CIT v. Principal Officer, Hill

384 ITR 451High Court2016#10610 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 131 Section 133A Section 142(1)Section 143(3)Section 250 Section 43CA Section 50C Section 56

Issues it is cited on

project completion method percentage completion method section 43ca principal officer section 43 scrutiny assessment transfer section 143(3)prescribed person business section 14

Judgments citing CIT v. Principal Officer, Hill

DCIT,CENTRAL CIRCLE-1(3), MUMBAI, MUMBAI vs. AMARDEEP CONSTRUCTIONS, MUMBAI

In the result, appeal of the revenue bearing ITA No

ITA 3202/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Oct 2025AY 2019-20

Bench: Shri. Vikram Singh Yadav & Shri. Anikesh Banerjeedcit, Central Circle -1(3), Mumbai Amardeep Constructions Room No. 903, 9Th Floor, Pratishtha 7/08, Patidar Complex, Vs. Bhavan, M.K. Road, Mumbai Kannamwar Nagar No. 2, Near 400020 Vikas High School Vikhroli East, Mumbai 400083 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaufa3513A (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. J.P. Bairagra& Ms. Rupa Nanda /Revenue By: Shri. Surendra Mohan (Sr. Dr)

For Appellant: Shri. J.P. Bairagra& Ms. Rupa NandaFor Respondent: Shri. Surendra Mohan (SR. DR)

Section 131Section 133ASection 143(3)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER DCIT, Central Circle -1(3), Mumbai Amardeep Constructions Room No. 903, 9th Floor, Pratishtha 7/08, Patidar Complex, Vs. Bhavan, M.K. Road, Mumbai Kannamwar Nagar No. 2, Near 400020 Vikas High School Vikhroli East, Mumbai 400083 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAUFA3513A (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee by: Shri. J.P. Bairagra& Ms. Rupa Nanda /Revenue by: Shri. Surendra Mohan (SR. DR) Date of Hearing 15.09.2025 Date of Pronouncement 13.10.202…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(2), PUNE, PUNE vs. G K WONDERS, PUNE

Appeal is dismissed in above terms

ITA 25/PUN/2024[2020-21]Status: HeardITAT Pune24 Apr 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None/Ex-parteFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 43Section 43C

…td Vs ITO reported in (2017) 393 ITR 644. 2. Decision of ITAT- Mumbai in the case of Prem Enterprises ITO reported in (2012) 25 3. Decision of High Court of Punjab & Haryana in the case of CIT Vs. Principal Officer, Hill view Infrastructure reported in (2016) 384 ITR 451- Follows CIT Vs. Bilahari Investment (P) Ltd. reported in (2008) 299 ITR 1 (SC) 4. Decision of ITAT-Mumbai in the case of Hardware Infrastructure P. Ltd 5. Decision of ITAT- Ahmedabad in the case of Unity constructions V/s ITO 9 ITA.No.25/PUN./2024 6. Decision of Delhi High Court in the case of Manish Buildwell Pvt. Ltd. reported in (2016) 16 co…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR, RAIPUR

ITA 38/RPR/2023[2016-17]Status: DisposedITAT Raipur28 Nov 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 35 & 38/Rpr/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner Of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), S Ff-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur Pan: Aajcs0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 05-09-2023 घोषणा क" तार"ख/Date Of Pronouncement : 28-11-2023

For Appellant: Shri Amit M. Jain, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 14ASection 2(22)(e)Section 40Section 43C

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No. 35 & 38/RPR/2023) (Assessment Year: 2014-15 & 2016-17) Deputy Commissioner of Income Tax, V S.P. Buildcon Private Limited Circle-1(1), s FF-06, Shyam Plaza, Pandri Bus Stand, Aayakar Bhawan, Civil Lines, Raipur Raipur PAN: AAJCS0653H (अपीलाथ" /Applicant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee by : Shri Amit M. Jain, Adv. राज"व क" ओर से /Revenue by : Shri Satya Prakash Sharma…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. S.P. BUILDCON PVT. LTD., RAIPUR

ITA 35/RPR/2023[2014-15]Status: DisposedITAT Raipur28 Nov 2023AY 2014-15

For Appellant: Shri Amit M. Jain, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 14ASection 2(22)(e)Section 40Section 43C

FRIENDS LAND DEVELOPERS ,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 2778/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Oct 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Sanjay Gargassessment Year : 2014-15

Section 133ASection 143(3)Section 144ASection 153ASection 264

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year : 2014-15 M/s Friends Land Developers vs DCIT, Rupinder Kumar Aggarwal, Circle-01, Advocate, Room No.201, Income Tax B-1 A/22 (1st Floor) Officer, CGO Complex-1 Sector-51, Hapur Chungi, Noida-201301 Ghaziabad, U.P. PAN-AABFF1343A APPELLANT RESPONDENT Appellant by Sh. Rupinder Kumar Aggarwal Advocate Respondent by Ms. Nidhi Srivastava, CIT-DR Date of Hearing 04.10.2021 Date of 07.10.2021 Pronouncement ORDER Per Sanjay…

HI-TECH ESTATES & PROMOTERS PVT. LTD.,BHUBANESWAR vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

ITA 391/CTK/2018[2013-14]Status: DisposedITAT Cuttack20 Jul 2020AY 2013-14

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: Shri B.D.Ojha , ARFor Respondent: Shri M.K.Gautam, CIT, DR

