What is CIT v. Odeon Builders Pvt. ltd. authority for?

Income tax additions cannot be sustained merely on the basis of uncorroborated statements or allegations. The Revenue must bring on record sufficient material and allow the assessee to produce evidence to prove such additions.

How many judgments cite CIT v. Odeon Builders Pvt. ltd.?

408 judgments on BharatTax cite CIT v. Odeon Builders Pvt. ltd. (418 ITR 315), spanning 2018 to 2026.

Which sections of the Income Tax Act does CIT v. Odeon Builders Pvt. ltd. come up under?

It is most often cited in judgments turning on Section 153C, Section 132, Section 132(4), Section 143(3), Section 69, Section 147.

CIT v. Odeon Builders Pvt. ltd. (418 ITR 315)

Tara Soni, Dausa vs. ITO Ward, Dausa

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

ITA 13/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Sept 2024AY 2015-16

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR

Section 10(38)Section 143(3)Section 263Section 69ASection 69C

…## आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ''SMC" JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य के समक्ष BEFORE: Hon'ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आयकर अपील सं./ITA No.13/JP/2024 निर्धारण वर्ष्/Assessment Year : 2015-16 | Mrs. Tara Soni | बनाम | The ITO | | | | |------------------------------------------------------|------|-------------------------|--|--|--| | W/o Shri Jagdish Prasad Soni | Vs. | Ward-Dausa | | | | | J-423, Sangam Vihar Colony, Dausa 3033…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…of the assessee and without any opportunity for cross examination despite specific request made during the course of assessment proceedings, cannot be relied upon as it has no evidentiary value. Reliance is placed on the following judicial pronouncements: i) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. (231-232 of JPB) Rs.19,39,60,866/- was based solely on third party information, which was not subjected to any further scrutiny. Thus, the CIT (Appeals) allowed the appeal of the assessee stating: “Thus, the entire disallowance in this case is based on third party information gathered by the Investigation Wing…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…of the assessee and without any opportunity for cross examination despite specific request made during the course of assessment proceedings, cannot be relied upon as it has no evidentiary value. Reliance is placed on the following judicial pronouncements: i) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. (231-232 of JPB) Rs.19,39,60,866/- was based solely on third party information, which was not subjected to any further scrutiny. Thus, the CIT (Appeals) allowed the appeal of the assessee stating: “Thus, the entire disallowance in this case is based on third party information gathered by the Investigation Wing…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…of the assessee and without any opportunity for cross examination despite specific request made during the course of assessment proceedings, cannot be relied upon as it has no evidentiary value. Reliance is placed on the following judicial pronouncements: i) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. (231-232 of JPB) Rs.19,39,60,866/- was based solely on third party information, which was not subjected to any further scrutiny. Thus, the CIT (Appeals) allowed the appeal of the assessee stating: “Thus, the entire disallowance in this case is based on third party information gathered by the Investigation Wing…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…of the assessee and without any opportunity for cross examination despite specific request made during the course of assessment proceedings, cannot be relied upon as it has no evidentiary value. Reliance is placed on the following judicial pronouncements: i) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. (231-232 of JPB) Rs.19,39,60,866/- was based solely on third party information, which was not subjected to any further scrutiny. Thus, the CIT (Appeals) allowed the appeal of the assessee stating: “Thus, the entire disallowance in this case is based on third party information gathered by the Investigation Wing…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 64/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rovided with an opportunity to cross examine the developer. The assessment was completed U/ s 143(3) without the loose sheets / documents being tested by way of cross examination. The Hon'ble Supreme Court in the case of CIT Vs Odeon Builders Pvt. Ltd (20191 110 Taxmann.com 64 (SC) has held that "no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department which has not been submitted to further verification by the Assessing Officer and he had not provided copy of such statement to the assessee and thus, denied the opportunity of cross examination" Further,…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 57/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rovided with an opportunity to cross examine the developer. The assessment was completed U/ s 143(3) without the loose sheets / documents being tested by way of cross examination. The Hon'ble Supreme Court in the case of CIT Vs Odeon Builders Pvt. Ltd (20191 110 Taxmann.com 64 (SC) has held that "no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department which has not been submitted to further verification by the Assessing Officer and he had not provided copy of such statement to the assessee and thus, denied the opportunity of cross examination" Further,…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 56/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rovided with an opportunity to cross examine the developer. The assessment was completed U/ s 143(3) without the loose sheets / documents being tested by way of cross examination. The Hon'ble Supreme Court in the case of CIT Vs Odeon Builders Pvt. Ltd (20191 110 Taxmann.com 64 (SC) has held that "no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department which has not been submitted to further verification by the Assessing Officer and he had not provided copy of such statement to the assessee and thus, denied the opportunity of cross examination" Further,…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rovided with an opportunity to cross examine the developer. The assessment was completed U/ s 143(3) without the loose sheets / documents being tested by way of cross examination. The Hon'ble Supreme Court in the case of CIT Vs Odeon Builders Pvt. Ltd (20191 110 Taxmann.com 64 (SC) has held that "no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department which has not been submitted to further verification by the Assessing Officer and he had not provided copy of such statement to the assessee and thus, denied the opportunity of cross examination" Further,…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rovided with an opportunity to cross examine the developer. The assessment was completed U/ s 143(3) without the loose sheets / documents being tested by way of cross examination. The Hon'ble Supreme Court in the case of CIT Vs Odeon Builders Pvt. Ltd (20191 110 Taxmann.com 64 (SC) has held that "no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department which has not been submitted to further verification by the Assessing Officer and he had not provided copy of such statement to the assessee and thus, denied the opportunity of cross examination" Further,…

