CIT v. Nipun Builders Pvt. Ltd.

30 Taxmann 292High Court2013#20501 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 133(6)Section 142(1)Section 143(2)Section 271(1)(c)Section 43(5)Section 68

Judgments citing CIT v. Nipun Builders Pvt. Ltd.

B & B SHARECOM PVT LTD.,,HISAR vs. DCIT, CIRCLE, HISAR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2877/DEL/2024[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shris.Rifaur Rahmanb & B Sharecom Pvt. Ltd., Vs. Dcit, Circle, 133, 1St Floor, Parijat Complex, Hisar. Hisar – 125 001. (Pan :Aagcb1363A) (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Shri V Rajakumar, Advocate Revenue By : Shri Abhishek Deavel, Sr. Dr Date Of Hearing : 22.08.2025 Date Of Order : 24.09.2025 O R D E R

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Abhishek Deavel, Sr. DR

Section 133Section 143(2)Section 271Section 43(5)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER B & B Sharecom Pvt. Ltd., vs. DCIT, Circle, 133, 1st Floor, Parijat Complex, Hisar. Hisar – 125 001. (PAN :AAGCB1363A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K. Sampath, Advocate Shri V Rajakumar, Advocate REVENUE BY : Shri Abhishek Deavel, Sr. DR Date of Hearing : 22.08.2025 Date of Order : 24.09.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of ld. Commissioner of Income-tax (Appeals)/Nat…

M/S. BABA BHOOTNATH COMMEX PRIVATE LIMITED ,KOLKATA vs. ITO, WARD - 7(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 64/KOL/2018[2012-13]Status: DisposedITAT Kolkata07 Feb 2022AY 2012-13

Section 131Section 133(6)Section 145(2)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.64/Kol/2018 Assessment Year: 2012-13 M/s Baba Bhootnath Commex Pvt. Ltd. .........................................……….……Appellant 10/4, Hunger Ford Street, Ground Floor, Kol-700017. [PAN: AADCP5165D] vs. ITO, Ward-7(1), Kolkata…………….…..…...............……........……...…..…..Respondent Appearances by: Shri S. M. Surana, Advocate, appeared on behalf of the appellant. Shri Sallong Yaden, Addl. CIT-DR, appeared on behalf of the Respondent. Date of co…

M/S. BLUE LOTUS DESIGNERS PVT. LTD.,KOLKATA vs. ITO, WARD-7(4), KOLKATA, KOLKATA

Accordingly, the grounds raised by the Revenue are dismissed

ITA 941/KOL/2017[2012-13]Status: DisposedITAT Kolkata08 Jan 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 M/S Blue Lotus Designers V/S. Income Tax Officer, Pvt. Ltd., 6/1C, Pranath Ward-7(4), Aayakar Chowdhury Lane, Bhawan, P-7, Kolkata-700 002 Chowringhee Square, [Pan No.Aaecb 9302 R] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D. Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Supriyo Pal, Jcit, Sr-Dr ""यथ" क" ओर से/By Respondent 07-11-2019 सुनवाई क" तार"ख/Date Of Hearing 08-01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-16 Kolkata’S Order Dated 27.02.2017 Passed In Case No.755/Cit(A)-16/Kol/2015-16/W-7(4) Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused.

Section 131Section 143(3)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 M/s Blue Lotus Designers V/s. Income Tax Officer, Pvt. Ltd., 6/1C, Pranath Ward-7(4), Aayakar Chowdhury Lane, Bhawan, P-7, Kolkata-700 002 Chowringhee Square, [PAN No.AAECB 9302 R] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D. Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Supriyo Pal, JCIT, SR-DR ""यथ" क" ओर से/By Respondent 07-11-2019 सुनवाई क" तार"ख/Date of Hearing 08-01-2020 घ…

M/S. BHUPATI VINIMAY PVT LTD.,KOLKATA vs. ITO, WARD 8(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purpose

ITA 508/KOL/2017[2009-10]Status: DisposedITAT Kolkata26 Sept 2018AY 2009-10

Section 131Section 143(1)Section 144Section 147Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 508/Kol/2017 Assessment Year: 2009-10 M/s. Bhupati Vinimay Pvt. Ltd................................………………………….................Appellant 891, Jassore Road, 2nd Floor, Kolkata – 700 055 [PAN: AADCB 6359 H] ITO, Ward 8(1), Kolkata...................………………………………………………………..Respondent Kolkata. Appearances by: Shri Manish Rastogi, Advocate appearing on behalf of the assessee. Shri P.K. Srihari, CIT(DR) appearing on behalf of the Revenue. Date of concluding the hearing : July 31, 201…