PCIT v. Lakesh Handa

399 ITR 305Reported decision2017#11612 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Judgments citing PCIT v. Lakesh Handa

Dilip Buildcon Ltd, Bhopal vs. DCIT Central-1, Bhopal

In the result, appeal of Assessee is allowed

ITA 163/IND/2021[2018-19]Status: DisposedITAT Indore20 Oct 2022AY 2018-19

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

Section 143(2)Section 143(3)Section 32(1)(iia)Section 32A

…rer, reliance was placed on following decisions: 1. Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2. Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3. PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 4. Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturing process of making bituminous concrete (Bituminous mi…

Thed CIT, Central-1, Bhopal vs. M/S Dilip Buildcon Ltd, Bhopal

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…cturer, reliance was placed on following decisions: 1.Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2.Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3.PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others 4.Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturin…

Shri Dilip Buildcon Ltd, Bhopal vs. DCIT Central -1, Bhopal

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…cturer, reliance was placed on following decisions: 1.Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2.Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3.PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others 4.Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturin…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…cturer, reliance was placed on following decisions: 1.Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2.Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3.PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others 4.Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturin…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…cturer, reliance was placed on following decisions: 1.Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2.Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3.PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others 4.Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturin…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…cturer, reliance was placed on following decisions: 1.Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2.Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3.PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others 4.Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturin…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…cturer, reliance was placed on following decisions: 1.Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2.Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3.PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others 4.Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturin…

Deputy Commissioner of Income Tax (Central)-1, Bhopal vs. Dilip Buildcon Limited, Bhopal

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…cturer, reliance was placed on following decisions: 1.Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2.Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3.PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others 4.Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturin…

Dilip Buildcon Limited, Bhopal vs. Deputy Commissioner of Income Tax (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…cturer, reliance was placed on following decisions: 1.Bhaskar Narayan Hardikar and Anr. Vs. S.G. Daithankar and Ors. Reported in AIR 1971 Bom 188 2.Suresh Lohiya vs. State of Maharashtra and Anr. (SC)dated 23.08.1996 3.PCIT vs. Lakesh Handa reported in [2017] 399 ITR 305 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others 4.Prestige Engineering India Ltd. vs. CCE reported in 1994 SCC (6) 465 5. Smt. Kasturi (Dead) By L.Rs vs Gaon Sabha reported in 1989 SCR (3) 591 23.3. Further Ld. counsel for the assessee mentioned about steps used in the manufacturing process for making various sizes of bolder, manufacturin…

PCIT v. Lakesh Handa (399 ITR 305) — Cited in 9 Judgments | BharatTax