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 366,418 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 147 Section 148 Section 143(3)Section 133A Section 145(3)Section 142(1)Section 151 Section 132

Read the full judgment

Issues it is cited on

project completion method on money receipt section 145(2)section 115be section 256(1)section 80ib(10)section 256 section 199 icds on-money rejection of books of account approval under section 151

Judgments citing CIT v. Happy Home Corporation

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

ITA 539/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…

R K Infralink LLP, Rajkot vs. ACIT, CC-1, Rajkot

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 531/RJT/2024[2022-23]Status: DisposedITAT Rajkot24 Feb 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…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 आयकरअपीलसं./ITA No. 528/RJT/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFR9975L (अपीलाथ"/Assessee) (""थ"/Respondent) आयकरअपीलसं./ITA No. 529/RJT/2024 (िनधा"रणवष"/Assessment Year: (2020-21) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mav…

R K Infralink LLP, Rajkot vs. ACIT, CC-1, Rajkot, Rajokt

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 530/RJT/2024[2021-22]Status: DisposedITAT Rajkot24 Feb 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…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 आयकरअपीलसं./ITA No. 528/RJT/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFR9975L (अपीलाथ"/Assessee) (""थ"/Respondent) आयकरअपीलसं./ITA No. 529/RJT/2024 (िनधा"रणवष"/Assessment Year: (2020-21) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mav…

R K Infralink LLP, Rajkot vs. ACIT, CC-1, Rajkot

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 529/RJT/2024[2020-21]Status: DisposedITAT Rajkot24 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…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 आयकरअपीलसं./ITA No. 528/RJT/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFR9975L (अपीलाथ"/Assessee) (""थ"/Respondent) आयकरअपीलसं./ITA No. 529/RJT/2024 (िनधा"रणवष"/Assessment Year: (2020-21) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mav…

R K Infralink LLP, Rajkot vs. ACIT, CC-1, Rajkot

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 528/RJT/2024[2019-20]Status: DisposedITAT Rajkot24 Feb 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…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 आयकरअपीलसं./ITA No. 528/RJT/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFR9975L (अपीलाथ"/Assessee) (""थ"/Respondent) आयकरअपीलसं./ITA No. 529/RJT/2024 (िनधा"रणवष"/Assessment Year: (2020-21) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mav…

DCIT, Central Circle 1, Rajkot vs. Rk Infralink LLP, Rajkot

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 521/RJT/2024[2022-23]Status: DisposedITAT Rajkot24 Feb 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…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 आयकरअपीलसं./ITA No. 528/RJT/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFR9975L (अपीलाथ"/Assessee) (""थ"/Respondent) आयकरअपीलसं./ITA No. 529/RJT/2024 (िनधा"रणवष"/Assessment Year: (2020-21) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mav…

DCIT, Central Circle 1, Rajkot vs. Rk Infralink LLP, Rajkot

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 520/RJT/2024[2021-22]Status: DisposedITAT Rajkot24 Feb 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…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 आयकरअपीलसं./ITA No. 528/RJT/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFR9975L (अपीलाथ"/Assessee) (""थ"/Respondent) आयकरअपीलसं./ITA No. 529/RJT/2024 (िनधा"रणवष"/Assessment Year: (2020-21) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mav…

DCIT, Central Circle 1, Rajkot vs. Rk Infralink LLP, Rajkot

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 519/RJT/2024[2020-21]Status: DisposedITAT Rajkot24 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…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 आयकरअपीलसं./ITA No. 528/RJT/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFR9975L (अपीलाथ"/Assessee) (""थ"/Respondent) आयकरअपीलसं./ITA No. 529/RJT/2024 (िनधा"रणवष"/Assessment Year: (2020-21) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mav…

