Sabharwal Properties Industries Pvt. Ltd. v. ITO

382 ITR 547High Court2016#6675 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 149 Section 2(22)(e)Section 263

Issues it is cited on

material facts necessary for assessment accumulated profits section 2(22)deemed dividend section 2(22)(e)kelvinator reasoned order change of opinion section 149 liable to tax agricultural income reason to believe

Judgments citing Sabharwal Properties Industries Pvt. Ltd. v. ITO

NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 888/COCH/2024[2006-07]Status: DisposedITAT Cochin15 Jul 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR

Section 143(3)Section 148Section 2(22)(e)Section 263

…as it lacks jurisdiction as held the series of judgements of various High Courts ie., judgment of the Hon'ble Bombay High Court in the case of Nirmal Bang Securities Ltd vs. ACIT (2016) 382 ITR 93 (Bom.); Sabharwal Properties Industries P. Ltd vs. ITO (2016) 382 ITR 547 (Delhi.) and Kerala High Court judgment in the case of ITO vs. M/s. Digital Mesh Softech India (P) in WAs No. 286 & 252 of 2024, dated 13/03/2024. Therefore, we are of the considered opinion that the ratio laid down in the above judgments of the Hon'ble High Court (supra) is squarely applicable to the facts of the case. Therefore, the re-assessme…

NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 881/COCH/2024[2007-08]Status: DisposedITAT Cochin15 Jul 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR

Section 143(3)Section 148Section 2(22)(e)Section 263

NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 880/COCH/2024[2004-05]Status: DisposedITAT Cochin15 Jul 2025AY 2004-05

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR

Section 143(3)Section 148Section 2(22)(e)Section 263

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. M/S G.K.ISPAT PRIVATE LIMITED , KOLKATA

In the result, the appeals of the revenue are dismissed and the cross objection of the different assessees are also dismissed

ITA 2408/KOL/2019[2011-12]Status: DisposedITAT Kolkata21 Nov 2022AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumar] "ी संजय गग" "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम"

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 68

…ich were concluded on the basis of assessment under Section 143(3) of the Act. On this short count alone the impugned notice is liable to be quashed and not set aside. The Hon’ble Delhi High Court in the case of Sabirwal properties Pvt. Ltd reported in (2006) 382 ITR 547 held that 13 I.T.A. No.2407 & 2408/Kol/2019 C.O No. 55 & 56/Kol/2019 Assessment Year: 2011-12 M/s Gaurav Rose Real Estate Pvt. Ltd. M/s G.K. Ispat Pvt. Ltd. “Once a query has been raised during the assessment proceedings and the assessee has responded to the query to the satisfaction of AO, it must apply that there is due application of mind by…

DCIT, CIRCLE - 6(1), KOLKATA , KOLKATA vs. M/S. GAURAV ROSE REAL ESTATE PVT. LTD., , KOLKATA

In the result, the appeals of the revenue are dismissed and the cross objection of the different assessees are also dismissed

ITA 2407/KOL/2019[2011-12]Status: DisposedITAT Kolkata21 Nov 2022AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumar] "ी संजय गग" "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम"

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 68

ACIT,, NEW DELHI vs. SMT. VEENA MIRDHA,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1190/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year : 2008-09

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri Umesh Takyar, Sr. DR

Section 143(1)Section 143(3)Section 147Section 148

…nvoke this provision any income chargeable to tax should have escaped assessment due to failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment. 8.2 In Sabharwal Properties Industries (P) Ltd. vs ITO (2016) 382 ITR 547 (Del), the Hon’ble Delhi High Court held that it is well settled that the reasons recorded for reopening the assessment have to speak for themselves. They have to spell out that- (i) there was a failure of the assessee to disclose fully and truly all material facts necessary for the assessment and (ii) the reasons must provide a live link to the…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. COASTAL PROJECTS PRIVATE LIMITED , HYDERABAD

In the result, the C.O. filed by the assessee is allowed in above terms

ITA 497/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Mar 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Rajendra Kumar

Section 143(3)Section 147Section 148Section 148(2)Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 497/Hyd/2019 and CO No. 16/Hyd/2019 Assessment Year: 2010-11 Dy. Commissioner of Vs. Coastal Projects Pvt. Income-tax, Circle – 1(2), Ltd., Hyderabad. Hyderabad. PAN – AABCC 1907E (Appellant) (Respondent) Revenue by: Shri Rajendra Kumar Assessee by: Shri H. Srinivasulu Date of hearing: 17/03/2022 Date of pronouncement: /03/2022 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the Revenue is directed against CIT(A) – 1, Hyderabad’s order…

SAVITA HOLDINGS PVT. LTD.,DELHI vs. ITO, WARD- 22(4), NEW DELHI

ITA 1389/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Mar 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Suresh Kumar Gupta, C.AFor Respondent: Shri Prakash Dubey, Sr. D.R

