CIT v. Sunita Dhaddha

100 Taxmann.com 526Supreme Court of India2018#7190 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 69ASection 153CSection 69CSection 147Section 115BAASection 132Section 132(4)Section 144

Issues it is cited on

section 10(2)(xv)section 115baabusiness connectiondumb documentsloose paperssurvey under section 133ablock of assetson-moneyborrowed satisfactionput to usesection 132(4a)section 292c

Judgments citing CIT v. Sunita Dhaddha

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

ITA 170/SRT/2023[2020-21]Status: DisposedITAT Surat24 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

Section 143(3)Section 250Section 292CSection 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आ.(खो और ज).सं /IT(SS)A No.68 and 70/SRT/2023 Assessment Years: 2015-16 & 2018-19 (Physical court hearing) Deputy Commissioner of Hemant Naresh Agarwal बनाम/ Income-tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AUPPA 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA.No.170/SRT/2023 Assess…

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 144C(3)Section 147Section 148Section 153CSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.354/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2016-17) Deputy Commissioner of Vs. Apparao Mukkamala Income Tax (IT) Visakhapatnam PAN : BCKPM4796A (अपीलाथ"/ Appellant) (""थ"/ Respondent) CO No.29/Viz/2025 (Arising out of आयकर अपीलसं./I.T.A.No.354/Viz/2025) (िनधा"रण वष"/ Assessment Year: 2016-17) Apparao Mukkamala Vs. Deputy Commissioner…

INCOME TAX OFFICER, JAIPUR vs. POOJA KEDIA, JAIPUIR

In the result, the appeal of the revenue is dismissed

ITA 1321/JPR/2024[2019-20]Status: DisposedITAT Jaipur07 Aug 2025AY 2019-20
For Appellant: Sh. Siddharth Ranka, Adv. &For Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR
Section 142(1)Section 147Section 148ASection 68

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" 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 No. 1321/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2019-20\nITO,\nWard 4(1), Jaipur\nबनाम\nVs.\nPooja Kedia\nKedia House, Near Nadi Ka\nPhayak, Murlipura, Jaipur\nप्रत्यर्थी / Respondent\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: CDWPK4248P\nअपीलार्थी / Appellant\nनिर्धारिती की ओर से / Assessee by: Sh. Siddharth…

DCIT, CIRCLE 3(1), VISAKHAPATNAM vs. VIKAS KUMAR CHHAJER, VIZIANAGARAM

ITA 212/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2022-23

Bench: Us:

Section 132Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य एिं श्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकरअपीलसं./I.T.A.No.212/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2022-23) The Deputy Commissioner of Vs. Vikas Kumar Chhajer, Income Tax, Vizianagaram. Circle – 3(1), PAN : ADGPV3250J Visakhapatnam. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : None Assessee Represented by राजस्व का प्रतततितित्व/ : Dr. Satyasai Rath, CI…

MAHALAXMI INFRACONTRACT LIMITED,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(4), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1702/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1(4), AHMEDABAD, AHMEDABAD vs. MAHALAXMI INFRACONTRACT LIMITED, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1578/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) -1(4), AHMEDABAD, AHMEDABAD vs. MAHALAXMI INFRACONTRACT LIMITED, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1577/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

KOLSA KHADAN KAMGAR SAHAKARI PAT SANSTHA MARYADIT SILLEWADA PROJECT,NAGPUR vs. ITO WARD 3(4), NAGPUR, NAGPUR

In the result, Revenue’s appeals for A

ITA 12/NAG/2025[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR, NAGPUR vs. UNIQUE REALITIES BUILDERS & DEVELOPERS, NAGPUR

In the result, Revenue’s appeals for A

ITA 12/NAG/2023[2019-20]Status: DisposedITAT Nagpur25 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. UNIQUE REALITIES BUILDERS & DEVELOPERS , NAGPUR

In the result, Revenue’s appeals for A

ITA 11/NAG/2023[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

DCIT, CENTRAL CIRCLE AJMER, AJMER vs. PUJA SYNTHETICS PRIVATE LIMITED, BHILWARA

In the result, the appeal of the Revenue is dismissed

ITA 87/JPR/2023[2009-10]Status: DisposedITAT Jaipur09 Nov 2023AY 2009-10

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

For Appellant: Shri Mukesh Soni (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 115JSection 153ASection 263