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2013-14 Hi-tech Estates & Promoters Pvt Vs. Pr. CIT-1, Ltd., Plot No.A/103, Saheed Bhubaneswar. Nagar, Bhubaneswar. PAN/GIR No. (Appellant) .. ( Respondent) Assessee by : Shri B.D.Ojha , AR Revenue by : Shri M.K.Gautam, CIT, DR Date of final Hearing : 17 /07/ 2020 Date of Pronouncement : 20 /07/2020 O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order of the Pr. CIT-1, Bhubaneswar under section 263 of the Act,…

ITO 1(1)(1)(5), AGRA vs. SHANTI CONSTRUCTIONS , AGRA

In the result, the appeal filed by revenue is dismissed

ITA 289/AGR/2017[2012-13]Status: DisposedITAT Agra16 May 2019AY 2012-13

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)

For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Sunil Bajpai CIT DR

Section 143(3)Section 145(3)

…pers and accordingly since the inception of business the assessee is regularly and consistently following project completion method. iii) a) That Hon’ble Punjab & Haryana High Court in case of CIT Vs. Principal Officer Hill View Infrastructure (P)Ltd. (2016) 384 ITR 451 has held that the assessee has been consistently following one of the recognized method of accountancy i.e. project completion method for computation of its income. In the absence of any prohition or restriction under the Act for doing so, it cannot be held that approach of the CIT(A) and tribunal deleting addition made by AO by applying percanta…

DARSHANAM LIFE SPACE PVT. LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, BARODA

In the result, the appeal filed by the assessee is partly allowed

ITA 1662/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.1590/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/S.Darshanam Life Space Pvt. Circle-1(1)(1), Ltd. Vs. 1St Floor, 3Rd Floor, Platinium Complex, Aaykar Bhavan, Race Course Subhanpura, Circle, Vadodara-390007. Opp. Ganga Jamna Hospital, Vadodara-390023. Pan: Aadcd2030M

For Appellant: Shri Mukund Bakshi, A.R

…wami Mudaliar 53 ITR 122 (SC) - CIT vs. Advance Construction Co. Pvt. Ltd. 275 ITR 30 (Guj.) b) Project Completion / Unit Sale Method is a recognized method. - Manjusha Estates Pvt. Ltd. vs. ITO 393 ITR 644 (Guj.) - CIT vs. Hill View Infrastructure Pvt. Ltd. 384 ITR 451 (P&H) - Manish Buildwell P. Ltd. 204 Taxman 106 (Del.) - CIT vs. Bilahari Investment Pvt. Ltd. 299 ITR 1(SC) - CIT vs. Hyundai Heavy Industry Co. Ltd. 291 ITR 482 Further reliance is also placed on the following: - CIT vs. Happy Home Corporation – 94 taxmann.com 292 (Gujarat) - CIT vs. DLF Universal Ltd. – 88 taxmann.com 500 (Delhi) ITA nos.159…

DCIT, CIRCLE-5(1), BHUBANESWAR vs. M/S. SRI JAGANNATH PROPERTIES & DEVELOPERS, BHUBANESWAR

In the result, appeal filed by the revenue and cross

ITA 283/CTK/2017[2013-14]Status: DisposedITAT Cuttack31 Aug 2018AY 2013-14

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2013-2014

For Appellant: Shri K.C.Jena, ARFor Respondent: Shri A.K. Mohapatra, CIT DR

Section 145

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2013-2014 DCIT, Circle -5(1), Vs. M/s. Sri Jagannath Bhubaneswar. Properties & Developers, Plot No. N-1, A-66, IRC Village, Nayapali, Bhubaneswar. PAN/GIR No.ABQFS 9305 R (Appellant) .. ( Respondent) C.O. No.05/CTK/2018 (arising out of ITA No.283/CTK/2017) Assessment Year: 2013-14. M/s. Sri Jagannath Vs. DCIT, Circle -5(1), Properties & Developers, Bhubaneswar. Plot No. N-1, A-66, IRC Village, NayapaLi, Bhubaneswar PAN/GIR No.ABQFS 9305 R (Appellant)…

M/S ASHOKA HI-TECH BUILDERS P. LTD.,INDORE vs. THE DCIT (CENTRAL)-1, INDORE

In the result Ground No.1 and 2 of the assessee’s appeal for A

ITA 686/IND/2016[2013-14]Status: DisposedITAT Indore03 Aug 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 145Section 153A

…ITR 644 . b) Decision of ITAT- Mumbai in the case of Prem Enterprises Vs. ITO reported in (2012) 25 Taxmann.com 179 (Mumbai) c) Decision of High Court of Punjab & Haryana in the case of CIT Vs. Principal Officer, Hill view Infrastructure reported in (2016) 384 ITR 451- Follows CIT Vs. Bilahari Investment (P) Ltd. reported in (2008) 299 ITR 1 (SC) Ashoka Hi-Tech Builders Pvt.Ltd ITA No.121/Ind/2016 &686/Ind/2016 d) Decision of ITAT-Mumbai in the case of Hardware Infrastructure P. Ltd copy at page 346 of paper book e) Decision of ITAT- Ahmedabad in the case of Unity constructions V/s ITO –copy at 350 to 357 f…