Section 143(1)Section 147Section 148Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.No.1389/Del./2019 Assessment Year 2010-2011 M/s Savita Holdings Pvt. ITO Ltd. Ward 22(4) [vs. B-1/14, Rana Pratap Bagh, New Delhi. Delhi. PAN No. AABCS3394P (Appellant) (Respondent) For Assessee : Shri Suresh Kumar Gupta, C.A. For Revenue : Shri Prakash Dubey, Sr. D.R. Date of Hearing : 10.03.2021 Date of Pronouncement : 19.03.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-31, New Delhi dat…

M/S. SHREE BALKISHAN AGARWAL GLASS INDUSTRIES LTD.,DELHI vs. DCIT, NEW DELHI

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

ITA 5798/DEL/2016[2005-06]Status: DisposedITAT Delhi18 Sept 2020AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2005-06 Shree Balkishan Agarwal Glass Vs Dcit, Industries Ltd., Circle-8(1), C/O Sarvam & Associates, New Delhi. 403, Klj Tower North, B-5, Netaji Subhash Place, District Centre, Pitampura, Delhi. Pan: Aabcs2870C (Appellant) (Respondent) Assessee By : Shri Suresh Gupta, Ca Revenue By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 26.08.2020 Date Of Pronouncement : 21.09.2020 Order Per R.K. Panda, Am:

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Saras Kumar, Sr. DR

Section 139Section 142(1)Section 143(1)Section 147Section 148

…recorded. It was held that improvement of the reasons based on the material not referred to in the reasons recorded is bad in law. 12. Referring to the decision of the Hon’ble Delhi High Court in the case of Sabharwal Properties Industries Pvt. Ltd. vs. ITO, 382 ITR 547, he submitted that the jurisdictional High Court has held that ‘having regard to the entire scheme and purpose of the Act the validity of the assumption of jurisdiction under section 147 13 can be decided only by reference to the reasons recorded under section 148(2) of the Act and the AO is not authorised to refer to any other reason even if it…

INDO OFFICE SOLUTIONS (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical

ITA 3176/DEL/2017[2011-12]Status: DisposedITAT Delhi17 Sept 2019AY 2011-12

Bench: Shri Suchitra Kamble & Shri Prashant Maharishi[Assessment Year: 2013-14]

Section 132Section 133Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER [Assessment Year: 2013-14] Indo Office Solutions (P) Ltd. ACIT, 486, Patparganj Industrial Estate, Central Circle-17, New Delhi-110092 New Delhi PAN-AACCI0966J Assessee Revenue Assessee by Shri Ved Jain, Adv. & Shri Himanshu Aggarwal, C.A. Revenue by Shri Amit Katoch, Sr. DR Date of Hearing 05/08/2019 Date of Pronouncement 17/09/2019 ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER This appeal is filed by the assessee against the order of the Ld. CIT(A)-2…

ACIT 20(1), MUMBAI vs. DHANANJAY G MISHRA, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 1663/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Sept 2019AY 2009-10

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm Acit-20(1), Vs. Shri Dhananjay Mishra Room No.113, Unit No.29, Neelgiri 1St Floor, Piramal Chambers Industrial Estate Lalbaug, Mumbai – 400 012 T.J.Road, Sewree (W) Mumbai – 400 015 Pan/Gir No. Aflpm1475K (Appellant) .. (Respondent)

Section 143(3)Section 147Section 148Section 2(24)Section 2(24)(iv)

…g the bar set up by the proviso to sec.147. The above principle was reiterate in the case of' Global Signal Cables (India) P Ltd v. DCIT, W.P. (C) 747/2014, Del HC, order dated 17.10.2014. In the case of Sabharwal Properties Industries (P.) Ltd. v. ITO [2016] 382 ITR 547 (Del) it was held that where reasons recorded for reopening of assessment did not indicate failure by assessee to disclose fully and truly all material facts necessary for assessment, notice for reopening of assessment was liable to be quashed.” …………………………………….. 5.1.12 Considering the facts and submissions made and also the judicial precedents…

M/S M.S. ASSOCIATES,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

ITA 4364/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi & Shri SatyajeetFor Respondent: Shri Surender Pal, Sr.D.R

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 44A

…ee. He has also relied upon catena of judgments which are as under: “1. Peethambra Buildcon Ltd. v. ITO (ITA No. 637/D/18) (Del IT AT) 2. Sabh Infrastructure Ltd. v. ACIT (WPC 1357/2016)(25.09.17) (Del) 3. Sabharwal Properties Industries P. ltd. v. ITO [2016] 382 ITR 547 (Del) 4. Madhukar Khosla v. ACIT [2014] 367 ITR 165 (Del) 5. CIT v. Multuplex Trading & Industrial Co. ltd.[2015] 378 ITR 351 (Del) I.T.A. No.4364/DEL/2015 11 6. ACIT v. ICICI Securities Primary Dealership Ltd. [2012] 348 ITR 299 (SC) 52 - 53 7. Meadow Infradevelopers P. Ltd. v ITO [2018] 93 taxmann.com 397 (Del) 8. CIT v. S. Khader Khan Son [2…