…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, AM vk;dj vihy la-@ITA No. 87/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2009-10 DCIT, cuke Puja Synthetics Private Limited Vs. Central Circle, A-4, Bhilwara Textile Market, Pur Road, Bhilwara. Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACP 8449 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Mukesh Soni (Adv.) jktLo dh v…

RAKESH KUMAR BANSAL,GUJRAT vs. DCIT, CENTRAL CERCLE , GHAZIABAD

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

ITA 2516/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Feb 2023AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2515/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Geeta Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Aispb9075G अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2516/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Rakesh Kumar Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Abwpb1370M अपीलाथ" Appellant ""यथ"/Respondent

Section 127Section 132Section 143(2)Section 153Section 153CSection 292CSection 69

…/unreliable. Reliance was placed on the following decisions: 1. Common Cost Vs. Union of India (UOI) [394 ITR 220] (SC); 2. Andaman Timber Industries Vs. CCE [281 CTR 241] (SC); 3. Kishan Chand Challa Ram Vs. CIT [125 ITR 713] (SC); 4. CIT Vs. Sunita Dudda [100 Taxmann.com 526] (SC). 15. The Ld. Counsel for the assessee further submits that the assessment framed u/s 153C of the Act is bad in law as no notice u/s 143(2) of the Act was issued and served on the assessee before I.T.A.Nos.2515 & 2516/Del/2022 completion of assessment. Reliance was placed on the following decisions: 1. CIT(Central) Kanpur Vs. Mo…

GEETA BANSAL,GUJRAT vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

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

ITA 2515/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Feb 2023AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2515/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Geeta Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Aispb9075G अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2516/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Rakesh Kumar Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Abwpb1370M अपीलाथ" Appellant ""यथ"/Respondent

Section 127Section 132Section 143(2)Section 153Section 153CSection 292CSection 69

…/unreliable. Reliance was placed on the following decisions: 1. Common Cost Vs. Union of India (UOI) [394 ITR 220] (SC); 2. Andaman Timber Industries Vs. CCE [281 CTR 241] (SC); 3. Kishan Chand Challa Ram Vs. CIT [125 ITR 713] (SC); 4. CIT Vs. Sunita Dudda [100 Taxmann.com 526] (SC). 15. The Ld. Counsel for the assessee further submits that the assessment framed u/s 153C of the Act is bad in law as no notice u/s 143(2) of the Act was issued and served on the assessee before I.T.A.Nos.2515 & 2516/Del/2022 completion of assessment. Reliance was placed on the following decisions: 1. CIT(Central) Kanpur Vs. Mo…

THE ACIT CENTRAL-1,INDORE, INDORE vs. M/S GOYAL DEVELOPERS, INDORE

ITA 52/IND/2021[2011-12]Status: HeardITAT Indore17 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(1)Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.51& 52/Ind/2021 Assessment Year: 2010-11 and 2011-12 ACIT, Central-1, Indore : Appellant V/s M/s. Goyal Developers Indore PAN:AAFFG5813Q : Respondent CO No.27 & 28/Ind/2021 (Arising out ITA No.51 & 52/Ind/2021) Assessment Year: 2010-11 and 2011-12 M/s. Goyal Developers Indore PAN:AAFFG5813Q : Appellant V/s ACIT, Central-1, Indore : Respondent M/s. Goyal Developers ITA No.51/Ind/2021 & others Appell…

THE ACIT CENTRAL-1,INDORE, INDORE vs. M/S GOYAL DEVELOPERS, INDORE

ITA 51/IND/2021[2010-11]Status: HeardITAT Indore17 Jan 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(1)Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.51& 52/Ind/2021 Assessment Year: 2010-11 and 2011-12 ACIT, Central-1, Indore : Appellant V/s M/s. Goyal Developers Indore PAN:AAFFG5813Q : Respondent CO No.27 & 28/Ind/2021 (Arising out ITA No.51 & 52/Ind/2021) Assessment Year: 2010-11 and 2011-12 M/s. Goyal Developers Indore PAN:AAFFG5813Q : Appellant V/s ACIT, Central-1, Indore : Respondent M/s. Goyal Developers ITA No.51/Ind/2021 & others Appell…

CIT v. Sunita Dhaddha (100 Taxmann.com 526) — Cited in 15 Judgments | BharatTax