CIT v. Home Developers Pvt CIT Vs Home Developers Pvt Ltd.

229 Taxmann 254Reported decision#23775 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 131Section 132Section 132(4)Section 132(4A)Section 143(3)Section 153ASection 292CSection 136

Issues it is cited on

section 131(1)section 31tangible materialunexplained expendituresection 69csection 132(4)section 131unexplained cash creditsalaryscrutiny assessmentincriminating materialsection 153

Judgments citing CIT v. Home Developers Pvt CIT Vs Home Developers Pvt Ltd.

M/S. Lalitha Jewellery Mart Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

In the result, all the appeals of the assessee are partly allowed

ITA 679/CHNY/2025[2020-21]Status: DisposedITAT Chennai12 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.675 to 680/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 to 2021-22 v. M/s. Lalithaa Jewellery Mart Ltd., The DCIT, No.123, Usman Road, Central Circle-1(4), T. Nagar, Chennai. Chennai-600 017. [PAN: AAACL 1523 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. D. Anand, Advocate ""यथ" क" ओर से /Respon…

M/S. Lalitha Jewellery Mart Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

In the result, all the appeals of the assessee are partly allowed

ITA 678/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.675 to 680/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 to 2021-22 v. M/s. Lalithaa Jewellery Mart Ltd., The DCIT, No.123, Usman Road, Central Circle-1(4), T. Nagar, Chennai. Chennai-600 017. [PAN: AAACL 1523 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. D. Anand, Advocate ""यथ" क" ओर से /Respon…

M/S. Lalitha Jewellery Mart Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

In the result, all the appeals of the assessee are partly allowed

ITA 677/CHNY/2025[2018-19]Status: DisposedITAT Chennai12 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.675 to 680/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 to 2021-22 v. M/s. Lalithaa Jewellery Mart Ltd., The DCIT, No.123, Usman Road, Central Circle-1(4), T. Nagar, Chennai. Chennai-600 017. [PAN: AAACL 1523 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. D. Anand, Advocate ""यथ" क" ओर से /Respon…

CIT v. Home Developers Pvt CIT Vs Home Developers Pvt Ltd. (229 Taxmann 254) — Cited in 3 Judgments | BharatTax