M/s. Maple Destinations & Dreambuild Pvt. Ltd. v. DCIT

162 Taxmann.com 157Reported decision2024#15023 most cited
6

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

Sections most often in play

Section 143(1)Section 10(38)Section 131Section 131(1)(A)Section 132(4)Section 133ASection 143Section 144

Issues it is cited on

on-moneysection 10(38)reasoned ordernon-application of mindcross objectionescapement of incomeincriminating materialsection 143(1)section 68section 147section 143section 148

Judgments citing M/s. Maple Destinations & Dreambuild Pvt. Ltd. v. DCIT

Income Tax Officer, Ward 10(1), Delhi vs. Sunita Gadde, Delhi

ITA 2111/DEL/2025[2012-13]Status: DisposedITAT Delhi24 Dec 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2012-13 Income Tax Officer, Vs. Smt. Sunita Gadde, Ward-10(1), H. No. 16A, Dlf, Chhattarpur, Delhi New Delhi Pan: Acmpg4589J (Appellant) (Respondent) With C.O. No.225/Del/2025 [Arising Out Of Ita No.2111/Del/2025] Assessment Year: 2012-13 Smt. Sunita Gadde, Vs. Income Tax Officer, 5A/3A, Ansari Road, Ward-10(1), Darya Ganj, Delhi New Delhi Pan: Acmpg4589J (Appellant) (Respondent) Assessee By Sh. Pranshu Goel, Ca Sh. Aditya Gupta, Adv. Department By Sh. Gouranga Chandra Das, Sr. Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 24.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.2111/Del/2025 & Assessee’S Cross Objection C.O. No.225/Del/2025 For Assessment Year 2012- 13, Arises Against The Commissioner Of Income Tax (Appeals) [In

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer, Vs. Smt. Sunita Gadde, Ward-10(1), H. No. 16A, DLF, Chhattarpur, Delhi New Delhi PAN: ACMPG4589J (Appellant) (Respondent) With C.O. No.225/Del/2025 [Arising out of ITA No.2111/Del/2025] Assessment Year: 2012-13 Smt. Sunita Gadde, Vs. Income Tax Officer, 5A/3A, Ansari Road, Ward-10(1), Darya Ganj, Delhi New Delhi PAN: ACMPG4589J (Appellant) (Respondent) Assessee by Sh. Pranshu Goel, CA Sh. Aditya Gupta, Adv. Depart…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. M/S Home Construction Co., Ludhiana

In the result, the appeal of the Revenue is dismissed

ITA 351/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh14 Oct 2025AY 2020-21
For Appellant: Shri Sudhir Sehgal, AdocateFor Respondent: Smt. Tarundeep Kaur, CIT, DR
Section 147Section 65B

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 351/Chd/2025 निर्धारण वर्ष / Assessment Year : 2020-21 The DCIT Central Circle-1, Ludhiana बनाम M/s Home Construction Co. Opp. PNB Barewal Road, Ludhiana Punjab-141001 स्थायी लेखा सं./ PAN NO: AAIFH6220M अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Sudhir Sehgal, Adocate राजस्व की…

Sh. Baljinder Kumar Aggarwal 171, Model Town Ludhiana, Punjab vs. Jatin Abbi the Assistant Commissioner of Income Tax Circle-1 Ludhiana, Punjab

In the result, appeal of the Assessee is partly allowed

ITA 689/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh17 Sept 2025AY 2012-2013

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 689/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The Acit, 171, Model Town, Circle-1, Vs Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Bmcpk7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit, Dr तारीख/Date Of Hearing : 21.08.2025 उदघोषणा क" तारीख/Date Of Pronouncement : 17.09.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 689/CHD/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The ACIT, 171, Model Town, Circle-1, VS Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: BMCPK7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Manav Bansal, CIT, DR तारीख/Date of Hearing : 21.08.2025 उदघोषणा क" तारीख…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Years: 2017-18, 2016-17 The DCIT, Central Circle-2, Ludhiana. Vs Malbros International Pvt. Ltd., Village - Mansoorwal, Teh-Zira, Head Offices Old Cantt. Road, Faridkot. स्थायी लेखा सं./PAN NO: AADCM7203R अपीलार्थी/Appellant & प्रत्यर्थी/Respondent C.O. Nos.46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Yea…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

Hemant Vasisht, Gurgaon vs. DCIT, Gurgaon

ITA 2111/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Jan 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2012-13 Income Tax Officer, Vs. Smt. Sunita Gadde, Ward-10(1), H. No. 16A, Dlf, Chhattarpur, Delhi New Delhi Pan: Acmpg4589J (Appellant) (Respondent) With C.O. No.225/Del/2025 [Arising Out Of Ita No.2111/Del/2025] Assessment Year: 2012-13 Smt. Sunita Gadde, Vs. Income Tax Officer, 5A/3A, Ansari Road, Ward-10(1), Darya Ganj, Delhi New Delhi Pan: Acmpg4589J (Appellant) (Respondent) Assessee By Sh. Pranshu Goel, Ca Sh. Aditya Gupta, Adv. Department By Sh. Gouranga Chandra Das, Sr. Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 24.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.2111/Del/2025 & Assessee’S Cross Objection C.O. No.225/Del/2025 For Assessment Year 2012- 13, Arises Against The Commissioner Of Income Tax (Appeals) [In

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer, Vs. Smt. Sunita Gadde, Ward-10(1), H. No. 16A, DLF, Chhattarpur, Delhi New Delhi PAN: ACMPG4589J (Appellant) (Respondent) With C.O. No.225/Del/2025 [Arising out of ITA No.2111/Del/2025] Assessment Year: 2012-13 Smt. Sunita Gadde, Vs. Income Tax Officer, 5A/3A, Ansari Road, Ward-10(1), Darya Ganj, Delhi New Delhi PAN: ACMPG4589J (Appellant) (Respondent) Assessee by Sh. Pranshu Goel, CA Sh. Aditya Gupta, Adv. Depart…

M/s. Maple Destinations & Dreambuild Pvt. Ltd. v. DCIT (162 Taxmann.com 157) — Cited in 6 Judgments | BharatTax