Prabhat Construction Co. v. CIT

60 Taxmann.com 37Reported decision2015#21154 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2018 to 2025.

Issues it is cited on

addition u/s 68 genuineness of the transaction unexplained cash credit section 10 undisclosed income section 68 section 143(2)section 13 transfer section 250 company section 143(3)

Judgments citing Prabhat Construction Co. v. CIT

Income Tax Officer-1, Morena vs. Shri Agrasen Logistics, Jotai Road, Porsa

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250Section 68

…ITA No.108/AGR/2025 ITO Vs. Shri Agrasen Logistics THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.108/AGR/2025 (ASSESSMENT YEAR: 2022-23) Income Tax Officer-1 Morena, (M.P.) Shri Agrasen Logistics, In front of Old Rajput Vs. Hotel, A.B. Road, Morena-476001 (M.P.) (Appellant) PAN-AEIFS3236E (Respondent) Assessee by Shri Sudhir Sehgal Adv. & Shri Ashok Vijaywargiya, CA Department by Shri Sukesh Kumar Jain, CIT- DR Date of Hearing 21/05/2025 Date of Pronouncement 24/06/2025 ORDER PER MANISH AGARWAL, AM: This appeal i…

M/S.Vibgyor Texotech Private Limited, Mumbai vs. ACIT-8(3)(2), Mumbai

In the result, the appeal filed by the revenue is allowed and appeal filed by the assessee is partly allowed

ITA 489/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Sept 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Shri Vranda U. Matkari

Section 10ASection 143(3)Section 144Section 147Section 148Section 250Section 264ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM 1. ITA No. 1514/MUM/2018 ( Assessment Year: 2008-09) & 2. ITA No. 489/MUM/2019 ( Assessment Year: 2011-12) M/s. Vibgyor Texotech Ltd, ACIT-8(3)(2), 309, Navyug, T. J. Road, Mumbai Vs. Sewree, Mumbai-400 015 PAN/GIR No. AADCV9041N (Appellant) : (Respondent) 3. ITA No. 1483/MUM/2018 ( Assessment Year: 2008-09) ACIT-8(3)(2), M/s. Vibgyor Texotech Ltd, Mumbai 309, Navyug, T. J. Road, Vs. Sewree, Mumbai-400 015 PAN/GIR No. AADCV9041N (Appellant) : (Respondent) Assessee by : None Revenue by : Sh…

M/S.Vibgyor Texotech Private Limited, Mumbai vs. ACIT-8(3)(2), Mumbai

In the result, the appeal filed by the revenue is allowed and appeal filed by the assessee is partly allowed

ITA 1514/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Shri Vranda U. Matkari

Section 10ASection 143(3)Section 144Section 147Section 148Section 250Section 264ASection 40

Subramanian Rajan, Chennai vs. ACIT Non Corporate Circle 6, Chennai

In the result appeal of the assessee is allowed

ITA 2418/CHNY/2017[2013-14]Status: DisposedITAT Chennai05 Mar 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamonyआयकरअपीलसं./I.T.A.No.2418/Chny/2017 ("नधा"रणवष" / Assessment Year: 2013-14) Vs The Acit, Shri Subramanian Rajan, Non Corporate Circle 6, New No.26/1, Old No.22/1, Chennai. Deivasigamani Street, Royapettah, Chennai – 600 014. Pan: Acfpr4402A (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri K.G. Raghunath, Advocate अपीलाथ" क" ओर से /Appellant By ""यथ" की ओर से /Respondent By : Shri Ar.V. Sreenivasan, Jcit

For Respondent: Shri AR.V. Sreenivasan, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 250(6)Section 68

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी एन एन एन.आर एन आर आर.एस आर एस एस. गणेशन एस गणेशन गणेशन,"याियक गणेशन "याियक "याियक सद"य "याियक सद"य सद"य एवं ए. मोहन अलंकामणी, लेखा सद"य के सम" सद"य BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2418/CHNY/2017 ("नधा"रणवष" / Assessment Year: 2013-14) Vs The ACIT, Shri Subramanian Rajan, Non Corporate Circle 6, New No.26/1, Old No.22/1, Chennai. Deivasigamani Street, Royapettah, Chennai – 600 014. PAN: ACFPR4402A (अपीलाथ"/Appellant) (""यथ"/Respondent)…