What is CIT v. Subodh Gupta authority for?

In the absence of material to show a net profit rate, the presumptive net profit rate of 8% under section 44AD can be used for estimating income. However, this 8% is not a sacrosanct profit ratio and depends on the specific facts of each case.

How many judgments cite CIT v. Subodh Gupta?

29 judgments on BharatTax cite CIT v. Subodh Gupta (54 Taxmann.com 343), spanning 2021 to 2026.

Which sections of the Income Tax Act does CIT v. Subodh Gupta come up under?

It is most often cited in judgments turning on Section 44AD, Section 144B, Section 148, Section 271(1)(b), Section 147, Section 194H.

CIT v. Subodh Gupta (54 Taxmann.com 343)

DCIT, CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTIONS, GREATER NOIDA

In the result, the appeal of the assessee in ITA

ITA 578/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Feb 2026AY 2021-22

Bench: Shri Mahavir Singh & Shri Manish Agarwalasstt. Year: 2021-22 Shiv Shakti Constructions Vs Deputy Commissioner Of Incom- A-142, Omaxe, Nri City, Pari Tax Chowk, Greater Noida, Central Circle-Ii, 2Nd Floor, Arto Complex, Gautam Budh Nagar-201306, Uttar Pradesh Sector-33 Noida-201301 (Appellant) (Respondent) Pan No. Aazfs6406R & Asstt. Year: 2021-22 Deputy Commissioner Of Incom- Vs Shiv Shakti Constructions Tax A-142, Omaxe, Nri City, Pari Central Circle-Ii, Chowk, Greater Noida, 2Nd Floor, Arto Complex, Gautam Budh Nagar-201306, Sector-33 Uttar Pradesh Noida-201301 (Appellant) (Respondent) Pan No. Aazfs6406R

For Appellant: NoneFor Respondent: Ms. Rajinder Kaur, CIT (DR)

Section 132Section 143(3)

…ITA No. 34/D/2023: Shiv Shakti Constructions VS DCIT, & ITA No. 578/DEL/2023: DCIT VS Shiv Shakti Constructions IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Asstt. Year: 2021-22 Shiv Shakti Constructions Vs Deputy Commissioner of Incom- A-142, Omaxe, NRI City, Pari Tax Chowk, Greater Noida, Central Circle-II, 2nd Floor, ARTO Complex, Gautam Budh Nagar-201306, Uttar Pradesh Sector-33 Noida-201301 (APPELLANT) (RESPONDENT) PAN No. AAZFS6406R AND Asstt. Year: 2021-22 Deputy Commissioner of Incom- Vs Shiv Shakti Cons…

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. DCIT, CENTRAL CIRCLE-II, NOIDA

In the result, the appeal of the assessee in ITA

ITA 34/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Feb 2026AY 2021-22

Bench: Shri Mahavir Singh & Shri Manish Agarwalasstt. Year: 2021-22 Shiv Shakti Constructions Vs Deputy Commissioner Of Incom- A-142, Omaxe, Nri City, Pari Tax Chowk, Greater Noida, Central Circle-Ii, 2Nd Floor, Arto Complex, Gautam Budh Nagar-201306, Uttar Pradesh Sector-33 Noida-201301 (Appellant) (Respondent) Pan No. Aazfs6406R & Asstt. Year: 2021-22 Deputy Commissioner Of Incom- Vs Shiv Shakti Constructions Tax A-142, Omaxe, Nri City, Pari Central Circle-Ii, Chowk, Greater Noida, 2Nd Floor, Arto Complex, Gautam Budh Nagar-201306, Sector-33 Uttar Pradesh Noida-201301 (Appellant) (Respondent) Pan No. Aazfs6406R

For Appellant: NoneFor Respondent: Ms. Rajinder Kaur, CIT (DR)

Section 132Section 143(3)

…ITA No. 34/D/2023: Shiv Shakti Constructions VS DCIT, & ITA No. 578/DEL/2023: DCIT VS Shiv Shakti Constructions IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Asstt. Year: 2021-22 Shiv Shakti Constructions Vs Deputy Commissioner of Incom- A-142, Omaxe, NRI City, Pari Tax Chowk, Greater Noida, Central Circle-II, 2nd Floor, ARTO Complex, Gautam Budh Nagar-201306, Uttar Pradesh Sector-33 Noida-201301 (APPELLANT) (RESPONDENT) PAN No. AAZFS6406R AND Asstt. Year: 2021-22 Deputy Commissioner of Incom- Vs Shiv Shakti Cons…

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

ITA 275/JPR/2025[2010-11]Status: DisposedITAT Jaipur08 May 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Jaideep Malik, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 144Section 234ASection 271(1)(b)Section 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 275/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Ram Niwas Yadav, Income Tax Officer, Vs. Ward no. 14, Dhani Pinthawali, Behror Khori, District-Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPY5809M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Jaideep Malik, Adv. jktLo dh vksj ls@ Reven…

SUNRISE REALCONSULTANCY PRIVATE LIMITED ,BHIWADI vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

ITA 1308/JPR/2024[2013-14]Status: DisposedITAT Jaipur08 May 2025AY 2013-14

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 142(1)Section 144Section 147Section 148Section 194HSection 271(1)(b)Section 69

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA Nos.1307 & 1308/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2013-14\nSunrise Real Consultancy Pvt बनाम Income Tax Officer,\nLimited Vs. Ward-Bhiwadi,\nKhasara No. 46 village saidpu, Bhiwadi\nOp Ashiyana Angan Bhiwadi,\nAlwar\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAQCS0499E\nअपीलार्थी / Appellant प्रत्यर्थी /…

