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.

How many judgments cite CIT v. Happy Home Corporation?

42 judgments on BharatTax cite CIT v. Happy Home Corporation (94 Taxmann.com 292), spanning 2019 to 2026.

Which sections of the Income Tax Act does CIT v. Happy Home Corporation come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 133A, Section 145(3), Section 142(1).

CIT v. Happy Home Corporation (94 Taxmann.com 292)

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. :…

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

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

Section 133ASection 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. 785 to 787/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2018-19 to 2020-21\n(Hybrid Hearing)\n\nVs.\n\nSix Twenty Realty Pvt. Ltd.\nD-405, Imperial Heights, 150 Ft Ring\nRoad, Rajkot\nRajkot-360005\n\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\n\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AAVCS5160M\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\n…

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

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

Section 133ASection 143(3)Section 147Section 148Section 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\n\nआयकर अपील सं/. ITA No. 785 to 787/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2018-19 to 2020-21\n(Hybrid Hearing)\n\nVs.\n\nSix Twenty Realty Pvt. Ltd.\nD-405, Imperial Heights, 150 Ft Ring\nRoad, Rajkot\nRajkot-360005\n\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\n\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/Respondent)\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AAVCS5160M…

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, 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, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

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

Section 133ASection 143(3)Section 147Section 148Section 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\n\nआयकर अपील सं/. ITA No. 785 to 787/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2018-19 to 2020-21\n(Hybrid Hearing)\n\nVs.\n\nSix Twenty Realty Pvt. Ltd.\nD-405, Imperial Heights, 150 Ft Ring\nRoad, Rajkot\nRajkot-360005\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AAVCS5160M\n(अपीलार्थी/ Appellant)\n\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\n(प्रत्यर्थी/ Respond…

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…