CIT v. PV Kalyanasundaram

101 Taxmann.com 180Supreme Court of India2019#8142 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 147Section 143(3)Section 148Section 132Section 151Section 69Section 115BBESection 132(1)

Issues it is cited on

circle rateon-moneydumb documentsloose paperssection 132(1)documents seizedescapement of incomesection 133aunexplained moneysection 151section 133reopening of assessment

Judgments citing CIT v. PV Kalyanasundaram

YASH PAL,KAITHAL vs. ITO, WARD-2, KAITHAL

In the result, the assessee’s appeal ITA No

ITA 76/CHANDI/2026[2017-18]Status: DisposedITAT Chandigarh08 Apr 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/S Homelife Buildcon Pvt. Ltd. Dcit – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Ludhiana, Punjab – 142027 Opposite Bvm School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit – Central Circle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Sunview Enclave, Ayali Kalan Opposite Bvm School Ludhiana, Punjab - 142027 Vs. Kitchlu Nagar Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar Revenue By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-03-2026 घोषणाकीतारीख /Date Of Pronouncement 08-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5. Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 147Section 69BSection 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं. / ITA No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/s Homelife Buildcon Pvt. Ltd. DCIT – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan SCO 1-6, 3rd Floor, Ludhiana, Punjab – 142027 Opposite BVM School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./PAN/GIR No. AABCH-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / ITA No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) DCIT – Centra…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , LUDHIANA vs. HOMELIFE BUIDLCON PVT. LTD., LUDHIANA

In the result, the assessee’s appeal ITA No

ITA 191/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh08 Apr 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/S Homelife Buildcon Pvt. Ltd. Dcit – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Ludhiana, Punjab – 142027 Opposite Bvm School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit – Central Circle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Sunview Enclave, Ayali Kalan Opposite Bvm School Ludhiana, Punjab - 142027 Vs. Kitchlu Nagar Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar Revenue By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-03-2026 घोषणाकीतारीख /Date Of Pronouncement 08-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5. Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 147Section 69BSection 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं. / ITA No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/s Homelife Buildcon Pvt. Ltd. DCIT – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan SCO 1-6, 3rd Floor, Ludhiana, Punjab – 142027 Opposite BVM School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./PAN/GIR No. AABCH-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / ITA No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) DCIT – Centra…

DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI vs. MGN AGRO PROPERTIES PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the revenue has been rendered as dismissed, in terms\nof our aforesaid observations

ITA 3759/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Sept 2025AY 2018-19
Section 143(1)Section 143(2)Section 147Section 148Section 250Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI, JM\nAND\nSHRI ARUN KHODPIA, AM\nITA No. 3759/Mum/2024\n(Assessment Year: 2018-19)\n\nDeputy Commissioner of Income\nTax, Mumbai\nVs.\nMGN Agro Properties Private\nLimited\n4th Floor, Welspun House, Senapati\nBapat Marg, Lower Parel, Delisle\nRoad, S.O. Mumbai – 400013.\n\nPAN/GIR No. AAGCA6127M\n(Appellant)\n(Respondent)\nAssessee by\n:\nShri Harsh Kapadia a/w. Shri Ajay\nNagpal\nRespondent by\n:\nShri Umashankar Prasad, (CIT DR)\nDate of Hearing\n:\n01.09.2025\nDate of Pronouncement\n:\n03.09.2025\nORDER\nPer Aru…

HOMELIFE BUILDCON PRIVATE LIMITED,SUNVIEW ENCLAVE, AYALI KALAN, LUDHIANA,PUNJAB vs. SMT. SAMANDEEP KAUR DCIT-CENTRAL CIRCLE-1, LUDHIANA, PUNJAB

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. HOMELIFE BUILDCON PVT. LTD., LUDHIANA

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 557/Asr/2024 Assessment Year: 2019-20 Assistant Commissioner of Income Vs. Smt. Anita Kapahi, Tax (Central Circle), Jammu 103, CA/D, Green Belt, Jammu-180001 J & K. [PAN: ADCPK 6700G] (Respondent) (Appellant) Appellant by : Sh. P. N. Arora, Adv. : Respondent by Sh. Manpreet Singh Duggal, Sr. D.R. Date of Hearing : 19.03.2025 Date of Pronouncement : 29.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the revenue against t…

