CIT v. Odeon Builder Pvt. Ltd.

17 SCC 311Reported decision2020#11456 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 131(1)Section 133(6)Section 133ASection 142(1)Section 143(2)Section 144BSection 147Section 148

Issues it is cited on

summons under section 131penalty proceedings initiatedpermanent account numberinterest under section 234bfurnishing inaccurate particularschange of opinionsection 234breason to believeaccommodation entrysection 133section 234section 133(6)

Judgments citing CIT v. Odeon Builder Pvt. Ltd.

ATUL KUMAR AGRAWAL,MANPUR ROAD, KASHIPUR vs. NATIONAL E-ASSESSMENT CENTRE, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 19/DDN/2025[2018-19]Status: DisposedITAT Dehradun16 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year: 2018-19] Mr. Atul Kumar Agarwal Vs National Prop.M/S. R.K. Industries, E-Assessment Centre, Manpur Road, Kashipur, New Delhi U.S. Nagar, Uttarakhand- 244713 Pan-Aaopa9970H Appellant Respondent Assessee By Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv. Revenue By Shri Amar Pal Singh, Sr.Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 04.12.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10235798 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Filed His Return Of Income On 15.08.2018, Declaring Total Income At Inr 5,81,560/-. The Case Of The Assessee Was Re-Opened U/S 147 Of The Act. Accordingly, Notice U/S 148 Was Issued On 30.03.2022, In Response To Which The Assessee Filed Return Of Income On 03.05.2022, Declaring Same Income As Was Declared In The Return Filed U/S 139(1) Of The Act. Thereafter Notice U/S 143(2) Of The Act Was Issued Followed By Notices U/S 142(1) Alongwith Questionnaires. In Response Filed Replies From Time To Time. After Considering The Submissions Made By The Assessee, Ao Completed The Assessment Vide Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Wherein The Total Income Was Assessed At Inr 54,23,320/-.

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69C

…ITA No.19/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year: 2018-19] Mr. Atul Kumar Agarwal vs National Prop.M/s. R.K. Industries, e-Assessment Centre, Manpur Road, Kashipur, New Delhi U.S. Nagar, Uttarakhand- 244713 PAN-AAOPA9970H APPELLANT RESPONDENT Assessee by Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv. Revenue by Shri Amar Pal Singh, Sr.DR Date of Hearing 13.11.2025 Date of Pronouncement 16.01.2026 ORDER PER MANISH AGARWAL, AM : The present appeal i…

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68

…Page No.# 1/29 GAHC010094612022 2024:GAU-AS:12811-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) INCOME TAX APPEAL NO.08 OF 2022 1. The Commissioner of Income Tax, Office of the Principal Commissioner of Income Tax, Guwahati, Aayakar Bhawan, Seventh Floor, G.S. Road, Guwahati – 781005. 2. Income Tax Officer, DCIT/ACIT, Circle-3, Guwahati, Office of the Principal Commissioner of Income Tax, Guwahati, Aayakar Bhawan, Seventh Floor, G.S. Road, Guwahati – 781005. ………

NAYAN ARVIND LALAN,MUMBAI vs. ITO, 24(1)(5), MUMBAI

In the result, all these five appeals are allowed for statistical purposes

ITA 705/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Apr 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm

For Appellant: Mrs. Ruchi M Rathod, ARFor Respondent: Shri C.T. Mathews, DR
Section 131Section 133(6)Section 148Section 68

…addition made by the Assessing Officer u/s 68 in respect to credit in bank account though cross examination of the bank manager was not given by the Assessing Officer though his statement is relied upon. Judgments relied CIT v/s Odeon Builder Pvt. Ltd (2020) 17 SCC 311” 12 | P a g e ITA’s No.701-705/Mum/2019 Nayan Arvind Lalan; AY 09-10 to 13-14 017. The first additional ground challenges that amount deposited in the bank account cannot be added under section 68 of the income-tax Act, 1961 (the Act) and the second additional ground states that addition cannot be made in the hands of assessee without granting cr…

NAYAN ARVIND LALAN,MUMBAI vs. ITO, 24(1)(5), MUMBAI

In the result, all these five appeals are allowed for statistical purposes

ITA 704/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Apr 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm

For Appellant: Mrs. Ruchi M Rathod, ARFor Respondent: Shri C.T. Mathews, DR
Section 131Section 133(6)Section 148Section 68

