CIT v. Lahsa Construction

42 Taxmann.com 549High Court2014#5057 most cited

What is CIT v. Lahsa Construction authority for?

The Delhi High Court in CIT v. Lahsa Construction P. Ltd. is cited as a precedent by other courts and tribunals when deciding similar circumstances in favor of the assessee.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

CIT v. Lahsa Construction · 42 Taxmann.com 549 · Delhi High Court · assessment procedure · similar circumstances · favour of assessee

Sections most often in play

Section 143(3)Section 144BSection 154Section 56(2)(x)

Issues it is cited on

section 142asection 150surrender of incomemat creditaccumulated profitssection 158bdsection 80icsection 35adshell companysection 142(2a)section 158bbsection 2(22)

Judgments citing CIT v. Lahsa Construction

Khanna Infrabuild Private Limited 2000-1A, Sukhdev Nagar Ferozepur Road, Ludhiana vs. The Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.663, 668 & 679/Chd/2023 िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2019-20 Khanna Infrabuild Private Limited बनाम The DCIT 2000/1A, Sukhdev Nagar, Ferozepur Central Circle-2, Ludhiana Road, Ludhiana "थायी लेखा सं./PAN NO: AAFCK0050Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehg…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2, Ludhiana

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.663, 668 & 679/Chd/2023 िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2019-20 Khanna Infrabuild Private Limited बनाम The DCIT 2000/1A, Sukhdev Nagar, Ferozepur Central Circle-2, Ludhiana Road, Ludhiana "थायी लेखा सं./PAN NO: AAFCK0050Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehg…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR
Section 115BSection 145(3)Section 153ASection 35ASection 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos.663, 668 & 679/Chd/2023 िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2019-20 Khanna Infrabuild Private Limited बनाम The DCIT 2000/1A, Sukhdev Nagar, Ferozepur Central Circle-2, Ludhiana Road, Ludhiana "थायी लेखा सं./PAN NO: AAFCK0050Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehg…