What is Nagarjuna Construction Co. Ltd. v. Dy. CIT authority for?

Additions cannot be made solely based on unsigned note books or loose slips seized during a search without corroborative material or an established nexus to the accrual or receipt of income, as such documents lack independent evidentiary value.

How many judgments cite Nagarjuna Construction Co. Ltd. v. Dy. CIT?

50 judgments on BharatTax cite Nagarjuna Construction Co. Ltd. v. Dy. CIT (23 Taxmann.com 239), spanning 2018 to 2025.

Which sections of the Income Tax Act does Nagarjuna Construction Co. Ltd. v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 132(4), Section 132(4A), Section 292C, Section 132, Section 143(3), Section 153A.

Nagarjuna Construction Co. Ltd. v. Dy. CIT (23 Taxmann.com 239)

ACIT, CC, AGRA, AGRA vs. M/S. UNITED FARM PRODUCT PRIVATE LIMITED, AGRA

In the result, appeal preferred by the revenue is dismissed

ITA 299/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, CC, vs. M/s. United Farm Product Pvt. Ltd., 2/220, 2nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (PAN :AACCU2505M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 O R D E R PER S. RIFAUR RAHMAN,AM: 1. This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Central Circle – 1(3), Bysani Srinath Mamatha, Bengaluru. (ITA Nos.405-410) 75/11475/114, Surveyor Street, . Basavanagudi, Bengaluru. PAN – AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 402/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Central Circle – 1(3), Bysani Srinath Mamatha, Bengaluru. (ITA Nos.405-410) 75/11475/114, Surveyor Street, . Basavanagudi, Bengaluru. PAN – AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

In the result, all the appeals of the Revenue and Cross-Objections

ITA 3192/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3188 To 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 To 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The Acit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. : : : : Kasthoori Raja Dhanush, Old No.16/5, New No.33/5, Rajamannar Street, Thyagaraya Nagar, Chennai-600 017. [Pan: Actpv 0618 E] (प्रत्यर्थी/Respondent/Cross- Objector) Mrs. Sheila Parthasarthy, Cit Mr. N. Arjun Raj, Advocate 28.04.2025 30.06.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) 19, Chennai (Hereinafter Referred To As `Ld.Cit(A) `) All Dated 17.10.2024 For The

Section 132Section 153ASection 15ASection 271D

…the Ld. CIT(A) had rightly held the impugned seized material to be unreliable and thereby deleted the addition impugned before us. Our view finds support from the decision of this Tribunal at Hyderabad in in case of Nagarjuna Construction Co. Ltd. v. Dy. CIT (52 SOT 178)wherein in similar factual context, it was held as under:- ".The basis for addition is only note book/loose slips. These note books/loose slips are unsigned documents. The Assessing Officer has not ==End of OCR for page 45== established nexus between the note book loose slips with accrual actual/receipt of interest. The note book/loose slips seize…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3190/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Jun 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT

Section 132Section 15A

…ned before us. Our view finds support from the decision of this Tribunal at Hyderabad in in case of the decision of this Tribunal at Hyderabad in in case of the decision of this Tribunal at Hyderabad in in case of Nagarjuna Construction Co. Ltd. v. Dy. CIT (52 SOT 178)wherein in similar wherein in similar Construction Co. Ltd. v. Dy. CIT (52 SOT 178) factual context, it was held as under: factual context, it was held as under:- "………….The basis for addition is only note book/loose slips. These note "………….The basis for addition is only note book/loose slips. These note "………….The basis for addition is only note…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3189/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Jun 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT

Section 132Section 15A

…ned before us. Our view finds support from the decision of this Tribunal at Hyderabad in in case of the decision of this Tribunal at Hyderabad in in case of the decision of this Tribunal at Hyderabad in in case of Nagarjuna Construction Co. Ltd. v. Dy. CIT (52 SOT 178)wherein in similar wherein in similar Construction Co. Ltd. v. Dy. CIT (52 SOT 178) factual context, it was held as under: factual context, it was held as under:- "………….The basis for addition is only note book/loose slips. These note "………….The basis for addition is only note book/loose slips. These note "………….The basis for addition is only note…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3188/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jun 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT

Section 132Section 15A

…ned before us. Our view finds support from the decision of this Tribunal at Hyderabad in in case of the decision of this Tribunal at Hyderabad in in case of the decision of this Tribunal at Hyderabad in in case of Nagarjuna Construction Co. Ltd. v. Dy. CIT (52 SOT 178)wherein in similar wherein in similar Construction Co. Ltd. v. Dy. CIT (52 SOT 178) factual context, it was held as under: factual context, it was held as under:- "………….The basis for addition is only note book/loose slips. These note "………….The basis for addition is only note book/loose slips. These note "………….The basis for addition is only note…