BABULAL ROSHANLAL PATNI,NAGPUR vs. DCIT, CENCIR 1(2), NAGPUR

In the result, appeals of the assessee’s are allowed

ITA 196/NAG/2024[2015-16]Status: DisposedITAT Nagpur06 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ITA.No.193/NAG./2024 Assessment Year 2015-2016 Taradevi Babulal Patni, The DCIT, Circle-3, Near Jain Temple, Tanga Aaykar Bhavan, Stand, Itwari, NAGPUR. Civil Lines, Telangkhedi vs. PIN – 440 002 Road, NAGPUR – 440 001. PAN AAOPP2630D Maharashtra. Maharashtra. (Appellant) (Respondent) ITA.No.194/NAG./2024 Assessment Year 2015-2016 Patni Housing Private The DCIT, Circle-1(2), Limited, Dharpude Bldg., Aaykar Bhavan, Balraj Marg, Patwardhan Civil Lines, Telangkhedi vs. Ground S.O. NAGPUR Road, NAGPUR – 440 001.…

PATNI HOUSING PRIVATE LIMITED,NAGPUR vs. DCIT, CENCIR 1(2), NAGPUR

In the result, appeals of the assessee’s are allowed

ITA 194/NAG/2024[2015-16]Status: DisposedITAT Nagpur06 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ITA.No.193/NAG./2024 Assessment Year 2015-2016 Taradevi Babulal Patni, The DCIT, Circle-3, Near Jain Temple, Tanga Aaykar Bhavan, Stand, Itwari, NAGPUR. Civil Lines, Telangkhedi vs. PIN – 440 002 Road, NAGPUR – 440 001. PAN AAOPP2630D Maharashtra. Maharashtra. (Appellant) (Respondent) ITA.No.194/NAG./2024 Assessment Year 2015-2016 Patni Housing Private The DCIT, Circle-1(2), Limited, Dharpude Bldg., Aaykar Bhavan, Balraj Marg, Patwardhan Civil Lines, Telangkhedi vs. Ground S.O. NAGPUR Road, NAGPUR – 440 001.…

TARADEVI BABULAL PATNI,NAGPUR vs. DCIT,CIRCLE-3, NAGPUR

In the result, appeals of the assessee’s are allowed

ITA 193/NAG/2024[2015-16]Status: DisposedITAT Nagpur06 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ITA.No.193/NAG./2024 Assessment Year 2015-2016 Taradevi Babulal Patni, The DCIT, Circle-3, Near Jain Temple, Tanga Aaykar Bhavan, Stand, Itwari, NAGPUR. Civil Lines, Telangkhedi vs. PIN – 440 002 Road, NAGPUR – 440 001. PAN AAOPP2630D Maharashtra. Maharashtra. (Appellant) (Respondent) ITA.No.194/NAG./2024 Assessment Year 2015-2016 Patni Housing Private The DCIT, Circle-1(2), Limited, Dharpude Bldg., Aaykar Bhavan, Balraj Marg, Patwardhan Civil Lines, Telangkhedi vs. Ground S.O. NAGPUR Road, NAGPUR – 440 001.…

SANKALP ENGINEERING AND SERVICES PRIVATE LIMITED,PUNE vs. ACIT, CIRCLE 10, PUNE

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

ITA 249/PUN/2024[2015-2016]Status: DisposedITAT Pune15 Jul 2024AY 2015-2016

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Paresh ShapariaFor Respondent: Shri Ajay Kumar Keshari
Section 133ASection 139(1)Section 143(3)Section 154Section 36(1)(va)Section 56(2)(ia)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.249/PUN/2024 िनधा"रण वष" / Assessment Year: 2015-16 Sankalp Engineering and Vs. ACIT, Circle-10, Pune. Services Private Limited, Gat No.1093/1 and 1093/2, Village Karandi, Chakan Shikharpur Road, Tal. Shirur, Pune- 412208. PAN : AAJCS8026N Appellant Respondent Assessee by : Shri Paresh Shaparia Revenue by : Shri Ajay Kumar Keshari Date of hearing : 12.06.2024 Date of pronouncement 15.07.2024 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the a…

