Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia v. CIT (Central)

186 ITR 313High Court1990#4808 most cited

What is Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia v. CIT (Central) authority for?

The case addresses the taxability of cash withdrawn from sub-contractors' bank accounts by employees of a civil contractor engaged in infrastructure development. The revenue observed these withdrawals during search proceedings, indicating potential issues with the assessee's tax compliance.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Also referred to as

R. Dalmia v. CIT · 186 ITR 313 · Section 68 · cash withdrawals · sub-contractors · search proceedings · unexplained money · unexplained cash credits · undisclosed income · civil contractor · infrastructure development

Sections most often in play

Section 68Section 143(3)Section 147Section 148Section 36(1)(vii)Section 36(2)Section 37Section 56(2)(viib)

Issues it is cited on

section 36(2)(i)section 36(2)section 56(2)(viib)valuation of sharessection 36(1)(vii)section 36(1)section 36section 37notice under section 148section 68section 11previous year

Judgments citing Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia v. CIT (Central)

Tutor Investment and Finance Pvt Ltd, Mumbai vs. DCIT, Central Circle 6(4), Mumbai

In the result, the orders of the ld

ITA 289/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Mar 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Snehal Shah, CAFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(3)Section 147Section 148Section 56(2)(viib)Section 68

…inciples of natural justice, but at the same time, opportunity is to be given for rebuttal to another party. As regards to the admission of the additional evidence, the Hon’ble Madras High Court in the case of Anaikar Trade and Estates (P) Ltd (No.2) vs. CIT, 186 ITR 313 has held as under: “The Tribunal has discretion to allow the production of additional evidence under Rule 29 of the ITAT Rules, 1963 if the Tribunal requires any document to be produced or affidavit to be filed to enable it to pass orders or for any other substantial cause, it may allow the document to be produced or the affidavits to be filed. E…

Tutor Investment and Finance Pvt Ltd, Mumbai vs. DCIT Central Circle 6(4), Mumbai

In the result, the orders of the ld

ITA 288/MUM/2025[2014-15]Status: DisposedITAT Mumbai24 Mar 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Snehal Shah, CAFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(3)Section 147Section 148Section 56(2)(viib)Section 68

…inciples of natural justice, but at the same time, opportunity is to be given for rebuttal to another party. As regards to the admission of the additional evidence, the Hon’ble Madras High Court in the case of Anaikar Trade and Estates (P) Ltd (No.2) vs. CIT, 186 ITR 313 has held as under: “The Tribunal has discretion to allow the production of additional evidence under Rule 29 of the ITAT Rules, 1963 if the Tribunal requires any document to be produced or affidavit to be filed to enable it to pass orders or for any other substantial cause, it may allow the document to be produced or the affidavits to be filed. E…

Tutor Investment and Finance Pvt Ltd, Mumbai vs. DCIT, Central Circle 6(4), Mumbai

In the result, the orders of the ld

ITA 287/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Mar 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Snehal Shah, CAFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(3)Section 147Section 148Section 56(2)(viib)Section 68

…inciples of natural justice, but at the same time, opportunity is to be given for rebuttal to another party. As regards to the admission of the additional evidence, the Hon’ble Madras High Court in the case of Anaikar Trade and Estates (P) Ltd (No.2) vs. CIT, 186 ITR 313 has held as under: “The Tribunal has discretion to allow the production of additional evidence under Rule 29 of the ITAT Rules, 1963 if the Tribunal requires any document to be produced or affidavit to be filed to enable it to pass orders or for any other substantial cause, it may allow the document to be produced or the affidavits to be filed. E…

Jatin Garg, Chandigarh vs. Asstt. Commissioner of Income Tax, CC-2, Chandigarh

In the result, the appeal of the assessee is allowed

ITA 1019/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh12 Feb 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 69

