CIT v. Vatika Landbase (P) Ltd.

383 ITR 320High Court2016#3322 most cited

What is CIT v. Vatika Landbase (P) Ltd. authority for?

The Income Tax Appellate Tribunal can delete additions made by the Assessing Officer on account of undisclosed receipts if there is no corroborative evidence on record.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Vatika Landbase (P) Ltd. · 383 ITR 320 · undisclosed receipts · addition · assessing officer · income tax appellate tribunal · corroborative evidence · deletion of addition

Sections most often in play

Section 115BBESection 132Section 292CSection 132(4)Section 69Section 131(1A)Section 132(4A)Section 139

Issues it is cited on

section 271aabstatement under section 132(4)retracted statementsection 38dumb documentssection 271aasection 91section 65bsection 40a(3)section 271asection 65on-money

Judgments citing CIT v. Vatika Landbase (P) Ltd.

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAMA SHANKAR KHEMKA, GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1005/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…ase of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bhalla (extracted at page 309 of Paper Book) viii) 423 ITR 1 (Del) CIT v. Sant Lal (…

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAJESH RANI KHEMKA , GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1004/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…ase of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bhalla (extracted at page 309 of Paper Book) viii) 423 ITR 1 (Del) CIT v. Sant Lal (…

DCIT, CENTRAL CIRCLE-6, INCOME TAX DEPARTMENT vs. PAYAL KHEMKA , K

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1000/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…ase of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bhalla (extracted at page 309 of Paper Book) viii) 423 ITR 1 (Del) CIT v. Sant Lal (…

ASHISH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4309/DEL/2019[2009-10]Status: DisposedITAT Delhi14 Oct 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

…es. 25. In view of the above facts and also considering the facts that in the instant case, there wwere no corroborative evidences brought on record for making such kind of addition in the hands of the assessee. 26. In the case of Vatika Landbase Pvt. Ltd. -383 ITR 320 (ITA No.670/2014 dated 26.02.2016) Delhi High Court has made following observations: “1. Whether on the facts a d circumstances of the case, the Income Tax Appellate Tribunal was correct in Law in deleting the addition of Rs. 25,40,36,454 out of the total addition of Rs. 31,01,09,834 made by the AO on account of undisclosed receipt (from sale of…

ASHISH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4308/DEL/2019[2008-09]Status: DisposedITAT Delhi14 Oct 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

…es. 25. In view of the above facts and also considering the facts that in the instant case, there wwere no corroborative evidences brought on record for making such kind of addition in the hands of the assessee. 26. In the case of Vatika Landbase Pvt. Ltd. -383 ITR 320 (ITA No.670/2014 dated 26.02.2016) Delhi High Court has made following observations: “1. Whether on the facts a d circumstances of the case, the Income Tax Appellate Tribunal was correct in Law in deleting the addition of Rs. 25,40,36,454 out of the total addition of Rs. 31,01,09,834 made by the AO on account of undisclosed receipt (from sale of…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, NEW DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 2363/DEL/2023[2021-22]Status: DisposedITAT Delhi20 Dec 2024AY 2021-22

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 115BSection 132Section 139Section 153ASection 153DSection 69BSection 69C

…nnot form basis for making any addition. i) 291 ITR 36 (Del) CIT v KulwantRai ii) 293 ITR 43 (Del) CIT v. S.M. Aggarwal iii) 296 ITR 619 (Del) CIT v. GirishChaudhary iv) 305 ITR 245 (Del) CIT vs. VedParkashChaudhary v) 308 ITR 230 (Del) CIT vs. D.K. Gupta vi) 383 ITR 320 (Del) CIT v. VatikaLandbase (P) Ltd. vii) 393 ITR 276 (Bom) CIT v. Arpit Land (P) Ltd. viii) 332 ITR 468 (P&H) CIT v. Atam Valves (P) Ltd. ix) 212 Taxman 1 (Del) CIT v. Jai Pal Aggarwal x) 187 ITD 289 (Asr) Smt. HarmohinderKaur v. DCIT xi) 165 TTJ 145 (Del) ACIT v. SharadChaudhary II That statements recorded/material relied and gathered behind th…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2050/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1910/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1909/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…admitted Rs.16 crores, which can be telescoped as the said amount required to be spent. Therefore, no addition is called for on this score. 50. In support of his contentions, he relied on the decisions reported in CIT Vs Vatika Landbase (P) Ltd. reported in 383 ITR 320 - 67 taxmann.com Page 42 of 46 M/s. Varsha Viswanath Properties Private Limited batch 372 (Delhi), Syed Anwar Vs DCIT reported in 146 taxmann.com 247 (Karnataka), CIT Vs Akme Projects Ltd. reported in 42 taxmann.com379 (Delhi), Kalpesh Mafatlal Patel Vs DCIT, Central Circle-4, Surat in ITA No.48 & 49/SRT/2017 vide order dated 19.12.2022 and Ani…

DCIT, CENTRAL CIRCLE- 15, NEW DELHI vs. BRAHAMPUTRA INFRASTRUCTURE LTD., NEW DELHI

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…red Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the follow…

BRAHMAPUTRA INFRAPROJECTS LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…red Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the follow…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…red Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the follow…

BRAHMAPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15 , NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…red Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the follow…

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