PCIT v. Meenakshi Overseas Pvt. Ltd.

395 ITR 677High Court2017#149 most cited

What is PCIT v. Meenakshi Overseas Pvt. Ltd. authority for?

Reassessment proceedings initiated solely based on an investigation wing/appraisal report, without the Assessing Officer's independent application of mind to form a 'reason to believe' that income has escaped assessment, are beyond jurisdiction, bad in law, and void ab initio.

471

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

PCIT v. Meenakshi Overseas Pvt. Ltd. · Section 148 · Section 147 · reopening of assessment · reason to believe · independent application of mind · borrowed satisfaction · investigation report · reassessment proceedings invalid · non application of mind · escapement of income

Also reported as

82 Taxmann.com 300

Sections most often in play

Section 148Section 147Section 143(3)Section 68Section 151Section 142(1)Section 132Section 143(1)
Read the full judgment

Issues it is cited on

borrowed satisfactionlive linksection 151(1)tangible materialmaterial facts necessary for assessmentsection 148(2)kelvinatornon application of mindreason to believereopening of assessmentescapement of incomemere change of opinion

Judgments citing PCIT v. Meenakshi Overseas Pvt. Ltd.

M/S Vinayak Financial Consultants Private Limited, Kolkata vs. D.C.I.T., Central Circle-4(1), Kolkata

In the result, appeal of the assessee is partly allowed for statistical

ITA 2695/KOL/2024[2013-14]Status: DisposedITAT Kolkata10 Jul 2025AY 2013-14

Bench: Shri George Mathan

For Appellant: Shri A.K.Tulsyan & Shri RobinFor Respondent: Smt. Madhumita Das, Sr.DR
Section 139(1)Section 143(1)Section 147Section 148

…ition m law that reopening notice has to be issued by the Assessing Office on its own satisfaction and not on borrowed satisfaction." .8 Decision (dt.26.05.2017) by the Hon'ble High Court of Delhl in the case of Pr CIT-6 vs Meenakshi Overseas Pvt. Ltd [(2017) 82 Taxmann.com 300]. In the said case, the retum of income filed by the assessee was at the stage of Intimation u/s 143(1) and the reassessment was resorted to on basis of information from DIT (Inv) that assessee had received accommodation entry from a beneficiary. The Hon'ble High Court held the reassessment proceedings as unlawful as the reasons failed to…

Harsh Comtrade Pvt Ltd, Surat vs. Income Tax Officer, Ward 5(4), Kolkata

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

ITA 225/KOL/2024[2012-13]Status: DisposedITAT Kolkata01 Jul 2025AY 2012-13

Bench: Shri George Mathanआयकर अपील सं/Ita No.225/Kol/2024 (नििाारण वर्ा / Assessment Year :2012-2013) Harsh Comtrade Private Limited, Vs Ito, Ward-5(4), Kolkata 1/A, Stuti Apartment, Near Ashok Panhouse, City Light, Surat, Gujarat Pan No. :Aabcg 8847 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Mehul Shah, Ar नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 01/07/2025 घोषणा की तारीख/Date Of Pronouncement : 01/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 28.12.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023-24/1059161646(1) For The Assessment Year 2012-2013. 2. Shri Mehul Shah, Ld. Ar Appeared On Behalf Of The Assessee & Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue. 3. At The Time Of Hearing, Ld. Ar Submitted That He Has Filed Written Submissions Before The Tribunal Which Has Been Placed In The Paper Book At Pages 90 To 104 Which Reads As Follows :- Before Income Tax Appellate Tribunal, Kolkata - 'Smc' Bench In The Case Of Harsh Comtrade Pvt. Ltd Sub: Written Submission For A.Y. 2012-13 Ref: Assessee'S Appeal No. 225/Kol/2024 Date Of Hearing: 21.08.2024 May It Please To Your Honour 1. In This Case, The Case Is Re-Opened On The Basis Of Reasons For Reopening Recorded On 23.03.2018. The Same Is Reproduced

For Respondent: Shri S.B. Chakraborthy, Addl. CIT-Sr.DR
Section 148

…law. Reliance in this respect can be placed on the decision of Hon'ble Supreme Court in the case of 'ITO vs. Lakhmani Mewal Das' reported in (1976) 103 ITR 437 (SC), of the Hon'ble Delhi High Court in the case of 'PCIT Vs. Meenakshi Overseas Ltd.' reported in 395 ITR 677 (Del.) and in the case of 'CIT vs. Atul Jain' reported in [2008] 299 ITR 383 (Delhi), further of the Hon'ble Punjab and Haryana High Court in the case of 'CIT vs. Paramjit Kaur reported in (2009) 311 ITR 38 (P&H)." 15. There is one more dimension to our main limb of argument. It is pertinent to note that the reason for re-opening talks about inco…

Mandeep Singh S/O Sh. Narinder Singh Village and Post Office Tarmala Malout District Muktsar, Muktsar vs. The Income Tax Officer Ward 2(5) Muktsar Jao Income Tax Officer Ward 2(2) Muktsar, Muktsar

In the result appeal of the assessee is allowed

ITA 645/ASR/2024[2012-2013]Status: DisposedITAT Amritsar30 Jun 2025AY 2012-2013

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

Section 131Section 133(6)Section 147Section 148Section 151Section 250Section 282Section 69A

…he fact remains that the AO did not have any material or was having wrong material to suggest that income of the assessee had escaped assessment.” iv) CIT vs Paramjit Kaur as reported in 311 ITR 38 (P& H HC) v) CIT vs Meenakshi Overseas Ltd. as reported in 395 ITR 677 vi) PCIT vs G G Pharma India Ltd. as reported in 384 ITR 147 vii) Smt Geeta Garg vs CIT as reported in 51 IT Rep 215 P& H HC viii) M/s Supertech Forgings (India) Pvt Ltd. vs DCIT in ITA No. 563/Asr/2018 order dated 25.08.2021. Further the appeal of the department has even been dismissed by the Hon’ble Punjab & Haryana HC vide order dated 05.…

Ram Singh, District Kaithal, Haryana vs. Income Tax Officer, Ward-1, Kaithal, Income Tax Office, Ambala Road

The appeal of the assessee is dismissed

ITA 920/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh30 Jun 2025AY 2012-13

Bench: The Appeal Is Finally Heard Or Disposed Of.

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 234ASection 69

…ed law that the AO must form his own belief after applying mind to the information, which is absent in this case. Reliance was placed on the following judicial precedents: a. PCIT v. G&G Pharma India Ltd. [384 ITR 147 (Del)] b. Meenakshi Overseas Pvt. Ltd. [395 ITR 677 (Del)] c. Signature Hotels Pvt. Ltd. v. ITO [338 ITR 51 (Del)] 5. On the merits of the addition, the Ld. AR submitted that: The assessee had duly filed a cash flow statement explaining sources of cash deposits. The cash deposits were out of earlier year’s withdrawals, agricultural income, and loans and advances from family and friends. The asse…

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati, Income Tas Officer

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…ls of deposits were available with the Ld. AO, he did not apply his mind regarding how or why such entries needed to be treated adversely. (v) The Ld. AR relied on certain case laws and most importantly on the case of Meenakshi Overseas Pvt. Ltd. reported in 395 ITR 677 (Delhi). During the course of discussion, while several cases were relied on but emphasise was also laid on the case of M/s SNG Developers Ltd. reported in 404 ITR 312 (Delhi). Through these cases it was argued that the Ld. AO could not have merely worked with “borrowed satisfaction” and hence the assumption of jurisdiction was illegal at best.…

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…ls of deposits were available with the Ld. AO, he did not apply his mind regarding how or why such entries needed to be treated adversely. (v) The Ld. AR relied on certain case laws and most importantly on the case of Meenakshi Overseas Pvt. Ltd. reported in 395 ITR 677 (Delhi). During the course of discussion, while several cases were relied on but emphasise was also laid on the case of M/s SNG Developers Ltd. reported in 404 ITR 312 (Delhi). Through these cases it was argued that the Ld. AO could not have merely worked with “borrowed satisfaction” and hence the assumption of jurisdiction was illegal at best.…

Mohinder Kumar, Sonipat Haryana vs. ITO Ward 3, Sonipat Haryana

Appeal is allowed

ITA 1224/DEL/2025[2011-12]Status: DisposedITAT Delhi24 Jun 2025AY 2011-12

Bench: Sh. Satbeer Singh Godaraita No. 1224/Del/2025 : Asstt. Year : 2011-12 Mohinder Kumar, Vs Income Tax Officer, H. No. 1063/23, Tirth Market, Ward-3, Sonipat, Haryana-131001 Sonipat, Haryana-131001 (Appellant) (Respondent) Pan No. Abcpk6594N Assessee By: Sh. Ravi Mohan Gupta, Adv. & Sh. Naman Gupta, Ca Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 24.06.2025 Date Of Pronouncement: 24.06.2025 Order This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071770303(1) Dated 01.01.2025, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ravi Mohan Gupta, Adv. &For Respondent: Ms. Indu Bala Saini, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1224/Del/2025 : Asstt. Year : 2011-12 Mohinder Kumar, Vs Income Tax Officer, H. No. 1063/23, Tirth Market, Ward-3, Sonipat, Haryana-131001 Sonipat, Haryana-131001 (APPELLANT) (RESPONDENT) PAN No. ABCPK6594N Assessee by: Sh. Ravi Mohan Gupta, Adv. & Sh. Naman Gupta, CA Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 24.06.2025 Date of Pronouncement: 24.06.2025 ORDER This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/N…

Avi Aggarwal, H.No. 171-R, Model Town, Ludhiana, Punjab vs. Assessment Unit NFAC, Delhi, Jao ITO Ward6(1), Aayakar Bhawan, Rishi Nagar, Ludhiana, Punjab

ITA 971/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jun 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 10Section 143(1)Section 148Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 971/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 Avi Aggarwal, बनाम The ITO H.No. 171-R, Model Town, Ward -6(1), Ludhiana, Punjab-141002 Ludhiana "ायी लेखा सं./PAN NO: AMJPA7843C अपीलाथ"/Appellant ""थ"/Respondent ( PHYSICAL HEARING ) िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुनवाई की तारीख/Dat…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 736/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 735/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 734/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam, Kerala vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 733/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Kerala

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 700/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Bhavan Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 699/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 698/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 697/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ktd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 696/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT, Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Allebasi Builders and Developers (P) Ltd, Attingal

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal and assessee’s cross objection stand dismissed

ITA 317/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 117/Coch/2024 – AY: 2015-16 Allebasi Builders and Developers DCIT, Central Circle Pvt. Ltd. Aayakar Bhavan, Karbala No. 1, Shelter, LMS Junction vs. Junction, Kollam 691001 Attingal P.O., Thiruvananthapuram [PAN: AAHCA0575C] (Appellant) (Respondent) ITA Nos. 317/Coch/2024 – AY: 2015-16 DCIT, Central Circle Allebasi Builders and Developers Aayakar Bhavan, Karbala Pvt. Ltd. vs. Junction, Kollam 691001 No. 1, Shelter, LMS Junction Attingal P.O., Thiruvananthapuram (Appellant) (Respondent) CO…