DCIT v. Mahalaxmi Infracontract Ltd.

173 Taxmann.com 399Income Tax Appellate Tribunal2025#8416 most cited
13

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 69ASection 132Section 132(4)Section 292CSection 115BBESection 143(3)Section 69Section 69C

Issues it is cited on

principal chief commissioner of income-taxpeak credit theorythird party informationfaceless assessment schemesection 120section 2(14)section 151aorder under section 148a(d)section 65bborrowed satisfactionon-moneysection 292c

Judgments citing DCIT v. Mahalaxmi Infracontract Ltd.

JUGALKISHORE BANARASILAL SARAF,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE-2(1), MUMBAI, MUMBAI

In the result, the appeal filed by the revenue stands dismissed and the appeal filed by the assessee stands allowed

ITA 5059/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Dec 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kantjoint Commissioner Of Vs. Jugalkishore Income Tax (Osd), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf House, 802, 8Th Floor, Pratistha Hatkesh Co-Op. Hsg. Bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 Pan/Gir No. Anrps9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner Of Saraf Income Tax (Osd), Central 12-A, Saraf House, Circle 2(1), Mumbai Hatkesh Co-Op. Hsg. Room No. 802, 8Th Floor, Society, N.M.Road, Pratistha Bhavan, Old Cgo J.V.P.D Scheme, Vile Annexe, Maharashi Karve Parle, Mumbai- 400056 Road, Mumbai- 400020 Pan/Gir No. Anrps9847D (Applicant) (Respondent) Shri. Himanshu Gandhi Revenue By Ms. Kavitha Kaushik,Sr.-Dr.

Section 132Section 250Section 694Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Joint Commissioner of Vs. Jugalkishore income Tax (OSD), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf house, 802, 8th floor, Pratistha Hatkesh Co-op. Hsg. bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 PAN/GIR No. ANRPS9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner of Saraf income Tax (OSD), Central 12-A, Saraf house, Circle 2(1), Mumba…

JUGALKISHORE BANARASILAL SARAF,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE-2(1), MUMBAI, MUMBAI

In the result, the appeal filed by the revenue stands dismissed and the appeal filed by the assessee stands allowed

ITA 5058/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Dec 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kantjoint Commissioner Of Vs. Jugalkishore Income Tax (Osd), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf House, 802, 8Th Floor, Pratistha Hatkesh Co-Op. Hsg. Bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 Pan/Gir No. Anrps9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner Of Saraf Income Tax (Osd), Central 12-A, Saraf House, Circle 2(1), Mumbai Hatkesh Co-Op. Hsg. Room No. 802, 8Th Floor, Society, N.M.Road, Pratistha Bhavan, Old Cgo J.V.P.D Scheme, Vile Annexe, Maharashi Karve Parle, Mumbai- 400056 Road, Mumbai- 400020 Pan/Gir No. Anrps9847D (Applicant) (Respondent) Shri. Himanshu Gandhi Revenue By Ms. Kavitha Kaushik,Sr.-Dr.

Section 132Section 250Section 694Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Joint Commissioner of Vs. Jugalkishore income Tax (OSD), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf house, 802, 8th floor, Pratistha Hatkesh Co-op. Hsg. bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 PAN/GIR No. ANRPS9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner of Saraf income Tax (OSD), Central 12-A, Saraf house, Circle 2(1), Mumba…

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE 2(1), MUMBAI, MUMBAI vs. JUGALKISHORE BANARASILAL SARAF, MUMBAI

In the result, the appeal filed by the revenue stands dismissed and the appeal filed by the assessee stands allowed

ITA 2431/MUM/2025[2022-23]Status: DisposedITAT Mumbai22 Dec 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kantjoint Commissioner Of Vs. Jugalkishore Income Tax (Osd), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf House, 802, 8Th Floor, Pratistha Hatkesh Co-Op. Hsg. Bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 Pan/Gir No. Anrps9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner Of Saraf Income Tax (Osd), Central 12-A, Saraf House, Circle 2(1), Mumbai Hatkesh Co-Op. Hsg. Room No. 802, 8Th Floor, Society, N.M.Road, Pratistha Bhavan, Old Cgo J.V.P.D Scheme, Vile Annexe, Maharashi Karve Parle, Mumbai- 400056 Road, Mumbai- 400020 Pan/Gir No. Anrps9847D (Applicant) (Respondent) Shri. Himanshu Gandhi Revenue By Ms. Kavitha Kaushik,Sr.-Dr.

