Construction Corpn. P. Ltd. vs. CIT, 296 ITR 45(Gau). (ix). Malani Ramjivan Jagannath v. ACIT

281 ITR 6High Court2006#17507 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 115BBE Section 145(1)Section 68

Judgments citing Construction Corpn. P. Ltd. vs. CIT, 296 ITR 45(Gau). (ix). Malani Ramjivan Jagannath v. ACIT

Deepsons (India) Pvt Ltd, Delhi vs. Asstt Commissioner of Income Tax, Circle 7(1), Delhi

In the result, Appeal of the Assessee is allowed

ITA 3741/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Jan 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandradeepsons (India) Pvt. Ltd. Vs Assistant Commissioner Of 31St Floor, Community Income Tax, Centre, Wazirpur Industrial Circle 7(1), Area, Delhi Delhi Pan: Aaacd3267B Appellant Respondent Assessee By Sh. S. K. Gupta, Ca Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 17/12/2025 Date Of Pronouncement 23/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal

Section 115BSection 68

…wing judicial precedents: i).CIT VsPashupatiNath Agro Food Products Pvt. Ltd. (Allahabad High Court) ITA No. 165 of 2010 dated 04.05.2017. ii) Sargam Cinema vs CIT 328 ITR 513(SC). iii) Vikram Plastics & Others [239 ITR 161] (Guj). iv) CIT VsRajni Kant Dave 281 ITR 6 (All);. v) VatikaLandbasePvt Ltd 383 IT 320 dated 26.02.2016 (Del);. vi) PCIT vs R.G. Buildwell Engineers Ltd (2018) 259 Taxman 371 (Del) approved by Hon'ble Apex Court in (2018) 259 Taxman 370 (SC); vii)Yunus Haji Ibrahim Fazalwalavs ITO 2016 (2) TMI 1204 (Guj). viii) Pr CIT vs Forum Sales P Ltd 466 ITR 392 (Del). 10. The Ld. Counsel also submitt…

ITO, New Delhi vs. Sh. Sunil Nayyar, Delhi

In the result, the appeal of the revenue is dismissed and Cross

ITA 6168/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Feb 2020AY 2012-13

Bench: Sh. Kuldip Singhdr. B. R. R. Kumarita No. 6168/Del/2016 : Asstt. Year : 2012-13 Income Tax Officer, Vs Sh. Sunil Nayyar, Ward-49(3), R/O 81-A, Vikrant Enclave, New Delhi Mayapuri, New Delhi-110064 (Appellant) (Respondent) Pan No. Abvpn3963B

For Appellant: Sh. Jagdish Ajmani, CAFor Respondent: Sh. Saras Kumar, Sr. DR

Section 68

…of the assessee. Without these findings book result cannot be disturbed. K.N. Ramchandra Naidu vs. CIT ITA No. 47 /PNJ/ e. "If there is no finding that books of accounts are incomplete or incorrect, accounts cannot be rejected. "CIT v. Rajni Kant Dave [2006] 281 ITR 6 (Ali)”, if there is no finding that income could not be deduced from the accounts maintained by the assessee, then rejection of accounts would be invalid, "Juggilai Kamlapat Udyog Ltd. v. CIT [2005] 278 ITR 522 (Cal,)". Unless there is a finding against the assessee that his income, profits and gains could not properly be deduced from his method of…

The Sri Gowri Cooperative Society, Visakhapatnam vs. Principal Commissioner of Income Tax-1, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 26/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. The Sri Gowri Vs. Pr.Cit-1, Co-Operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. Pan No. Aaaat 8140 M (Appellant) (Respondent)

For Appellant: Shri K.S.S. Sarma – AdvFor Respondent: Shri D.K. Sonawal– CIT DR

Section 263Section 80P(2)(a)

…with regard to interest earned by the assessee from the fixed deposits is eligible u/sec. 80P(2)(a)(i) as per the decision of the Hon'ble Andhra Pradesh & Telangana High Court in the case of The Vevveru Co-operative Rural Bank Ltd. Vs. CCIT & Another [(2007) 281 ITR 6 (SC)] and submitted that appeal may be allowed. He further submitted that the decision of the Hon'ble Supreme Court in the case of Totgar‟s Co-operative Sale Society (supra) has no application to the assessee’s case as the facts are entirely different. 5. On the other hand, ld.DR strongly supported the order passed by the ld.Pr.CIT. 6. We have hear…

ITO 9(2)(2), Mumbai vs. Kitec Industries (Ind) Ltd, Mumbai

ITA 4535/MUM/2013[2010-11]Status: DisposedITAT Mumbai31 Oct 2018AY 2010-11

Bench: Hon’Ble Sh. G. S. Pannu, Vp & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 4535/Mum/2013 (निर्धारणवर्ा / Assessment Year: 2010-11)

For Appellant: Shri Ashish KumarFor Respondent: Shri Hitesh M. Shah

Section 115JSection 143(3)Section 195Section 37(1)Section 40A(2)(a)Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE HON’BLE SH. G. S. PANNU, VP & HON’BLE SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 4535/Mum/2013 (निर्धारणवर्ा / Assessment Year: 2010-11) Kitec Industries (Ind) Ltd. ITO- 9 (2) (2), बिधम/ C-18/11, JeevanBima R. No. 225, Nagar, Borivali(west) AayakarBhavan, M. K Vs. Mumbai-400 103 Road, Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ PAN No. AABCK1840L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Ashish Kumar, DR प्रत्यथीकीओरसे/Respondentby : Shri Hitesh M. Shah, AR सुनवाईकीतारीख/ : 05.10.2018 Date of Hearing घोषणाकीतारीख…

ACIT, Meerut vs. M/S Arihant Pulication (India) Ltd., Meerut

The appeals of the Revenue are dismissed

ITA 5405/DEL/2013[2010-11]Status: DisposedITAT Delhi16 Jun 2017AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 145(3)

…vs. M/s. Jas Jack Elegance Exports 324 ITR 95(Del.) (vii). Pandit Bors. Vs. CIT, 26 ITR 159 (Punj) (viii). Madnani Construction Corpn. P. Ltd. vs. CIT, 296 ITR 45(Gau). (ix). Malani Ramjivan Jagannath vs. ACIT, 316 ITR 120 (Raj.) (x). CIT vs. Rajni Kant Dave, 281 ITR 6 (All.) (xi). CIT vs. Om Overseas, 173 Taxman 185 (P&H) (xii). Jaganmohan Reddy P. vs. Narasimham K.V.L. JJ, 62 ITR 528 (xiii). ST. Teresa’s Oil Mills vs. State of Kerla, 76 ITR 365 (Ker). (xiv). Jhandu Mal Tara Chand Rice Mills vs. CIT, 73 ITR 192(P&H) (xv). Dhakeshwari Cotton Mills Ltd. vs. CIT, 26 ITR 775(SC). The ld. AR further submitted that t…