Granite Gate Properties Pvt Ltd. v. ACIT

116 Taxmann.com 952High Court2020#13264 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 127Section 143(3)Section 144C(3)Section 153ASection 250Section 69Section 92C

Issues it is cited on

section 194ldsection 194lsection 127(1)retraction of statementsection 92c(2)on money receiptcup methodsection 194jsection 192section 144c(3)specified domestic transactionmost appropriate method

Judgments citing Granite Gate Properties Pvt Ltd. v. ACIT

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1489/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Nov 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.1486/Mum/2023 - A.Y. 2013-14 I.T.A No.1487/Mum/2023 - A.Y.2014-15 I.T.A No.1488/Mum/2023 - A.Y. 2015-16 I.T.A No.1489/Mum/2023 - A.Y. 2016-17 DCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd Room No.455, 4th Floor, 401, Hallmark Business Plaza, Aayakar Bhavan, M.K. Road, Klanagar, Bndra (East), Mumbai- Mumbai-400 020 400 051 APPELLANT RESPONDENT PAN: AABCE7518B C.O. Nos.57 to 60/Mum/2023 (Arising out of ITAs No.1486 to 1489/Mu/2023) (Assessme…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1488/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Nov 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.1486/Mum/2023 - A.Y. 2013-14 I.T.A No.1487/Mum/2023 - A.Y.2014-15 I.T.A No.1488/Mum/2023 - A.Y. 2015-16 I.T.A No.1489/Mum/2023 - A.Y. 2016-17 DCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd Room No.455, 4th Floor, 401, Hallmark Business Plaza, Aayakar Bhavan, M.K. Road, Klanagar, Bndra (East), Mumbai- Mumbai-400 020 400 051 APPELLANT PAN: AABCE7518B RESPONDENT C.O. Nos.57 to 60/Mum/2023 (Arising out of ITAs No.1486 to 1489/Mu/2023) (Assessme…

DCIT, Cir-14(1)(2), Mumbai vs. M/S. Ekta Eveglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1486/MUM/2023[2013-14]Status: DisposedITAT Mumbai24 Nov 2025AY 2013-14

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.1486/Mum/2023 - A.Y. 2013-14 I.T.A No.1487/Mum/2023 - A.Y.2014-15 I.T.A No.1488/Mum/2023 - A.Y. 2015-16 I.T.A No.1489/Mum/2023 - A.Y. 2016-17 DCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd 4th Room No.455, Floor, 401, Hallmark Business Plaza, Aayakar Bhavan, M.K. Road, Klanagar, Bndra (East), Mumbai- Mumbai-400 020 400 051 PAN : AABCE7518B APPELLANT RESPONDENT C.O. Nos.57 to 60/Mum/2023 (Arising out of ITAs No.1486 to 1489/Mu/2023) (Ass…

Vena Energy Patan Power Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 2(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 198/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)
Section 115JSection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.195 to 198/Bang/2021 Assessment year : 2016-17 Vena Energy KM Wind Power Pvt. Ltd. Vs. The Deputy Commissioner PAN : AAECE 0231E of Income Tax, Vena Energy Fatanpur Power Pvt. Ltd. Circle 2(2), PAN: AADCE 6919N Bangalore. Vena Energy Patan Power Pvt. Ltd. PAN : AADCE 6973A Vena Energy MH Wind Power Pvt. Ltd. PAN: AADCE 6921C 2/1, First Floor, Icon Annexe, Infantry Road, Bangalore – 560 001. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA R…

Vena Energy Mh Wind Power Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 197/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)
Section 115JSection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.195 to 198/Bang/2021 Assessment year : 2016-17 Vena Energy KM Wind Power Pvt. Ltd. Vs. The Deputy Commissioner PAN : AAECE 0231E of Income Tax, Vena Energy Fatanpur Power Pvt. Ltd. Circle 2(2), PAN: AADCE 6919N Bangalore. Vena Energy Patan Power Pvt. Ltd. PAN : AADCE 6973A Vena Energy MH Wind Power Pvt. Ltd. PAN: AADCE 6921C 2/1, First Floor, Icon Annexe, Infantry Road, Bangalore – 560 001. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA R…

Vena Energy Fatanpur Power Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 196/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)
Section 115JSection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.195 to 198/Bang/2021 Assessment year : 2016-17 Vena Energy KM Wind Power Pvt. Ltd. Vs. The Deputy Commissioner PAN : AAECE 0231E of Income Tax, Vena Energy Fatanpur Power Pvt. Ltd. Circle 2(2), PAN: AADCE 6919N Bangalore. Vena Energy Patan Power Pvt. Ltd. PAN : AADCE 6973A Vena Energy MH Wind Power Pvt. Ltd. PAN: AADCE 6921C 2/1, First Floor, Icon Annexe, Infantry Road, Bangalore – 560 001. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA R…

Vena Energy Kn Wind Power Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 195/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Jul 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Susan Dolores George, CIT(OSD)(DR)
Section 115JSection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A Nos.195 to 198/Bang/2021 Assessment year : 2016-17 Vena Energy KM Wind Power Pvt. Ltd. Vs. The Deputy Commissioner PAN : AAECE 0231E of Income Tax, Vena Energy Fatanpur Power Pvt. Ltd. Circle 2(2), PAN: AADCE 6919N Bangalore. Vena Energy Patan Power Pvt. Ltd. PAN : AADCE 6973A Vena Energy MH Wind Power Pvt. Ltd. PAN: AADCE 6921C 2/1, First Floor, Icon Annexe, Infantry Road, Bangalore – 560 001. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA R…

Granite Gate Properties Pvt Ltd. v. ACIT (116 Taxmann.com 952) — Cited in 7 Judgments | BharatTax