…natural justice particularly the appellant's right of fair hearing, the relevant additional evidence should be admitted. Reliance was also placed on the decision of the Hon'ble Madras High Court in the case of Anaikar Trade and Estates (P) Ltd (No.2) vs. CIT 186 ITR 313 where the Hon’ble High Court has held as under: "The Tribunal has discretion to allow the production of additional evidence under Rule 29 of the ITAT Rules, 1963 if the Tribunal requires any document to be produced or affidavit to be filed to enable it to pass orders or for any other substantial cause, it may allow the document to be produced. Ev…

L & T Technology Services Limited, Mumbai vs. ACIT Circle 2(2)(1), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 2542/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Oct 2023AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blel & T Technology Services Limited V. Acit – Circle – 2(2)(1) L & T House, N.M. Marg Room No. 545, 5Th Floor Mumbai - 400001 Aaykar Bhavan, M.K. Road Mumbai - 400020 Pan: Aaccl4310P (Appellant) (Respondent) Assessee Represented By : Shri Nitesh Joshi Department Represented By : Shri Manoj Kumar

Section 144C(5)Section 14ASection 69CSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER L & T Technology Services Limited v. ACIT – Circle – 2(2)(1) L & T House, N.M. Marg Room No. 545, 5th Floor Mumbai - 400001 Aaykar Bhavan, M.K. Road Mumbai - 400020 PAN: AACCL4310P (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri Manoj Kumar Date of Conclusion of Hearing : 23.08.2023 Date of Pronouncement : 31.10.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

Shri Narotam Singh, Mansa vs. Income Tax Officer Ward -1(4), Mansa

In the result, both the appeals of the assessees are allowed

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR
Section 143(3)Section 147Section 148Section 151Section 45(3)

…nds of justice demand admission of such an evidence, the Tribunal can pass an order to that effect. “The Hon'ble Delhi High Court relied upon the following case while deciding the above said case:- • Analkar Trades and Estates (P.) Ltd. (No. 2) Vs. CIT [1990] 186 ITR 313 (Mad.) • R. Dalmia Vs. CIt [1978] 113 ITR 522 (Delhi) • R.S.S.. Shanmugam Pillai and Sons V. CIT [1974] 95 ITR 109 (Mad.) • ITO V. B.N. Bhattachayra [ 1978] 112 ITR 423 (Cal.) (iv) Decision of ITAT, Delhi ‘I’ Bench in the case of UOP LIC Vs. Additional Director of Income reported in 108 ITD 186 in which it was held that the additional evidence s…

Shri Tarlochan Singh, Mansa vs. Income Tax Officer Ward-1(4), Mansa

In the result, both the appeals of the assessees are allowed

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR
Section 143(3)Section 147Section 148Section 151Section 45(3)

…nds of justice demand admission of such an evidence, the Tribunal can pass an order to that effect. “The Hon'ble Delhi High Court relied upon the following case while deciding the above said case:- • Analkar Trades and Estates (P.) Ltd. (No. 2) Vs. CIT [1990] 186 ITR 313 (Mad.) • R. Dalmia Vs. CIt [1978] 113 ITR 522 (Delhi) • R.S.S.. Shanmugam Pillai and Sons V. CIT [1974] 95 ITR 109 (Mad.) • ITO V. B.N. Bhattachayra [ 1978] 112 ITR 423 (Cal.) (iv) Decision of ITAT, Delhi ‘I’ Bench in the case of UOP LIC Vs. Additional Director of Income reported in 108 ITD 186 in which it was held that the additional evidence s…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Dy. Commsioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited., Hyderabad

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…Plastiblends India Ltd., [2017] 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah Vs. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia Vs. CIT (Central), 113 ITR 522 19. Anaikar Traders & Estates Pvt. Ltd. Vs. CIT, 186 ITR 313 11. Considered the rival submissions and perused the material on record. From the records submitted before us, we notice that assessee is a civil contractor engaged in the development of infrastructure facilities. Assessee gets huge contracts from Government agencies and other agencies and assessee executes the above contracts by itself or alloc…

Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya, 112 ITR 423 18. R. Dalmia v. CIT (Central) (186 ITR 313) — Cited in 24 Judgments | BharatTax