…addition made by the Assessing Officer u/s 68 in respect to credit in bank account though cross examination of the bank manager was not given by the Assessing Officer though his statement is relied upon. Judgments relied CIT v/s Odeon Builder Pvt. Ltd (2020) 17 SCC 311” 12 | P a g e ITA’s No.701-705/Mum/2019 Nayan Arvind Lalan; AY 09-10 to 13-14 017. The first additional ground challenges that amount deposited in the bank account cannot be added under section 68 of the income-tax Act, 1961 (the Act) and the second additional ground states that addition cannot be made in the hands of assessee without granting cr…

NAYAN ARVIND LALAN,MUMBAI vs. ITO, 24(1)(5), MUMBAI

In the result, all these five appeals are allowed for statistical purposes

ITA 703/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Apr 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm

For Appellant: Mrs. Ruchi M Rathod, ARFor Respondent: Shri C.T. Mathews, DR
Section 131Section 133(6)Section 148Section 68

…addition made by the Assessing Officer u/s 68 in respect to credit in bank account though cross examination of the bank manager was not given by the Assessing Officer though his statement is relied upon. Judgments relied CIT v/s Odeon Builder Pvt. Ltd (2020) 17 SCC 311” 12 | P a g e ITA’s No.701-705/Mum/2019 Nayan Arvind Lalan; AY 09-10 to 13-14 017. The first additional ground challenges that amount deposited in the bank account cannot be added under section 68 of the income-tax Act, 1961 (the Act) and the second additional ground states that addition cannot be made in the hands of assessee without granting cr…

NAYAN ARVIND LALAN,MUMBAI vs. ITO, 24(1)(5), MUMBAI

In the result, all these five appeals are allowed for statistical purposes

ITA 702/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Apr 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm

For Appellant: Mrs. Ruchi M Rathod, ARFor Respondent: Shri C.T. Mathews, DR
Section 131Section 133(6)Section 148Section 68

…addition made by the Assessing Officer u/s 68 in respect to credit in bank account though cross examination of the bank manager was not given by the Assessing Officer though his statement is relied upon. Judgments relied CIT v/s Odeon Builder Pvt. Ltd (2020) 17 SCC 311” 12 | P a g e ITA’s No.701-705/Mum/2019 Nayan Arvind Lalan; AY 09-10 to 13-14 017. The first additional ground challenges that amount deposited in the bank account cannot be added under section 68 of the income-tax Act, 1961 (the Act) and the second additional ground states that addition cannot be made in the hands of assessee without granting cr…

NAYAN ARVIND LALAN,MUMBAI vs. ITO, 24(1)(5), MUMBAI

In the result, all these five appeals are allowed for statistical purposes

ITA 701/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm

For Appellant: Mrs. Ruchi M Rathod, ARFor Respondent: Shri C.T. Mathews, DR
Section 131Section 133(6)Section 148Section 68

…addition made by the Assessing Officer u/s 68 in respect to credit in bank account though cross examination of the bank manager was not given by the Assessing Officer though his statement is relied upon. Judgments relied CIT v/s Odeon Builder Pvt. Ltd (2020) 17 SCC 311” 12 | P a g e ITA’s No.701-705/Mum/2019 Nayan Arvind Lalan; AY 09-10 to 13-14 017. The first additional ground challenges that amount deposited in the bank account cannot be added under section 68 of the income-tax Act, 1961 (the Act) and the second additional ground states that addition cannot be made in the hands of assessee without granting cr…

SRI CHITURI DURGA RAO vs. THE STATE OF KARNATAKA

WP/41507/2017HC Karnataka13 Dec 2017

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

Section 17

…ul Shukoor etc., 88. This Court has placed reliance on the following rulings to emphasize the distinction between the procedures pertaining to disqualification and the process of an election petition. The rulings are ;- ♦ (2014) 7 SCC 99, ♦ (2008) 17 SCC 311, ♦ AIR 1957 SC 871 and ♦ (1999) 2 SCC 627. Though the point of fraud was strenuously canvassed by the learned senior counsel appearing on behalf of the private respondents, the said issue is not addressed by this Court, in view of this Court dismissing the writ petitions on the points of law. 132 In view of the law laid down by t…

NIRMALA BAGODI vs. THE STATE OF KARNATAKA

WP/41506/2017HC Karnataka13 Dec 2017

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

Section 17

…ul Shukoor etc., 88. This Court has placed reliance on the following rulings to emphasize the distinction between the procedures pertaining to disqualification and the process of an election petition. The rulings are ;- ♦ (2014) 7 SCC 99, ♦ (2008) 17 SCC 311, ♦ AIR 1957 SC 871 and ♦ (1999) 2 SCC 627. Though the point of fraud was strenuously canvassed by the learned senior counsel appearing on behalf of the private respondents, the said issue is not addressed by this Court, in view of this Court dismissing the writ petitions on the points of law. 132 In view of the law laid down by t…