What is Regency Mahavir Properties v. ACIT authority for?

An addition to income cannot be made solely on the basis of information seized from a third party, particularly when that third party denies involvement or payment.

How many judgments cite Regency Mahavir Properties v. ACIT?

26 judgments on BharatTax cite Regency Mahavir Properties v. ACIT (89 Taxmann.com 444), spanning 2018 to 2026.

Which sections of the Income Tax Act does Regency Mahavir Properties v. ACIT come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 148, Section 69A, Section 153C, Section 131(1A).

Regency Mahavir Properties v. ACIT (89 Taxmann.com 444)

Bora Agro Foods, Pune vs. DCIT, Cir-5, Pune

In the result, all the appeals filed by the Assessee are partly

ITA 2362/PUN/2025[2016-17]Status: DisposedITAT Pune11 Mar 2026AY 2016-17

Section 143(3)Section 147Section 148Section 250Section 69A

…ext, reliance is placed on the following decisions, wherein the courts have held that no addition can be made in the hands of the assessee on the basis of information seized from a third party-Pradeep Runwal [149 ITD 548 (Pune)] b. Regency Mahavir Properties [89 Taxmann.com 444(Mum)] c. Vineet Ranawat [88 Taxmann.com 428 (Pune) 4.7] In view of the above decisions, the assessee submits that the addition made is not justified at all. Further, as clarified above, the learned A.O. has not brought on record any corroborative evidence in support of his case He is simply making the addition without referring to any evid…

Bora Agro Foods, Pune vs. DCIT, Cir-5, Pune

In the result, all the appeals filed by the Assessee are partly

ITA 2361/PUN/2025[2017-18]Status: DisposedITAT Pune11 Mar 2026AY 2017-18

Section 143(3)Section 147Section 148Section 250Section 69A

…ext, reliance is placed on the following decisions, wherein the courts have held that no addition can be made in the hands of the assessee on the basis of information seized from a third party-Pradeep Runwal [149 ITD 548 (Pune)] b. Regency Mahavir Properties [89 Taxmann.com 444(Mum)] c. Vineet Ranawat [88 Taxmann.com 428 (Pune) 4.7] In view of the above decisions, the assessee submits that the addition made is not justified at all. Further, as clarified above, the learned A.O. has not brought on record any corroborative evidence in support of his case He is simply making the addition without referring to any evid…

Bora Agro Foods, Pune vs. DCIT, Cir-5, Pune

In the result, all the appeals filed by the Assessee are partly

ITA 2360/PUN/2025[2015-16]Status: DisposedITAT Pune11 Mar 2026AY 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar – CIT(DR)

Section 143(3)Section 147Section 148Section 250Section 69A

…ext, reliance is placed on the following decisions, wherein the courts have held that no addition can be made in the hands of the assessee on the basis of information seized from a third party-Pradeep Runwal [149 ITD 548 (Pune)] b. Regency Mahavir Properties [89 Taxmann.com 444(Mum)] c. Vineet Ranawat [88 Taxmann.com 428 (Pune) 4.7] In view of the above decisions, the assessee submits that the addition made is not justified at all. Further, as clarified above, the learned A.O. has not brought on record any corroborative evidence in support of his case He is simply making the addition without referring to any evid…

Income Tax Officer, 1(1)(3), Ahmedabad vs. Shweta Manish Jain, Ahmedabad

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

ITA 1594/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad11 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Ravindra, Sr. DRFor Respondent: None

Section 147Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1594/Ahd/2025 (Assessment Year: 2018-19) Income Tax Officer, Vs. Shweta Manish Jain, Ward-1(1)(3), B 5 5 Illite Society, Opp. Ahmedabad Anaxy, Dafnala Shahibauk, Ahmedabad-380004 [PAN No.ATKPJ0646G] (Appellant) .. (Respondent) Appellant by : Shri Ravindra, Sr. DR Respondent by: None 10.12.2025 Date of Hearing Date of Pronouncement 11.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Department against the order passed…

Jayachandraraju Gangaraju, Nellore vs. ITO., Ward-2, Nellore

In the result, the appeal of the assessee is allowed

ITA 125/HYD/2025[2017-18]Status: DisposedITAT Hyderabad25 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri VVSC Muralidhar RaoFor Respondent: Dr. Sachin Kumar, SR-DR

Section 143Section 153Section 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.125/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) Shri Jayachandraraju Gangaraju, Income Tax Officer, Vs. Ward-2, Nellore. Nellore. PAN: AQDPG6374N (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri VVSC Muralidhar Rao, Advocate रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar, SR-DR सुिवधई की तधरीख/Date of hearing: 21/07…

Mahalaxmi Infracontract Limited, Ahmedabad vs. The Dy.CIT, Central Circle-1(4), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1702/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava

Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

Deputy Commissioner of Income Tax (Central Circle)-1(4), Ahmedabad vs. Mahalaxmi Infracontract Limited, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1578/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava

Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

Deputy Commissioner of Income Tax (Central Circle) -1(4), Ahmedabad vs. Mahalaxmi Infracontract Limited, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1577/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava

Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

The DCIT, Central Circle-1(1), Ahmedabad vs. Soham Commodities Pvt. Ltd, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

The DCIT, Central Circle-1(1), Ahmedabad vs. Piyush Subodhbhai Jhaveri, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru vs. M/S. Blueline Foods (India) Pvt. Ltd., Mangaluru

ITA 182/BANG/2023[2017-18]Status: DisposedITAT Bangalore07 Aug 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Revenue byFor Respondent: Date of hearing

Section 132Section 143(3)Section 153ASection 153CSection 255(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.182, 183/Bang/2023 Assessment Years : 2017-18, 2018-19 DCIT, Central Circle – 1, Mangaluru. APPELLANT Assessee by : Revenue by : Date of hearing : Date of Pronouncement : Vs. M/s. Blueline Foods (India) Pvt. Ltd., Suite # 406, Crystal Arc, Balmatta Road, Balmatta, Mangaluru – 575 001. PAN : AACCB 8979 J RESPONDENT Shri. B. S. N. Prasad, Advocate Shri. Saravanan B, CIT(DR), ITAT, Bengaluru. 07.08.2024 07.08.2024 O R D E R Per George George K, Vice President :…