PCIT v. Nexus Builders and Developers (p.) Ltd.

134 Taxmann.com 82High Court2022#13362 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 115BBESection 132(1)Section 143(3)Section 153ASection 2(g)Section 292CSection 69

Issues it is cited on

circle ratesection 48section 132(4a)section 69bsection 292csection 50csection 50loose papersfair market valuesection 201documents seizedsection 115bb

Judgments citing PCIT v. Nexus Builders and Developers (p.) Ltd.

Kanta Devi Jain, Jaipur vs. DCIT, Central-Circle 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 860/JPR/2024[2014-2015]Status: DisposedITAT Jaipur05 Sept 2024AY 2014-2015

Bench: The Hearing Of The Appeal.”

For Appellant: Sh. Tanuj Agarwal, AdvFor Respondent: Sh. Ajay Malik, CIT
Section 132(1)Section 139Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 860/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Kanta Devi Jain DCIT, Vs. 112, Taruchhaya Nagar, Central Circle-01, Sanganer, Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABKPJ 0550 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tanuj Agarwal, Adv. jktLo dh vksj ls@ Re…

DCIT, CC Gzbd, Ghaziabad vs. Yugank Goyal, Ghaziabad

ITA 1808/DEL/2021[2015-16]Status: DisposedITAT Delhi19 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

DCIT CC, Gzbd vs. Bankey Behari Goyal, Agra

ITA 1807/DEL/2021[2017-2018]Status: DisposedITAT Delhi19 Jan 2023AY 2017-2018

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Maanya Goyal, Uttar Pradesh vs. DCIT, Central Circle, Ghaziabad, Gzbd

ITA 1536/DEL/2021[2018-2019]Status: DisposedITAT Delhi19 Jan 2023AY 2018-2019

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Bankey Behari Goyal, Agra (U.P) vs. DCIT, Central Circle Ghaziabad, Uttarpradesh

ITA 1535/DEL/2021[2018-2019]Status: DisposedITAT Delhi19 Jan 2023AY 2018-2019

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Yugank Goyal, Agra vs. DCIT, CC, Ghaziabad

ITA 1534/DEL/2021[2015-16]Status: DisposedITAT Delhi19 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Ani Bala Goyal, Agra vs. DCIT, CC, Ghaizabad

ITA 1533/DEL/2021[2018-19]Status: DisposedITAT Delhi19 Jan 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

PCIT v. Nexus Builders and Developers (p.) Ltd. (134 Taxmann.com 82) — Cited in 7 Judgments | BharatTax