CIT v. Sheth Developers (P) Ltd. (25 Taxmann.com 173)

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 1279/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Apr 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 132(1)Section 139Section 143(3)Section 153ASection 154Section 270A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1279/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Ajay Bakliwal ACIT, Vs. C 6 Vallabh Bari, Vallabh Bari, Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, Adv. jktLo dh vksj ls@ Revenue by : Mrs. Ani…

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

…आयकर अपीलीय अिधकरण, ‘ए’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद" एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.2232/Chny/2024 िनधा"रणवष"/Assessment Year: 2016-17 v. The DCIT, M/s.JSR Infra – Central Circle-2(4), Developers Pvt. Ltd., Chennai. No.4, 10A, East Cross Road, Gandhi Nagar, Vellore-632 006. [PAN: AADCJ 4440 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms.Swapna Nanu Ambatt, CIT for Mr. Nilay Baran Som, CIT : ""यथ" क" ओर से /Resp…

AHCL PEL,MUMBAI vs. DY CIT -CC- 3(4), MUMBAI

Appeal is allowed while Ground No

ITA 2011/MUM/2020[2012-13]Status: DisposedITAT Mumbai22 Jul 2022AY 2012-13

For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 801BSection 80I

…of Direct Taxes, decision of Pune Bench of the Tribunal in the case of M/s Surana MuthaBhansali Developers (P) Ltd Vs ACIT (ITA No. 2825/Pun/2017, 02.07.2021) and the judgment of the Hon‟ble Bombay High Court in the case of CIT Vs. Sheth Developers (P.) Ltd.: 25 Taxmann.com 173. 10. Per Contra, the Learned Departmental Representative supported the Assessment Order as he submitted that the fact that sale price for the flats was above the ready reckoner value adopted for computation of stamp duty is not sufficient. There was huge difference in the per square feet price of the flats. Owner of Flat ITA. No. 1859 & 2…

DY CIT, CENTRAL CIRCLE-3(4), MUMBAI vs. M/S AHCL PEL, MUMBAI

Appeal is allowed while Ground No

ITA 1859/MUM/2020[2012-13]Status: DisposedITAT Mumbai22 Jul 2022AY 2012-13

For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 801BSection 80I

…of Direct Taxes, decision of Pune Bench of the Tribunal in the case of M/s Surana MuthaBhansali Developers (P) Ltd Vs ACIT (ITA No. 2825/Pun/2017, 02.07.2021) and the judgment of the Hon‟ble Bombay High Court in the case of CIT Vs. Sheth Developers (P.) Ltd.: 25 Taxmann.com 173. 10. Per Contra, the Learned Departmental Representative supported the Assessment Order as he submitted that the fact that sale price for the flats was above the ready reckoner value adopted for computation of stamp duty is not sufficient. There was huge difference in the per square feet price of the flats. Owner of Flat ITA. No. 1859 & 2…

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 239/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER (Virtual hearing) IT(SS)A Nos.267 & 268/Ind/2016 Assessment Years:2011-12 & 2012-13 ACIT, Central-2 Shri Mohanlal Chugh Indore Khasra No.84/3/5, Grand Exotica बनाम/ Near Agrawal Public School, Bicholi Vs. Mardana Road, Indore (Appellant) (Respondent) P.A. No.ADOPC2849Q Assessment Year:2013-14 ACIT, Central-2 Shri Mohanlal Chugh Indore Khasra No.84/3/5, Grand Exotica बनाम/ Near Agrawal Public School, Vs. Bicholi Mardana Road, In…

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

ITA 238/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER (Virtual hearing) IT(SS)A Nos.267 & 268/Ind/2016 Assessment Years:2011-12 & 2012-13 ACIT, Central-2 Shri Mohanlal Chugh Indore Khasra No.84/3/5, Grand Exotica बनाम/ Near Agrawal Public School, Bicholi Vs. Mardana Road, Indore (Appellant) (Respondent) P.A. No.ADOPC2849Q Assessment Year:2013-14 ACIT, Central-2 Shri Mohanlal Chugh Indore Khasra No.84/3/5, Grand Exotica बनाम/ Near Agrawal Public School, Vs. Bicholi Mardana Road, In…

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 122/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER (Virtual hearing) IT(SS)A Nos.267 & 268/Ind/2016 Assessment Years:2011-12 & 2012-13 ACIT, Central-2 Shri Mohanlal Chugh Indore Khasra No.84/3/5, Grand Exotica बनाम/ Near Agrawal Public School, Bicholi Vs. Mardana Road, Indore (Appellant) (Respondent) P.A. No.ADOPC2849Q Assessment Year:2013-14 ACIT, Central-2 Shri Mohanlal Chugh Indore Khasra No.84/3/5, Grand Exotica बनाम/ Near Agrawal Public School, Vs. Bicholi Mardana Road, In…

