Hotel Center Point v. ITO Guwahati Bench (Special Bench)

160 Taxmann.com 604Reported decision#16868 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 10(26)section 158basection 2(31)on money receiptsection 158bcblock periodsection 127on-moneysection 44adsection 158bsection 158non-application of mind

Judgments citing Hotel Center Point v. ITO Guwahati Bench (Special Bench)

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Sai Krupa Developers, Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 326/AHD/2023[2019-2020]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-2020

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Asstt. Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Sai Krupa Developers, Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 325/AHD/2023[2016-2017]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-2017

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Sai Krupa Developers, Ahmedabad vs. The ACIT, Cen. Cir.1(2), Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 250/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-20

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Sai Krupa Developers, Ahmedabad vs. The ACIT, Cen. Cir.1(2), Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 249/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-17

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Sai Krupa Developers, Ahmedabad vs. The ACIT, Cen. Cir.1(2), Ahmedabad

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 248/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2014-15

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

Hotel Center Point v. ITO Guwahati Bench (Special Bench) (160 Taxmann.com 604) — Cited in 5 Judgments | BharatTax