CIT v. Williamson Financial Services

165 Taxmann 638Supreme Court of India2007#1683 most cited

What is CIT v. Williamson Financial Services authority for?

Tax is levied on the total income of an assessee computed in accordance with the Income Tax Act, not on gross receipts. The tax is on income, not on gross receipts.

67

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v Williamson Financial Services · Section 4 · total income · gross receipts · income tax · levy on income · chargeable to tax

Sections most often in play

Section 143(3)Section 147Section 148Section 145(3)Section 133ASection 132Section 142(1)Section 151

Issues it is cited on

on money receiptpenalty under section 271esection 145(2)project completion methodconstruction pesection 199penalty under section 271don-moneycorpus fundsection 269trejection of books of accountsection 53

Judgments citing CIT v. Williamson Financial Services

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. APOORVA SAROVAR, KURNOOL

In the result, appeal of the Revenue is dismissed

ITA 181/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam17 Apr 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.181/Viz./2025 Assessment Year 2018-2019 The Dcit, Apoorva Sarovar, Central Circle-2, Vs. Kurnool – 518 004. Guntur – 522 004. State Of Andhra Pradesh. State Of Andhra Pradesh. Pan Abefa4123B (Appellant) (Respondent) For Assessee : Sri C Subrahmanyam, Ca For Revenue : Sri Badicala Yadagiri, Cit-Dr Date Of Hearing : 18.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order Per Vijay Pal Rao, V.P. :

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Sri Badicala Yadagiri, CIT-DR
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DB” BENCH : VISAKHAPATNAM AT HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.181/VIZ./2025 Assessment Year 2018-2019 The DCIT, Apoorva Sarovar, Central Circle-2, vs. KURNOOL – 518 004. GUNTUR – 522 004. State of Andhra Pradesh. State of Andhra Pradesh. PAN ABEFA4123B (Appellant) (Respondent) For Assessee : Sri C Subrahmanyam, CA For Revenue : Sri Badicala Yadagiri, CIT-DR Date of Hearing : 18.03.2026 Date of Pronouncement : 17.04.2026 आदेश/ORDER PER VIJAY PAL RAO, V.P. : This appeal by the…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

ITA 665/RJT/2024[2022-23]Status: DisposedITAT Rajkot13 Mar 2026AY 2022-23
For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. SR. DR
Section 143(3)Section 147Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nRAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/.ITA No.630 & 631/RJT/2024\nनिर्धारण वर्ष / Assessment Year: (2021-2022 & 2022-23)\nHybrid Hearing\nShree Deepak Mohanlal Puruswani\nबनाम\nThe DCIT, CC-1 Rajkot\nNr. Maa Krupa, 4- Saurashtra Kala\nVs.\nAaykar Bhawan \"Amruta Estate\",\nKendra Society, Opp. Nirmala Convent,\nMG Road, Rajkot 360001,\nKalawad Road, Rajkot-360001\n(अपीलार्थी/Appellant)\nस्थायीलेखासं/. जीआइआरसं/.PAN NO. :…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. BUILDFOLIO REALTIES LLP, RAJKOT

ITA 683/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22
Section 132Section 143(3)Section 147

…{ "clean_text": "ITA Nos.509 and 510 & 683/Rjt/2024\nBuildfolio Realities LLP\nआयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nRAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nSHRI DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/.ITA No. 509 & 510/RJT/2024\nनिर्धारणवर्ष /Assessment Year: 2021-22 & 2022-23\n(Hybrid Hearing)\nVs\nBuildfolio Realities LLP\nShop No. 5GF, Business\nEdifice, Canal Road 37,\nKaranpura Corner, Rajkot\nRajkot-360005\nThe Deputy Commissioner of\nIncome Tax, Central-1\nIncome Tax Office, Amruta\nEstate Building, Near Girnar\…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

ITA 564/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Mar 2026AY 2017-18
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nआयक…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

ITA 563/RJT/2024[2016-17]Status: DisposedITAT Rajkot11 Mar 2026AY 2016-17
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH,\nRAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nM/s R K Dreamland\nVs.\nThe DCIT, CC-1\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nआय…

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 560/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, M G Road, Rajkot\nRajkot-360001\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\nआयक…

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 559/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER\n\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\n\nआ…

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 558/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER\n\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\n\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG Road, Rajkot\nRajkot-360001\n\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda Main Branch, MG Road, Rajkot\nRajkot-360001\n\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\n\nआयकर अपील सं/. ITA No. 563 & 564/RJT/2024\nनिर्…

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 557/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\n\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG Road, Rajkot\nRajkot-360001\n\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\n\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\n\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR402…

RK DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

ITA 556/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Mar 2026AY 2017-18
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, MG\nRoad, Rajkot\nRajkot-360001\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nआयक…

