PCIT v. Batliboi Environmental Engineering Ltd.

141 Taxmann.com 245High Court2022#2486 most cited

What is PCIT v. Batliboi Environmental Engineering Ltd. authority for?

When undisclosed purchases are detected, the addition to income should be restricted to the estimated gross profit margin on such purchases, considering industry standards and the assessee's own gross profit rate, rather than the entire value of the purchases.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Batliboi Environmental Engineering Ltd. · 446 ITR 238 · undisclosed purchases · profit estimation · gross profit margin · industry standards · addition to income · section 69C · reassessment · section 147 · section 148 · assessment of income.

Also reported as

446 ITR 238

Sections most often in play

Section 143(3)Section 147Section 148Section 153CSection 69CSection 133(6)Section 142(1)Section 153A

Issues it is cited on

section 142(3)section 89section 245c(1)section 147ofsection 245hsection 142(2)section 69dsection 80ia(4)(iii)section 245csection 245d(4)section 245daudi alteram partem

Judgments citing PCIT v. Batliboi Environmental Engineering Ltd.

Umesh Kumar Pandey, Durg vs. Income Tax Officer, Ward 2(1), Bhilai

In the result, this appeal of assessee is allowed for statistical purposes

ITA 42/RPR/2026[2021-22]Status: HeardITAT Raipur02 Apr 2026AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 42/Rpr/2026 (िनधा"रण वष" Assessment Year: 2021-22)

For Appellant: Shri Darshana Bhaiya, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(1)(a)Section 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं./ITA No: 42/RPR/2026 (िनधा"रण वष" Assessment Year: 2021-22) Umesh Kumar Pandey, Vs Income Tax Officer, Ward 2(1), Bhilai, LIG-244, Ward No. 14, 18/32 Bunglow, Sector 6, Kumhari Durg, Chhattisgarh-492001 Bhilai, Durg, Chhattisgarh-490006 PAN: BFWPP0145M (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee by : Shri Darshana Bhaiya, Advocate…

Harshad Himmatlal Rupani, Pune vs. ITO Ward 5(2), Pune

In the result the ground number 3 is allowed for Statistical

ITA 920/PUN/2025[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.920/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Harshad Himmatlal Rupani, V The Income Tax Officer, 101/102, Ashoka Building, S Ward-5(1), Pune. Green Valley Housing Society, Wanwadi, Pune – 411040. Pan: Adopr6163Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Mahavir Jain Revenue By Smt Neha Thakur – (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15 Dated 26.08.2024 Emanating From The Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961, Dated 22.11.2016. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 250Section 41(1)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.920/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15 Harshad Himmatlal Rupani, V The Income Tax Officer, 101/102, Ashoka Building, s Ward-5(1), Pune. Green Valley Housing Society, Wanwadi, Pune – 411040. PAN: ADOPR6163Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Mahavir Jain Revenue by Smt Neha Thakur – (Virtual) Date of hearing 21/01/2026 Date of pronouncement 28/01/2026 आदेश/ ORDER PER DR…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 931/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

Deputy Commissioner of Income Tax, Central Circle 3(1), Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1560/KOL/2025[2019-20]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-20
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

D.C.I.T., CC - 3(1), Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

Deputy Commissioner of Income Tax, Central Circle 3.1, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, CC - 3(3), Kolkata