SUNRISE REALCONSULTANCY PRIVATE LIMITED ,ALWAR vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

In the result, the both the appeals of the assessee are partly allowed

ITA 1307/JPR/2024[2013-24]Status: DisposedITAT Jaipur08 May 2025AY 2013-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 142(1)Section 144Section 147Section 148Section 194HSection 271(1)(b)Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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 Nos. 1307 & 1308/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Sunrise Real Consultancy Pvt Income Tax Officer, Vs. Limited Ward-Bhiwadi, Khasara No. 46 village saidpu, Bhiwadi Op Ashiyana Angan Bhiwadi, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQCS0499E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assesse…

INCOME TAX OFFICER, GURGAON vs. DISCOVERI MEDIA GROUP, GURGAON

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

ITA 678/DEL/2024[2014-15]Status: DisposedITAT Delhi12 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

Section 147Section 148Section 250

…ITA No.678/Del/2024 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B,…

INCOME TAX OFFICER, GURGAON vs. DISCOVERI MEDIA GROUP, GURGAON

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

ITA 2438/DEL/2024[2015-16]Status: DisposedITAT Delhi12 Nov 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

Section 147Section 148Section 250

…ITA No.678/Del/2024 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B,…

DISCOVERI MEDIA GROUP,GURGAON HARYANA vs. INCOME TAX OFFICER, WARD -1(4),, GURUGRAM, HARYANA

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

ITA 2218/DEL/2024[2015-16]Status: DisposedITAT Delhi12 Nov 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

Section 147Section 148Section 250

…ITA No.678/Del/2024 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B,…

DISCOVERI MEDIA GROUP,HARYANA vs. INCOME TAX OFFICER, WARD 1(4) GURUGRAM, GURUGRAM

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

ITA 3236/DEL/2023[2014-15]Status: DisposedITAT Delhi12 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

Section 147Section 148Section 250

…ITA No.678/Del/2024 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year : 2014-15] ITO, vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2014-15] Discoveri Media Group vs ITO, C/o-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. PAN-AAIFD8766G APPELLANT RESPONDENT [Assessment Year : 2015-16] ITO, Vs Discoveri Media Group, Gurgaon. 97B,…

M/S BHATE & RAJE CONSTRUCTION CO. PVT. LTD.,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), PUNE, PUNE

ITA 1393/PUN/2023[2015-16]Status: DisposedITAT Pune26 Apr 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde

Section 133ASection 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1390, 1391, 1392 & 1393 /PUN./2023 Assessment Years 2011-2012, 2012-2013, 2014-2015 & 2015-2016 M/s. Bhate & Raje Construction Co. Pvt. Ltd., The DCIT, Circle-1(1), 58-B, CDSA Campus, Pune- PMT Bldg., Shankarshet Road, vs. Paud Road, Bavdhan, PUNE Swargate, PUNE-411 037. PIN – 411 021. Maharashtra Maharashtra. PAN AABCB7417Q (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Keyur Patel, CIT-DR And Sh…

M/S BHATE & RAJA CONSTRUCTION CO. PVT LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE

ITA 1392/PUN/2023[2014-15]Status: DisposedITAT Pune26 Apr 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde

Section 133ASection 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1390, 1391, 1392 & 1393 /PUN./2023 Assessment Years 2011-2012, 2012-2013, 2014-2015 & 2015-2016 M/s. Bhate & Raje Construction Co. Pvt. Ltd., The DCIT, Circle-1(1), 58-B, CDSA Campus, Pune- PMT Bldg., Shankarshet Road, vs. Paud Road, Bavdhan, PUNE Swargate, PUNE-411 037. PIN – 411 021. Maharashtra Maharashtra. PAN AABCB7417Q (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Keyur Patel, CIT-DR And Sh…

M/S BHATE & RAJE CONSTRUCTION CO. PVT LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE

ITA 1391/PUN/2023[2012-13]Status: DisposedITAT Pune26 Apr 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde

Section 133ASection 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1390, 1391, 1392 & 1393 /PUN./2023 Assessment Years 2011-2012, 2012-2013, 2014-2015 & 2015-2016 M/s. Bhate & Raje Construction Co. Pvt. Ltd., The DCIT, Circle-1(1), 58-B, CDSA Campus, Pune- PMT Bldg., Shankarshet Road, vs. Paud Road, Bavdhan, PUNE Swargate, PUNE-411 037. PIN – 411 021. Maharashtra Maharashtra. PAN AABCB7417Q (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Keyur Patel, CIT-DR And Sh…

M/S BHATE & RAJE CONSTRUCTION CO PVT LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE

ITA 1390/PUN/2023[2011-12]Status: DisposedITAT Pune26 Apr 2024AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde

Section 133ASection 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1390, 1391, 1392 & 1393 /PUN./2023 Assessment Years 2011-2012, 2012-2013, 2014-2015 & 2015-2016 M/s. Bhate & Raje Construction Co. Pvt. Ltd., The DCIT, Circle-1(1), 58-B, CDSA Campus, Pune- PMT Bldg., Shankarshet Road, vs. Paud Road, Bavdhan, PUNE Swargate, PUNE-411 037. PIN – 411 021. Maharashtra Maharashtra. PAN AABCB7417Q (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Keyur Patel, CIT-DR And Sh…