R K DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJOKT

ITA 555/RJT/2024[2016-17]Status: DisposedITAT Rajkot11 Mar 2026AY 2016-17
Section 143(3)Section 147Section 148Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट।\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nAND\nDR. DINESH MOHAN SINHA, JUDICIAL MEMBER\nआयकर अपील सं/. ITA No. 555 to 560/RJT/2024\nनिर्धारणवर्ष / Assessment Year: 2016-17 to 2021-22\n(Hybrid Hearing)\nVs.\nThe DCIT, CC-1\nAaykar Bhawan, Amruta Estate, M G\nRoad, Rajkot\nRajkot-360001\nM/s R K Dreamland\n204, Surya Arcade, Nr. Bank of Baroda\nMain Branch, MG Road, Rajkot\nRajkot-360001\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nस्थायीलेखासं/. जीआइआरसं/.PAN/GIR No.: AARFR4023P\nआय…

BUILDFOLIO REALITIES LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

ITA 510/RJT/2024[2022-23]Status: DisposedITAT Rajkot11 Mar 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 509 & 510/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities Llp The Deputy Commissioner Of Vs Income Tax, Central-1 . Shop No. 5Gf, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aawfb8233C (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

…ITA Nos. 509 and 510 & 683/Rjt/2024 Buildfolio Reali"es LLP आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 509 & 510/RJT/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities LLP The Deputy Commissioner of Vs Income Tax, Central-1 . Shop No. 5GF, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ा…

BUILDFOLIO REALITIES LLP,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT

ITA 509/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 509 & 510/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities Llp The Deputy Commissioner Of Vs Income Tax, Central-1 . Shop No. 5Gf, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aawfb8233C (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

…ITA Nos. 509 and 510 & 683/Rjt/2024 Buildfolio Reali"es LLP आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 509 & 510/RJT/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities LLP The Deputy Commissioner of Vs Income Tax, Central-1 . Shop No. 5GF, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ा…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. RADHE DEVELOPERS, RAJKOT

ITA 687/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 549 & 550/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner Of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatfr3387E (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 549 & 550/RJT/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AATFR3387E (अपीलाथ"/Ap…

RADHE DEVELOPERS,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, , RAJKOT

ITA 550/RJT/2024[2018-19]Status: DisposedITAT Rajkot10 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 549 & 550/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner Of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatfr3387E (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 549 & 550/RJT/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AATFR3387E (अपीलाथ"/Ap…

RADHE DEVELOPERS,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL-1, RAJKOT

ITA 549/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 549 & 550/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner Of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatfr3387E (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 549 & 550/RJT/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AATFR3387E (अपीलाथ"/Ap…

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. KRISHNA DEVELOPERS, RAJKOT

ITA 688/RJT/2024[2018-19]Status: DisposedITAT Rajkot09 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147Section 250

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA Nos. 543 & 544/RJT/2024 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Krishna Developers The Deputy Commissioner of Income Vs. Office No. 47, Ankur Commercial Tax, Central-1 Centre, Opp. Swaminarayan Gurukul, Income Tax Office, Amruta Estate Gondal Road, Rajkot Building, Nr. Girnar Cinema, M G Rajkot-360002 ( Gujarat) Road, Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.PAN/GIR No.: AANFK8990Q (अपीलाथ"/Appe…

KRISHNA DEVELOPERS,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL 1, RAJKOT

ITA 544/RJT/2024[2019-20]Status: DisposedITAT Rajkot09 Mar 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147Section 250

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA Nos. 543 & 544/RJT/2024 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Krishna Developers The Deputy Commissioner of Income Vs. Office No. 47, Ankur Commercial Tax, Central-1 Centre, Opp. Swaminarayan Gurukul, Income Tax Office, Amruta Estate Gondal Road, Rajkot Building, Nr. Girnar Cinema, M G Rajkot-360002 ( Gujarat) Road, Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.PAN/GIR No.: AANFK8990Q (अपीलाथ"/Appe…

KRISHNA DEVELOPERS,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL-1, RAJKOT

ITA 543/RJT/2024[2018-19]Status: DisposedITAT Rajkot09 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 133ASection 143(3)Section 147Section 250

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA Nos. 543 & 544/RJT/2024 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Krishna Developers The Deputy Commissioner of Income Vs. Office No. 47, Ankur Commercial Tax, Central-1 Centre, Opp. Swaminarayan Gurukul, Income Tax Office, Amruta Estate Gondal Road, Rajkot Building, Nr. Girnar Cinema, M G Rajkot-360002 ( Gujarat) Road, Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.PAN/GIR No.: AANFK8990Q (अपीलाथ"/Appe…

DCIT, CENTRAL CIRLCLE 1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

ITA 679/RJT/2024[2022-23]Status: DisposedITAT Rajkot27 Feb 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

…I.T.A Nos. 539 to 542, 676 to 679/Rjt/2024 A.Y. 2019-20 to 2022-23 Buildcon Creations LLP IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 539 to 542/RJT/2024 (Assessment Year: 2019-20 to 2022-23) (Hybrid Hearing) Buildcon Associates, Vs. Deputy CIT, Trinaty Tower Ground Floor, Central Circle-1 Raiya Main Road, Near Salus Rajkot Hospital, Rajkot, Gujarat 360007 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AASFB7723K (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA Nos. 676 to 679/RJT/2024 (A…

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CIT v. Williamson Financial Services (165 Taxmann 638) — Cited in 67 Judgments | BharatTax