Commissioner of Income Tax v. Somnath Buildtech (P.) Ltd.

146 Taxmann.com 472High Court2023#14979 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 14ASection 37(1)Section 147Section 195Section 40(a)(ia)Section 148Section 24(b)

Issues it is cited on

interest on intereststatutory duesdisallowance under section 40(a)(ia)percentage completion methodinterest free advancesdisallowance of interest expenditurebusiness expediencysection 195revenue expenditureprincipal commissioner of income-taxdisallowance under section 14acapital expenditure

Judgments citing Commissioner of Income Tax v. Somnath Buildtech (P.) Ltd.

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S BRIGHT BUILDTECH PVT. LTD, DELHI

ITA 1244/DEL/2025[2016]Status: DisposedITAT Delhi22 Dec 2025

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S BRIGHT BUILDTECH PVT. LTD. , DELHI

ITA 1240/DEL/2025[2015]Status: DisposedITAT Delhi22 Dec 2025

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

DCIT, MUMBAI vs. MAHINDRA HOMES PVT LTD., MUMBAI

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1212/MUM/2025[2015-16]Status: DisposedITAT Mumbai15 Sept 2025AY 2015-16
Section 142(1)Section 143(2)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “J” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\n\nITA No. 1212/MUM/2025\n Assessment Year: 2015-16\n\nDCIT\nRoom No. 126, 1st floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400020.\nAppellant\nVs.\nMahindra Homes Pvt. Ltd.,\n5th floor, Mahindra Towers, Dr. G.M. Bhosle Marg, Worli, Mumbai-400018.\nPAN NO. AAACW 9691 A\nRespondent\nAssessee by\n:\nMr. S. Sriram a/w Mr. Samyak Lohade\nRevenue by\n:\nMr. Pankaj Kumar, CIT-DR\nDate of Hearing\nDate of pronouncement\n:\n:\n01/07/2025\n15…

PREETI GOYAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-31, NEW DELHI

ITA 1240/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

DCIT- 8(2)(1), MUMBAI vs. PIRAMAL ESTATES PRIVATE LIMITED , MUMBAI

In the result, both the appeals of the revenue are dismissed

ITA 2019/MUM/2023[2016-2017]Status: DisposedITAT Mumbai31 Jul 2024AY 2016-2017

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Mr. Ronak Doshi a/w Priyank GandhiFor Respondent: Smt. Madhumalti Ghosh, CIT/DR
Section 143(2)Section 143(3)Section 14ASection 24Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos.2018 & 2019/Mum/2023 Assessment Year: 2015-16 & 2016-17 DCIT-8(2)(1), Mumbai Piramal Estates Private Limited 8th Floor, Piramal Tower, Vs. Ganpatrao Kadam Marg, Lower Parel (W), Mumbai- 400013. PAN: AACCA 7777 K (Appellant) (Respondent) Present for: Assessee by : Mr. Ronak Doshi a/w Priyank Gandhi Revenue by : Smt. Madhumalti Ghosh, CIT/DR Date of Hearing : 30.05.2024 Date of Pronouncement : 31.07.2024 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER:…

PRL DEVELOPERS PRIVATE LIMITED,MUMBAI CITY vs. CIRCLE 8(2)(1), MUMBAI

In the result, ground V of the assessee is allowed

ITA 1031/MUM/2024[2016-17]Status: DisposedITAT Mumbai05 Jul 2024AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

Section 143(3)Section 250Section 3Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA 1031/Mum/2024 (Assessment year: 2016-17) PRL Developers Private vs ACIT CIRCLE 8(2)(1), Mumbai Room No.624, 6th Floor, Aayakar Limited, Mumbai City, 8th Floor, Piramal Bhawan, M.K. Road, Churchgate, Tower, Peninsula Corporate Mumbai-400 020 Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai-400 013 PAN : AAFCP9978E APPELLANT RESPONDENT Assessee by Shri Ronak Doshi a/w Shri Priyank Gala & Shri Bhavya Jain Respondent by Ms. Madhu Malti Ghosh (CIT DR) Date of hearin…

Commissioner of Income Tax v. Somnath Buildtech (P.) Ltd. (146 Taxmann.com 472) — Cited in 6 Judgments | BharatTax