ITA 1195/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-2018
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-. Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1194/KOL/2025[2016-2017]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-2017
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…king note of the gross profit margins of the appellant and having regard to the industry standards and the fact that other allied costs may have been debited to the regular books of accounts, and the decision of PCIT Vs Batliboi Environmental Engineering Ltd (446 ITR 238), Thold that estimation of profit at 8.01% on the undisclosed purchases of Rs.29,93,22,967/- is reasonable (as the AO himself has applied Gross Profit rate 8.01 percent), which works out to Rs.2,39,75,770/-, Accordingly, the addition to the extent of Rs.2.39,75,770/-is retained and the balance sum of Rs.27,53,47,197/- is directed to be deleted. T…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2208/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…ITA Nos. 2207 & 2208/DEL/2025 M/S LS CONTRACTORS PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S LS CONTRACTORS DCIT, PRIVATE LIMITED Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. ARA Centre, PAN No.AABCL8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri M P Rastogi, Advocate & Shri Shivam Malik,…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2207/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Nov 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…ITA Nos. 2207 & 2208/DEL/2025 M/S LS CONTRACTORS PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S LS CONTRACTORS DCIT, PRIVATE LIMITED Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. ARA Centre, PAN No.AABCL8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri M P Rastogi, Advocate & Shri Shivam Malik,…

Surbhit Impex Private Limited, Mumbai vs. Principal Commissioner of Income Tax -8, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2570/MUM/2025[2018-19]Status: DisposedITAT Mumbai27 Oct 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Prabhash Shankar

For Appellant: Shri K. Shivaram Sr. Adv.& Shri Shashi Bekkal, ARFor Respondent: Shri Vivek Perampurna, (CIT-DR)
Section 147Section 263Section 41(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2570/MUM/2025 (A.Y. 2018-19) Surbhit Impex Limited 412/413 Mandvi Navjeevan, 121/127, Kazi Sayed Street, Mumbai 400 003, Maharashtra Private v/s. Principal Commissioner of Income Tax 8, Room No. 611, 6th Floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai – 400 020, Maharashtra बनाम स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCS4949J Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri K. Shivaram Sr. Adv.& Shri Shashi Bekkal, AR Respondent by: Shri Vivek Pera…

Dy Commissioner of Income Tax Circle 7 Pune, Pune vs. Kumar Housing Corporation Private Limited, Pune

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 341/PUN/2025[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. DCIT, Circle – 14, (Successor to Kumar Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2013-14 DCIT, Circle – 14, Kumar Urban Development Pvt. Ltd. Pune (Successor to Kumar Housing Vs. Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2014-15 Kumar Urban D…

Kumar Urban Development Pvt. Ltd (Successor Kumar Housing Corpn. Pvt Ltd), Pune vs. DCIT Circle 14, Pune

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 2875/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. DCIT, Circle – 14, (Successor to Kumar Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2013-14 DCIT, Circle – 14, Kumar Urban Development Pvt. Ltd. Pune (Successor to Kumar Housing Vs. Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2014-15 Kumar Urban D…

Kumar Urban Development Pvt. Ltd (Successor Kumar Housing Corporation Pvt Ltd), Pune vs. DCIT Circle 14, Pune

In the result, both the appeals filed by the assessee are allowed and the

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2875/PUN/2024 Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune 411001 PAN: AAACK7659N (Appellant) Vs. DCIT, Circle – 14, Pune (Respondent) ITA No.341/PUN/2025 Assessment Year : 2013-14 DCIT, Circle – 14, Pune Vs. Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) ITA No…

DCIT 42 1 1, Mumbai vs. Pratap Uttam Purohit, Mumbai

ITA 2042/MUM/2025[2014]Status: DisposedITAT Mumbai16 Jun 2025
For Appellant: Shri Bharat KumarFor Respondent: Shri R. A. Dhyani
Section 131(1)(d)Section 143(1)Section 250Section 41(1)(a)Section 68Section 69C

…| आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई | IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORESHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आयकर अपीलसं./ITA No.2042/MUM/2025 (निर्धारणवर्ष / Assessment Year :2014-) DCIT 42(1)(1) v/s. Room No. 732, Kautilya बनाम Bhavan, BKC, Maharashtra-400051 Pratap Uttam Purohit 307, Jalaram Business Centre, Ganjawala Lane, Chamunda Circle, Borivali West, Maharastra-400092 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AHCPP6451F Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारितीकी ओर से/Assessee by: Shri Bharat Kumar राजस्वकीओरसे /Reve…