Prarthana Construction (P) Ltd. v. DCIT

118 Taxmann 112Income Tax Appellate Tribunal2001#3040 most cited

What is Prarthana Construction (P) Ltd. v. DCIT authority for?

Loose papers and documents seized from third parties cannot be used to add to an assessee's income without providing the assessee an opportunity to cross-examine deponents and without supporting evidence.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2026.

Also referred to as

Prarthana Construction · ITAT · 132(4) · 153C · loose papers · seized documents · third parties · natural justice · undisclosed income · evidence · interrogation · deponents

Sections most often in play

Section 132(4)Section 143(3)Section 69CSection 132(4A)Section 292CSection 115BBESection 153CSection 143(2)

Issues it is cited on

section 132(4a)dumb documentssection 153c(1)violation of natural justicesection 34loose paperssection 292con-moneydocuments seizedsection 90unexplained expendituresection 292

Judgments citing Prarthana Construction (P) Ltd. v. DCIT

DCIT, Central Circle 1, Rajkot vs. Shri Deepak Mohanlal Purswani, Rajkot

ITA 665/RJT/2024[2022-23]Status: DisposedITAT Rajkot13 Mar 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.630 & 631/Rjt/2024 निर्धारण वर्ष / Assessment Year: (2021-2022 & 2022-23) Hybrid Hearing Shree Deepak Mohanlal Puruswani बनाम The Dcit, Cc-1 Rajkot Nr. Maa Krupa, 4- Saurashtra Kala Vs. Aaykar Bhawan "Amruta Estate", Kendra Society, Opp. Nirmala Convent, Mg Road, Rajkot 360001, Kalawad Road, Rajkot-360001 (अपीलार्थी/Appellant) स्थायीलेखासं/. जीआइआरसं/.Pan No. : Ajvpp5139P (प्रत्यर्थी/Respondent) आयकर अपील सं/. Ita No.665/Rjt/2024 निर्धारण वर्ष / Assessment Year: (2022-23) The Dcit, Cc-1 Rajkot बनाम Shree Deepak Mohanlal Puruswani Aaykar Bhawan“Amruta Estate", 2Nd Vs. Nr. Maa Krupa, 4- Saurashtra Kala Floor Mg Road Kendra Society, Opp. Nirmala Rajkot 360001, Gujrat Convent, Kalawad Road, (अपीलार्थी/Appellant) स्थायीलेखासं/. जीआइआरसं/.Pan No. : Ajvpp5139P Rajkot-360001 (प्रत्यर्थी/Respondent) निर्धारितीकीओरसे/Assessee By : Shri Mehul Ranpura, Ld. Ar राजस्वकीओरसे/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाईकीतारीख / Date Of Hearing : 16/01/2026 घोषणाकीतारीख /Date Of Pronouncement : 13/03/2026 आदेश/Order Per, Bench: Captioned Appeals Filed By The Assessee & Revenue, Pertaining To

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. SR. DR
Section 143(3)Section 147Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.630 & 631/RJT/2024 निर्धारण वर्ष / Assessment Year: (2021-2022 & 2022-23) Hybrid Hearing Shree Deepak Mohanlal Puruswani बनाम The DCIT, CC-1 Rajkot Nr. Maa Krupa, 4- Saurashtra Kala Vs. Aaykar Bhawan "Amruta Estate", Kendra Society, Opp. Nirmala Convent, MG Road, Rajkot 360001, Kalawad Road, Rajkot-360001 (अपीलार्थी/Appellant) स्थायीलेखासं/. जीआइआरसं/.PAN NO. : AJVPP5139P (प्रत्यर्थी/Respondent) आयकर…

Mystical Constructions Private Limited, Mumbai vs. DCIT Circle 5(2)(1), Mumbai

In the result, the appeal is Allowed

ITA 5222/MUM/2024[2011-12]Status: DisposedITAT Mumbai02 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawalι.Τ.Α. No.5222/Mum/2024 A.Y: 2011-12 Mystical Pvt Ltd Constructions A 603, A1 Akbar Bldg, Pe Road, Momin Nagar, Jogeswari (W), Mumbai - 400102 Pan - Aaccn5191N (Appellant) Vs Dcit, Circle 5(2)(1) Aayakar Bhawan, Mumbai. (Respondent) Assessee By Ms. Simran Dhawan A/W Mr. Ravi Gantara Revenue By Shri Umashankar Prasad, Cit Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 02.02.2026 Order Per: Shri. Sandeep Gosain, J.M.: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dt. 06.08.2025 Passed Under Section 250 Of The Income Tax Act, 1961 ('The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The

Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 271(1)Section 274

…ingful manner ie, without taking into account the submissions. e.g. the AO had not considered the reliance placed by the assessee in objection letter dated 26.11.2018 on the decision by the ITAT Ahmedabad in the case of Prarthana Construction (P.) Ltd. [2001] 70 TTJ 122 (Ahmedabad ITAT) that the loose papers and documents seized from premises of third parties and statements recorded at back of assessee without it being afforded opportunity to interrogate said deponents and without bringing on record any supporting evidence, could not be made basis for adding undisclosed income in hands of assessee. This decision…

The DCIT-Circle-4(1)(1), Ahmedabad vs. Shree Siddhi Infrabuild Pvt. Ltd, Ahmedabad

ITA 1637/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad05 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg & Makarand V. Mahadeokar

For Appellant: Shri Shrunjal Shah, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 143(3)Section 147Section 148Section 68Section 69A

…ithin which such documents can be utilised for making additions. Such decisions are: i. Nishant Construction Pvt. Ltd. Vs. ACIT – ITA No. 1502/Ahd/2015 upheld by Hon'ble Gujarat High Court reported at101 taxmann.com 179 ii. Prarthana Constructions Pvt. Ltd. – 70 TTJ 122 upheld by Hon'ble Gujarat High in Tax Appeal No. 79 of 2000 iii. Common Cause Vs. UOI (Sahara Diaries) in Writ Petition (CIVIL) No. 505 of 2015 iv. Hitesh B. Patel – ITA No. 2778/Ahd/2012 6.4 The cumulative ratio emerging from these authorities is that loose papers, diaries, computer printouts and other third-party documents not forming part of re…

The DCIT-Circle-4(1)(1), Ahmedabad vs. Shree Siddhi Infrabuild Pvt. Ltd, Ahmedabad

ITA 1636/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad05 Dec 2025AY 2012-13

Bench: Shri Sanjay Garg & Makarand V. Mahadeokar

For Appellant: Revenue by Shri R.P. Rastogi, CIT-DR
Section 143(3)Section 147Section 148Section 68Section 69A

…ithin which such documents can be utilised for making additions. Such decisions are: i. Nishant Construction Pvt. Ltd. Vs. ACIT – ITA No. 1502/Ahd/2015 upheld by Hon’ble Gujarat High Court reported at101 taxmann.com 179 ii. Prarthana Constructions Pvt. Ltd. – 70 TTJ 122 upheld by Hon’ble Gujarat High in Tax Appeal No. 79 of 2000 ITA Nos. 1635 to 1637/Ahd/2019 Asst. Years: 2011-12, 2012-13 and 2014-15 18 iii. Common Cause Vs. UOI (Sahara Diaries) in Writ Petition (CIVIL) No. 505 of 2015 iv. Hitesh B. Patel – ITA No. 2778/Ahd/2012 6.4 The cumulative ratio emerging from these authorities is that loose papers, diar…

The DCIT-Circle-4(1)(1), Ahmedabad vs. Shree Siddhi Infrabuild Pvt. Ltd, Ahmedabad

ITA 1635/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad05 Dec 2025AY 2011-12

Bench: Shri Sanjay Garg & Makarand V. Mahadeokar

For Appellant: Revenue by Shri R.P. Rastogi, CIT-DR
Section 143(3)Section 147Section 148Section 68Section 69A

…ithin which such documents can be utilised for making additions. Such decisions are: i. Nishant Construction Pvt. Ltd. Vs. ACIT – ITA No. 1502/Ahd/2015 upheld by Hon’ble Gujarat High Court reported at101 taxmann.com 179 ii. Prarthana Constructions Pvt. Ltd. – 70 TTJ 122 upheld by Hon’ble Gujarat High in Tax Appeal No. 79 of 2000 ITA Nos. 1635 to 1637/Ahd/2019 Asst. Years: 2011-12, 2012-13 and 2014-15 18 iii. Common Cause Vs. UOI (Sahara Diaries) in Writ Petition (CIVIL) No. 505 of 2015 iv. Hitesh B. Patel – ITA No. 2778/Ahd/2012 6.4 The cumulative ratio emerging from these authorities is that loose papers, diar…

Income Tax Officer-12(3)(1), Mumbai vs. Manju Diamonds Pvt. Ltd., Mumbai

In the result, the appeal of the Revenue is allowed for statistical purposes whereas the application under Rule 27 of statistical purposes whereas the application under Rule 27

