Pr.CIT-9 v. ECity Investments (117 Taxmann.com 124)

DY COMMISSIONER OF INCOME TAX, NOIDA vs. BRIGHT BUILDTECH PVT. LTD, DELHI

In the result, appeal of the Revenue is dismissed

ITA 595/DEL/2025[2018]Status: DisposedITAT Delhi31 Oct 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2018-19] Dcit Vs Bright Buildtech Pvt.Ltd. Central Circle-1 Flat No.14, Ground Floor A.R.T.O Complex Dda Mig, Suraj Sector-33, Noida Apartment, Pul Pehlad Pur New Delhi-110044 Pan-Aaccb7981J Appellant Respondent Revenue By Shri Rajesh Chandra, Cit Dr Assessee By Shri Rohit Kapoor, Adv. & Shri Veersain Aggarwal, Ca Date Of Hearing 14.08.2025 Date Of Pronouncement 31.10.2025

Section 142(1)Section 143(2)Section 143(3)Section 250Section 36(1)(iii)

…ITA No.595/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] DCIT vs Bright Buildtech Pvt.Ltd. Central Circle-1 Flat No.14, Ground Floor A.R.T.O Complex DDA MIG, Suraj Sector-33, Noida Apartment, Pul Pehlad Pur New Delhi-110044 PAN-AACCB7981J APPELLANT RESPONDENT Revenue by Shri Rajesh Chandra, CIT DR Assessee by Shri Rohit Kapoor, Adv. & Shri Veersain Aggarwal, CA Date of Hearing 14.08.2025 Date of Pronouncement 31.10.2025 ORDER PER MANISH AGARWAL, AM : The captioned appea…

DCIT, C-V, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

ITA 588/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh08 Sept 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

For Appellant: Shri Ashwani Kumar, Shri Ashish Aggarwal &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/ 2018 िनधा"रण वष" / Assessment Years : 2012-13 The DCIT बनाम M/s Hero Cycles Ltd. C-V, Ludhiana Hero Nagar, G.T. Road Ludhiana "ायी लेखा सं./PAN NO: AAACH4073P अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 473/Chd/ 2018 िनधा"रण वष" / Assessment Years : 2012-13 M/s Hero Cycles Ltd. बनाम The ACIT Hero Nagar, G.T. Road Ludhia…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI vs. SHRI. MOOLCHAND KIRAN KUMAR JAIN, CHENNAI

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

ITA 6/CHNY/2024[2021-22]Status: DisposedITAT Chennai12 Jul 2024AY 2021-22

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 5 & 6/Chny/2024 िनधा"रणवष" / Assessment Years: 2020-21 & 2021-22 The Dy. Commissioner Of Shri. Moolchandkiran Kumar Income Tax, V. Jain, Central Circle -1(4), No. 123, Usman Road, T.Nagar, Chennai-34. Chennai – 600 017. [Pan:Achpm-2247-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ"क"ओरसे/Respondent By : Shri. D. Anand, Advocate सुनवाई क" तारीख/Date Of Hearing : 13.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.07.2024 आदेश /O R D E R Per S. R. Raghunatha, Am: These Appeals Are Preferred By The Revenue Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-18, (Hereinafter In Short "The Ld.Cit(A)”), Chennai, Dated 15.11.2022 Against The Assessment Order U/S.153A/143(3) Of The Income Tax Act, 1961 (Hereinafter In Short "The Act”) For :-2-: Ita. Nos: 5 & 6/Chny/2024

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. D. Anand, Advocate

Section 132Section 143(3)Section 153ASection 36(1)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण,‘सी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 5 & 6/Chny/2024 िनधा"रणवष" / Assessment Years: 2020-21 & 2021-22 The Dy. Commissioner of Shri. MoolchandKiran Kumar Income Tax, v. Jain, Central Circle -1(4), No. 123, Usman Road, T.Nagar, Chennai-34. Chennai – 600 017. [PAN:ACHPM-2247-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri. R. Clement Ramesh Kum…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(4), CHENNAI vs. SHRI. MOOLCHAND KIRAN KUMAR JAIN, CHENNAI

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

ITA 5/CHNY/2024[2020-21]Status: DisposedITAT Chennai12 Jul 2024AY 2020-21

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 5 & 6/Chny/2024 िनधा"रणवष" / Assessment Years: 2020-21 & 2021-22 The Dy. Commissioner Of Shri. Moolchandkiran Kumar Income Tax, V. Jain, Central Circle -1(4), No. 123, Usman Road, T.Nagar, Chennai-34. Chennai – 600 017. [Pan:Achpm-2247-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ"क"ओरसे/Respondent By : Shri. D. Anand, Advocate सुनवाई क" तारीख/Date Of Hearing : 13.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.07.2024 आदेश /O R D E R Per S. R. Raghunatha, Am: These Appeals Are Preferred By The Revenue Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-18, (Hereinafter In Short "The Ld.Cit(A)”), Chennai, Dated 15.11.2022 Against The Assessment Order U/S.153A/143(3) Of The Income Tax Act, 1961 (Hereinafter In Short "The Act”) For :-2-: Ita. Nos: 5 & 6/Chny/2024

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. D. Anand, Advocate

Section 132Section 143(3)Section 153ASection 36(1)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण,‘सी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 5 & 6/Chny/2024 िनधा"रणवष" / Assessment Years: 2020-21 & 2021-22 The Dy. Commissioner of Shri. MoolchandKiran Kumar Income Tax, v. Jain, Central Circle -1(4), No. 123, Usman Road, T.Nagar, Chennai-34. Chennai – 600 017. [PAN:ACHPM-2247-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri. R. Clement Ramesh Kum…

HOTEL SKYLINE PRIVATE LIMITED,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1(1),, BHARUCH

In the result, both the appeals of the assessee are ( ITA No

ITA 691/AHD/2017[2013-14]Status: DisposedITAT Surat07 Mar 2022AY 2013-14

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.690 & 691/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13 & 2013-14) (Virtual Court Hearing) Hotel Skyline Pvt. Ltd., Income Tax Officer, Ward -1(1), Bharuch Skyline Building, Old N.H. Vs. Nop.8, Nr. Hotel Maharaja, Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach 5317 A (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Ms. Anupama Singla,–Sr-DR

Section 143(3)Section 28Section 36Section 37(1)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.690 & 691/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13 & 2013-14) (Virtual Court Hearing) Hotel Skyline Pvt. Ltd., Income Tax Officer, Ward -1(1), Bharuch Skyline Building, Old N.H. Vs. Nop.8, Nr. Hotel Maharaja, Bharuch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACH 5317 A (Assessee) (Respondent) Assessee by : Shri Rasesh Shah, C.A Respondent by :Ms. Anupama Singla,–Sr-DR सुनवाईकीतारीख/ Date of Hearing : 13/01/2022 घोषणाकीतारीख/Date of Pronouncement : 07/03/2022 आदेश / O R D E R PER DR. A. L…

HOTEL SKYLINE PRIVATE LIMITED,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1(1),, BHARUCH

In the result, both the appeals of the assessee are ( ITA No

ITA 690/AHD/2017[2012-13]Status: DisposedITAT Surat07 Mar 2022AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.690 & 691/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13 & 2013-14) (Virtual Court Hearing) Hotel Skyline Pvt. Ltd., Income Tax Officer, Ward -1(1), Bharuch Skyline Building, Old N.H. Vs. Nop.8, Nr. Hotel Maharaja, Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach 5317 A (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Ms. Anupama Singla,–Sr-DR

Section 143(3)Section 28Section 36Section 37(1)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.690 & 691/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13 & 2013-14) (Virtual Court Hearing) Hotel Skyline Pvt. Ltd., Income Tax Officer, Ward -1(1), Bharuch Skyline Building, Old N.H. Vs. Nop.8, Nr. Hotel Maharaja, Bharuch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACH 5317 A (Assessee) (Respondent) Assessee by : Shri Rasesh Shah, C.A Respondent by :Ms. Anupama Singla,–Sr-DR सुनवाईकीतारीख/ Date of Hearing : 13/01/2022 घोषणाकीतारीख/Date of Pronouncement : 07/03/2022 आदेश / O R D E R PER DR. A. L…

GUJARAT NIPPON ENTERPRISES PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(1)(1),, AHMEDABAD

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

ITA 410/AHD/2017[2005-06]Status: DisposedITAT Ahmedabad01 Feb 2022AY 2005-06

Bench: Shri Waseem Ahmed & Ms Suchitra Kambleआयकर अपील सं./Ita No. 410/Ahd/2017 िनधा"रण वष"/Asstt. Year:2005-2006 Gujarat Nippon Enterprises Pvt. Ltd., I.T.O., (Formerly Known As Gujarat Nippon Vs. Ward-2(1)(1), Bimetals Pvt. Ltd.) Ahmedabad. 404, Soham-2, Near Navrang School Six Roads, Navrangpura, Ahmedabad.

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R

Section 14ASection 36Section 36(1)(ii)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./ITA No. 410/AHD/2017 िनधा"रण वष"/Asstt. Year:2005-2006 Gujarat Nippon Enterprises Pvt. Ltd., I.T.O., (Formerly known as Gujarat Nippon Vs. Ward-2(1)(1), Bimetals Pvt. Ltd.) Ahmedabad. 404, Soham-2, Near Navrang School Six Roads, Navrangpura, Ahmedabad. PAN: AABCG3516H (Applicant) (Respondent) Assessee by : Shri Manish Shah, A.R Revenue by : Shri R.R. Makwana, Sr.D.R सु…

M/S. LUCINA LAND DEVELOPMENT LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, grounds no

ITA 962/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Nov 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2012-13 M/S. Lucina Land Vs. Acit, Development Ltd., Circle-15(2), M-62 & 63, 1St Floor, New Delhi Connaught Place, New Delhi Pan :Aabcl2130N (Appellant) (Respondent)

Section 143(3)Section 234BSection 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Lucina Land Vs. ACIT, Development Ltd., Circle-15(2), M-62 & 63, 1st Floor, New Delhi Connaught Place, New Delhi PAN :AABCL2130N (Appellant) (Respondent) Appellant by Sh. Gautam Jain, Adv. Sh. Lalit Mohan, CA Respondent by Ms. Sarita Kumari, CIT(DR) Date of hearing 18.11.2021 Date of pronouncement 26.11.2021 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 23/12/2016 passed by the learned Commis…