DY. COMMISSIONER OF INCOME TAX-27(2), MUMBAI vs. M/S PARSHWA ASSOCIATES, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal of the revenue is dismissed

ITA 2584/MUM/2022[2017-18]Status: DisposedITAT Mumbai04 May 2023AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm) I.T.A. No. 2584/Mum/2022 (A.Y. 2017-18) Dcit-27(2) Vs. M/S. Parshwa Associates Room No. 419, 4Th Floor 109, Central Facilities Building Tower No. 6 No. 2, Sector 19, Vashi Vashi Railway Station Navi Mumbai-400703. Complex, Vashi Navi Mumbai-400 703. Pan : Aajfp2117Q (Appellant) (Respondent)

Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „C‟ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2584/Mum/2022 (A.Y. 2017-18) DCIT-27(2) Vs. M/s. Parshwa Associates Room No. 419, 4th Floor 109, Central Facilities Building Tower No. 6 No. 2, Sector 19, Vashi Vashi Railway Station Navi Mumbai-400703. Complex, Vashi Navi Mumbai-400 703. PAN : AAJFP2117Q (Appellant) (Respondent) I.T.A. No. 1900/Mum/2022 (A.Y. 2017-18) M/s. Parshwa Associates Vs. DCIT-27(2) 109, Central Facilities Building Room No. 419, 4th Floor No. 2, Sector 19, Vashi Tower No. 6 Navi Mumbai-400703. Vashi Rail…

PARSHWA ASSOCIATES ,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE , MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal of the revenue is dismissed

ITA 1900/MUM/2022[2017-18]Status: DisposedITAT Mumbai04 May 2023AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm) I.T.A. No. 2584/Mum/2022 (A.Y. 2017-18) Dcit-27(2) Vs. M/S. Parshwa Associates Room No. 419, 4Th Floor 109, Central Facilities Building Tower No. 6 No. 2, Sector 19, Vashi Vashi Railway Station Navi Mumbai-400703. Complex, Vashi Navi Mumbai-400 703. Pan : Aajfp2117Q (Appellant) (Respondent)

Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „C‟ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2584/Mum/2022 (A.Y. 2017-18) DCIT-27(2) Vs. M/s. Parshwa Associates Room No. 419, 4th Floor 109, Central Facilities Building Tower No. 6 No. 2, Sector 19, Vashi Vashi Railway Station Navi Mumbai-400703. Complex, Vashi Navi Mumbai-400 703. PAN : AAJFP2117Q (Appellant) (Respondent) I.T.A. No. 1900/Mum/2022 (A.Y. 2017-18) M/s. Parshwa Associates Vs. DCIT-27(2) 109, Central Facilities Building Room No. 419, 4th Floor No. 2, Sector 19, Vashi Tower No. 6 Navi Mumbai-400703. Vashi Rail…

THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD vs. NISHANT CONSTRUCTION PVT. LTD., AHMEDABAD

In the result, the appeal of the revenue is dismissed

ITA 2242/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad05 Mar 2019AY 2013-14
For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ArsFor Respondent: Shri Aparna Agrawal, CIT-D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA Nos. 2242 & 2243/Ahd/2017 Assessment Year 2013-14 to 2014-15 The DCIT, M/s. Nishant Circle-3(1)(1), Construction Pvt. Ahmedabad Vs Ltd. 801-802, (Appellant) Regency Plaza, Anandnagar Cross Road, Satellite, Ahmedabad PAN: AAACN3752B (Respondent) Revenue by: Shri Aparna Agrawal, CIT-D.R. Assessee by: Shri S.N. Soparkar and Shri Parin Shah, Ars Date of hearing : 04-03-2019 Date of pronouncement : 05-03-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-…

CIT v. PV Kalyanasundaram (101 Taxmann.com 180) — Cited in 13 Judgments | BharatTax