PCIT v. Ram Builders

146 Taxmann.com 447High Court2023#11907 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also reported as

454 ITR 444

Sections most often in play

Section 147Section 148Section 148ASection 151Section 69CSection 132Section 133ASection 143(3)

Issues it is cited on

sanction under section 151section 149(1)(b)section 149(1)section 148a(b)section 149section 148asection 148a(d)tangible materialunexplained expenditurereasoned orderreason to believereopening of assessment

Judgments citing PCIT v. Ram Builders

Prathmesh Construction, Pune vs. DCIT Circle - 2 Pune, Pune

In the result, the appeal filed by the assessee is allowed

ITA 1814/PUN/2025[2021-22]Status: DisposedITAT Pune04 Feb 2026AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Vinod Pawar, Addl.CIT (virtual)
Section 132Section 132(4)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 Prathmesh Construction DCIT, Central Circle Plot No.44, MIDC, Miraj – 416410, Vs. 2(1), Pune Maharashtra PAN: AAFFP2620Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : Shri Vinod Pawar, Addl.CIT (virtual) Date of hearing : 29-01-2026 Date of pronouncement : 04-02-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 25.06.2025 of the Ld. CIT(A), Pune-12 relating to…

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,…

ITO-15(3)(1), Mumbai vs. Sanjaykumar Shankarlal Export Private Limited, Navi Mumba

ITA 4157/MUM/2024[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

ACIT 27 1 Mumbai, Mumbai vs. Bhavesh Ranchhodas Madiyar, Mumbai

ITA 4028/MUM/2024[2014]Status: DisposedITAT Mumbai31 Oct 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

ACIT 27 1 Mumbai, Mumbai vs. Bhavesh Ranchhodas Madiyar, Mumbai

ITA 4026/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

Income Tax Officer, Kautaliya Bhavan, Bkc vs. Rajnish Bharti HUF, Darukhana

In the result, both the appeals of the assessee are dismissed

ITA 4378/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. C.V. JainFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos.3912 & 3941/MUM/2023 Assessment Years: 2009-10 & 2010-11 Rajnish Bharti HUF, 4/281, Opp. Britannia Biscuit Company, Reay Road, Darukhana, Mumbai-10. PAN NO. AAEHR 6595 K Appellant Vs. ITO, Circle 20(3)(1), Piramal Chambers Lalbaug, Mumbai. Respondent ITA Nos.4378 & 4377/MUM/2023 Assessment Years: 2009-10 & 2010-11 ITO-41(3)(3), BKC 436, 4th floor, Kautaliya Bhavan, Mumbai-400051. Vs. Rajnish Bharti HUF, 4/281, Opp. Britannia Biscuit Company, Reay Road,…

Income Tax Officer 41(3)(3), Bkc vs. Rajnish Bharti HUF, Darukhana

In the result, both the appeals of the assessee are dismissed

ITA 4377/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. C.V. JainFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos.3912 & 3941/MUM/2023 Assessment Years: 2009-10 & 2010-11 Rajnish Bharti HUF, 4/281, Opp. Britannia Biscuit Company, Reay Road, Darukhana, Mumbai-10. PAN NO. AAEHR 6595 K Appellant Vs. ITO, Circle 20(3)(1), Piramal Chambers Lalbaug, Mumbai. Respondent ITA Nos.4378 & 4377/MUM/2023 Assessment Years: 2009-10 & 2010-11 ITO-41(3)(3), BKC 436, 4th floor, Kautaliya Bhavan, Mumbai-400051. Vs. Rajnish Bharti HUF, 4/281, Opp. Britannia Biscuit Company, Reay R…

Capacite Infraprojects Limited, Mumbai, Maharashtra vs. DCIT Central Circle 1(2), Mumbau

The appeal of the assessee is partly allowed

ITA 3495/MUM/2023[AY 2018-19]Status: DisposedITAT Mumbai26 Feb 2024

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

Section 115JSection 132Section 139(1)Section 143(3)Section 148ASection 153ASection 37(1)

…lieved that assessee has taken some accommodation bills from the said party. In such case as held by the Hon’ble Bombay High Court in various cases that only GP rate should be applied. Hon’ble Bombay High Court in the case of PCIT vs. Ram Builders reported in 454 ITR 444, the Hon’ble High Court held that where assessee was involved in execution of civil works and it had shown purchases from twelve parties even if assessee failed to produce said parties for verification, Assessing Officer could not have treated entire purchases as non-genuine purchases but only profit element on such purchases and thus, Appellate…

PCIT v. Ram Builders (146 Taxmann.com 447) — Cited in 9 Judgments | BharatTax