ITA 2766/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18 Ito-12(3)(1), Manju Diamonds Pvt. Ltd., R.No. 145, 1St Floor, Aayakar 57/59, 1St Floor, Nagdevi Street, Vs. Bhavan, M.K. Road, Maszid Bunder, Mumbai-400020. Mumbai-400 003. Pan No. Aaecm 6609 G Appellant Respondent

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Ms. Dinkle Hariya
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2017-18 ITO-12(3)(1), Manju Diamonds Pvt. Ltd., R.No. 145, 1st floor, Aayakar 57/59, 1st floor, Nagdevi Street, Vs. Bhavan, M.K. Road, Maszid Bunder, Mumbai-400020. Mumbai-400 003. PAN NO. AAECM 6609 G Appellant Respondent : Ms. Dinkle Hariya Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by Date of Hearing : 12/06/2025 : 30/07/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against the…

Income Tax Officer, Sikar vs. Bhaskar Chauhan, Jaipur

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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. 533/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Bhaskar Chouhan Income Tax Officer, Sikar. 49-B, KGN Bagh, Niwaru Road, Vs. Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJWPC8030B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 868/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Incom…

Rishabh Steel Supplier, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Priyansi Corporation, Dist Rajkot vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT,…

Narendrakumar Bhanwerlal Nimbavat HUF, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Mahavir Impex, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Champalal Company, Gandhidham vs. DCIT, CC-1, Rajkot

ITA 405/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector- 8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJ…

Oswal Agricomm Private Limited, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Oswal Petrochem, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 402/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJ…

Shri Ramji Hamir Virda, Gandhidham vs. The DCIT, Central Circle-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 400/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

DCIT, Circle-2(1)(1), Ahmedabad vs. Navnirman Co Op. Bank Ltd, Ahmedabad

In the result, the appeal of the Revenue is hereby dismissed

ITA 1974/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 May 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1974/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 The Dcit Navnirman Co-Op. Bank Ltd. बनाम/ Circle-2(1)(1) Navnirman Bhawan V/S. Ahmedabad – 380 015 Opp. Hdfc Bank Ahmedabad City Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aabfn 2975 L (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Hem Chhajed, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 13/05/2025 घोषणा की तारीख /Date Of Pronouncement: 20/05/2025

For Appellant: Shri Hem Chhajed, ARFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 143(2)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “सी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.1974/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 The DCIT Navnirman Co-op. Bank Ltd. बनाम/ Circle-2(1)(1) Navnirman Bhawan v/s. Ahmedabad – 380 015 Opp. HDFC Bank Ahmedabad City Ahmedabad – 380 009 "थायी लेखा सं./PAN: AABFN 2975 L (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee by : Shri Hem Chhajed, AR Revenue by : Sh…

Akesh Sangemermer(P) Ltd, Industrial Area vs. ITO Ward 1 Kishangarh, City Road

In the result, the appeal of the assessee is allowed

ITA 1311/JPR/2024[2022-23]Status: DisposedITAT Jaipur07 Mar 2025AY 2022-23

Bench: Him.

For Appellant: Shri C. M. Agarwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-Sr.DR
Section 143(2)Section 143(3)Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 1311/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2022-23 Akesh Sangemermer (P) Ltd. cuke The ITO, Near RIICO, Madanganj IIIrd Vs. Ward-1, Kishangarh. Phase, Ind. Area, Kishangarh, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA2321G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C. M. Agarw…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jagannathan Sekat, Chennai

In the result, appeal filed by the In the result, appeal filed by the Revenue is dismissed

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT
Section 132(4)Section 143(3)Section 153CSection 69

…आयकर अपीलीय अिधकरण, ‘ए’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.2220/Chny/2024 िनधा"रणवष"/Assessment Year: 2016-17 v. The DCIT, Shri Jagannathan Sekat, Central Circle-2(4), No.5 Fifth Street, Chennai. Gopalapuram, Chennai-600 086. [PAN: BCDPS 4688 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. Nilay Baran Som, CIT Assessee by : Mr. R. Venkata Raman, CA : सुनवाईक"तारीख/Date of Hearing 03.12.2024 : घोषण…

Kolsa Khadan Kamgar Sahakari Pat Sanstha Maryadit Sillewada Project, Nagpur vs. ITO Ward 3(4), Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2025[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2023[2019-20]Status: DisposedITAT Nagpur25 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Prarthana Construction (P) Ltd. v. DCIT (118 Taxmann 112) — Cited in 39 Judgments | BharatTax