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, appeal of the Assessee is allowed

ITA 249/NAG/2022[2013-14]Status: DisposedITAT Nagpur09 Jun 2025AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member Atul Manoharrao Yamsanwar V. Acit – Central Circle – 2(1) Plot No. 33, Manoharrao Room No. 312, 3Rd Floor Khare Town, Dharampeth Aayakar Bhavan, Telangkhedi Road Nagpur - 440010 Civil Lines, Nagpur - 440001 Pan – Aaepy4543Q (Appellant) (Respondent)

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON’BLE ACCOUNTANT, MEMBER Atul Manoharrao Yamsanwar v. ACIT – Central Circle – 2(1) Plot No. 33, Manoharrao Room No. 312, 3rd Floor Khare Town, Dharampeth Aayakar Bhavan, Telangkhedi Road Nagpur - 440010 Civil Lines, Nagpur - 440001 PAN – AAEPY4543Q (Appellant) (Respondent) Assessee Represented by : Shri Saket Bhattad, Advocate Revenue Represented by : Shri Sandipkumar Salunke, CIT(DR) Date of conclusion of hearing : 18.03.2025 Date of pronouncement of order : 09/06/2025 O R D E R P…

RISHABH STEEL SUPPLIER,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

PRIYANSI CORPORATION,DIST RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT,…

NARENDRAKUMAR BHANWERLAL NIMBAVAT HUF,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

MAHAVIR IMPEX,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

CHAMPALAL COMPANY,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 405/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector- 8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJ…

OSWAL AGRICOMM PRIVATE LIMITED,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

OSWAL PETROCHEM,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for

ITA 402/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJ…

SHRI RAMJI HAMIR VIRDA,GANDHIDHAM vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 400/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

SRI. D. K SHIVAKUMAR ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel

Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri. D. K. Shivakumar, Vs. DCIT, No.252, “Kenkkeri” 18th Cross, Circle – 1(4), Upper Palace Orchards, Bangalore. Sadashivanagar, Bangalore – 560 080. PAN : AKKPS 1306 F APPELLANT RESPONDENT Assessee by : S/Shri. Chandrasekhar and Narendra Sharma, Advocates Revenue by : Shri.Y. V. Raviraj, Sr. Standing Counsel. Date of hearing : 10.01.2025 Date of Pronouncement : 21.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member This is an appeal…

GANRAJ HOMES LLP ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, all the three appeals filed by the assessee are allowed

ITA 879/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

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

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &

Section 132Section 133ASection 143(2)Section 153A

…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.878, 879 & 874/PUN/2024 Assessment years : 2017-18, 2018-19 & 2019-20 Ganraj Homes LLP ACIT, Central Circle 2(3), San Mahu Complex, Office N5, Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAPFG7304Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Khairnar CIT-DR & Ramnath P Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the as…

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, all the three appeals filed by the assessee are allowed

ITA 878/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

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

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &

Section 132Section 133ASection 143(2)Section 153A

…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.878, 879 & 874/PUN/2024 Assessment years : 2017-18, 2018-19 & 2019-20 Ganraj Homes LLP ACIT, Central Circle 2(3), San Mahu Complex, Office N5, Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAPFG7304Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Khairnar CIT-DR & Ramnath P Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the as…

Nagarjuna Construction Co. Ltd. v. Dy. CIT

What is Nagarjuna Construction Co. Ltd. v. Dy. CIT authority for?

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Issues it is cited on

Judgments citing Nagarjuna Construction Co. Ltd. v. Dy. CIT

ACIT, CC, AGRA, AGRA vs. M/S. UNITED FARM PRODUCT PRIVATE LIMITED, AGRA

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

RISHABH STEEL SUPPLIER,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

PRIYANSI CORPORATION,DIST RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

NARENDRAKUMAR BHANWERLAL NIMBAVAT HUF,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

MAHAVIR IMPEX,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

CHAMPALAL COMPANY,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

OSWAL AGRICOMM PRIVATE LIMITED,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

OSWAL PETROCHEM,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

SHRI RAMJI HAMIR VIRDA,GANDHIDHAM vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT

SRI. D. K SHIVAKUMAR ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

GANRAJ HOMES LLP ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE