N.K. Proteins Ltd. v. DCIT

84 Taxmann.com 195Supreme Court of India2017#446 most cited

What is N.K. Proteins Ltd. v. DCIT authority for?

When purchases are found to be entirely bogus and based on fictitious invoices from non-existent or unconfirmed suppliers, the entire amount of such purchases is liable to be added back as unexplained expenditure, not merely a percentage thereof.

204

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

N.K. Proteins Ltd. v. DCIT · 84 Taxmann.com 195 · Section 69C · Section 145(3) · bogus purchases · unexplained expenditure · fictitious invoices · accommodation entry · entire purchases addition · rejection of books of account · genuineness of transaction · hawala purchase

Sections most often in play

Section 143(3)Section 69CSection 147Section 148Section 133(6)Section 68Section 133ASection 263

Issues it is cited on

rejection of books of accountsection 69csection 145(3)accommodation entrysection 145unexplained expenditurechange of opinionentry operatorsection 133(6)reassessment proceedingsgenuineness of the transactionsection 151

Judgments citing N.K. Proteins Ltd. v. DCIT

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2321/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2320/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2319/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2263/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2262/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2271/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Nitin Mangla, Delhi vs. PCIT-15, Delhi

In the result, appeal of the assessee is allowed

ITA 2693/DEL/2025[2021-22]Status: DisposedITAT Delhi10 Apr 2026AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2021-22] Nitin Mangla Vs Pcit-15 D-15, Ground Floor, Delhi Vikaspuri, New Delhi- 110018. Pan-Ajbpm5834C Appellant Respondent Appellant By Shri Shantanu Kanungo, Adv. & Ms. Sayantani Kanungo, Adv. Respondent By Ms. Pooja Swaroop, Cit Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 10.04.2026

Section 132Section 133(6)Section 142(1)Section 143(2)Section 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22] Nitin Mangla vs PCIT-15 D-15, Ground Floor, Delhi Vikaspuri, New Delhi- 110018. PAN-AJBPM5834C APPELLANT RESPONDENT Appellant by Shri Shantanu Kanungo, Adv. & Ms. Sayantani Kanungo, Adv. Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 10.04.2026 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 27.03.2025 by Ld. Pr. Commissioner of Income Tax, Delhi-5…

Cone Craft Paper Pvt Ltd, Delhi vs. PCIT-1, Delhi

In the result, the appeal of the assessee is accordingly allowed

ITA 3592/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 133(6)Section 142(1)Section 143(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.3592/Del/2025, A.Y. 2021-22 M/s. Cone Craft Paper Principal Commissioner of Pvt. Ltd. Income Tax, 2/37 4th Floor, Vs. Delhi-1, ANSARI ROAD, Dariya Ganj, Central Delhi PIN: 110002 New Delhi PAN: AAACC5135H (Appellant) (Respondent) Appellant by Sh. Gaurav Kalra, AR Respondent by Ms. Amisha S Gupt, CIT DR Date of Hearing 10/12/2025 Date of Pronouncement 29/01/2026 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. The appeal is directed against the order dated…

Income Tax Officer, Income Tax vs. Mohinder Kumr, Prashant Vihar

ITA 1652/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2018-19 With Ita No.1652/Del/2024 With C.O. No. 22/Del/2025 Assessment Year: 2021-22 Income Tax Officer, Vs. Sh. Mohinder Kumar, Civic Centre, C-3/8, Block-C, Delhi Prasant Vihar, Delhi Pan: Aahpk7777R (Appellant) (Respondent/Cross-Objector) Assessee By Dr. Rakesh Gupta, Adv. Ms. Shilpa Gupta, Ca Sh. Deepesh Garg, Adv. Department By Ms. Amish S. Gupt, Cit(Dr) Date Of Hearing 21.01.2026 Date Of Pronouncement 22.01.2026 Order Per Satbeer Singh Godara, Jm The Instant Batch Of Three Cases Pertains To The Single Assessee Herein Sh. Mohinder Kumar. The Revenue & The Assessee Filed Their Respective Appeals Ita No.1652/Del/2024 & C.O. No. 22/Del/2025 For Assessment Year 2021-22 Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2018-19 With ITA No.1652/Del/2024 with C.O. No. 22/Del/2025 Assessment Year: 2021-22 Income Tax Officer, Vs. Sh. Mohinder Kumar, Civic Centre, C-3/8, Block-C, Delhi Prasant Vihar, Delhi PAN: AAHPK7777R (Appellant) (Respondent/cross-objector) Assessee by Dr. Rakesh Gupta, Adv. Ms. Shilpa Gupta, CA Sh. Deepesh Garg, Adv. Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 21.01.2026 Date of pronouncement 22.01.2026 ORDER PER SATBEER SINGH…

Axis Infoline P Ltd, Delhi vs. PCIT-1, Delhi

In the result, appeal of the assessee is allowed

ITA 2613/DEL/2025[2021-22]Status: DisposedITAT Delhi02 Jan 2026AY 2021-22

Bench: Shri Mahavir Singh, Hon’Ble & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.2613/Del/2025 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Axis Infoline P. Ltd., Principal Commissioner Of Income 196/16B, 2Nd Floor, Vs. Tax, Ramesh Market, East Of Kailash, Income Tax Office, Delhi-1. Nehru Nagar, South Delhi. Delhi. Pan No.Aadca9862C अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 263

…ITA No.2613/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2613/Del/2025 िनधा"रणवष"/Assessment Year: 2021-22 बनाम AXIS INFOLINE P. LTD., PRINCIPAL COMMISSIONER OF INCOME 196/16B, 2nd Floor, Vs. TAX, Ramesh Market, East of Kailash, Income Tax Office, Delhi-1. Nehru Nagar, South Delhi. Delhi. PAN No.AADCA9862C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ved Jain, Advocate and Shri Ayush Garg, CA Revenue by Ms. Pooja Swaroop, CIT DR सुनवाईक"तारीख/ Date of hearing: 18.12.202…

Assistant Commissioner of Income Tax, Delhi vs. The Indure Private Limited, Delhi

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 4640/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Assistant Commissioner Of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part Ii, Delhi South Delhi 1100 48 Pan :Aaact0121C (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant Commissioner of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part II, Delhi South Delhi 1100 48 PAN :AAACT0121C (Appellant) (Respondent) Department by S/Shri Ashwani Kumar & Ankur Agarwal, CAs. Assessee by Shri Om Prakash, Sr. DR Date of hearing 30.10.2025 Date of pronouncement 31.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the Department of Revenue is against order dated 0…

Imran Ahmad, Moradabad, Uttar Pradesh vs. Income Tax Officer, Moradabad

Appeal is partly allowed

ITA 3490/DEL/2025[2013-2014]Status: DisposedITAT Delhi03 Dec 2025AY 2013-2014
Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Imran Ahmad, Vs. Income Tax officer, Gali No. 10, Ashrafi Empire, Civil Line, Zahid Nagar, Karoola, Moradabad Moradabad PAN: AEFPA3482F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 03.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Fac…

Assistant Commissioner of Income Tax, Central Circle-3(1), Kolkata vs. Rajshri Iron Industries Private Limited, Kolkata

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

ITA 2388/KOL/2024[2013]Status: DisposedITAT Kolkata21 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: S/Shri Praveen Kishore &
Section 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRISONJOY SARMA, JM ITA Nos.2385 & 2388/KOL/2024 (Assessment Years: 2018-19 & 2013-14) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110, Shantipally Kolkata-700107, Vs. Row, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCR9085R CO Nos. 47 & 46/KOL/2025 (Assessment Years: 2013-14 & 2018-19) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110,…

Assistant Commissioner of Income Tax, Central Circle-3(1), Kolkata vs. Rajshri Iron Industries Private Limited, Kolkata

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

ITA 2385/KOL/2024[2018]Status: DisposedITAT Kolkata21 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: S/Shri Praveen Kishore &
Section 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRISONJOY SARMA, JM ITA Nos.2385 & 2388/KOL/2024 (Assessment Years: 2018-19 & 2013-14) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110, Shantipally Kolkata-700107, Vs. Row, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCR9085R CO Nos. 47 & 46/KOL/2025 (Assessment Years: 2013-14 & 2018-19) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110,…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2682/MUM/2022[2020-21]Status: DisposedITAT Mumbai18 Nov 2025AY 2020-21

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2665/Mum/2022 (Assessment Year: 2013-14) I.T.A. No. 2669/Mum/2022 (Assessment Year: 2014-15) I.T.A. No. 2670/Mum/2022 (Assessment Year: 2016-17) I.T.A. No. 2671/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 2677/Mum/2022 (Assessment Year: 2017-18) I.T.A. No. 2676/Mum/2022 (Assessment Year: 2015-16) I.T.A. No. 2681/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2682/Mum/2022 (Assessment Year: 2020-21) DCIT, CC-5(1), M/s Skyway Infra Projects Pvt. Ltd., Room No. 1928, 19th Floor…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2681/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 Nov 2025AY 2018-19

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2665/Mum/2022 (Assessment Year: 2013-14) I.T.A. No. 2669/Mum/2022 (Assessment Year: 2014-15) I.T.A. No. 2670/Mum/2022 (Assessment Year: 2016-17) I.T.A. No. 2671/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 2677/Mum/2022 (Assessment Year: 2017-18) I.T.A. No. 2676/Mum/2022 (Assessment Year: 2015-16) I.T.A. No. 2681/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2682/Mum/2022 (Assessment Year: 2020-21) DCIT, CC-5(1), M/s Skyway Infra Projects Pvt. Ltd., Room No. 1928, 19th Floor…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2677/MUM/2022[2017-18]Status: DisposedITAT Mumbai18 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2665/Mum/2022 (Assessment Year: 2013-14) I.T.A. No. 2669/Mum/2022 (Assessment Year: 2014-15) I.T.A. No. 2670/Mum/2022 (Assessment Year: 2016-17) I.T.A. No. 2671/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 2677/Mum/2022 (Assessment Year: 2017-18) I.T.A. No. 2676/Mum/2022 (Assessment Year: 2015-16) I.T.A. No. 2681/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2682/Mum/2022 (Assessment Year: 2020-21) DCIT, CC-5(1), M/s Skyway Infra Projects Pvt. Ltd., Room No. 1928, 19th Floor…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2676/MUM/2022[2015-16]Status: DisposedITAT Mumbai18 Nov 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2665/Mum/2022 (Assessment Year: 2013-14) I.T.A. No. 2669/Mum/2022 (Assessment Year: 2014-15) I.T.A. No. 2670/Mum/2022 (Assessment Year: 2016-17) I.T.A. No. 2671/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 2677/Mum/2022 (Assessment Year: 2017-18) I.T.A. No. 2676/Mum/2022 (Assessment Year: 2015-16) I.T.A. No. 2681/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2682/Mum/2022 (Assessment Year: 2020-21) DCIT, CC-5(1), M/s Skyway Infra Projects Pvt. Ltd., Room No. 1928, 19th Floor…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2671/MUM/2022[2019-20]Status: DisposedITAT Mumbai18 Nov 2025AY 2019-20

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2665/Mum/2022 (Assessment Year: 2013-14) I.T.A. No. 2669/Mum/2022 (Assessment Year: 2014-15) I.T.A. No. 2670/Mum/2022 (Assessment Year: 2016-17) I.T.A. No. 2671/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 2677/Mum/2022 (Assessment Year: 2017-18) I.T.A. No. 2676/Mum/2022 (Assessment Year: 2015-16) I.T.A. No. 2681/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2682/Mum/2022 (Assessment Year: 2020-21) DCIT, CC-5(1), M/s Skyway Infra Projects Pvt. Ltd., Room No. 1928, 19th Floor…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2670/MUM/2022[2016-2017]Status: DisposedITAT Mumbai18 Nov 2025AY 2016-2017

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2665/Mum/2022 (Assessment Year: 2013-14) I.T.A. No. 2669/Mum/2022 (Assessment Year: 2014-15) I.T.A. No. 2670/Mum/2022 (Assessment Year: 2016-17) I.T.A. No. 2671/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 2677/Mum/2022 (Assessment Year: 2017-18) I.T.A. No. 2676/Mum/2022 (Assessment Year: 2015-16) I.T.A. No. 2681/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2682/Mum/2022 (Assessment Year: 2020-21) DCIT, CC-5(1), M/s Skyway Infra Projects Pvt. Ltd., Room No. 1928, 19th Floor…