PCIT v. R.G. Buildwell Engineers Ltd.

99 Taxmann.com 284Supreme Court of India2018#1604 most cited

What is PCIT v. R.G. Buildwell Engineers Ltd. authority for?

The Assessing Officer cannot make ad-hoc disallowances of expenditure without proper justification, rejection of the assessee's books of accounts, or detailed examination of supporting evidence, merely based on conjectures or an increase in expenses. The Supreme Court upheld the deletion of such arbitrary additions.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. R.G. Buildwell Engineers Ltd. · 99 Taxmann.com 284 · Supreme Court 2018 · Section 37(1) · Section 143(3) · Section 145(3) · ad-hoc disallowance · expenditure disallowance · rejection of books of accounts · justification for disallowance · arbitrary addition · conjectures and surmises

Also reported as

99 Taxmann 284

Sections most often in play

Section 37(1)Section 143(3)Section 234BSection 234CSection 145(3)Section 10AASection 115JBSection 195

Issues it is cited on

section 250(2)tds on commissionsection 80ia(8)section 9(1)(vii)(b)section 195(2)section 269tsection 131(1)section 153a(1)(b)right to receivefees for included servicesstatement under section 132(4)retracted statement

Judgments citing PCIT v. R.G. Buildwell Engineers Ltd.

SUNDARAM ROADLINES,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1642/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad11 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 1642/Ahd/2025 Assessment Year: 2015-16 Sundaram Roadlines Income Tax Officer 208, Atlantis Enclave, Ward-3(3)(5), Opp. Maruti Row House Vs Ahmedabad Subash Chowk, Gurukul Road, Memnagar, Ahmedabad-380052 PAN: ABNFS4536K (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. Revenue Represented: Shri Nitin Kulkarni, Sr.D.R. Date of hearing : 25-02-2026 Date of pronouncement : 11-03-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER T…

RAKHI MONDAL,BIRBHUM vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2151/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 250Section 69A

…IN THE INCOMETAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2151/Kol/2025 (Assessment Year 2017-18) Rakhi Mondal, GC Mondal, Ahmadpur, Kagas Road, Ahmadpur, Birbhum - 731201 [PAN: BRQPM2781L] ……..…...…………….... Appellant vs. Assessment Unit, Income Tax Department, NFAC, Room No. 401, 2nd Floor, E-Ramp, Jawahar Lal Nehru Stadium, New Delhi – 110003 ……..…...…………….... Respondent Appearances by: Assessee represented by : Dilip Chatterjee, AR Department represented by : S.B. Chakraborthy, Addl. CIT, Sr. DR Date of concluding the hea…

ACIT CENTRAL CIRCLE-1 RAIPUR, RAIPUR vs. MARUTI CLEAN COAL AND POWER LIMITED, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 558/RPR/2025[2016-17]Status: DisposedITAT Raipur16 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. /It(Ss)A No.19/Rpr/2025 Co No.19/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Maruti Clean Coal & Power Limited 8Th Floor, Cbd Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 Pan: Aadcm4810C ……""यथ" / Respondent

For Appellant: S/shri Salil Kapoor &For Respondent: Shri Yogesh Kumar Sharma, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. /IT(SS)A No.19/RPR/2025 CO No.19/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Maruti Clean Coal and Power Limited 8th Floor, CBD Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 PAN: AADCM4810C ……""यथ" / Respondent आयकर अपील सं. / ITA No.558/RPR/2025 CO No.22/RPR/2025 "नधा"…

M/S SHIVANSH INFRAESTATE PVT.LTD.,LUCKNOW vs. DY. CIT RANGE-6, LUCKNOW

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

ITA 106/LKW/2024[2015-16]Status: DisposedITAT Lucknow13 Feb 2026AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 M/S Shivansh Infraestate Pvt. Ltd., Vs. The Deputy Commissioner Of 3Rd Floor, Block-A, Surajdeep Income Tax, Range-6, 3Rd Floor, Complex, 1-Jopling Road, 27/2, Raja Ram Mohan Rai Marg, Lucknow-226001 P.K. Complex, Lucknow Pan: Aaqcs5896P (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 20.11.2025 Date Of Pronouncement: 13.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Passed Under Section 250 Of The Income Tax Act, 1961 On 18.01.2024 Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Orders Of The Ld. Assessing Officer Dated 30.12.2017. The Grounds Of Appeal Are As Under:- “1- The Ld. Cit (A) Nfac Erred On Facts & In Law In Dismissing The Ground That Notice U/S 143(2) Was Issued By Ito-6(1) Lucknow On 01.04.2016 Without Appreciating That Jurisdiction Of Case Lies With Dcit, Range-6, Lucknow, Hence The Notice Issued By Ito-6(1) Is Without Jurisdiction & Invalid. Further, No Notice U/S 143(2) Has Been Issued By Jurisdictional Dcit, Range-Vi, Lucknow Within The Period As Per Section 143(2) Of L. T. Act. Hence The Present Assessment Is Invalid, Bad In Law & Liable To Be Quashed. 2- The Ld. C.I.T. (A) Upheld The Addition Without Appreciating That Ld. A. O. Rejected The Books Of Account & Instead Of Estimating The Net Profit, Additions Were Made On The Basis Of Same Books Of Account By Disallowing Expenses Under Different Heads Total Rs. 1,75,91,607/- & Addition U/S 68 R. W. S. 115Bbe Of I. T. Act For Rs. 1,32,78,833/- Which Is Contrary To The Provisions Of Law.

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Neeraj Kumar, CIT DR
Section 143(2)Section 145(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2015-16 M/s Shivansh Infraestate Pvt. Ltd., vs. The Deputy Commissioner of 3rd Floor, Block-A, Surajdeep Income Tax, Range-6, 3rd Floor, Complex, 1-Jopling Road, 27/2, Raja Ram Mohan Rai Marg, Lucknow-226001 P.K. Complex, Lucknow PAN: AAQCS5896P (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Neeraj Kumar, CIT DR Date of hearing: 20.11.2025 Date of pronouncement: 13.02.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: This i…

DCIT CENTRAL CIRCLE- 7(1), MUMBAI, MUMBAI vs. SAJJID AMIR KHAN, MUMBAI

In the result, the three appeals of revenue are dismissed and two

ITA 6687/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Jan 2026AY 2019-20

Bench: Shri Saktijit Dey & Shri Jagadishι.Τ.Α. Νο. 6685/Mum/2025

Section 133Section 133ASection 195(2)Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER Ι.Τ.Α. Νο. 6685/Mum/2025 Assessment Year: 2017-18 & Ι.Τ.Α. No. 6686/Mum/2025 Assessment Year: 2018-19 & Ι.Τ.Α. No. 6687/Mum/2025 Assessment Year: 2019-20 (Physical Hearing) DCIT Central Circle - 7(1), Vs. Sajjid Amir Khan Mumbai Room No. 653, 6th Floor, Aayakar Bhawan, Maharshi Karve Road, Mumbai – 400020 (Appellant) 18/20B, Seervai Building, Sleater Road, Grant Road, Mumbai 400007 PAN: AFLPK9773N (Respondent) I.Τ.Α. No. 6552/Mum/2025 Assessment Year: 2018-19 & Ι.Τ.Α. No. 6546/M…

DCIT CENTRAL CIRCLE- 7(1), MUMBAI, MUMBAI vs. SAJJID AMIR KHAN, MUMBAI

In the result, the three appeals of revenue are dismissed and two appeals of assessee are allowed

ITA 6686/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Jan 2026AY 2018-19

Bench: Shri Saktijit Dey & Shri Jagadish

Section 133Section 133ASection 195(2)Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER I.T.A. No. 6685/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 6686/Mum/2025 Assessment Year: 2018-19 & I.T.A. No. 6687/Mum/2025 Assessment Year: 2019-20 (Physical Hearing) DCIT Central Circle – 7(1), Vs. Sajjid Amir Khan Mumbai 18/20B, Seervai Building, Sleater Room No. 653, 6th Floor, Road, Grant Road, Mumbai - Aayakar Bhawan, Maharshi 400007 Karve Road, Mumbai – 400020 PAN: AFLPK9773N (Appellant) (Respondent) I.T.A. No. 6552/Mum/2025 Assessment Year: 2018-19 & I.T.A. No. 6546/Mu…

DCIT CENTRAL CIRCLE- 7(1), MUMBAI, MUMBAI vs. SAJJID AMIR KHAN, MUMBAI

In the result, the three appeals of revenue are dismissed and two appeals of assessee are allowed

ITA 6685/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Jan 2026AY 2017-18

Bench: Shri Saktijit Dey & Shri Jagadish

Section 133Section 133ASection 195(2)Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER I.T.A. No. 6685/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 6686/Mum/2025 Assessment Year: 2018-19 & I.T.A. No. 6687/Mum/2025 Assessment Year: 2019-20 (Physical Hearing) DCIT Central Circle – 7(1), Vs. Sajjid Amir Khan Mumbai 18/20B, Seervai Building, Sleater Room No. 653, 6th Floor, Road, Grant Road, Mumbai - Aayakar Bhawan, Maharshi 400007 Karve Road, Mumbai – 400020 PAN: AFLPK9773N (Appellant) (Respondent) I.T.A. No. 6552/Mum/2025 Assessment Year: 2018-19 & I.T.A. No. 6546/Mu…

SAJJID AMIR KHAN ,MUMBAI vs. ACIT, CC-7(1), MUMBAI

In the result, the three appeals of revenue are dismissed and two appeals of assessee are allowed

ITA 6552/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Jan 2026AY 2018-19

Bench: Shri Saktijit Dey & Shri Jagadish

Section 133Section 133ASection 195(2)Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER I.T.A. No. 6685/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 6686/Mum/2025 Assessment Year: 2018-19 & I.T.A. No. 6687/Mum/2025 Assessment Year: 2019-20 (Physical Hearing) DCIT Central Circle – 7(1), Vs. Sajjid Amir Khan Mumbai 18/20B, Seervai Building, Sleater Room No. 653, 6th Floor, Road, Grant Road, Mumbai - Aayakar Bhawan, Maharshi 400007 Karve Road, Mumbai – 400020 PAN: AFLPK9773N (Appellant) (Respondent) I.T.A. No. 6552/Mum/2025 Assessment Year: 2018-19 & I.T.A. No. 6546/Mu…

SAJJID AMIR KHAN ,MUMBAI vs. ACIT CENTRAL CIRCLE 7(1), MUMBAI

In the result, the three appeals of revenue are dismissed and two appeals of assessee are allowed

ITA 6546/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Jan 2026AY 2019-20

Bench: Shri Saktijit Dey & Shri Jagadish

Section 133Section 133ASection 195(2)Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER I.T.A. No. 6685/Mum/2025 Assessment Year: 2017-18 & I.T.A. No. 6686/Mum/2025 Assessment Year: 2018-19 & I.T.A. No. 6687/Mum/2025 Assessment Year: 2019-20 (Physical Hearing) DCIT Central Circle – 7(1), Vs. Sajjid Amir Khan Mumbai 18/20B, Seervai Building, Sleater Room No. 653, 6th Floor, Road, Grant Road, Mumbai - Aayakar Bhawan, Maharshi 400007 Karve Road, Mumbai – 400020 PAN: AFLPK9773N (Appellant) (Respondent) I.T.A. No. 6552/Mum/2025 Assessment Year: 2018-19 & I.T.A. No. 6546/Mu…

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 1882/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANANAD CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 982/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 981/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

ASSISTANT COMMISSIONER OF INCOME TAX, ANAND CIRCLE, ANAND vs. ANUPAM INDUSTRIES LIMITED, ANAND

The appeal of the Department is dismissed

ITA 1015/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

ITA 1115/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Oct 2025AY 2018-19
For Appellant: Shri Deepak Somani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(3)Section 145(3)Section 234ASection 234BSection 250Section 270A(1)Section 271Section 44A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No. 1114 & 1115/JPR/2025\nनिर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19\nGovindam BRJ Projects Private \nLimited\nPlot No. 718, Flat No. 201, Anupam\nApartment, Gopalpura Bypass,\nMahaveer Nagar, jaipur.\nबनाम\nVs.\nThe ACIT/DCIT,\nCircle-6,\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAECG9877G\nअपीलार्थी / Appellant\nप्रत्यर…

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

ITA 1114/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Deepak Somani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(3)Section 145(3)Section 234ASection 234BSection 250Section 270A(1)Section 271Section 44A

…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 xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1114 & 1115/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 cuke Govindam BRJ Projects Private The ACIT/DCIT, Vs. Limited Circle-6, Jaipur. Plot No. 718, Flat No. 201, Anupam Apartment, Gopalpura Bypass, Mahaveer Nagar, jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECG9877G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

ITA 409/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Oct 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 408/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Bysani Srinath Mamatha, Central Circle – 1(3), (ITA Nos.405-410) Bengaluru. 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Central Circle – 1(3), Bysani Srinath Mamatha, Bengaluru. (ITA Nos.405-410) 75/11475/114, Surveyor Street, . Basavanagudi, Bengaluru. PAN – AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 406/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTRPM 6990 R Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

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