CIT v. Lok Housing & Constructions Ltd.\n

58 Taxmann.com 179High Court2015#9841 most cited

What is CIT v. Lok Housing & Constructions Ltd.\n authority for?

The principle established in CIT v. Shelly Products, regarding a justice-oriented approach, can be applied in similar situations. This case from the Bombay High Court reinforces that principle.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Lok Housing & Constructions Ltd. · Bombay High Court · justice-oriented approach · CIT v. Shelly Products · section 153A

Sections most often in play

Section 139(1)Section 143(3)Section 147Section 148Section 153ASection 2(24)(xviii)Section 132(4)Section 153C

Issues it is cited on

section 11bsection 2(24)(xviii)section 2(45)convertible foreign exchangesection 158bb(1)section 153a proceedingssection 158bbpanchnamasection 10(38)section 2(24)section 153a(1)section 132(1)

Judgments citing CIT v. Lok Housing & Constructions Ltd.\n

Ganesh Polychem Limited, Mumbai vs. DCIT, CC-3(2), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2145/Mum/2025 (Assessment Year: 2017-18) Ganesh Polychem Limited., CIT(Appeals)-51, 2nd Floor, Udyog Kshetra, Mulund Aayakar Bhavan, M.K. Road, Goregaon Link Road, Mulund (West), Vs. Mumbai-400020. Mumbai-400080. PAN: AABCG6160B Appellant) : Respondent) Appellant /Assessee by : Shri Sanjay Parekh, AR, Revenue / Respondent by : Shri Arun Kanti Datta, CIT-DR : 28.08.2025 Date of Hearing : 05.09.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee is agai…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year : 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai - 400 060 PAN/GIR No. AADFL8780F (Appellant) (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronou…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, \u2018A\u2019 BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) (Respondent) Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31 /07/2025 assessee by Revenue by Date of Hearing Date of Pronouncement आदेश / ORDER PER AMIT SHUKLA (J.M.) The aforesaid appeals have been filed by the assess…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31/07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against order…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) PAN/GIR No.AADFL8780F (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31 /07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) PAN/GIR No. AADFL8780F (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31/07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M.): The aforesaid appeals have been filed…

Lanco Hills Technology Park Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, both the appeals under consideration are allowed for statistical purposes

ITA 617/HYD/2018[2010-11]Status: DisposedITAT Hyderabad13 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 616 & 617/H/2018 Assessment Years: 2008-09 & 2010-11 Lanco Hills Technology Vs. Jt. Commissioner of Park Pvt. Ltd., Hyderabad. Income-tax, Range – 6, Hyderabad. PAN – AABCL 1228 R (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 17/06/2021 Date of pronouncement: 14/09/2021 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are dire…

Lanco Hills Technology Park Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, Range-6, Hyderabad

In the result, both the appeals under consideration are allowed for statistical purposes

ITA 616/HYD/2018[2008-09]Status: DisposedITAT Hyderabad13 Sept 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 616 & 617/H/2018 Assessment Years: 2008-09 & 2010-11 Lanco Hills Technology Vs. Jt. Commissioner of Park Pvt. Ltd., Hyderabad. Income-tax, Range – 6, Hyderabad. PAN – AABCL 1228 R (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 17/06/2021 Date of pronouncement: 14/09/2021 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are dire…

Ajaz Farooqi, Secunderabad vs. Deputy Commissioner of Income Tax, Central Circle -3(4), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 786/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Apr 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana Rao
Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 786/H/2020 & CO No. 03/H/2021 Assessment Year: 2017-18 Ajaz Farooqi, Vs. Dy. Commissioner of Secunderabad. Income-tax, Central Circle – 3(4), PAN – AAFPF 5292G Hyderabad. (Appellant) (Respondent/ Cross Objector) Assessee by: Shri P. Murali Mohana Rao Revenue by Shri YVST Sai Date of hearing: 18/03/2021 Date of pronouncement: 29/04/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed again…

CIT v. Lok Housing & Constructions Ltd.\n (58 Taxmann.com 179) — Cited in 11 Judgments | BharatTax