How many judgments cite CIT v. Shivalik Buildwell P Ltd.?

44 judgments on BharatTax cite CIT v. Shivalik Buildwell P Ltd. (40 Taxmann.com 219), spanning 2017 to 2026.

Which sections of the Income Tax Act does CIT v. Shivalik Buildwell P Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 145(3), Section 143(3), Section 151, Section 142(1).

CIT v. Shivalik Buildwell P Ltd. (40 Taxmann.com 219)

Q: What is CIT v. Shivalik Buildwell P Ltd. authority for?

Real estate developers' profits arise only upon the transfer of title, and advances received from customers cannot be treated as trading receipts in the year of receipt.

ACIT, Mumbai vs. Bau Developers Private Limited, Mumbai

ITA 6014/MUM/2025[2018-19]Status: DisposedITAT Mumbai24 Feb 2026AY 2018-19

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Fenil BhattFor Respondent: Shri Solgy Jose T. Kottaram

Section 142(1)Section 143(3)Section 144Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax Circle 14(1)(1), Mumbai Room No.432, 4th Floor, Aayakar Bhavan, M. K. Road, Mumbai …………. Appellant Vs BAU Developers Private Limited 802 B, 8th Floor, B Wing, Grande Palladium Near Vidyanagari S.O., Mumbai – 400098. Maharashtra. [PAN:AACCB7373G] …………. Respondent Appearance For the Appellant/Revenue : Shri Solgy Jose T. Kottaram For the Respondent/Assessee : Shri Fenil Bhatt Date Conclusion of hearing : 03.12.2025 Pronouncement of order : 24.02.2026…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Aaryan Buildspace LLP, Ahmedabad

The appeal of the Revenue is dismissed

ITA 1204/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1204/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Deputy Commissioner Of Aaryan Buildspace Llp बनाम/ Income-Tax, 406, Aaryan Work Space V/S. Central Circle-1(1) St.Xaviers College Corner Ahmedabad Navrangpura Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aayfa 3357 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Dhiren Shah, Ar & Shri Karan Shah, Ar Revenue By : Shri Kavan Limbasiya, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 07 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Dhiren Shah, AR &For Respondent: Shri Kavan Limbasiya, Sr.DR

Section 142(1)Section 143(2)Section 43C

…se judicial precedents include: - Decision of Co-ordinate Bench in the case of ITO v. Shivalik Buildwell (P) Ltd. (ITA No. 1698/Ahd/2009, Order dated 05.08.2011), which was affirmed by the Hon’ble Gujarat High Court in the case of Shivalik Buildwell (P) Ltd. (40 Taxmann.com 219, 2013). The Bench held that DCIT vs. Aaryan Buildspace LLP Asst. Year : 2018-19 5 real estate developers' profits arise only upon the transfer of title, and advances received from customers cannot be treated as trading receipts in the year of receipt. - Decision of Co-ordinate Bench in the case of Unity Construction v. ITO (ITA No. 1577…

The ACIT, Circle-1(1)(1), Ahmedabad vs. Sumedha Spacelinks LLP, Ahmedabad

In the result, appeal preferred by the Revenue is dismissed

ITA 438/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 438/Ahd/2022 ("नधा"रण वष" / Assessment Years : 2018-19) Acit Sumedha Spacelinks Llp बनाम/ Circle 1(1)(1), Ahmedabad 25, Shukan Mall, 4Th Floor, Vs. Nr. Rajasthan Hospital, Shahibaug, Ahmedabad, Gujarat - 380004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acdfs5396Q (Appellant) .. (Respondent) Shri Sudhendu Das, Cit. Dr अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Date Of Hearing 27/08/2024 Date Of Pronouncement 30/08/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Revenue Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (In Short ‘The Cit(A)’) Dated 30.09.2022 For The Assessment Year 2018-19. 2. The Brief Facts Of The Case Are That The Assessee Is Llp Engaged In The Business Of Real Estate. The Original Return Of Income For A.Y. 2018-19 Was Filed By The Assessee On 23.09.2018

For Respondent: Shri S. N. Soparkar, Sr. Advocate &

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 438/Ahd/2022 ("नधा"रण वष" / Assessment Years : 2018-19) ACIT Sumedha Spacelinks LLP बनाम/ Circle 1(1)(1), Ahmedabad 25, Shukan Mall, 4th Floor, Vs. Nr. Rajasthan Hospital, Shahibaug, Ahmedabad, Gujarat - 380004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACDFS5396Q (Appellant) .. (Respondent) Shri Sudhendu Das, CIT. DR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, AR Date…

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER S.R. Ferro Alloys Pr. CIT, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) PAN: ABHFS7377Q Appellant by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.10.2023 Date of Pronouncement 09.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 30.03.2021 of Pr. Commissioner of Income Tax, passed u/s 26…

Asst. Commissioner of Income Tax, Central Circle-1, Surat vs. Kush Corporation, Surat

In the result, grounds of cross objection raised by assessee is partly allowed

ITA 357/SRT/2022[2016-17]Status: DisposedITAT Surat05 Sept 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 93 & 94/Srt /2022 (Assessment Year: 2014-15 & 2015-16)

