Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.*

274 ITR 413High Court2005#14270 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 2(29)Section 11Section 139Section 14Section 143(3)Section 147Section 148Section 150

Issues it is cited on

section 28interest

Judgments citing Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.*

PRATIMA REDDY MUTHU,HYDERABAD vs. ACIT., CIRCLE-14(1), HYDERABAD

ITA 1310/HYD/2025[2010-11]Status: DisposedITAT Hyderabad24 Dec 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1310/Hyd/2025 Assessment Year 2010-2011 Pratima Reddy Muthu, Hyderabad – 500 034. The Acit, Circle-14(1), Vs. Hyderabad – 500 004. Telangana. Pan Aaopm8335J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Yogesh K Jagia & Sri Amit Sood, Advocates. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 24.12.2025 आदेश/Order

For Appellant: Sri Yogesh K Jagia And Sri Amit Sood, AdvocatesFor Respondent: MS U Mini Chandran, CIT-DR
Section 14Section 143(3)Section 159(1)Section 159(6)Section 171(1)Section 2(11)Section 2(29)Section 250Section 28

…1 ITA.No.1310/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1310/Hyd/2025 Assessment Year 2010-2011 Pratima Reddy Muthu, Hyderabad – 500 034. The ACIT, Circle-14(1), vs. Hyderabad – 500 004. Telangana. PAN AAOPM8335J (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri Yogesh K Jagia And Sri Amit Sood, Advocates. राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 24.1…

BCL SECURITIES PVT LTD,GURGAON vs. ACIT CIRCLE-4(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1615/DEL/2020[2015-16]Status: DisposedITAT Delhi08 Oct 2021AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.K. Tulsiyan, AdvFor Respondent: Ms. Rinku Singh, Sr.DR
Section 14ASection 28Section 36Section 37

…the award is not accepted but is the subject matter of further appeal, a part payment even if it is received could not be treated as income. For this purpose the Ld. CIT(A) placed reliance on the judgments of Paragon Constructions (I) Pvt. Ltd. vs. CIT [2005] 274 ITR 413 (Delhi) following the decision of the Supreme Court in CIT vs. Hindustan Housing and Land Development Trust Ltd. [1986] 161 ITR 524 (SC). Having stated this the Ld. CIT(A) further stated that the same argument can be extended to issues relating to expenditure as well. Thus the Ld. CIT(A) held that during the pendency of a judicial dispute, the am…

JCIT (OSD), CC-XX, KOLKATA, KOLKATA vs. M/S G. S. ATWAL & CO.(ENGG) PVT. LTD., KOLKATA

In the result, assessee’s CO is partly allowed

ITA 1516/KOL/2012[2009-10]Status: DisposedITAT Kolkata26 Apr 2017AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2009-10

Section 143(1)Section 143(2)Section 143(3)Section 145A

…d till then. 2.1 That on the facts and circumstances of the case, Ld. CIT(A) erred in deleting the addition of Rs.10,58,25,030/- on accrual basis, without considering the judgment of the Delhi High Court in Paragon Constructions (I) (P) Ltd. – vs- CIT & Anr., 274 ITR 413, wherein it was held that in a matter pertaining to arbitration where the amount of arbitration award received by the assessee was not held to be taxable till the proceedings attained a finality.” 5. The Department has realized the following additional ground, we for the sake of convenience treat the same in continuation with earlier grounds whi…

NATIONAL AGRICULTURAL CO-OPERATIVE MARKETING FEDERAGIN OF INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI XI & ANR.

ITA/1096/2008HC Delhi03 Jun 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…ITAs No.1096/2008, 1138/2008, & 1146/2008 Page 1 of 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITAs No.1096/2008, 1138/2008, & 1146/2008 % Judgment reserved on : 3rd MAY, 2011 Judgment delivered on : 3rd JUNE, 2011 NATIONAL AGRICULTURAL CO-OPERTAIVE … APPELLANT MARKETING FEDERATION OF INDIA LTD. Through: Mr.S.Ganesh, Sr. Advocate with Mr.Satyen Sethi, Advocate Versus COMMISSIONER OF INCOME TAX ... RESPONDENT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand. CORAM: HON’BLE MR. JUSTICE A.K.SIKR…

NATIONAL AGRICULTURAL CO-OPERATIVE MARKETING FEDERATION OF INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI & ANR.

ITA - 1146 / 2008HC Delhi03 Jun 2011

…India Electric Supply Co. v. CIT*, 247 ITR 54 (SC); *P. Mariyappa Gonder v. CIT*, 232 ITR 2 (SC); *CIT V. Hindustan Housing and Land Development Trust Limited*, (1986) 161 ITR 524; *Paragon Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.*, 274 ITR 413 (Delhi) and *N. Sundareswaran v. Commissioner of Income-tax*, 226 ITR 142 (Kerala). - 6. The case of *Rama Bai* (supra) related to interest on enhanced compensation payable under the Land Acquisition Act on account of the property of the assessee acquired by the Government. Since the property was held transferred to the Government, compensation a…

NATIONAL AGRICULTURAL CO-OPERATIVE MARKETING FEDERATION OF INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI XI & ANR.

ITA - 1138 / 2008HC Delhi03 Jun 2011

…India Electric Supply Co. v. CIT*, 247 ITR 54 (SC); *P. Mariyappa Gonder v. CIT*, 232 ITR 2 (SC); *CIT V. Hindustan Housing and Land Development Trust Limited*, (1986) 161 ITR 524; *Paragon Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.*, 274 ITR 413 (Delhi) and *N. Sundareswaran v. Commissioner of Income-tax*, 226 ITR 142 (Kerala). - 6. The case of *Rama Bai* (supra) related to interest on enhanced compensation payable under the Land Acquisition Act on account of the property of the assessee acquired by the Government. Since the property was held transferred to the Government, compensation a…

NATIONAL AGRICULTURAL CO-OPERATIVE MARKETING FEDERAGIN OF INDIA LTD. vs. COMMISSIONER OF INCOME TAX DELHI XI & ANR.

ITA - 1096 / 2008HC Delhi03 Jun 2011

…ITAs No.1096/2008, 1138/2008, & 1146/2008 Page 1 of 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITAs No.1096/2008, 1138/2008, & 1146/2008 % Judgment reserved on : 3rd MAY, 2011 Judgment delivered on : 3rd JUNE, 2011 NATIONAL AGRICULTURAL CO-OPERTAIVE … APPELLANT MARKETING FEDERATION OF INDIA LTD. Through: Mr.S.Ganesh, Sr. Advocate with Mr.Satyen Sethi, Advocate Versus COMMISSIONER OF INCOME TAX ... RESPONDENT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand. CORAM: HON’BLE MR. JUSTICE A.K.SIKR…