D S R Infrastructure Private Limited, Hyderabad vs. DCIT., Central Circle-1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rovided with an opportunity to cross examine the developer. The assessment was completed U/ s 143(3) without the loose sheets / documents being tested by way of cross examination. The Hon'ble Supreme Court in the case of CIT Vs Odeon Builders Pvt. Ltd (20191 110 Taxmann.com 64 (SC) has held that "no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department which has not been submitted to further verification by the Assessing Officer and he had not provided copy of such statement to the assessee and thus, denied the opportunity of cross examination" Further,…

DCIT., Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rovided with an opportunity to cross examine the developer. The assessment was completed U/ s 143(3) without the loose sheets / documents being tested by way of cross examination. The Hon'ble Supreme Court in the case of CIT Vs Odeon Builders Pvt. Ltd (20191 110 Taxmann.com 64 (SC) has held that "no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department which has not been submitted to further verification by the Assessing Officer and he had not provided copy of such statement to the assessee and thus, denied the opportunity of cross examination" Further,…

D S R Infrastructureprivate Limited, Hyderabad vs. DCIT., Central Circle- 1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rovided with an opportunity to cross examine the developer. The assessment was completed U/ s 143(3) without the loose sheets / documents being tested by way of cross examination. The Hon'ble Supreme Court in the case of CIT Vs Odeon Builders Pvt. Ltd (20191 110 Taxmann.com 64 (SC) has held that "no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department which has not been submitted to further verification by the Assessing Officer and he had not provided copy of such statement to the assessee and thus, denied the opportunity of cross examination" Further,…

Anchita Properties Pvt. Ltd., Kolkata vs. ITO, Ward-12(1), Kolkata.

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

ITA 637/KOL/2024[2013-14]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…oner of Income Tax [[2017] 398 ITR 198 (Delhi)] - SLP dismissed 9. Tata Capital Financial Services Limited vs AC IT [in WRIT PETITION NO. 546 OF 2022] reported in [2022] 443 ITR 127 (Bombay), 10. Income Tax vs. Odeon Builders Pvt. Ltd. (21.08.2019- SC) [2019] 418 ITR 315 (SC), 11. Andaman Timber Industries vs. Commissioner of Central Excise 2015 281 CTR 241 (SC), 12 STL Extrusion (P) Ltd [2010 : 333 ITR 269 13. CIT v. Gangeshwari Metal P. Ltd. [(2014) 361 ITR 10 (Delhi)], 14. Orchid Industries Pvt. Ltd., reported in [2017] 397 ITR 136 (BOM)- SLP dismissed by SC 16 & Anchita Properties Pvt. Ltd. 15. Principal C…

Anchita Properties Pvt. Ltd., Kolkata vs. P.C.I.T., Kolkata - 2, Kolkata

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

ITA 1067/KOL/2024[2013-2014]Status: DisposedITAT Kolkata22 Aug 2024AY 2013-2014

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 637/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 & I.T.A. No. 1067/Kol/2024 Assessment Year: 2013-2014 Anchita Properties Pvt. Limited,………………Appellant 29, Collotola Street, Kolkata-700029 [Pan:Aahca9115E] -Vs.- Principal Commissioner Of Income Tax,…Respondent Pcit, Kolkata-2, Office Of The Income Tax Officer, Ward-12(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 263Section 68