Section 133ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No. 93 & 94/Srt /2022 (Assessment Year: 2014-15 & 2015-16) ITA No. 357/Srt /2022 (Assessment Year: 2016-17) (Physical hearing) A.C.I.T., Kush Corporation, Central Circle-1, Crystal Heights, T.P. No. 9, F.P. Vs. Surat. No. 30, Block No. 111, Palanpor, Surat. PAN No. AALFK 7948 Q Appellant/ Revenue Respondent/ Assessee C.O. No. 01/Srt/2023 (Arising out of ITA No. 357/Srt /2022 (Assessment Year: 2016-17) Kush Corporation, A.C.I.T., Crystal Heights, T.P. No. 9, F.P. No.…

M/S Parth Developers, Dhar vs. The PCIT -1, Indorer

In the result, appeal of assessee is allowed

ITA 419/IND/2022[2015-16]Status: DisposedITAT Indore28 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Parth Developers Pr. Cit-1 Manawar Dist. Indore Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) Pan: Aalfp 4509 N Assessee By Shri Milind Wadhwani, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 22.06.2023 Date Of Pronouncement 28.07.2023

Section 142(1)Section 143Section 143(3)Section 263Section 43C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Parth Developers Pr. CIT-1 Manawar Dist. Indore Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) PAN: AALFP 4509 N Assessee by Shri Milind Wadhwani, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 22.06.2023 Date of Pronouncement 28.07.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assesse is directed against the revision order dated 28.11.2022 passed by Pr. Commissioner of Income Tax u/s 263 of the Act f…

Assistant Commissioner of Income Tax, Circle-1, Bharuch vs. Al-Foulek Residency Pvt. Ltd., Bharuch

Appeal is allowed

ITA 441/SRT/2018[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.437 & 441/Srt/2018 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Al Foulek Residency P Ltd. Asstt. Commissioner Of Shop No.7, Chandni Complex, Mouje Income-Tax, Circle-1, Hari Kunj, 1St Floor, Income Tax Dungri, Bharuch-392001 Office, Station Road, Vs. Bharuch-392001 Asstt. Commissioner Of Income- Al Foulek Residency P Ltd. Tax, Circle-1, Hari Kunj, 1St Floor, Shop No.7, Chandni Complex, Income Tax Office, Station Road, Mouje Dungri, Bharuch-392001 Bharuch-392001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakca 1031 G (अपीलाथ" /Appellant) (""थ" /Respondent)

For Appellant: NoneFor Respondent: Shri Ashok B.Koli– CIT.DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L. SAINI, AM आयकर अपील सं./ITA Nos.437 & 441/SRT/2018 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Al Foulek Residency P Ltd. Asstt. Commissioner of Shop No.7, Chandni Complex, Mouje Income-tax, Circle-1, Hari Kunj, 1st Floor, Income Tax Dungri, Bharuch-392001 Office, Station Road, Vs. Bharuch-392001 Asstt. Commissioner of Income- Al Foulek Residency P Ltd. tax, Circle-1, Hari Kunj, 1st Floor, Shop No.7, Chandni Complex, Income Tax Office, Station Road, Mouje Dungri, Bharuch-392001 Bharuch-392001 "थायी…

Al-Foulek Residency Pvt. Ltd., Bharuch vs. Assistant Commissioner of Income Tax, Circle-1, Bharuch

Appeal is allowed

ITA 437/SRT/2018[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.437 & 441/Srt/2018 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Al Foulek Residency P Ltd. Asstt. Commissioner Of Shop No.7, Chandni Complex, Mouje Income-Tax, Circle-1, Hari Kunj, 1St Floor, Income Tax Dungri, Bharuch-392001 Office, Station Road, Vs. Bharuch-392001 Asstt. Commissioner Of Income- Al Foulek Residency P Ltd. Tax, Circle-1, Hari Kunj, 1St Floor, Shop No.7, Chandni Complex, Income Tax Office, Station Road, Mouje Dungri, Bharuch-392001 Bharuch-392001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakca 1031 G (अपीलाथ" /Appellant) (""थ" /Respondent)

For Appellant: NoneFor Respondent: Shri Ashok B.Koli– CIT.DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L. SAINI, AM आयकर अपील सं./ITA Nos.437 & 441/SRT/2018 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Al Foulek Residency P Ltd. Asstt. Commissioner of Shop No.7, Chandni Complex, Mouje Income-tax, Circle-1, Hari Kunj, 1st Floor, Income Tax Dungri, Bharuch-392001 Office, Station Road, Vs. Bharuch-392001 Asstt. Commissioner of Income- Al Foulek Residency P Ltd. tax, Circle-1, Hari Kunj, 1st Floor, Shop No.7, Chandni Complex, Income Tax Office, Station Road, Mouje Dungri, Bharuch-392001 Bharuch-392001 "थायी…

