Indwell Construction v. CIT

232 ITR 76Reported decision1998#19994 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 365,591 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 292csection 44adsection 133aincriminating materialsection 144section 147section 250personcompanysection 143(3)indiabusiness

Judgments citing Indwell Construction v. CIT

M/S Bhate & Raje Construction Co. Pvt. Ltd., Pune vs. Assistant Commissioner of Income Tax Circle 1(1), Pune

ITA 1393/PUN/2023[2015-16]Status: DisposedITAT Pune26 Apr 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde
Section 133ASection 143(3)Section 144

…the impugned disallowance(s) in foregoing terms after rejecting the assessee’s book results; such a course of action of dealing with the impugned reversal entries hardly deserves an independent adjudication anymore going by Indwell Construction vs. CIT [1998] 232 ITR 76 (A.P.). Rejected accordingly. No other ground or argument has been pressed before us. 14 ITA.No.1390 to 1393/PUN./2023 11. To sum-up, these assessee’s four appeals I.T.A.Nos. 1390, 1391, 1392 & 1393/PUN./2023 are partly allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Cour…

M/S Bhate & Raja Construction Co. Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-1(1), Pune

ITA 1392/PUN/2023[2014-15]Status: DisposedITAT Pune26 Apr 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde
Section 133ASection 143(3)Section 144

…the impugned disallowance(s) in foregoing terms after rejecting the assessee’s book results; such a course of action of dealing with the impugned reversal entries hardly deserves an independent adjudication anymore going by Indwell Construction vs. CIT [1998] 232 ITR 76 (A.P.). Rejected accordingly. No other ground or argument has been pressed before us. 14 ITA.No.1390 to 1393/PUN./2023 11. To sum-up, these assessee’s four appeals I.T.A.Nos. 1390, 1391, 1392 & 1393/PUN./2023 are partly allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Cour…

M/S Bhate & Raje Construction Co. Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-1(1), Pune

ITA 1391/PUN/2023[2012-13]Status: DisposedITAT Pune26 Apr 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde
Section 133ASection 143(3)Section 144

…the impugned disallowance(s) in foregoing terms after rejecting the assessee’s book results; such a course of action of dealing with the impugned reversal entries hardly deserves an independent adjudication anymore going by Indwell Construction vs. CIT [1998] 232 ITR 76 (A.P.). Rejected accordingly. No other ground or argument has been pressed before us. 14 ITA.No.1390 to 1393/PUN./2023 11. To sum-up, these assessee’s four appeals I.T.A.Nos. 1390, 1391, 1392 & 1393/PUN./2023 are partly allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Cour…

M/S Bhate & Raje Construction Co Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-1(1), Pune

ITA 1390/PUN/2023[2011-12]Status: DisposedITAT Pune26 Apr 2024AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Keyur Patel, CIT-DR And Shri Ramnath P. Murkunde
Section 133ASection 143(3)Section 144

…the impugned disallowance(s) in foregoing terms after rejecting the assessee’s book results; such a course of action of dealing with the impugned reversal entries hardly deserves an independent adjudication anymore going by Indwell Construction vs. CIT [1998] 232 ITR 76 (A.P.). Rejected accordingly. No other ground or argument has been pressed before us. 14 ITA.No.1390 to 1393/PUN./2023 11. To sum-up, these assessee’s four appeals I.T.A.Nos. 1390, 1391, 1392 & 1393/PUN./2023 are partly allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Cour…