DCIT v. Rohini Builders

19 TTJ 52Income Tax Appellate Tribunal2012#23317 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 40a(2)(a)principal officersection 40a(2)(b)section 40a(2)source of sourcemercantile system of accountingsection 127childcommercial expediencysection 40asearch assessmentunexplained expenditure

Judgments citing DCIT v. Rohini Builders

ACIT Central-2, Indore vs. Sarthak Innovation (P) Ltd., Indore

ITA 230/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2023AY 2017-18

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…Ltd. in ITA No. 736/Ind/2019 vii. CIT vs. Ranchod Jivabhai Nakhava, reported in (2012) 208 Taxman 35 (Guj) (ACIT vs. Sarthak Innovation (P) Ltd. viii. DCIT vs. Rohini Builders, reported in (2003) 182 CTR 373 (Guj) ix. Aseem Singh vs. ACIT, reported in (2012) 19 TTJ 52 (ITAT, Indore) x. Umesh Electricals vs. ACIT, reported in (2011) 131 ITD 127 xi. Saraogi Credit Corporation vs. CIT, reported in (1976) 103 ITR 0344 (Patna HC) xii. Addl.CIT vs. Bahari Brothers, reported in 154 ITR 244 (Patna HC) xiii. Nemichand Kothari vs. CIT, reported in 264 ITR 254 (Gauhati HC) xiv. DCIT vs. Smt. Namita Patwa, reported in (2018…

ACIT Central-2, Indore vs. Sarthak Innovation (P) Ltd., Indore

ITA 229/IND/2021[2014-15]Status: DisposedITAT Indore30 Mar 2023AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…Ltd. in ITA No. 736/Ind/2019 vii. CIT vs. Ranchod Jivabhai Nakhava, reported in (2012) 208 Taxman 35 (Guj) (ACIT vs. Sarthak Innovation (P) Ltd. viii. DCIT vs. Rohini Builders, reported in (2003) 182 CTR 373 (Guj) ix. Aseem Singh vs. ACIT, reported in (2012) 19 TTJ 52 (ITAT, Indore) x. Umesh Electricals vs. ACIT, reported in (2011) 131 ITD 127 xi. Saraogi Credit Corporation vs. CIT, reported in (1976) 103 ITR 0344 (Patna HC) xii. Addl.CIT vs. Bahari Brothers, reported in 154 ITR 244 (Patna HC) xiii. Nemichand Kothari vs. CIT, reported in 264 ITR 254 (Gauhati HC) xiv. DCIT vs. Smt. Namita Patwa, reported in (2018…

DCIT Central-1, Indore vs. Sarthak Innovation (P) Ltd., Indore

ITA 228/IND/2021[2013-14]Status: DisposedITAT Indore30 Mar 2023AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…Ltd. in ITA No. 736/Ind/2019 vii. CIT vs. Ranchod Jivabhai Nakhava, reported in (2012) 208 Taxman 35 (Guj) (ACIT vs. Sarthak Innovation (P) Ltd. viii. DCIT vs. Rohini Builders, reported in (2003) 182 CTR 373 (Guj) ix. Aseem Singh vs. ACIT, reported in (2012) 19 TTJ 52 (ITAT, Indore) x. Umesh Electricals vs. ACIT, reported in (2011) 131 ITD 127 xi. Saraogi Credit Corporation vs. CIT, reported in (1976) 103 ITR 0344 (Patna HC) xii. Addl.CIT vs. Bahari Brothers, reported in 154 ITR 244 (Patna HC) xiii. Nemichand Kothari vs. CIT, reported in 264 ITR 254 (Gauhati HC) xiv. DCIT vs. Smt. Namita Patwa, reported in (2018…