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…ITA No. 109/Pun/2007 1 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/2014 Sahara India Power Corporation Ltd., Pune IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : ‘A’ NEW DELHI ] BEFORE Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 109/PUN/2007 (A.Y. 2003-04) Sahara India Power ACIT, Vs. Corporation Limited, Circle : 6, Amby Valley, Sahara Lake City, Pune. Village Ambavane, Distt. Lonavala, Pune– 410401, Maharastra. PAN No. AAGCS8313P I.T.A. No. 1155/DEL/2009 (A.Y. 2004-05) Sahara India Power DCIT, Vs. Corporation Limited, Amby Valley, Cen…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R

Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R

Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, assessee’s appeals are partly allowed

ITA 107/BANG/2022[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R

Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R

Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R

Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R

Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

Aadarsh Developers, Rajkot-Gujarat vs. The Asstt. Commr. of Income Tax, Cen. Cir.-1, Rajkot-Gujarat

In the result the appeal filed by the assessee is allowed

ITA 63/RJT/2017[2013-14]Status: DisposedITAT Rajkot30 Jun 2022AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kamal Bhambhani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.63/Rjt/2017 ("नधा"रण वष" / Assessment Year 2013-14) Aadarh Developers A.C.I.T., बनाम/ 501, Adarsh Plaza, Opp. Central Circle-1, Vs. GSPC Gas, 150ft. Ring Road, Rajkot. Rajkot. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AATFA1933B (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Kamal Bhambhani, A.R ""यथ" क" ओर से/Respondent by : Shri B.D. Gupta, Sr. D.R. सुनवाई क" तार…

Rushabhdev Infra Project Pvt. Ltd., Ahmedabad vs. The Pr. CIT -3, Ahmedabad

The appeal of the assessee is allowed

ITA 275/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2015-16

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri Samir Tekriwal, CIT/DR

Section 143(3)Section 263Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 M/s. Rushabhdev Infra The Principal Project Pvt. Ltd. C/O. M S Commissioner of Chhajed & Co. Chartered Vs Income Tax-3, Accountants, Kamal Ahmedabad Shanti Besides Bank of (Respondent) Baroda Opp. Sardar Patel Colony, Ahmedabad- 380014 PAN: AAFCR2520Q (Appellant) Appellant by : Shri Hem Chhajed, A.R. Respondent by : Shri Samir Tekriwal, CIT/DR Date of hearing : 24-02-2022 Date of pronouncement : 29-…

DCIT, Circle -10(1), Kolkata vs. M/S. Charansheela Advisory Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 2022/KOL/2018[2014-15]Status: DisposedITAT Kolkata17 Jul 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2014-15 Deputy Commissioner Of Income Tax, Circle-10(1), Kolkata……...........….……....………....Appellant Vs. M/S. Charansheela Advisory Pvt. Ltd...........................................................……………….…....Respondent 72/2, Sarat Bose Road Opp. Lansdown Kolkata – 700 025 [Pan : Aaccc 4291 J] Appearances By: Shri Vijay Shankar, Cit D/R, Appearing On Behalf Of The Revenue. Shri Akkal Dudhewala, Advocate, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : July 15Th, 2020 Date Of Pronouncing The Order : July 17Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2014-15 Deputy Commissioner of Income Tax, Circle-10(1), Kolkata……...........….……....………....Appellant Vs. M/s. Charansheela Advisory Pvt. Ltd...........................................................……………….…....Respondent 72/2, Sarat Bose Road Opp. Lansdown Kolkata – 700 025 [PAN : AACCC 4291 J] Appearances by: Shri Vijay Shankar, CIT D/R, appearing on behalf of the Revenue. Shri Akkal Dudhewala, Advocat…

CIT v. Shivalik Buildwell P Ltd.

What is CIT v. Shivalik Buildwell P Ltd. authority for?

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Judgments citing CIT v. Shivalik Buildwell P Ltd.

ACIT, Mumbai vs. Bau Developers Private Limited, Mumbai

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Aaryan Buildspace LLP, Ahmedabad

The ACIT, Circle-1(1)(1), Ahmedabad vs. Sumedha Spacelinks LLP, Ahmedabad

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

Asst. Commissioner of Income Tax, Central Circle-1, Surat vs. Kush Corporation, Surat

M/S Parth Developers, Dhar vs. The PCIT -1, Indorer

Assistant Commissioner of Income Tax, Circle-1, Bharuch vs. Al-Foulek Residency Pvt. Ltd., Bharuch

Al-Foulek Residency Pvt. Ltd., Bharuch vs. Assistant Commissioner of Income Tax, Circle-1, Bharuch

DCIT, New Delhi vs. M/S. Sahara India Power Corporation Ltd., Pune

Sahara India Power Corporation Ltd, Pune vs. DCIT, New Delhi

Sahara India Power Corporation Ltd., Pune vs. Assistant Commissioner of Income-Tax

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

M/S. Trishul Buildtech & Infrastructures Pvt. Ltd., Bengaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

Aadarsh Developers, Rajkot-Gujarat vs. The Asstt. Commr. of Income Tax, Cen. Cir.-1, Rajkot-Gujarat

Rushabhdev Infra Project Pvt. Ltd., Ahmedabad vs. The Pr. CIT -3, Ahmedabad

DCIT, Circle -10(1), Kolkata vs. M/S. Charansheela Advisory Pvt. Ltd., Kolkata