DCIT v. Kanakia Hospitality P. Ltd.

110 Taxmann.com 4Income Tax Appellate Tribunal2019#2982 most cited

What is DCIT v. Kanakia Hospitality P. Ltd. authority for?

Income from real estate business can be estimated at a reasonable rate of profit by the CIT(A) based on seized material, and appeals related to assessments made under section 153A may not be pressed if not pursued.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2025.

Also referred to as

DCIT v Kanakia Hospitality P Ltd. · 179 ITD 1 · ITAT 2019 · section 153A · real estate business · estimation of income · reasonable rate of profit · seized material · CIT(A) powers

Also reported as

179 ITD 1

Sections most often in play

Section 69CSection 153ASection 132Section 115BBESection 143(3)Section 68Section 132(4)Section 143(2)

Issues it is cited on

section 256(2)section 181section 106section 114(e)section 23(3)section 256on money receiptsection 153(a)project completion methodpeak credit theorysection 4(1)on-money

Judgments citing DCIT v. Kanakia Hospitality P. Ltd.

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Kapil Romana, Bathinda

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 926/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Jun 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…ifferent meaning to part of the transactions. This principle has been discussed in detail in the following cases: Nevivan Oil Mills v. CIT 124 Taxman 392 (Gujarat) Glass Lines Equipment Co. Ltd. v. CIT 253 ITR 464 (Gujarat) DCIT v. Kanakia Hospitality P. Ltd. 110 Taxmann.com 4 (Mumbai ITAT) Dhanvarsha Builders v. DCIT 102 ITD 3751 (Pune ITAT) In the light of the above findings and stated legal position, it is held that the Assessing Officer has erred in interpreting the seized document and the so-called transactions reflected therein to be belonging to the appellant and holding them as cash unsecured loans receiv…

Deputy Commissioner of Income Tax, Ludhiana vs. Kapil Romana, Bathinda

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 773/CHANDI/2023[2018]Status: DisposedITAT Chandigarh16 Jun 2025

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…ifferent meaning to part of the transactions. This principle has been discussed in detail in the following cases: Nevivan Oil Mills v. CIT 124 Taxman 392 (Gujarat) Glass Lines Equipment Co. Ltd. v. CIT 253 ITR 464 (Gujarat) DCIT v. Kanakia Hospitality P. Ltd. 110 Taxmann.com 4 (Mumbai ITAT) Dhanvarsha Builders v. DCIT 102 ITD 3751 (Pune ITAT) In the light of the above findings and stated legal position, it is held that the Assessing Officer has erred in interpreting the seized document and the so-called transactions reflected therein to be belonging to the appellant and holding them as cash unsecured loans receiv…

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Sankalp Organisers Pvt Ltd, Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 482/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…& Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT v Kankakia Hospitality P Ltd. – (2019) 179 ITD 1 (Mum); I.T.(SS)A No. 47 to 52/Ahd/2023 and Ors. A.Ys. 2013-14 to 2018-19 Page No 16 Sankalp Organizers Pvt. Ltd. Vs. ACIT & Ors. 6.4. In view of the above, Ld Senior Counsel submitted that Ld CIT(A) has taken utmost care while determining the income based on seized material. Consequently, balance additions have been rightly deleted. Hence, revenu…

The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad vs. Sankalp Venture LLP, Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 481/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…& Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT v Kankakia Hospitality P Ltd. – (2019) 179 ITD 1 (Mum); I.T.(SS)A No. 47 to 52/Ahd/2023 and Ors. A.Ys. 2013-14 to 2018-19 Page No 16 Sankalp Organizers Pvt. Ltd. Vs. ACIT & Ors. 6.4. In view of the above, Ld Senior Counsel submitted that Ld CIT(A) has taken utmost care while determining the income based on seized material. Consequently, balance additions have been rightly deleted. Hence, revenu…

Sankalp Venture LLP, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 436/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…& Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT v Kankakia Hospitality P Ltd. – (2019) 179 ITD 1 (Mum); I.T.(SS)A No. 47 to 52/Ahd/2023 and Ors. A.Ys. 2013-14 to 2018-19 Page No 16 Sankalp Organizers Pvt. Ltd. Vs. ACIT & Ors. 6.4. In view of the above, Ld Senior Counsel submitted that Ld CIT(A) has taken utmost care while determining the income based on seized material. Consequently, balance additions have been rightly deleted. Hence, revenu…

Sankalp Organisers Private Limited, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 435/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…& Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT v Kankakia Hospitality P Ltd. – (2019) 179 ITD 1 (Mum); I.T.(SS)A No. 47 to 52/Ahd/2023 and Ors. A.Ys. 2013-14 to 2018-19 Page No 16 Sankalp Organizers Pvt. Ltd. Vs. ACIT & Ors. 6.4. In view of the above, Ld Senior Counsel submitted that Ld CIT(A) has taken utmost care while determining the income based on seized material. Consequently, balance additions have been rightly deleted. Hence, revenu…

Robin Ramavtar Goenka, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

…& Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT v Kankakia Hospitality P Ltd. – (2019) 179 ITD 1 (Mum); 7.4. In view of the above, Ld Senior Counsel submitted that Ld CIT(A) has taken utmost care while determining the income based on seized material. Consequently, balance additions have been rightly deleted. Hence, revenue’s appeals deserve to be dismissed and assessee’s appeals be allowed with real estate business be estimated at some reasona…