UNITY INFRASPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 8(2), MUMBAI

ITA 139/MUM/2018[2008-09]Status: DisposedITAT Mumbai19 Feb 2020AY 2008-09

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 7270 & 7075/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2008-09 & 2013-14)

For Appellant: Shri Sushil KumarFor Respondent: Shri Rakesh Mohan, AR

Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 7270 & 7075/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2008-09 & 2013-14) M/s Unity Infraprojects DCIT CC – 8(2), 6th floor, Room No. 658, Ltd. बिधम/ Aayakar Bhavan, M. K. 1252, Pushpanjali Vs. Road, Mumbai-400 020 Apartment, Old Prabhadevi, Mumbai-400 025 स्थायीलेखासं./जीआइआरसं./PAN No. AAACU4560E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 139 & 140/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2008-09 & 2013-14) DCIT CC – 8(2), M/s Unity Infraprojects 6…

VIKRAM DEVELOPERS & PROMOTERS,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal of the assessee in ITA No

ITA 2796/PUN/2016[2013-14]Status: DisposedITAT Pune14 Nov 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2795 & 2796/Pun/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aagfv4298R बनाम / V/S. Dcit, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee By : Shri Kishor Phadke Revenue By : Shri Milind Chahure सुनवाई क" तारीख / Date Of Hearing : 17.10.2019 घोषणा क" तारीख / Date Of Pronouncement : 14.11.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Two Appeals Under Consideration Filed By The Assessee Against The Common Orders Of The Cit(A)-12, Pune Dated 08.09.2016 For The Assessment Years 2012-13 & 2013-14 Respectively. Preliminary Issue - Condonation Of Delay – Both Appeals 2. Before Us, At The Outset, Ld. Counsel For The Assessee Submitted That The Both The Appeals Could Not Be Filed In Time & The Said Appeals Were Filed With The Delay Of 01 Day. In This Regard, Ld. Counsel For The Assessee Submitted That The Delay Is Unintentional & Prayed For Condoning The Same. 3. After Hearing Both The Sides & Considering The Smallness Of Delay In Filing Of Both The Appeals, We Condone The Delay & Proceed To Adjudicate The Appeals Of The Assessee In The Following Paragraphs. 4. The Facts & Grounds Are Common In Both The Appeals, Therefore, Both The Appeals Were Heard Together & Are Being Disposed Of By This Composite Order. Accordingly, The Appeal-Wise Adjudication Is Taken Up In The Following Paragraphs.

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Milind Chahure

Section 132Section 68Section 80I

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos.2795 & 2796/PUN/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/s. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant PAN : AAGFV4298R बनाम / V/s. DCIT, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee by : Shri Kishor Phadke Revenue by : Shri Milind Chahure सुनवाई क" तारीख / Date of Hearing : 17.10.2019 घोषणा क" तारीख / Date of P…

M/S. VIKRAM DEVELOPERS & PROMOTERS,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal of the assessee in ITA No

ITA 2795/PUN/2016[2012-13]Status: DisposedITAT Pune14 Nov 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.2795 & 2796/Pun/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aagfv4298R बनाम / V/S. Dcit, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee By : Shri Kishor Phadke Revenue By : Shri Milind Chahure सुनवाई क" तारीख / Date Of Hearing : 17.10.2019 घोषणा क" तारीख / Date Of Pronouncement : 14.11.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Two Appeals Under Consideration Filed By The Assessee Against The Common Orders Of The Cit(A)-12, Pune Dated 08.09.2016 For The Assessment Years 2012-13 & 2013-14 Respectively. Preliminary Issue - Condonation Of Delay – Both Appeals 2. Before Us, At The Outset, Ld. Counsel For The Assessee Submitted That The Both The Appeals Could Not Be Filed In Time & The Said Appeals Were Filed With The Delay Of 01 Day. In This Regard, Ld. Counsel For The Assessee Submitted That The Delay Is Unintentional & Prayed For Condoning The Same. 3. After Hearing Both The Sides & Considering The Smallness Of Delay In Filing Of Both The Appeals, We Condone The Delay & Proceed To Adjudicate The Appeals Of The Assessee In The Following Paragraphs. 4. The Facts & Grounds Are Common In Both The Appeals, Therefore, Both The Appeals Were Heard Together & Are Being Disposed Of By This Composite Order. Accordingly, The Appeal-Wise Adjudication Is Taken Up In The Following Paragraphs.

