CIT v. Star Builders

294 ITR 338High Court2007#20345 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115BBESection 133ASection 142ASection 143(3)Section 145(3)Section 148Section 2(24)(x)Section 271AAC(1)

Judgments citing CIT v. Star Builders

Assistant Commissioner of Income Tax, Central Circle-2, Kanpur. vs. M/S. Sushrut Institute of Plastic Surgery Private Limited, Lucknow

The appeal of the Department stands dismissed whereas the Cross Objection of the assessee stands allowed

ITA 30/LKW/2023[2019-20]Status: DisposedITAT Lucknow31 Jul 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. M/S Sushrut Institute Of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow Tan/Pan:Aaics2582G (Appellant) (Respondent) C.O. No.15/Lkw/2023 [Arising Out Of Ita No.30/Lkw/2023] Assessment Year: 2019-20 M/S Sushrut Institute Of Plastic V. The Acit Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow Tan/Pan:Aaics2582G (Cross - Objector) (Respondent)

For Appellant: Shri Ashish Jaiswal AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 133ASection 142ASection 143(3)Section 2(24)(x)Section 271ASection 36(1)(va)Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. M/s Sushrut Institute of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow TAN/PAN:AAICS2582G (Appellant) (Respondent) C.O. No.15/LKW/2023 [Arising out of ITA No.30/LKW/2023] Assessment Year: 2019-20 M/s Sushrut Institute of Plastic v. The ACIT Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow TAN/PAN:AAICS2582G (Cross - Objector) (Respondent) Department by: Shr…

The ACIT, (OSD), Circle-9, Ahmedabad vs. M/S. N.G. Patel & Associates, Ahmedabad

In the result, appeal ITA 21/Ahd/2011 filed by revenue is dismissed and appeal ITA 129/Ahd/2011 filed by assessee is allowed subject to the terms as cited abvoe

ITA 21/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad06 Dec 2019AY 2007-08
For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)Section 41

…market at the relevant period, the cost of construction of warehouse has been taken at Rs.400 per sq.ft. As the finding of the AO is not well substantiated and the decisions cited by the appellant (please refer to para 14 above) - CIT Vs Star Builders (2007) 294 ITR 338 (Guj) and CIT v$. Emerald Construction Pvt.Ltd. (2007) 281 ITR 59 (Raj) support its explanation, the AO is directed to delete the addition of Rs.1,17,68,800.” After perusal of the facts on this issue reported by the assessing officer and findings of ld. CIT(A) it is clear that the assessing officer has not brought on record any material which dem…

M/S. N.G. Patel & Associates, Ahmedabad vs. The Add.CIT., Range-9, Ahmedabad

In the result, appeal ITA 21/Ahd/2011 filed by revenue is dismissed and appeal ITA 129/Ahd/2011 filed by assessee is allowed subject to the terms as cited abvoe

ITA 129/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad06 Dec 2019AY 2007-08
For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)Section 41

…market at the relevant period, the cost of construction of warehouse has been taken at Rs.400 per sq.ft. As the finding of the AO is not well substantiated and the decisions cited by the appellant (please refer to para 14 above) - CIT Vs Star Builders (2007) 294 ITR 338 (Guj) and CIT v$. Emerald Construction Pvt.Ltd. (2007) 281 ITR 59 (Raj) support its explanation, the AO is directed to delete the addition of Rs.1,17,68,800.” After perusal of the facts on this issue reported by the assessing officer and findings of ld. CIT(A) it is clear that the assessing officer has not brought on record any material which dem…

M/S.Pathi Investments (Pvt) Ltd., Bangalore vs. Income Tax Officer, Bangalore

In the result, the appeal of assessee is dismissed

ITA 2126/BANG/2016[2013-14]Status: DisposedITAT Bangalore04 Aug 2017AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2013-14

For Appellant: Dr. Vishnu Bharath, CAFor Respondent: Smt. Padma Meenakshi, Jt.CIT(DR)(ITAT)
Section 145Section 154Section 234

…ing as per Agreements, was presumptive and contrary to the law. The reliance was placed on the following case laws: 1. Sakthi Tourist Home vs. CIT [2009] 308 ITR 228 (Ker) 2. Smt. Amiya Bala Paul vs. CIT [2003] 262 ITR 407 (SC) 3. CIT vs. Star Builders [2007] 294 ITR 338 (Guj.) Now the Department is in appeal. 4. Sargam Cinema vs. CIT [2010] 328 ITR 513 (SC) 7. Appellant maintained books of account which were produced before the Assessing Officer who test checked those books, however, could not point out any discrepancy in those books of account. The books of accounts therefore not rejected u/s 145, Officer simpl…

CIT v. Star Builders (294 ITR 338) — Cited in 4 Judgments | BharatTax