DCIT-CC-6(1), Mumbai, Bkc vs. Priyanka Communications (I) Private Limited, Mumbai

ITA 1693/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 May 2025AY 2020-21

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Dcit-Cc-6(1) Priyanka Communications Room No. 445 (I) Pvt. Ltd. 4Th Floor, Bandra Kurla Vs. 143 Oshiwara Industrial Complex, Bandra East Centre, Opp. Oshiwara Mumbai-400 051. Bus Depot, New Link Road Goregaon West Maharashtra-400 104. Pan : Aabcm4898C Appellant Respondent

For Appellant: Shri Chetan M. KachaFor Respondent: Shri Murali Agrawal
Section 131Section 133ASection 16Section 69ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “C” Bench, Mumbai. Before Shri Sandeep Gosain (JM) & Shri Omkareshwar Chidara (AM) DCIT-CC-6(1) Priyanka Communications Room No. 445 (I) Pvt. Ltd. 4th Floor, Bandra Kurla Vs. 143 Oshiwara Industrial Complex, Bandra East Centre, Opp. Oshiwara Mumbai-400 051. Bus depot, New Link Road Goregaon West Maharashtra-400 104. PAN : AABCM4898C Appellant Respondent : Shri Murali Agrawal Assessee by : Shri Chetan M. Kacha Revenue by : 21/04/2025 Date of Hearing Date of pronouncement : 05/05/2025 O R D E R Per Omkareshwar Chidara (AM) :- In this above mentioned case, the Reven…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 879/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.878, 879 & 874/PUN/2024 Assessment years : 2017-18, 2018-19 & 2019-20 Ganraj Homes LLP ACIT, Central Circle 2(3), San Mahu Complex, Office N5, Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAPFG7304Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Khairnar CIT-DR & Ramnath P Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the as…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 878/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.878, 879 & 874/PUN/2024 Assessment years : 2017-18, 2018-19 & 2019-20 Ganraj Homes LLP ACIT, Central Circle 2(3), San Mahu Complex, Office N5, Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAPFG7304Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Khairnar CIT-DR & Ramnath P Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the as…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty Vs. ACIT, Central Circle 2(3), Pune San Mahu Complex, Office N5, Bund Garden Road, Opp. Poona Club, Pune - 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by Department by Shri Neelesh Khandelwal S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing 12-11-2024 Date of pronouncement 07-02-2025 ORDER PER BENCH : The above three appeals filed by the assessee are directed aga…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH "A", PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty Vs. ACIT, Central Circle 2(3), Pune San Mahu Complex, Office N5, Bund Garden Road, Opp. Poona Club, Pune - 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by Department by Shri Neelesh Khandelwal S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing 12-11-2024 Date of pronouncement 07-02-2025 ORDER PER BENCH : The above three appeals filed by the assessee are directed aga…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the assessee…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 874/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.878, 879 & 874/PUN/2024 Assessment years : 2017-18, 2018-19 & 2019-20 Ganraj Homes LLP ACIT, Central Circle 2(3), San Mahu Complex, Office N5, Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAPFG7304Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Khairnar CIT-DR & Ramnath P Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the as…

Meenamani Ganga Builder LLP, Pune vs. Assistant Commissioner of Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.871 to 873/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Meenamani Ganga Builder LLP ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAUFM6455H (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : Shri Amol Kharnar CIT-DR Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER R. K. PANDA, VP : The above three appeals filed by the assessee are d…

Sankalp in, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

In the result Revenue’s Ground Nos

ITA 577/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…& Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT v Kankakia Hospitality P Ltd. – (2019) 179 ITD 1 (Mum); 6.5. In view of the above, it is clear that Ld CIT(A) has taken utmost care while determining the income based on seized material. Consequently, balance additions have been rightly deleted. Hence, revenue’s appeals deserve to be dismissed and assessee’s appeals be allowed with Franchisee/hospitality business and Real estate business be esti…

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Sankalp in, Ahmedabad

In the result Revenue's Ground Nos

ITA 568/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd\nShri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…& Bros. vs. ACIT – (1995) 52 ITD 412 (Pune); * Chander Mohan Mehta v ACIT – (1999) ITD 245 (Pune); * Biren V. Savla vs. ACIT – (2006) 155 Taxman 270 (Mum); * Madhav Corpn. vs ACIT– (2017) 85 taxmann.com 238 (Ahd); * DCIT v Kankakia Hospitality P Ltd. – (2019) 179 ITD 1 (Mum); 6. 5. In view of the above, it is clear that Ld CIT(A) has taken utmost care while determining the income based on seized material. Consequently, balance additions have been rightly deleted. Hence, revenue's appeals deserve to be dismissed and assessee's appeals be allowed with Franchisee/hospitality business and Real estate business be est…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Banas Builders and Developers LLP, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

Asstt. Commissioner of Income Tax, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ACIT, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

DCIT v. Kanakia Hospitality P. Ltd. (110 Taxmann.com 4) — Cited in 40 Judgments | BharatTax