Principal Commissioner of Income-tax v. Dharti Estate

163 Taxmann.com 179High Court2024#16894 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 352,032 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 115BBESection 153ASection 69BSection 132(4)Section 143(3)Section 69CSection 132Section 132(1)

Issues it is cited on

section 4(1)warrant of authorisationsection 60section 52on money receiptfull value of considerationdumb documentssection 132(4a)section 69bsection 127on-moneychild

Judgments citing Principal Commissioner of Income-tax v. Dharti Estate

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Banas Builders and Developers LLP, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…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 vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

Asstt. Commissioner of Income Tax, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…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 vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ACIT, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…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 vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

Aadhya Reality, Vadodara vs. The Pr. CIT-1, Vadodara

ITA 133/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.132/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya Infrastructure The Pr.Cit बनाम/ C/202, Manorath Complex Vadodara -1 V/S. Nr.Jalaram Nagar B/H. Mothers School Gotri Road Vadodara – 390 021 (Gujarat) Pan: Aayfa 4505 C & आयकर अपील सं /Ita No.133/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya Reality The Pr.Cit बनाम/ 10, Gopal Nagar Vadodara-1 V/S. Gotri Vasna Road Vasna Vadodara – 390 007 (Gujarat) Pan: Aazfa 3693 G पीलाथ&/ (Appellants) '( यथ&/ (Respondent) Assessee(S) By : Ms. Urvashi Sodhan, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 09/10/2024 घोषणा की तारीख /Date Of Pronouncement: 17/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Respondent: Shri Prithviraj Meena, CIT-DR
Section 115BSection 133ASection 143(3)Section 263Section 270ASection 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम#। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.132/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya Infrastructure The Pr.CIT बनाम/ C/202, Manorath Complex Vadodara -1 v/s. Nr.Jalaram Nagar B/h. Mothers School Gotri Road Vadodara – 390 021 (Gujarat) PAN: AAYFA 4505 C AND आयकर अपील सं /ITA No.133/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya…

Aadhya Infrastructure, Vadodara vs. The Pr. CIT-1, Vadodara

ITA 132/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.132/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya Infrastructure The Pr.Cit बनाम/ C/202, Manorath Complex Vadodara -1 V/S. Nr.Jalaram Nagar B/H. Mothers School Gotri Road Vadodara – 390 021 (Gujarat) Pan: Aayfa 4505 C & आयकर अपील सं /Ita No.133/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya Reality The Pr.Cit बनाम/ 10, Gopal Nagar Vadodara-1 V/S. Gotri Vasna Road Vasna Vadodara – 390 007 (Gujarat) Pan: Aazfa 3693 G पीलाथ&/ (Appellants) '( यथ&/ (Respondent) Assessee(S) By : Ms. Urvashi Sodhan, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 09/10/2024 घोषणा की तारीख /Date Of Pronouncement: 17/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Respondent: Shri Prithviraj Meena, CIT-DR
Section 115BSection 133ASection 143(3)Section 263Section 270ASection 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम#। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.132/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya Infrastructure The Pr.CIT बनाम/ C/202, Manorath Complex Vadodara -1 v/s. Nr.Jalaram Nagar B/h. Mothers School Gotri Road Vadodara – 390 021 (Gujarat) PAN: AAYFA 4505 C AND आयकर अपील सं /ITA No.133/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Aadhya…

Principal Commissioner of Income-tax v. Dharti Estate (163 Taxmann.com 179) — Cited in 5 Judgments | BharatTax