M/s Akshar Anshul Construction LLP v. ACIT

104 Taxmann.com 94High Court2019#10844 most cited

What is M/s Akshar Anshul Construction LLP v. ACIT authority for?

Where reassessment proceedings are initiated based on statements from an accountant and partner admitting unverifiable wages, such proceedings may be challenged, even if not objected to before the Assessing Officer.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Also referred to as

Akshar Anshul Construction LLP · reassessment proceedings · unverifiable wages · section 147 · section 148 · AO · CIT(A) · evidence · challenge reassessment

Sections most often in play

Section 131(3)Section 133ASection 143(3)Section 144Section 147Section 148Section 263
Read the full judgment

Issues it is cited on

complete scrutinyreopening of assessmentsection 133ascrutiny assessmentreassessment proceedingssection 263salarysection 148section 144section 147prescribedsection 14

Judgments citing M/s Akshar Anshul Construction LLP v. ACIT

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 628/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 625/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Feb 2026AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 624/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 622/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 621/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 Feb 2026AY 2013-14

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 620/JODH/2024[2012-13]Status: DisposedITAT Jodhpur26 Feb 2026AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Chandrakant Gordhanbhai Patel HUF, Dabhoi vs. The Dy. Commissioner of Income Tax Circle-1(3), Vadodara

In the result, appeal of the assessee in ITA no

ITA 485/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2012-13

Bench: The Final Hearing Of This Appeal Petition…”

For Appellant: None(Written Submission filed by the assessee)For Respondent: Shri Sanjay Jain, Sr. D.R
Section 139Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Ramit Kochar, Accountant Member Assessment Year 2012-13 Shri Chandrakant The D.C.I.T, Gordhanbhai Patel Circle-1(3), HUF, Aayakar Bhavan, At Bhikhankui, v. Race Course, PO Dabhoi, Vadodara- Dabhoi-391110 390007 , Gujarat District Vadodra, Gujarat. PAN:AADHC6657E (Respondent) (Appellant) Assessee by: None(Written Submission filed by the assessee) Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 10-07-2024 Date of pronouncement : 31-07-2024 आदेश/ORDER This appeal in ITA No.485/Ahd/2024 for assessment year 2012-13 filed by the assessee w…

Shri Gordhanbhai R. Asodaria, Surat vs. Assistant Commissioner Income Tax, Central Circle-3, Surat

In the result, the ground No

ITA 267/SRT/2022[2012-13]Status: DisposedITAT Surat25 Apr 2023AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

Section 10Section 139(1)Section 143(3)Section 147Section 148Section 14ASection 234ASection 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. PAN No. ABAPA 6910 G Appellant/ assessee Respondent/ revenue Assessee represented by Shri Biren Shah, AR Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 25/04/2023 Date of pronouncement 25/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of le…

M/S. Gyanshankar Investment & Trading Co. P. Ltd.(Before Amalgamation M/S. Stellar Credit& E-Trading P. Ltd), Mumbai vs. The DCIT Circle-7(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1584/MUM/2020[2012-13]Status: DisposedITAT Mumbai29 Oct 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2012-13

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri Salil Mishra, D.R
Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Gyanshankar The DCIT, Investment & Tradinv Co. Circle 7(1)(1), Pvt. Ltd. Room No.124, (Before Amalgamation Aayakar Bhavan, M/s. Stellar Credit & E- Vs. New Marine Lines, Trading Pvt. Ltd.), Mumbai - 400020 2501, RNA Mirage, S.K. Ahire Marg, Worli, Mumbai – 400018 PAN: AABCG3362R (Appellant) (Respondent) Present for: Assessee by : Shri Vishnu Agarwal, A.R. Revenue by : Shri Salil Mishra, D.R. Date of Hearing : 09.08.2021 Date of Pr…

Narotam Sekhsaria, Mumbai vs. ACIT 17 (2), Mumbai

In the result, ground 1 along with the additional ground challenging the validity of reopening of assessment under section 147 of the Act is allowed

ITA 5836/MUM/2019[2009-10]Status: DisposedITAT Mumbai04 Jun 2021AY 2009-10

Bench: Shri Saktijit Dey () & Shri M. Balaganesh ()

Section 142(1)Section 143(3)Section 147Section 148

…1 ITA 5836/Mum//2019 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI M. BALAGANESH (ACCOUNTANT MEMBER) I.T.A. No.5836/Mum/2019 (Assessment year 2009-10) Narottam Sekhsaria vs ACIT-17(2), Mumbai (On behalf of NSEK Partners, since dissolved), 11-A, Mittal Chambers Nariman Point, Mumbai-400 021 PAN : AAGFN7118J APPELLANT RESPONDENT Appellant by Shri Jay Bhansali, AR Respondent by Shri Tharien Oommen, DR Date of hearing 06-05-2021 Date of pronouncement 04-06-2021 O R D E R Per Saktijit Dey, JM: This is an appeal by the assessee against order dated 28-0…