Principal Commissioner of Income Tax v. R.G. Buildwell Engineers Ltd.

259 Taxmann 370Supreme Court of India2018#9830 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 143(3)Section 145(3)Section 234A Section 234B Section 234C Section 234D Section 37(1)Section 144B

Issues it is cited on

statutory dues prohibited by law employees contribution to pf section 244a section 40a(3)section 2(24)(x)principal commissioner of income-tax section 145(3)section 40a section 2(24)section 145 complete scrutiny

Judgments citing Principal Commissioner of Income Tax v. R.G. Buildwell Engineers Ltd.

SUNDARAM ROADLINES,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1642/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad11 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 1642/Ahd/2025 Assessment Year: 2015-16 Sundaram Roadlines Income Tax Officer 208, Atlantis Enclave, Ward-3(3)(5), Opp. Maruti Row House Vs Ahmedabad Subash Chowk, Gurukul Road, Memnagar, Ahmedabad-380052 PAN: ABNFS4536K (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. Revenue Represented: Shri Nitin Kulkarni, Sr.D.R. Date of hearing : 25-02-2026 Date of pronouncement : 11-03-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER T…

ZETA BUILDTECH PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7, DELHI, DELHI

In the result, appeal filed by the assessee is allowed

ITA 3449/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Suresh Kumar Gupta, CAFor Respondent: Ms. Ankush Kalra, Sr.DR

Section 142(1)Section 143(1)(a)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3449/ DEL/2025 (Assessment Year : 2020-21) Zeta Buildtech Pvt. Ltd. Vs. DCIT Plot No. 56A, Rama Road, Central Circle 7 Industrial Area, Delhi Delhi (PAN: AAACZ3979L) ASSESSEE BY : Sh. Suresh Kumar Gupta, CA REVENUE BY : Ms. Ankush Kalra, Sr.DR Date of Hearing : 09.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Ap…

DEEPSONS (INDIA) PVT LTD,DELHI vs. ASSTT COMMISSIONER OF INCOME TAX, CIRCLE 7(1), DELHI, DELHI

In the result, Appeal of the Assessee is allowed

ITA 3741/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Jan 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandradeepsons (India) Pvt. Ltd. Vs Assistant Commissioner Of 31St Floor, Community Income Tax, Centre, Wazirpur Industrial Circle 7(1), Area, Delhi Delhi Pan: Aaacd3267B Appellant Respondent Assessee By Sh. S. K. Gupta, Ca Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 17/12/2025 Date Of Pronouncement 23/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal

Section 115BSection 68

…1 Deeposns (India) Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Deepsons (India) Pvt. Ltd. Vs Assistant Commissioner of 31st Floor, Community Income Tax, Centre, Wazirpur Industrial Circle 7(1), Area, Delhi Delhi PAN: AAACD3267B Appellant Respondent Assessee by Sh. S. K. Gupta, CA Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 17/12/2025 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the orde…

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 1882/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANANAD CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 982/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 981/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)

ASSISTANT COMMISSIONER OF INCOME TAX, ANAND CIRCLE, ANAND vs. ANUPAM INDUSTRIES LIMITED, ANAND

The appeal of the Department is dismissed

ITA 1015/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

GPA CAPITAL FOODS PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 10, DELHI

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

ITA 2846/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Nov 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumargpa Capital Foods Pvt. Assistant Limited Vs Commissioner Of Income Tax (Osd), F-1734-1735, Dsiidc . Industrial Area, Narela Circle-10, Delhi-110 040 Delhi-110 002 Pan : Aajca 1965 A (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER GPA Capital Foods Pvt. Assistant Limited Vs Commissioner of Income Tax (OSD), F-1734-1735, DSIIDC . Industrial Area, Narela Circle-10, Delhi-110 040 Delhi-110 002 PAN : AAJCA 1965 A (Appellant) (Respondent) Assessee by Shri S.K. Gupta, CA Respondent by Shri Ram Krishan Meena, Sr. DR Date of Hearing 07/11/2024 Date of Pronouncement 29/11/2024 O R D E R PER VIMAL KUMAR, JM: 1. The appeal filed by Assessee is against order dated 15/05/2024 of Learned Commission…

BASANTI AUTO AGENCY,BALASORE vs. ACIT, CIRCLE BALASORE, BALASORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 109/CTK/2023[2017-18]Status: DisposedITAT Cuttack26 Jun 2023AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.109/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Basanti Auto Agency, Vs Acit, Circle-Balasore, Balasore Remuna Golai, Po/Ps: Januganj, Dist: Balasore-756019 Pan No. :Aajts 1630 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26/06/2023 घोषणा की तारीख/Date Of Pronouncement : 26/06/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 31.01.2023, Passed In Din & Oder No.Itba/Nfac/S/250/2022- 23/1049270091(1), For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar Of The Assessee That Two Issues Have Been Raised In The Appeal, One Against The Disallowance Made By Invoking Provisions U/S.40(A)(Ia) Of The Act On The Ground Of Non-Deduction Of Tds U/S.194C. The Second Issue Was Against The Adhoc Disallowance Of 15% Expenses Under Different Heads Totaling To Rs.2,13,330/-. It Was The Submission That In View Of The Decision Of The Hon’Ble Supreme Court In The Case Of R.G.Buildwell Engineers Ltd., 259 Taxman 370 As The Books Of Accounts Have Not Been Rejected, No Adhoc Disallowance Can Be Made.

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 194CSection 40

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.109/CTK/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Basanti Auto Agency, Vs ACIT, Circle-Balasore, Balasore Remuna Golai, PO/PS: Januganj, Dist: Balasore-756019 PAN No. :AAJTS 1630 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Reven…

LOTUS ORNAMENTS PVT LTD.,MUMBAI vs. ASST CIT 10(2)(1), MUMBAI

The appeal stand partly allowed in terms of our above order

ITA 679/MUM/2020[2013-14]Status: DisposedITAT Mumbai01 Oct 2021AY 2013-14

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No. 679/Mum/2020 (धििाारण वर्ा / Assessment Year: 2013-14) M/S Lotus Ornaments Pvt. Ltd. Acit – 10(2)(1) Unit No. 78, Sdf-Iii, Seepz Aaykar Bhavan बिाम/ Vs. Sez, Andheri(E), M. K. Road Mumbai-400 096 Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aaacl-9830-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Gaurav Bansal – Ld. Ar Revenue By : Shri Brajendra Kumar – Ld. Dr सुनवाई की तारीख/ : 28/09/2021 Date Of Hearing घोषणा की तारीख / : 01/10/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of The Order Of Learned Commissioner Of Income-Tax (Appeals)-10, Mumbai [Cit(A)], Dated 11/12/2019 In The Matter Of Assessment Framed By Learned Assessing Officer (Ao) U/S 143(3) On 25/03/2016. The Impugned Order Has Confirmed Disallowance U/S 14A As Well As Adhoc Disallowance Of Labour / Assortment Charges As Made By Ld. Ao In The Assessment Order. Ground No.1 Has Not Been Pressed

For Appellant: Shri Gaurav Bansal – Ld. ARFor Respondent: Shri Brajendra Kumar – Ld. DR

Section 143(3)Section 14A

…1 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No. 679/Mum/2020 (धििाारण वर्ा / Assessment Year: 2013-14) M/s Lotus Ornaments Pvt. Ltd. ACIT – 10(2)(1) Unit No. 78, SDF-III, SEEPZ Aaykar Bhavan बिाम/ Vs. SEZ, Andheri(E), M. K. Road Mumbai-400 096 Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. AAACL-9830-C (अपीलाथी/App…