PCIT v. Swananda Properties (P.) Ltd.

111 Taxmann.com 94High Court2019#2318 most cited

What is PCIT v. Swananda Properties (P.) Ltd. authority for?

Prior to the incorporation of the proviso to section 43CA(1) with effect from 1st April 2019, section 43CA did not envisage any limit regarding the difference between the stamp duty value and the actual sale consideration received by the assessee for the transfer of immovable property that was stock-in-trade.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Swananda Properties · section 43CA · stamp duty value · actual sale consideration · stock-in-trade · immovable property · proviso to section 43CA(1) · date of incorporation

Sections most often in play

Section 143(3)Section 43CASection 148Section 147Section 68Section 132Section 133(6)Section 145(3)

Issues it is cited on

section 135asection 43csection 43casection 148bsection 23(3)safe harboursection 113section 50c(1)section 66stamp duty valueretrospective amendmentfull value of consideration

Judgments citing PCIT v. Swananda Properties (P.) Ltd.

Bilaspur Exports Industries, Tifra Industrial Area, Bilaspur vs. Income Tax Officer-2(1), Shri Ram Palaza Vyapar Vihar

In the result, appeal of the assessee in ITA

ITA 153/RPR/2026[2015-16]Status: HeardITAT Raipur07 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.153/Rpr/2026 "नधा"रण वष" /Assessment Year : 2015-16 Bilaspur Exports Industries Tifra Industrial Area, Bilaspur (C.G.)-495 001 Pan: Aaffb6181Q

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 145Section 145(3)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.153/RPR/2026 "नधा"रण वष" /Assessment Year : 2015-16 Bilaspur Exports Industries Tifra Industrial Area, Bilaspur (C.G.)-495 001 PAN: AAFFB6181Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.04.2026 घोषणा क" तार…

Step Logistics Private Limited, Raipur vs. Dy. Commissioner of Income Tax, Circle 1(1), Raipur

In the result, appeal of the assessee in ITA

ITA 636/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.636/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Step Logistics Private Limited A-1, Mahavir Gaushala Complex, K.K Road, Raipur (C.G.)-492 001 Pan: Aancs0382F

For Appellant: S/shri Praveen Khandelwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)Section 68

…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. / ITA No.636/RPR/2025 "नधा"रण वष" / Assessment Year : 2017-18 Step Logistics Private Limited A-1, Mahavir Gaushala Complex, K.K Road, Raipur (C.G.)-492 001 PAN: AANCS0382F ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : S/shri Praveen Khandelwal & Praveen Goyal, CAs Revenue by : Dr. Priyanka Patel, Sr. DR…

Isha Metal Stores, Raipur vs. ACIT, Central Circle-2, Raipur

In the result, appeal of the assessee in ITA

ITA 756/RPR/2025[2019-20]Status: DisposedITAT Raipur23 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.756/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20

For Appellant: Shri Sunil Kumar Agrawal, CA &For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.756/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Isha Metal Stores Gol Bazar, Raipur-492 001 PAN: AAAFI6193C .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA & Vidya Verma, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of He…

Anil Kumar Jain, Raipur vs. Assistant Commissioner of Income Tax, Central

In the result, appeal of the assessee in ITA No

ITA 585/RPR/2025[2019-20]Status: DisposedITAT Raipur06 Jan 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.584 & 585/Rpr/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 Pan: Ahypj7657H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax (Central), Bilaspur (C.G.)

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 145(3)Section 153ASection 3

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.584 & 585/RPR/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 PAN: AHYPJ7657H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax (Central), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवा…

Anil Kumar Jain, Raipur vs. Assistant Commissioner of Income Tax, Central

In the result, appeal of the assessee in ITA No

ITA 584/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Jan 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.584 & 585/Rpr/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 Pan: Ahypj7657H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax (Central), Bilaspur (C.G.)

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 145(3)Section 153ASection 3

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.584 & 585/RPR/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 PAN: AHYPJ7657H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax (Central), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवा…

Jamaluddin S/O Shri Chunir Ahmed, Ghaziabad vs. ITO Ward 1(3), Ghaziabad

ITA 3551/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 145(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3550 & 3551/Del/2025 Assessment Year: 2014-15 Jamaluddin s/o Sh. Chunir Vs. ITO, Ahmed, Ward-1(3), Ward No. 06, Rafikabad, Ghaziabad Dasna Dehat, Ghaziabad PAN :AFAPJ5448J (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, Adv. Sh. Sanjay Prasher, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment year 2014-15, ari…

Jamaluddin, Ghaziabad vs. ITO Ward-1(3), Ghaziabad

ITA 3550/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 145(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3550 & 3551/Del/2025 Assessment Year: 2014-15 Jamaluddin s/o Sh. Chunir Vs. ITO, Ahmed, Ward-1(3), Ward No. 06, Rafikabad, Ghaziabad Dasna Dehat, Ghaziabad PAN :AFAPJ5448J (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, Adv. Sh. Sanjay Prasher, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment year 2014-15, ari…

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Deputy Commissioner, Mumbai vs. Gaurav Investments, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 5053/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Oct 2025AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankardeputy Commissioner Of Income Tax, Room No.656, 6Th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Appellant V/S Gaurav Investments, 1St Floor, B & C Block, Tradelink, E-Wing, ……………… Respondent Kamala Mill Compounds, Senapati Bapat Marg Lower Parel, Mumbai – 400023 Pan: Aadfg0064D

For Appellant: Shri Kshitiji Kasi ViswanathFor Respondent: Shri Swapnil Choudhary, Sr. DR
Section 143(3)Section 154Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Deputy Commissioner of Income Tax, Room No.656, 6th Floor, Aaykar Bhavan, Maharishi Karve Road, Mumbai - 400020 ............... Appellant v/s Gaurav Investments, 1st Floor, B & C Block, Tradelink, E-Wing, ……………… Respondent Kamala Mill Compounds, Senapati Bapat Marg Lower Parel, Mumbai – 400023 PAN: AADFG0064D Assessee by : Shri Kshitiji Kasi Viswanath Revenue by : Shri Swapnil Choudhary, Sr. DR Date of Hearing – 06/10/2025 Date of Order - 08/10/2025 O R D E R PER SA…

M/S Kanak Vrindavan Resorts Limited, Jaipur vs. Income Tax Officer, Ward 6(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

Deputy Commissioner of Income Tax, Chennai vs. Shriprop Properties Private Limited, Bangalore

ITA 1283/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

Deputy Commissioner of Income Tax, Chennai vs. Spl Shelters Private Limited, Chennai

ITA 1273/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

Shriprop Properties Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(4), Chennai

ITA 1173/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. New No. 9, Lakshmi Neela Rite Choice Chamber, Bazullah Road, T. Nagar, Chennai-600017. PAN: AAVCS5350D Vs. DCIT, CC-1(4), Investigation Building, Chennai-600034. : Respondent) (Appellant) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income Tax, CC-1(4) No. 46, Investigation Building, Income Tax Office, Nungambakkam, Chennai-600034. Vs. SPL Shelters Private Limited. New No. 9, Laksh…

Spl Shelters Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(4), Chennai

ITA 1172/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Jul 2025AY 2018-19

Bench: Shri George George K & Ms Padmavathy S, Am

For Appellant: Mrs. S. Ananthan, CA (virtually)For Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153CSection 250Section 40A(2)(b)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1172/Chny/2025 (Assessment Year: 2018-19) SPL Shelters Private Limited. DCIT, CC-1(4), New No. 9, Lakshmi Neela Rite Investigation Building, Choice Chamber, Bazullah Road, Chennai-600034. Vs. T. Nagar, Chennai-600017. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1273/Chny/2025 (Assessment Year: 2018-19) Deputy Commissioner of Income SPL Shelters Private Limited. Tax, CC-1(4) New No. 9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road…

Nitesh Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

Appeal is partly allowed

ITA 1214/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S. L. Poddar, Adv. &For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(2)Section 143(3)Section 144Section 145(3)Section 68Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1214/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Nitesh Agrawal Deputy Commissioner of Vs. 38, Uniyara Garden Trimurti Income Tax, Jaipur Circle, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ANWPA5674M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S. L. Poddar, Adv. & Ms. Twinkle Jain, A…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. ACIT Circle 5(3)(2), Mumbai

ITA 4132/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Oct 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Prateek JainFor Respondent: Mr. R.R. Makwana, Sr. DR
Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agripada, Mumbai-400011. Vs. ACIT Cirecle-5(3)(2), 5th floor, Aayakar Bhavan, Mumbai. PAN NO. AACCR 7449 В Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agri…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. ACIT 5(3)(1), Mumbai

ITA 4131/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Oct 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. Prateek Jain
Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agripada, Mumbai-400011. Vs. ACIT Cirecle-5(3)(2), 5th floor, Aayakar Bhavan, Mumbai. PAN NO. AACCR 7449 В Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agri…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT Circle-5(3)(1), Mumbai

ITA 4130/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Oct 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agripada, Mumbai-400011. PAN NO. AACCR 7449 B Appellant Vs. ACIT Cirecle-5(3)(2), 5th floor, Aayakar Bhavan, Mumbai. Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agri…

PCIT v. Swananda Properties (P.) Ltd. (111 Taxmann.com 94) — Cited in 50 Judgments | BharatTax