DCIT, Central Circle 2(3), Chennai v. M/s BSR Builders Engineers & Contractors

121 ITR (Trib) 626Income Tax Appellate Tribunal2025#18934 most cited
4

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

Sections most often in play

Section 153CSection 153ASection 132(4)Section 132(1)Section 143(3)Section 158B(b)Section 158BB(1)Section 260A

Issues it is cited on

section 158b(b)section 158bb(1)section 153(a)section 80ia(4)section 158bbsection 158bcstatement under section 132(4)deduction u/s 80iasection 260section 260asection 132(1)section 158b

Judgments citing DCIT, Central Circle 2(3), Chennai v. M/s BSR Builders Engineers & Contractors

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. DEEPAK NARANG, NEW DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 3947/DEL/2023[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

…ITAT. Therefore, we do not find any substantial question of law that requires our consideration.” 7. The Co-ordinate Bench of the Tribunal in the case of DCIT, Central Circle 2(3), Chennai Versus M/s BSR Builders Engineers & Contractors reported in (2025) 121 ITR (Trib) 626 (ITAT [Chen], vide order dated 27/03/2024 held as under:- “5. We have heard rival contentions and gone through facts and circumstances of the case. Brief facts are that search and seizure operation was conducted u/s.132 of the Act in the case of Dr.Murugu Sundaram and Dr. Raja Sundaram on 06.07.2015 from where unaccounted money in cash a…

DEEPAK NARANG ,DELHI vs. DCIT, CENTRAL CIRCLE - 29, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 3392/DEL/2023[A.Y. 2020-21]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

…ITAT. Therefore, we do not find any substantial question of law that requires our consideration.” 7. The Co-ordinate Bench of the Tribunal in the case of DCIT, Central Circle 2(3), Chennai Versus M/s BSR Builders Engineers & Contractors reported in (2025) 121 ITR (Trib) 626 (ITAT [Chen], vide order dated 27/03/2024 held as under:- “5. We have heard rival contentions and gone through facts and circumstances of the case. Brief facts are that search and seizure operation was conducted u/s.132 of the Act in the case of Dr.Murugu Sundaram and Dr. Raja Sundaram on 06.07.2015 from where unaccounted money in cash a…

DEEPAK NARANG,DELHI vs. DCIT, CENTRAL CIRCLE -29, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 3391/DEL/2023[A.Y. 2019-20]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

…ITAT. Therefore, we do not find any substantial question of law that requires our consideration.” 7. The Co-ordinate Bench of the Tribunal in the case of DCIT, Central Circle 2(3), Chennai Versus M/s BSR Builders Engineers & Contractors reported in (2025) 121 ITR (Trib) 626 (ITAT [Chen], vide order dated 27/03/2024 held as under:- “5. We have heard rival contentions and gone through facts and circumstances of the case. Brief facts are that search and seizure operation was conducted u/s.132 of the Act in the case of Dr.Murugu Sundaram and Dr. Raja Sundaram on 06.07.2015 from where unaccounted money in cash a…

DEEPAK NARANG ,DELHI vs. DCIT, CENTRAL CIRCLE - 29, NEW DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 3390/DEL/2023[A.Y. 2018-19]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

…ITAT. Therefore, we do not find any substantial question of law that requires our consideration.” 7. The Co-ordinate Bench of the Tribunal in the case of DCIT, Central Circle 2(3), Chennai Versus M/s BSR Builders Engineers & Contractors reported in (2025) 121 ITR (Trib) 626 (ITAT [Chen], vide order dated 27/03/2024 held as under:- “5. We have heard rival contentions and gone through facts and circumstances of the case. Brief facts are that search and seizure operation was conducted u/s.132 of the Act in the case of Dr.Murugu Sundaram and Dr. Raja Sundaram on 06.07.2015 from where unaccounted money in cash a…

DCIT, Central Circle 2(3), Chennai v. M/s BSR Builders Engineers & Contractors (121 ITR (Trib) 626) — Cited in 4 Judgments | BharatTax