Section 132Section 250Section 694Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Joint Commissioner of Vs. Jugalkishore income Tax (OSD), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf house, 802, 8th floor, Pratistha Hatkesh Co-op. Hsg. bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 PAN/GIR No. ANRPS9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner of Saraf income Tax (OSD), Central 12-A, Saraf house, Circle 2(1), Mumba…

INCOME TAX OFFICER, 1(1)(3), AHMEDABAD, AHMEDABAD vs. SHWETA MANISH JAIN, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1594/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad11 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Ravindra, Sr. DRFor Respondent: None
Section 147Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1594/Ahd/2025 (Assessment Year: 2018-19) Income Tax Officer, Vs. Shweta Manish Jain, Ward-1(1)(3), B 5 5 Illite Society, Opp. Ahmedabad Anaxy, Dafnala Shahibauk, Ahmedabad-380004 [PAN No.ATKPJ0646G] (Appellant) .. (Respondent) Appellant by : Shri Ravindra, Sr. DR Respondent by: None 10.12.2025 Date of Hearing Date of Pronouncement 11.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Department against the order passed…

PRAVIN KHETARAM PUROHIT,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

In the result, all the appeals filed by the assessee stands allowed

ITA 4743/MUM/2025[2018-19]Status: DisposedITAT Mumbai15 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Girish Agrawal

Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 4743/Mum/2025 (A.Y 2018-19) Pravin Khetaramm Purohit Vs. DCIT, Central Circle 5/60, 1st Floor, Shreenathji Kautilya Bhawan, C-41- Bldg, 3rd Bhoiwada 43, Avenue 3, near kalbadevi, Mumbai – Videsh Bhavan, G Block 400002. BKC, Gilban Area, BKC PAN/GIR No. ALIPP4689D (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Mr. R.A Dhyani, CIT DR Date of Hearing 01.10.2025 Date of Pronouncement 15.10.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: Th…

RAGHAV KUMAR,NEW DELHI vs. ACIT CENTRAL CIRCLE-29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3215/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3215/DEL/2025 (Assessment Year: 2022-23) Raghav Kumar, vs. ACIT, Central Circle 29, E – 1A, Maharani Bagh, Delhi. Sriniwaspuri, New Delhi – 110 065. (PAN : AKPPK7985B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, Advocate Shri Satyajeet Goel, Advocate Shri Rajat Garg, CA Shri Mayank Maheshwari, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 25.09.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHM…

RAGHAV KUMAR,DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3214/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3215/DEL/2025 (Assessment Year: 2022-23) Raghav Kumar, vs. ACIT, Central Circle 29, E – 1A, Maharani Bagh, Delhi. Sriniwaspuri, New Delhi – 110 065. (PAN : AKPPK7985B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, Advocate Shri Satyajeet Goel, Advocate Shri Rajat Garg, CA Shri Mayank Maheshwari, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 25.09.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHM…

DCIT, CENTRAL CIRCLE-4, SURAT, SURAT vs. EKKTA DEVLOPERS, MUMBAI

In the result, both appeals are dismissed

ITA 577/SRT/2024[2015-16]Status: DisposedITAT Surat07 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.576 & 577/Srt/2024 (Ays:2014-15 & 2015-16) (Hybrid Hearing) Dcit, Vs. M/S Ekkta Developers, Central Circle – 4, B-702, Business Point, S. V. Road, Surat Andheri (W), Mumbai - 400058 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefe5374R (Appellant) (Respondent) Co Nos.38 & 37/Srt/2024 (Arising Out Of Ita Nos.576 & 577/Srt/2024) (Ays: 2014-15 & 2015-16) M/S Ekkta Developers, Vs. Dcit, B-702, Business Point, S. V. Road, Central Circle – 4, Andheri (W), Mumbai - 400058 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Ramesh Malpani, Ca Date Of Hearing 30/07/2025 Date Of Pronouncement 07/08/2025

Section 133ASection 143(1)Section 147Section 148Section 292CSection 69BSection 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.576 & 577/SRT/2024 (AYs:2014-15 & 2015-16) (Hybrid Hearing) DCIT, Vs. M/s Ekkta Developers, Central Circle – 4, B-702, Business Point, S. V. Road, Surat Andheri (W), Mumbai - 400058 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFE5374R (Appellant) (Respondent) CO Nos.38 & 37/SRT/2024 (Arising out of ITA Nos.576 & 577/SRT/2024) (AYs: 2014-15 & 2015-16) M/s Ekkta Developers, Vs. DCIT, B-702, Business Point, S. V. Road, Central Circle – 4, Andheri (W)…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nShri Ravinder Singh Thakkar\n15, Kailash Path, Suraj Nagar,\nCivil Lines, Jaipur.\nबनाम\nThe ACIT,\nVs.\nCircle-1,\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारि…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…