…oner of Income Tax [[2017] 398 ITR 198 (Delhi)] - SLP dismissed 9. Tata Capital Financial Services Limited vs AC IT [in WRIT PETITION NO. 546 OF 2022] reported in [2022] 443 ITR 127 (Bombay), 10. Income Tax vs. Odeon Builders Pvt. Ltd. (21.08.2019- SC) [2019] 418 ITR 315 (SC), 11. Andaman Timber Industries vs. Commissioner of Central Excise 2015 281 CTR 241 (SC), 12 STL Extrusion (P) Ltd [2010 : 333 ITR 269 13. CIT v. Gangeshwari Metal P. Ltd. [(2014) 361 ITR 10 (Delhi)], 14. Orchid Industries Pvt. Ltd., reported in [2017] 397 ITR 136 (BOM)- SLP dismissed by SC 16 & Anchita Properties Pvt. Ltd. 15. Principal C…

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

…n the case of Andaman Timber Industries (supra) quashed the assessment order on the reason of not providing cross-examination of witnesses whose statements were recorded. 4.13 Further, the Hon'ble Supreme Court in the case of CIT v. Odeon Builders (P.) Ltd., 418 ITR 315 (SC) head-note is as follows: "Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of (Bogus purchase) - Certain portion of purchases made by assessee was disallowed - Commissioner (Appeals) found that entire disallowance was based on third party information gathered by Investigation Wing of Department, which had not b…

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

…n the case of Andaman Timber Industries (supra) quashed the assessment order on the reason of not providing cross-examination of witnesses whose statements were recorded. 4.13 Further, the Hon'ble Supreme Court in the case of CIT v. Odeon Builders (P.) Ltd., 418 ITR 315 (SC) head-note is as follows: "Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of (Bogus purchase) - Certain portion of purchases made by assessee was disallowed - Commissioner (Appeals) found that entire disallowance was based on third party information gathered by Investigation Wing of Department, which had not b…

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

…in the case of Andaman Timber Industries (supra) quashed the assessment order on the reason of not providing cross-examination of witnesses whose statements were recorded. 4.13 Further, the Hon'ble Supreme Court in the case of CIT v. Odeon Builders (P.) Ltd., 418 ITR 315 (SC) head-note is as follows: "Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of (Bogus purchase) - Certain portion of purchases made by assessee was disallowed - Commissioner (Appeals) found that entire disallowance was based on third party information gathered by Investigation Wing of Department, which had not b…

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

…n the case of Andaman Timber Industries (supra) quashed the assessment order on the reason of not providing cross-examination of witnesses whose statements were recorded. 4.13 Further, the Hon'ble Supreme Court in the case of CIT v. Odeon Builders (P.) Ltd., 418 ITR 315 (SC) head-note is as follows: "Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of (Bogus purchase) - Certain portion of purchases made by assessee was disallowed - Commissioner (Appeals) found that entire disallowance was based on third party information gathered by Investigation Wing of Department, which had not b…

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

…n the case of Andaman Timber Industries (supra) quashed the assessment order on the reason of not providing cross-examination of witnesses whose statements were recorded. 4.13 Further, the Hon'ble Supreme Court in the case of CIT v. Odeon Builders (P.) Ltd., 418 ITR 315 (SC) head-note is as follows: "Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of (Bogus purchase) - Certain portion of purchases made by assessee was disallowed - Commissioner (Appeals) found that entire disallowance was based on third party information gathered by Investigation Wing of Department, which had not b…

CIT v. Odeon Builders Pvt. ltd.

What is CIT v. Odeon Builders Pvt. ltd. authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Odeon Builders Pvt. ltd.

Tara Soni, Dausa vs. ITO Ward, Dausa

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

D S R Infrastructure Private Limited, Hyderabad vs. DCIT., Central Circle-1(4), Hyderabad

DCIT., Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

D S R Infrastructureprivate Limited, Hyderabad vs. DCIT., Central Circle- 1(4), Hyderabad

Anchita Properties Pvt. Ltd., Kolkata vs. ITO, Ward-12(1), Kolkata.

Anchita Properties Pvt. Ltd., Kolkata vs. P.C.I.T., Kolkata - 2, Kolkata

Mohammed Ibrabim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangaluru

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

Mohammed Ibrahim Mohideen, Kerala vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangalore

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore