Pr. CIT v. Prakhar Developers (P.) Ltd.

162 Taxmann.com 48High Court2024#2594 most cited

What is Pr. CIT v. Prakhar Developers (P.) Ltd. authority for?

An assessment order approved under Section 153D of the Income Tax Act cannot be revised under Section 263 of the Act because the approval granted under Section 153D has attained finality.

45

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

Also referred to as

Pr. CIT v. Prakhar Developers · Section 153D · Section 263 · approval under Section 153D · revision of assessment order · finality of approval

Sections most often in play

Section 153DSection 263Section 143(3)Section 153ASection 132Section 148Section 147Section 153C
Read the full judgment

Issues it is cited on

section 263ofrevision u/s 263assessment order erroneoussection 153(a)section 56(2)(x)section 263(1)section 80icsection 153dmalabar industrialnon application of minderroneous and prejudicialstamp duty value

Judgments citing Pr. CIT v. Prakhar Developers (P.) Ltd.

M/S. Venezia Golf City Pvt. Ltd., New Delhi vs. Pr. CIT (Central)-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3377/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Kapoor, Sh.Vikash Jain, Sh.SumitFor Respondent: Ms.Rajinder Kaur, CIT(DR)
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 263

…ITA No. 1962 / Del / 2019 & 3377/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1962 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, Vs. Income Tax Officer. No.28, Raja Garden, Ward-26(2), New Delhi-110015 New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT ITA No. 3377 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, PCIT, No.28, Raja Garden, Central-1, New Delhi-110015 ARA Centre, New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT Appellant by : Shri…

Aditya Gupta, New Delhi vs. PCIT (Central) - 1, New Delhi

In the result, appeal of the assessee is allowed

ITA 1503/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jul 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1503/Del/2024 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Aditya Gupta Pcit (Central)-1, 8/48, West Punjabi Bagh, Vs. Room No.338, Jhandewalan Extn., New Delhi. New Delhi. Pan No.Amzpg2185M अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 153DSection 263Section 54F

…ITA No.1503/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1503/Del/2024 िनधा"रणवष"/Assessment Year: 2019-20 बनाम ADITYA GUPTA PCIT (Central)-1, 8/48, West Punjabi Bagh, Vs. Room No.338, Jhandewalan Extn., New Delhi. New Delhi. PAN No.AMZPG2185M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Gautam Jain, Adv. Shri Lalit Mohan, CA & Shri Parth Singhal, Adv. Shri Jitender Singh, CIT DR Revenue by सुनवाईक"तारीख/ Date of hearing: 04.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncemen…

Meenamani Ganga Builder LLP, Pune vs. PCIT (Central), Pune

In the result, the appeal of the assessee is dismissed

ITA 1027/PUN/2024[2019-20]Status: DisposedITAT Pune21 Apr 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1027/Pun/2024

Section 132Section 143(2)Section 143(3)Section 153DSection 263Section 263(1)Section 68

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1027/PUN/2024 Assessment Year : 2019-20 Meenamani Ganga Builder LLP, San Mahu Complex, Office N5, Bund Garden Road, Opposite Poona Club, Pune 411 001, Maharashtra PAN: AAUFM6455H Vs. PCIT (Central), Pune Appellant Respondent Appellant by Revenue by Date of hearing Date of pronouncement : Shri Rajiv Thakkar : Shri Amol Khairnar : 28.01.2025 : 21.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed at the instan…

Dakshayani Horticulture Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1333/Hyd

ITA 1333/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1331/Hyd/2024 Assessment Year 2019-2020 Adrija Farms Private The ACIT, Limited, Hyderabad vs. Central Circle-2(4)), PAN AAQCA0197D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1333/Hyd/2024 Assessment Year 2019-2020 Dakshyani Horticulture The ACIT, Pvt. Ltd., Hyderabad vs. Central Circle-2(4)), PAN AAGCD3611D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1328/Hyd/2024 Assessment Year 2019-2020 M/s. Prayaga Gree…

Satyanarayana Reddy Manne, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1332/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA MV Prasad and Shri KS Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1332/Hyd/2024 Assessment Year 2018-2019 Satyanarayana Reddy The ACIT, Manne, Hyderabad vs. Central Circle-2(4), PAN ADYPM2116L Hyderabad. Telangana. (Appellant) (Respondent) For Assessee : CA MV Prasad and Shri KS Rajendra Kumar For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 25.02.2025 Date of Pronouncement : 09.04.2025 ORDER PER BENCH : This appeal has been filed by the Assessee against the order dated 27.11.2024, of the learned Principal Com…

Adrija Farms Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1333/Hyd

ITA 1331/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1331/Hyd/2024 Assessment Year 2019-2020 Adrija Farms Private The ACIT, Limited, Hyderabad vs. Central Circle-2(4)), PAN AAQCA0197D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1333/Hyd/2024 Assessment Year 2019-2020 Dakshyani Horticulture The ACIT, Pvt. Ltd., Hyderabad vs. Central Circle-2(4)), PAN AAGCD3611D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1328/Hyd/2024 Assessment Year 2019-2020 M/s. Prayaga Gree…

Spark Vidyuth Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1330/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

Prayaga Green Meadows Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1333/Hyd

ITA 1328/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1331/Hyd/2024 Assessment Year 2019-2020 Adrija Farms Private The ACIT, Limited, Hyderabad vs. Central Circle-2(4)), PAN AAQCA0197D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1333/Hyd/2024 Assessment Year 2019-2020 Dakshyani Horticulture The ACIT, Pvt. Ltd., Hyderabad vs. Central Circle-2(4)), PAN AAGCD3611D Hyderabad. Telangana. PIN – 500 038. (Appellant) (Respondent) ITA.No.1328/Hyd/2024 Assessment Year 2019-2020 M/s. Prayaga Gree…

Prathima Eggsel Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1327/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

Prathima Eggsel Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1326/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

Prathima Resorts & Restaurants Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1324/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

Msn Institute of Medical Sciences Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1323/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…1 ITA.Nos.1322 to 1327 & 1329, 1330/Hyd/2024 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.1322 & 1323/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. MSN Institute of Medical Sciences Pvt. The PCIT-(Central), vs. Ltd., Hyderabad Hyderabad. PIN – 500 038. Telangana. PAN AAJCM1030E (Appellant) (Respondent) ITA.Nos.1324 & 1325/Hyd/2024 Assessment Years 2017-2018 & 2018-2019 M/s. Prathima Resorts & Restaurants Pvt. Ltd., The PCIT-(Central), vs. Hyderabad - 500 038. Hyderabad. Telangana. PAN AABCP427…

Shri Chetan Sharma, Kanpur vs. Principal Commissioner of Income Tax (Central), Kanpur

In the result, both appeals are allowed

ITA 343/LKW/2019[2014-15]Status: DisposedITAT Lucknow06 Jan 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Samrat Chandra, CAFor Respondent: Shri. Sanjeev Krishna Sharma, Addl
Section 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER ITA Nos. 343/LKW/2019 & 344/LKW/2019 Assessment Years: 2014-15 & 2015-16 Chetan Sharma Principal Commissioner v. 3/47, Vishnupuri, Kanpur- of Income Tax (Central) 208002. 7/81-B, Tilak Nagar, Kanpur-208001. PAN:DKJPS1266Q (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, CA Shri Vatsal Kakkar, CA Respondent by: Shri. Sanjeev Krishna Sharma, Addl. CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: These two appeals have been filed by the assessee aga…

Shivam Readymix Private Limited, Neemuch vs. The PCIT(Central), Jaipur

In the result, the appeal of the assessee is allowed

ITA 412/JPR/2024[2013-14]Status: DisposedITAT Jaipur12 Nov 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Ms. Alka Gautam (CIT)
Section 143(3)Section 153ASection 153DSection 263Section 69C

…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, AM vk;dj vihy la-@ITA No. 412/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shivam Readymix Private Limited The PCIT (Central), Vs. 25, Jawahar Nagar, Kamal Chowk, Jaipur. Meemuch-458441, Madhya Pradesh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMCS9840B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…