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Milind Chahure

Section 132Section 68Section 80I

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA Nos.2795 & 2796/PUN/2016 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/s. Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411005. .......अपीलाथ" / Appellant PAN : AAGFV4298R बनाम / V/s. DCIT, Central Circle-2(1), ……""यथ" / Respondent Pune. Assessee by : Shri Kishor Phadke Revenue by : Shri Milind Chahure सुनवाई क" तारीख / Date of Hearing : 17.10.2019 घोषणा क" तारीख / Date of P…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. MEGHA ENGINEERING & INFRASTURCTURE LIMITED, HYD, HYDERABAD

In the result, all the appeals of the revenue are dismissed

ITA 1540/HYD/2017[2015-16]Status: DisposedITAT Hyderabad15 Feb 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai

Section 153ASection 2Section 80Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 to 607, 608, 2010- Dy. Megha Engg. 4 609 & 11 to Commissioner & 610/H/2016 2013- of Income-tax, Infrastructure 14 Central Circle – Ltd., 2, Hyderabad Hyd. 5 1375/H/16 2014- Dy. 15 Commissioner of Income-tax, -do- Central Circle – 2, Hyd. 6 1540/H/17 2015- Dy. 16 Commissioner -do- of Income-tax, Central Circle – 2, Hyd. Revenue by: Shri YVST Sai Assessee by: Shri K.C. Devdas Date of hearing: 05/12/2018 Date of pronou…

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. MEGHA ENGINEERING & INFRASTURCTURE LTD,, HYDERABAD

In the result, all the appeals of the revenue are dismissed

ITA 610/HYD/2016[2013-14]Status: DisposedITAT Hyderabad15 Feb 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai

Section 153ASection 2Section 80Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 to 607, 608, 2010- Dy. Megha Engg. 4 609 & 11 to Commissioner & 610/H/2016 2013- of Income-tax, Infrastructure 14 Central Circle – Ltd., 2, Hyderabad Hyd. 5 1375/H/16 2014- Dy. 15 Commissioner of Income-tax, -do- Central Circle – 2, Hyd. 6 1540/H/17 2015- Dy. 16 Commissioner -do- of Income-tax, Central Circle – 2, Hyd. Revenue by: Shri YVST Sai Assessee by: Shri K.C. Devdas Date of hearing: 05/12/2018 Date of pronou…

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. MEGHA ENGINEERING & INFRASTURCTURE LTD,, HYDERABAD

In the result, all the appeals of the revenue are dismissed

ITA 609/HYD/2016[2012-13]Status: DisposedITAT Hyderabad15 Feb 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai

Section 153ASection 2Section 80Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 to 607, 608, 2010- Dy. Megha Engg. 4 609 & 11 to Commissioner & 610/H/2016 2013- of Income-tax, Infrastructure 14 Central Circle – Ltd., 2, Hyderabad Hyd. 5 1375/H/16 2014- Dy. 15 Commissioner of Income-tax, -do- Central Circle – 2, Hyd. 6 1540/H/17 2015- Dy. 16 Commissioner -do- of Income-tax, Central Circle – 2, Hyd. Revenue by: Shri YVST Sai Assessee by: Shri K.C. Devdas Date of hearing: 05/12/2018 Date of pronou…

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. MEGHA ENGINEERING & INFRASTURCTURE LTD,, HYDERABAD

In the result, all the appeals of the revenue are dismissed

ITA 608/HYD/2016[2011-12]Status: DisposedITAT Hyderabad15 Feb 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai

Section 153ASection 2Section 80Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 to 607, 608, 2010- Dy. Megha Engg. 4 609 & 11 to Commissioner & 610/H/2016 2013- of Income-tax, Infrastructure 14 Central Circle – Ltd., 2, Hyderabad Hyd. 5 1375/H/16 2014- Dy. 15 Commissioner of Income-tax, -do- Central Circle – 2, Hyd. 6 1540/H/17 2015- Dy. 16 Commissioner -do- of Income-tax, Central Circle – 2, Hyd. Revenue by: Shri YVST Sai Assessee by: Shri K.C. Devdas Date of hearing: 05/12/2018 Date of pronou…

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. MEGHA ENGINEERING & INFRASTURCTURE LTD,, HYDERABAD

In the result, all the appeals of the revenue are dismissed

ITA 607/HYD/2016[2010-11]Status: DisposedITAT Hyderabad15 Feb 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai

Section 153ASection 2Section 80Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 to 607, 608, 2010- Dy. Megha Engg. 4 609 & 11 to Commissioner & 610/H/2016 2013- of Income-tax, Infrastructure 14 Central Circle – Ltd., 2, Hyderabad Hyd. 5 1375/H/16 2014- Dy. 15 Commissioner of Income-tax, -do- Central Circle – 2, Hyd. 6 1540/H/17 2015- Dy. 16 Commissioner -do- of Income-tax, Central Circle – 2, Hyd. Revenue by: Shri YVST Sai Assessee by: Shri K.C. Devdas Date of hearing: 05/12/2018 Date of pronou…

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. MEGHA ENGINEERING & INFRASTURCTURES LIMITED, HYD, HYDERABAD

In the result, all the appeals of the revenue are dismissed

ITA 1375/HYD/2016[2014-15]Status: DisposedITAT Hyderabad15 Feb 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai

Section 153ASection 2Section 80Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 to 607, 608, 2010- Dy. Megha Engg. 4 609 & 11 to Commissioner & 610/H/2016 2013- of Income-tax, Infrastructure 14 Central Circle – Ltd., 2, Hyderabad Hyd. 5 1375/H/16 2014- Dy. 15 Commissioner of Income-tax, -do- Central Circle – 2, Hyd. 6 1540/H/17 2015- Dy. 16 Commissioner -do- of Income-tax, Central Circle – 2, Hyd. Revenue by: Shri YVST Sai Assessee by: Shri K.C. Devdas Date of hearing: 05/12/2018 Date of pronou…

CONSTRUCTION PROTAL PVT. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of the assessee is allowed

ITA 1608/PUN/2014[2006-07]Status: DisposedITAT Pune06 Jun 2018AY 2006-07

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 1607 & 1608/Pun/2014 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT

Section 133ASection 69A

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA Nos. 1607 & 1608/PUN/2014 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 Construction Portal Pvt. Ltd., M/s. MZSK & Associates, Chartered Accountants, Level 3, Riversi…

CONSTRUCTION PROTAL PVT. LTD.,,PUNE vs. INCOME-TAX OFFICER,, PUNE

In the result, the appeal of the assessee is allowed

ITA 1607/PUN/2014[2005-06]Status: DisposedITAT Pune06 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 1607 & 1608/Pun/2014 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT

Section 133ASection 69A

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA Nos. 1607 & 1608/PUN/2014 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 Construction Portal Pvt. Ltd., M/s. MZSK & Associates, Chartered Accountants, Level 3, Riversi…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. MAHALAXMI INFRAPROJECTS LTD.,, KOLHAPUR

In the result, all the appeals of Revenue are dismissed

ITA 147/PUN/2016[2012-13]Status: DisposedITAT Pune17 Jan 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.142 To 145/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 To 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P आयकर अपीऱ सं. / Ita Nos.146 & 147/Pun/2016 यििाारण वषा / Assessment Years : 2011-12 & 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P

For Appellant: Shri Rajeev Kumar, CITFor Respondent: S/Shri Nikhil Pathak and N.T. Jadhav

Section 133ASection 143(3)Section 153ASection 154Section 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.142 to 145/PUN/2016 यििाारण वषा / Assessment Years : 2007-08 to 2010-11 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur PAN: AADCM2170P आयकर अपीऱ सं. / ITA Nos.146 & 147/PUN/2016 यििाारण वषा / Assessment Ye…

ASSISTANT COMMISSIONER OF INCOME-TAX vs. MAHALAXMI INFRAPROJECTS LTD.,, KOLHAPUR

In the result, all the appeals of Revenue are dismissed

ITA 146/PUN/2016[2011-12]Status: DisposedITAT Pune17 Jan 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.142 To 145/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 To 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P आयकर अपीऱ सं. / Ita Nos.146 & 147/Pun/2016 यििाारण वषा / Assessment Years : 2011-12 & 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P

For Appellant: Shri Rajeev Kumar, CITFor Respondent: S/Shri Nikhil Pathak and N.T. Jadhav

Section 133ASection 143(3)Section 153ASection 154Section 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.142 to 145/PUN/2016 यििाारण वषा / Assessment Years : 2007-08 to 2010-11 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur PAN: AADCM2170P आयकर अपीऱ सं. / ITA Nos.146 & 147/PUN/2016 यििाारण वषा / Assessment Ye…

CIT v. Sheth Developers (P) Ltd.

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