CIT v. Happy Home Corporation

103 Taxmann.com 22Supreme Court of India2019#13233 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 131Section 133ASection 143(3)Section 147Section 115BBESection 132Section 133(6)Section 139(1)

Issues it is cited on

on money receiptdumb documentson-moneysection 292cloose paperssection 251section 292section 133adocuments seizedsection 29unexplained expendituresection 131

Judgments citing CIT v. Happy Home Corporation

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…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4 SURAT, SURAT vs. KISHORKUMAR DHIRAJLAL KATHROTIYA, SURAT

Accordingly, Ground No.12 is partly allowed

ITA 531/SRT/2023[2018-19]Status: DisposedITAT Surat08 Sept 2025AY 2018-19
Section 133ASection 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA Nos: 476 & 531/SRT/2023 Assessment Years: 2018-19 Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J The DCIT Central Circle-4, Surat (Appellant) Vs The DCIT Central Circle-4, Surat Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J (Respondent) ITA No. 435/SRT/2023 for A.Y. 2016-17 & IT(SS)A Nos: 125/SRT/2023 for A.Y. 2020-21…

KISHORKUMAR DHIRAJLAL KATHROTIYA,SURAT vs. DCIT, CENTRAL CIRCLE-4, , SURAT

In the result the appeal filed by the Revenue in ITA No

ITA 476/SRT/2023[2018-19]Status: DisposedITAT Surat08 Sept 2025AY 2018-19
Section 133ASection 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA Nos: 476 & 531/SRT/2023 Assessment Years: 2018-19 Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J The DCIT Central Circle-4, Surat (Appellant) Vs The DCIT Central Circle-4, Surat Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J (Respondent) ITA No. 435/SRT/2023 for A.Y. 2016-17 & IT(SS)A Nos: 125/SRT/2023 for A.Y. 2020-21…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 4, SURAT vs. KISHORKUMAR DHIRAJLAL KATHROTIYA, SURAT

ITA 435/SRT/2023[2016-17]Status: DisposedITAT Surat08 Sept 2025AY 2016-17
Section 133ASection 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA Nos: 476 & 531/SRT/2023 Assessment Years: 2018-19 Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J The DCIT Central Circle-4, Surat (Appellant) Vs The DCIT Central Circle-4, Surat Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J (Respondent) ITA No. 435/SRT/2023 for A.Y. 2016-17 & IT(SS)A Nos: 125/SRT/2023 for A.Y. 2020-21…

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…

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…

CIT v. Happy Home Corporation (103 Taxmann.com 22) — Cited in 7 Judgments | BharatTax