CIT v. Lancy Constructions

237 Taxmann 728High Court2016#699 most cited

What is CIT v. Lancy Constructions authority for?

Additions made under Section 153A of the Income-tax Act are invalid for completed assessments if no incriminating material or undisclosed income is found during the search and seizure operation.

146

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Lancy Constructions · Section 153A · search assessment · incriminating material · undisclosed income · completed assessments · additions · no incriminating document · Section 132 · reassessment

Also reported as

383 ITR 16866 Taxmann.com 264295 CTR 454

Sections most often in play

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

Issues it is cited on

search assessmentsection 132(4)section 133section 133aincriminating materialsection 131undisclosed incomeunexplained investmentsection 153section 153aunexplained cash creditsearch and seizure

Judgments citing CIT v. Lancy Constructions

VIKRAM SAJANLAL CHOKSI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 1391/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16
Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “A” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\nITA No. 1341/MUM/2025\n Assessment Year: 2015-16\nAshish Shashikant Choksi,\n68, Manglik Presidency Society,\nJVPD Scheme, 7th NS Road, Vile\nParle West,\nMumbai-400049.\nPAN NO. AEBPC 1539 B\nAppellant\nVs.\nAsst. CIT Central Circle-6(2),\nRoom No. 450, 4th floor, Kautilya\nBhavan, C-41 to C-43, G Block,\nBandra Kurla Complex, Bandra\nEast,\nMumbai-400051.\nRespondent\nITA No. 1344/MUM/2025\n Assessment Year: 2015-16\nSidharth Abhay Chok…

TANU GAUTAM CHOKSI ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI., MUMBAI

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

ITA 1345/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16
Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “A” MUMBAI\n\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\n\nITA No. 1341/MUM/2025\n Assessment Year: 2015-16\n\nAshish Shashikant Choksi,\n68, Manglik Presidency Society,\nJVPD Scheme, 7th NS Road, Vile\nParle West,\nMumbai-400049.\nPAN NO. AEBPC 1539 B\nAppellant\nVs.\nAsst. CIT Central Circle-6(2),\nRoom No. 450, 4th floor, Kautilya\nBhavan, C-41 to C-43, G Block,\nBandra Kurla Complex, Bandra\nEast,\nMumbai-400051.\nRespondent\n\nITA No. 1344/MUM/2025\n Assessment Year: 2015-16\n\nSidharth…

SIDHARTH ABHAY CHOKSI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI., MUMBAI

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

ITA 1344/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16
Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “A” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\nITA No. 1341/MUM/2025\n Assessment Year: 2015-16\nAshish Shashikant Choksi,\n68, Manglik Presidency Society,\nJVPD Scheme, 7th NS Road, Vile\nParle West,\nMumbai-400049.\nPAN NO. AEBPC 1539 B\nAppellant\nVs.\nAsst. CIT Central Circle-6(2),\nRoom No. 450, 4th floor, Kautilya\nBhavan, C-41 to C-43, G Block,\nBandra Kurla Complex, Bandra\nEast,\nMumbai-400051.\nRespondent\nITA No. 1344/MUM/2025\n Assessment Year: 2015-16\nSidharth Abhay Chok…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s) ACIT us. Jayendra P. Jhavery, ITA No. 2141 to 2144/…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s) ACIT us. Jayendra P. Jhavery, ITA No. 2141 to 2144/…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (o) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s) ACIT us. Jayendra P. Jhavery, ITA No. 2141 to 2144/…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s) ACIT us. Jayendra P. Jhavery, ITA No. 2141 to 2144/…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s) ACIT us. Jayendra P. Jhavery, ITA No. 2141 to 2144/…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s) ACIT us. Jayendra P. Jhavery, ITA No. 2141 to 2144/…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s) ACIT us. Jayendra P. Jhavery, ITA No. 2141 to 2144/…

PRINCIPAL COMMISSIONER OF INCOME TAX - I vs. SHRI ARVIND GOTEWAL S/O SHREERAM GOTEWAL

The appeals are allowed

ITA/359/2018HC Rajasthan26 Sept 2024

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 132Section 143(2)Section 153ASection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 8TH DAY OF JANUARY, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE MOHAMMAD NAWAZ INCOME TAX APPEAL NO.358 OF 2018 CONNECTED WITH INCOME TAX APPEAL NO.359 OF 2018 AND INCOME TAX APPEAL NO.360 OF 2018 IN INCOME TAX APPEAL NO.358 OF 2018: BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, C.R. BUILDING,QUEEN’S ROAD, BENGALURU–560 001. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. ... APPELLANT…

MOHAMMED IBRABIM MOHIDEEN ,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, appeal of the assessee in ITA

ITA 486/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

ITA 466/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

ITA 465/BANG/2024[2016-17]Status: DisposedITAT Bangalore08 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road Uppala Gate, Uppala Kasarod Kerala 671 322 PAN NO : AAQPI5719Q APPELLANT Appellant by Respondent by ACIT Central Circle-2 Vs. Mangalore Karnataka RESPONDENT Smt. Sheetal Borkar, A.R. Shri D.K. Mishra, D.R. Date of Hearing D…

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, MANGALORE

In the result, appeal of the assessee in ITA

ITA 464/BANG/2024[2015-16]Status: DisposedITAT Bangalore08 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

ITA 463/BANG/2024[2014-15]Status: DisposedITAT Bangalore08 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.463 to 466, 485 & 486/Bang/2024 Assessment Years: 2014-15 to 2017-18, 2013-14 & 2018-19 respectively Mohammed Ibrahim Mohideen 11/21, Baithul Salamath B.T. Road ACIT Uppala Gate, Uppala Central Circle-2 Vs. Kasarod Mangalore Kerala 671 322 Karnataka PAN NO : AAQPI5719Q APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, A.R. Respondent by : Shri D.K. Mishra, D.R. Date…

PLANTIUM HOLDING P LTD,CHENNAI vs. DCIT, CENTRAL CIRCLE III(4), CHENNAI

In the result, the appeal stands partly allowed

ITA 3436/CHNY/2018[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/S Platinum Holdings Private Ltd. Dcit बनाम/ No.2/1, Abu Garden, Omr Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/s Platinum Holdings Private Ltd. DCIT बनाम/ No.2/1, Abu Garden, OMR Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCP-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant by : Shri P. Murali Mohan Rao (CA…

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

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

ITA 76/BANG/2022[2013-14]Status: DisposedITAT Bangalore27 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

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

ITA 75/BANG/2022[2012-13]Status: DisposedITAT Bangalore27 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

M/S. ACE DEVELOPERS,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

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

ITA 74/BANG/2022[2011-12]Status: DisposedITAT Bangalore27 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

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