DCIT, Central Circle 1, Rajkot vs. Rk Infralink LLP, Rajkot

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 518/RJT/2024[2019-20]Status: DisposedITAT Rajkot24 Feb 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…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 आयकरअपीलसं./ITA No. 528/RJT/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFR9975L (अपीलाथ"/Assessee) (""थ"/Respondent) आयकरअपीलसं./ITA No. 529/RJT/2024 (िनधा"रणवष"/Assessment Year: (2020-21) M/s. R K Infralink LLP The DCIT, CC-1, R K Empire, Nr. Mav…

Rajesh Balvantrai Brahmbhatt, Ahmedabad vs. The Pr. CIT(Central), Ahmedabad

In the result, the appeals of the assessee is allowed

ITA 1158/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1157 to 1160/Ahd/2025 Asstt.Year : 2017-18 to 2020-21 Rajesh Balvantrai Brahmbhatt Vs. The Pr.CIT(Central) 21, Rambaug, Nr.Karnavati Club Aaykar Bhavan, Ambli B.O., Ahmedabad. Mamdapura Ahmedabad 380 058. PAN : ACLPB 0925 G (Applicant) (Responent) : Assessee by…

Rajesh Balvantrai Brahmbhatt, Ahmedabad vs. The Pr. CIT(Central), Ahmedabad

In the result, the appeals of the assessee is allowed

ITA 1157/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1157 to 1160/Ahd/2025 Asstt.Year : 2017-18 to 2020-21 Rajesh Balvantrai Brahmbhatt Vs. The Pr.CIT(Central) 21, Rambaug, Nr.Karnavati Club Aaykar Bhavan, Ambli B.O., Ahmedabad. Mamdapura Ahmedabad 380 058. PAN : ACLPB 0925 G (Applicant) (Responent) : Assessee by…

Dy. Commissioner of Income Tax, Central Circle-3, Surat vs. Dmc Construction Pvt. Ltd., Mumbai

In the result, the grounds of Revenue’s appeal are dismissed

ITA 112/SRT/2021[2012-13]Status: DisposedITAT Surat10 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.112/Srt/2021 (Ay 2012-13) (Hearing In Physical Court) Deputy Commissioner Of Dmc Construction Pvt. Ltd Income-Tax, Central Circle-3, 9Th Trivedi Niwas, Rashtriya Vs Surat, Room No. 507, 5Th Floor, Shala Road, Ville Parle West, Aayakar Bhawan, Majura Gate, Mumbai-400056 Surat-395001 Pan No. Aadcd 2089 C अपीलाथ"/Appellant ""थ" /Respondent

Section 132Section 133ASection 143(2)Section 143(3)Section 148Section 254(1)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.112/SRT/2021 (AY 2012-13) (Hearing in Physical Court) Deputy Commissioner of DMC Construction Pvt. Ltd Income-tax, Central Circle-3, 9th Trivedi Niwas, Rashtriya Vs Surat, Room No. 507, 5th Floor, Shala Road, Ville Parle West, Aayakar Bhawan, Majura Gate, Mumbai-400056 Surat-395001 PAN No. AADCD 2089 C अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri P. M. Jagasheth, C.A राज" की ओर से /Revenue by Shr…

Asst. Commissioner of Income Tax, Central Circle-1, Surat vs. Kush Corporation, Surat

In the result, grounds of cross objection raised by assessee is partly allowed

ITA 357/SRT/2022[2016-17]Status: DisposedITAT Surat05 Sept 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 93 & 94/Srt /2022 (Assessment Year: 2014-15 & 2015-16)

Section 133ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No. 93 & 94/Srt /2022 (Assessment Year: 2014-15 & 2015-16) ITA No. 357/Srt /2022 (Assessment Year: 2016-17) (Physical hearing) A.C.I.T., Kush Corporation, Central Circle-1, Crystal Heights, T.P. No. 9, F.P. Vs. Surat. No. 30, Block No. 111, Palanpor, Surat. PAN No. AALFK 7948 Q Appellant/ Revenue Respondent/ Assessee C.O. No. 01/Srt/2023 (Arising out of ITA No. 357/Srt /2022 (Assessment Year: 2016-17) Kush Corporation, A.C.I.T., Crystal Heights, T.P. No. 9, F.P. No.…

Dy. Commissioner of Income Tax, CC, Vapi vs. Poonam Developers LLP, Dadra & Nagar Haveli (Ut)

In the result, these Cross-Objections Nos

ITA 320/SRT/2022[2019-20]Status: DisposedITAT Surat26 Jun 2023AY 2019-20

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 284/SRT/2022 2016-17 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 2. 285/SRT/2022 2018-19 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 3. 286/SRT/2022 2019-20 The DCIT, Central Circle, M/s.…

Dy. Commissioner of Income Tax, CC, Vapi vs. Poonam Developers LLP, Dadra & Nagar Haveli (Ut)

In the result, these Cross-Objections Nos

ITA 319/SRT/2022[2018-19]Status: DisposedITAT Surat26 Jun 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 284/SRT/2022 2016-17 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 2. 285/SRT/2022 2018-19 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 3. 286/SRT/2022 2019-20 The DCIT, Central Circle, M/s.…

Dy. Commissioner of Income Tax, CC, Vapi vs. Poonam Developers LLP, Dadra & Nagar Haveli (Ut)

In the result, these Cross-Objections Nos

ITA 318/SRT/2022[2017-18]Status: DisposedITAT Surat26 Jun 2023AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 284/SRT/2022 2016-17 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 2. 285/SRT/2022 2018-19 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 3. 286/SRT/2022 2019-20 The DCIT, Central Circle, M/s.…

Dy. Commissioner of Income Tax, CC, Vapi vs. M/S. M Poonam Developers, Valsad

In the result, these Cross-Objections Nos

ITA 286/SRT/2022[2019-20]Status: DisposedITAT Surat26 Jun 2023AY 2019-20

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 284/SRT/2022 2016-17 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 2. 285/SRT/2022 2018-19 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 3. 286/SRT/2022 2019-20 The DCIT, Central Circle, M/s.…

Dy. Commissioner of Income Tax, CC, Vapi vs. M/S. M Poonam Developers, Valsad

In the result, these Cross-Objections Nos

ITA 285/SRT/2022[2018-19]Status: DisposedITAT Surat26 Jun 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 284/SRT/2022 2016-17 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 2. 285/SRT/2022 2018-19 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 3. 286/SRT/2022 2019-20 The DCIT, Central Circle, M/s.…

Dy. Commissioner of Income Tax, CC, Vapi vs. M/S. M Poonam Developers, Valsad

In the result, these Cross-Objections Nos

ITA 284/SRT/2022[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTANT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 284/SRT/2022 2016-17 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 2. 285/SRT/2022 2018-19 The DCIT, Central Circle, M/s. M. Poonam Developers, 9th Floor, Fortune Square II, Daman Vapi Road, Chala, Vapi – 396191. PAN: AAXFM9582G 3. 286/SRT/2022 2019-20 The DCIT, Central Circle, M/s.…

M/S Ekta Housing Pvt. Ltd., Mumbai vs. Dy. CIT Central Circle-6(2), Mumbai

The appeal of the revenue is dismissed

ITA 1732/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood ()

…Page 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.1732-1733/MUM/2019 (Assessment Years: 2013-14& 2016-17) M/s Ekta Housing Pvt. Ltd Dy. Commissioner of Income- 401, Hall mark Business Plaza, Vs. tax-Central Circle 6(2), Off. Western Express Highway, 19th Floor, Air India Building, Kalanagar, Bandra East, Nariman Point, Mumbai – 400 001. Mumbai – 400 021. PAN No. AAACE2460K (Appellant) (Respondent) Dy. Commissioner of Income- M/s Ekta Housing Pvt. Ltd tax-Central Circle 6(2), Vs. 401, Hall mark B…