Parthivi Constructions Pvt. Ltd. v. ACIT

213 TTJ 17Income Tax Appellate Tribunal2021#23638 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132(4)Section 133(6)Section 143(3)Section 144Section 147Section 148Section 151Section 234A

Issues it is cited on

salaryprescribedpersontotal incomebusinessdocumentinterest

Judgments citing Parthivi Constructions Pvt. Ltd. v. ACIT

DCIT, Central Circle-2(3), Mumbai vs. Avinash Construction, Pune

In the result, the appeal of the Revenue is allowed

ITA 4245/MUM/2025[2017]Status: DisposedITAT Mumbai02 Dec 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2017-18 Dcit, Central Circle-2(3), Avinash Construction, Room No. 803, 8Th Floor, Abil House 2, Old Cgo Annexe Building, Vs. Ganesh Khind Road, M.K.Road, Range Hill Corner, Mumbai-400020. Pune-411007. Pan : Aaefa6358H (Appellant) (Respondent)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 132Section 153ASection 40A(3)Section 69C

…t. Ltd. v. ACIT IT (SS) A No. 289 292/Ahmedabad/2018] vi. Dhanvarsha Builders and Developers Pvt. Ltd. v. DCIT [102 ITD 375 (Pune) vii. Parthivi Constructions Pvt. Ltd. v. ACIT [ITA Nos. 93- 99/Raipur/2019] viii. DCIT v. GSNR Rice Industries Pvt. Ltd. ((2021) 213 TTJ 17 (Chennai). 6.11 Recently, Hon'ble ITAT, Mumbai bench vide its order dated 17.03.2025 in the case of M/s. Ganadhish GNP vs. DCIT Circle 6(1), Mumbai decided the similar issue in favour of assessee. The relevant portion of order is reproduced as under: "These five appeals filed by the Revenue and the assessee are pertained to A.Y. 2019-20 to A.Y.…

M/S. H & F Games Pvt. Ltd., Bellandur, Marathahalli, Bengaluru vs. Deputy Commissioner of Income Tax - Central Circle - 1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 & AY 2014-15

ITA 1552/BANG/2025[2014-15]Status: DisposedITAT Bangalore28 Nov 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Balram Rao, AdvFor Respondent: Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore
Section 133(6)Section 147Section 148Section 234A

…d by the assessee and therefore addition cannot be made u/s. 68. The coordinate bench of ITAT has explained the books of accounts in the case of DCIT vs GSNR Rice Industries S(P.) LTD reported in [2021] 128 taxmann.com 433 (Chennai - Trib.)/[2021] 90 ITR 114/ 213 TTJ 17. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous year to record day to day transactions of its business including ledgers, day-books, cash books, account books and other books…

M/S. H & F Games Pvt. Ltd., Bellandur vs. Deputy Commissioner of Income Tax - Central Circle - 1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 & AY 2014-15

ITA 1551/BANG/2025[2013-14]Status: DisposedITAT Bangalore28 Nov 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Balram Rao, AdvFor Respondent: Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore
Section 133(6)Section 147Section 148Section 234A

…d by the assessee and therefore addition cannot be made u/s. 68. The coordinate bench of ITAT has explained the books of accounts in the case of DCIT vs GSNR Rice Industries S(P.) LTD reported in [2021] 128 taxmann.com 433 (Chennai - Trib.)/[2021] 90 ITR 114/ 213 TTJ 17. In this judgement it has been held as under:- "From the definition of 'books' or 'books of account', it is abundantly clear that books of account means regular books of account maintained by the assessee for any previous year to record day to day transactions of its business including ledgers, day-books, cash books, account books and other books…

Parthivi Constructions Pvt. Ltd. v. ACIT (213 TTJ 17) — Cited in 3 Judgments | BharatTax