisposedITAT Rajkot27 Feb 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

…I.T.A Nos. 539 to 542, 676 to 679/Rjt/2024 A.Y. 2019-20 to 2022-23 Buildcon Creations LLP 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 Nos. 539 to 542/RJT/2024 (Assessment Year: 2019-20 to 2022-23) (Hybrid Hearing) Buildcon Associates, Vs. Deputy CIT, Trinaty Tower Ground Floor, Central Circle-1 Raiya Main Road, Near Salus Rajkot Hospital, Rajkot, Gujarat 360007 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AASFB7723K (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA Nos. 676 to 679/RJT/2024 (A…

DCIT, Central Circle 1, Rajkot vs. Buildcon Creations LLP, Rajkot

ITA 678/RJT/2024[2021-22]Status: DisposedITAT Rajkot27 Feb 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

…I.T.A Nos. 539 to 542, 676 to 679/Rjt/2024 A.Y. 2019-20 to 2022-23 Buildcon Creations LLP 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 Nos. 539 to 542/RJT/2024 (Assessment Year: 2019-20 to 2022-23) (Hybrid Hearing) Buildcon Associates, Vs. Deputy CIT, Trinaty Tower Ground Floor, Central Circle-1 Raiya Main Road, Near Salus Rajkot Hospital, Rajkot, Gujarat 360007 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AASFB7723K (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA Nos. 676 to 679/RJT/2024 (A…

DCIT, Central Circle-1, Rajkot vs. Buildcon Creations LLP, Rajkot

ITA 677/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

…I.T.A Nos. 539 to 542, 676 to 679/Rjt/2024 A.Y. 2019-20 to 2022-23 Buildcon Creations LLP 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 Nos. 539 to 542/RJT/2024 (Assessment Year: 2019-20 to 2022-23) (Hybrid Hearing) Buildcon Associates, Vs. Deputy CIT, Trinaty Tower Ground Floor, Central Circle-1 Raiya Main Road, Near Salus Rajkot Hospital, Rajkot, Gujarat 360007 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AASFB7723K (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA Nos. 676 to 679/RJT/2024 (A…

DCIT, Central Circle 1, Rajkot vs. Buildcon Creations LLP, Rajkot

ITA 676/RJT/2024[2019-20]Status: DisposedITAT Rajkot27 Feb 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

…I.T.A Nos. 539 to 542, 676 to 679/Rjt/2024 A.Y. 2019-20 to 2022-23 Buildcon Creations LLP 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 Nos. 539 to 542/RJT/2024 (Assessment Year: 2019-20 to 2022-23) (Hybrid Hearing) Buildcon Associates, Vs. Deputy CIT, Trinaty Tower Ground Floor, Central Circle-1 Raiya Main Road, Near Salus Rajkot Hospital, Rajkot, Gujarat 360007 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AASFB7723K (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA Nos. 676 to 679/RJT/2024 (A…

Buildcon Creations LLP, Rajkot vs. The Deputy Commissioner of Income Tax, Central-1, Rajkot

ITA 542/RJT/2024[2022-23]Status: DisposedITAT Rajkot27 Feb 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

…I.T.A Nos. 539 to 542, 676 to 679/Rjt/2024 A.Y. 2019-20 to 2022-23 Buildcon Creations LLP 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 Nos. 539 to 542/RJT/2024 (Assessment Year: 2019-20 to 2022-23) (Hybrid Hearing) Buildcon Associates, Vs. Deputy CIT, Trinaty Tower Ground Floor, Central Circle-1 Raiya Main Road, Near Salus Rajkot Hospital, Rajkot, Gujarat 360007 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AASFB7723K (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA Nos. 676 to 679/RJT/2024 (A…

Buildcon Creations LLP, Rajkot vs. The Deputy Commissioner of Income Tax, Central -1, Rajkot

ITA 541/RJT/2024[2021-22]Status: DisposedITAT Rajkot27 Feb 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

…I.T.A Nos. 539 to 542, 676 to 679/Rjt/2024 A.Y. 2019-20 to 2022-23 Buildcon Creations LLP 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 Nos. 539 to 542/RJT/2024 (Assessment Year: 2019-20 to 2022-23) (Hybrid Hearing) Buildcon Associates, Vs. Deputy CIT, Trinaty Tower Ground Floor, Central Circle-1 Raiya Main Road, Near Salus Rajkot Hospital, Rajkot, Gujarat 360007 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AASFB7723K (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA Nos. 676 to 679/RJT/2024 (A…

Buildcon Creations LLP, Rajkot vs. The Deputy Commissioner of Income Tax, Central -1, Rajkot

ITA 540/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

…I.T.A Nos. 539 to 542, 676 to 679/Rjt/2024 A.Y. 2019-20 to 2022-23 Buildcon Creations LLP 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 Nos. 539 to 542/RJT/2024 (Assessment Year: 2019-20 to 2022-23) (Hybrid Hearing) Buildcon Associates, Vs. Deputy CIT, Trinaty Tower Ground Floor, Central Circle-1 Raiya Main Road, Near Salus Rajkot Hospital, Rajkot, Gujarat 360007 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AASFB7723K (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA Nos. 676 to 679/RJT/2024 (A…