Meeraj Estate & Developers v. DCIT

44 Taxmann.com 431Income Tax Appellate Tribunal2014#8648 most cited

What is Meeraj Estate & Developers v. DCIT authority for?

An incorrect allowance in an earlier assessment year does not bind the revenue in subsequent years, as each assessment year is independent. The assessing officer has a duty to ensure correct computation of taxable income.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Meeraj Estate & Developers v. DCIT · assessment year independent · incorrect allowance · revenue's duty · correct computation · taxable income · section 263 · CIT v. British Paints India Ltd. · Municipal Corporation of City of Thane v. Vidyut Metallics Ltd.

Also reported as

44 Taxmann 431148 ITD 166

Sections most often in play

Section 200(3)Section 200ASection 220(2)Section 234ESection 271HSection 154Section 194IASection 201(1)

Issues it is cited on

section 24(b)demergeramalgamationdisallowance under section 14asection 115jdisallowance u/s 14asection 115jbsection 24section 14asection 115section 11india

Judgments citing Meeraj Estate & Developers v. DCIT

Supreme Transport Company, Indore vs. ITO TDS-II, Indore

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

Supreme Transport Company, Indore vs. ITO TDS-II, Indore

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

Tourism Corporation of Gujarat Limited, Gandhinagar vs. PCIT Ahmedabad - 3, Ahmedabad

Accordingly, the appeal filed by the assessee is dismissed

ITA 1275/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2020-21

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 143(3)Section 144BSection 263Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No: 1275/Ahd/2025 Assessment Year: 2020-21 Tourism Corporation of The PCIT Gujarat Limited Ahmedabad-3, Block No 16, 4th Floor, Vs Ahmedabad Udhyog Bhavan, Sector 11, Gandhinagar-382017, Gujarat, India (Respondent) PAN: AAACT7252J (Appellant) Assessee Represented: Shri Sunil Maloo, CA Revenue Represented: Shri R.P. Rastogi, CIT-DR Date of hearing : 15-09-2025 Date of pronouncement : 01-10-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This app…

W Serve Technologies Private Limited, Gurgaon vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 1040/DEL/2020[2013-14 (26Q-Q-2)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1027/Del/2020 : Asstt. Year. 2015-16 ITA No. 1028/Del/2020 : Asstt. Year. 2015-16 ITA No. 1029/Del/2020 : Asstt. Year. 2015-16 ITA No. 1030/Del/2020 : Asstt. Year. 2015-16 ITA No. 1031/Del/2020 : Asstt. Year. 2015-16 ITA No. 1032/Del/2020 : Asstt. Year. 2015-16 ITA No. 1034/Del/2020 : Asstt. Year. 2014-15 ITA No. 1035/Del/2020 : Asstt. Year. 2014-15 ITA No. 1036/Del/2020 : Asstt. Year. 2014-15 ITA No. 1037/Del/2020 : Asstt. Year. 2014-15 ITA No. 1038/Del/2020 : A…

W Serve Technologies Private Limited, Gurgaon vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1027/Del/2020 : Asstt. Year. 2015-16 ITA No. 1028/Del/2020 : Asstt. Year. 2015-16 ITA No. 1029/Del/2020 : Asstt. Year. 2015-16 ITA No. 1030/Del/2020 : Asstt. Year. 2015-16 ITA No. 1031/Del/2020 : Asstt. Year. 2015-16 ITA No. 1032/Del/2020 : Asstt. Year. 2015-16 ITA No. 1034/Del/2020 : Asstt. Year. 2014-15 ITA No. 1035/Del/2020 : Asstt. Year. 2014-15 ITA No. 1036/Del/2020 : Asstt. Year. 2014-15 ITA No. 1037/Del/2020 : Asstt. Year. 2014-15 ITA No. 1038/Del/2020 : A…

M/S. S P Chips Potato Pvt. Ltd, Ahmedabad vs. DCIT, Circle-4(1)(4), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 548/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2014-15
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R
Section 115JSection 143Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 548 /Ahd/2019 Assessment Year 2014-15 M/s. S.P. Chips Potato DY CIT, Pvt. Ltd. 34-APMC, C.J. Circle-4(1)(4), Market, Vasana, Tolnaka, Vs Ahmedabad Ahmedabad (Respondent) AN: AAICS5208B (Appellant) Assessee by: Shri Sanjay R. Shah, A.R. Revenue by: Shri Anshu Prakash, CIT-D.R. Date of hearing : 26-04-2022 Date of pronouncement : 29-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

DCIT, Circle- 3(2), New Delhi vs. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 6148/DEL/2017[2014-15]Status: DisposedITAT Delhi25 Oct 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, Circle- 3(2), New Delhi vs. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 6147/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Oct 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, New Delhi vs. M/S. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4362/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Oct 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, New Delhi vs. M/S. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4361/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Oct 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, New Delhi vs. M/S. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4360/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Oct 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…ak Bharati Corporation Ltd. vs. DCIT (2012) 23 taxmann.com 265 iii) Rohitasava Chand vs. CIT (2008) 306 ITR 242 (Del) iv) Anup Sharma vs. Addl. CIT (ITA No. 161/CHD/2012 order dated 26.08.2014, ITAT Chandigarh) v) Meeraj Estate & Developers vs. DCIT (2014) 148 ITD 166 (Agra Tri.) vi) K K Khullar vs. DCIT (2009) 116 ITD 301 (Del) vii) Dwarkadas Kesardeo Morarka vs. CIT (1962) 44 ITR 529 (SC) viii) C. K. Gangadharan vs. CIT (2008) 72 Taxman 87 (SC) ix) CIT vs. Swapna Roy (2011) 331 ITR 367 (Allah) 21. We have heard both the parties and perused all the relevant material available on record. The CIT(A) accept…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…ak Bharati Corporation Ltd. vs. DCIT (2012) 23 taxmann.com 265 iii) Rohitasava Chand vs. CIT (2008) 306 ITR 242 (Del) iv) Anup Sharma vs. Addl. CIT (ITA No. 161/CHD/2012 order dated 26.08.2014, ITAT Chandigarh) v) Meeraj Estate & Developers vs. DCIT (2014) 148 ITD 166 (Agra Tri.) vi) K K Khullar vs. DCIT (2009) 116 ITD 301 (Del) vii) Dwarkadas Kesardeo Morarka vs. CIT (1962) 44 ITR 529 (SC) viii) C. K. Gangadharan vs. CIT (2008) 72 Taxman 87 (SC) ix) CIT vs. Swapna Roy (2011) 331 ITR 367 (Allah) 21. We have heard both the parties and perused all the relevant material available on record. The CIT(A) accept…

Meeraj Estate & Developers v. DCIT (44 Taxmann.com 431) — Cited in 13 Judgments | BharatTax