DCIT, CIRCLE-8(1), KOLKATA, KOLKATA vs. M/S EIH LTD., KOLKATA

In the result the cross objection is allowed and the appeal by the revenue is dismissed

ITA 1707/KOL/2016[2006-07]Status: DisposedITAT Kolkata02 Feb 2018AY 2006-07

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 1707/Kol/2016 Assessment Year : 2006-07 D.C.I.T., Circle-8(1) -Vs.- M/S Eih Ltd. Kolkata Kolkata [Pan : Aaace 6898 B] (Respondent) (Appellant) C.O.No.62/Kol/2016 (A/O I.T.A No. 1707/Kol/2016 ) Assessment Year : 2006-07 M/S Eih Ltd. -Vs- D.C.I.T., Circle-8(1) Kolkata Kolkata [Pan : Aaace 6898 B] (Respondent) (Cross Objector) For The Department : Md. Usman, Cit(Dr) For The Assessee : Shri A.K.Gupta, Fca Date Of Hearing : 17.01.2018. Date Of Pronouncement : 02.02.2018. Order Per N.V.Vasudevan, Jm

For Appellant: Shri A.K.Gupta, FCAFor Respondent: Md. Usman, CIT(DR)

Section 143Section 143(3)Section 147Section 148

…owing judicial pronouncements : i) Rangal Bagaria HUF vs ACIT [2016] 70 taxmann. Com 341 (Cal) ii) CIT vs Sonitpur Solvex Ltd [2013] 352 ITR 305 (Gauhati) iii) India Steamship Co.Ltd. vs JCIT 275 ITR 155 (Cal) iv) Sabharwal Properties Industries P.Ltd vs ITO 382 ITR 547 (Del) 10. In the decisions cited at sl. Nos.(ii) to (iv) the Courts have taken a view that when an assessment is reopened by issue of a notice u/s 148 of the Act in the case of an assesse whose assessment has already completed u/s 143(3) of the Act for the relevant assessment year and if notice is issued beyond the period of four years from the…

SIYA REAL ESTATE PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 865/DEL/2013[2008-09]Status: DisposedITAT Delhi20 Dec 2017AY 2008-09

Bench: Sh. N. K. Sainiita No. 865/Del/2013 : Asstt. Year : 2008-09 Siya Real Estate Pvt. Ltd., Vs Income Tax Officer, Up-12, Pitampura, Ward-8(4), New Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaics7889N Assessee By : Smt. Rano Jain, Adv. & Sh. Ashish Chadha, Adv. Revenue By : Sh. T. Vasanthan, Sr. Dr Date Of Hearing : 21.09.2017 Date Of Pronouncement : 20.12.2017 Order This Is An Appeal By The Assessee Against The Order Dated 21.12.2012 Of Ld. Cit(A)-Xi, New Delhi.

For Appellant: Smt. Rano Jain, Adv. &For Respondent: Sh. T. Vasanthan, Sr. DR

Section 143(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 865/Del/2013 : Asstt. Year : 2008-09 Siya Real Estate Pvt. Ltd., Vs Income Tax Officer, UP-12, Pitampura, Ward-8(4), New Delhi-110034 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAICS7889N Assessee by : Smt. Rano Jain, Adv. & Sh. Ashish Chadha, Adv. Revenue by : Sh. T. Vasanthan, Sr. DR Date of Hearing : 21.09.2017 Date of Pronouncement : 20.12.2017 ORDER This is an appeal by the assessee against the order dated 21.12.2012 of ld. CIT(A)-XI, New Delhi. 2. Following grounds have been raised in thi…

JINDAL PIPES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is allowed

ITA 2654/DEL/2013[2004-05]Status: DisposedITAT Delhi03 Apr 2017AY 2004-05

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Jindal Pipes Ltd., Vs Acit, Plot No.5, 2Nd Floor, Circle 4(1), Pusa Road, New Delhi. New Delhi. (Pan: Aaacj2055K)

Section 143Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year : 2004-05 Jindal Pipes Ltd., vs ACIT, Plot No.5, 2nd Floor, Circle 4(1), Pusa Road, New Delhi. New Delhi. (PAN: AAACJ2055K) Appellant by Shri Ved Jain, Adv. Shri Ashish Chadha, CA Respondent by Sh Umesh Chander Dubey, Sr. DR Date of Hearing 03.01.2017 Date of Pronouncement 03.04.2017 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: This appeal has been preferred by the assessee against the impugned order dated 28.03.2013 by the ld. CIT(A)-VIII…

ESPRIT FINCO PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed in part

ITA 1834/DEL/2015[2004-05]Status: DisposedITAT Delhi27 Jan 2017AY 2004-05

Bench: Smt Diva Singh

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…384 ITR 147 (Del.) and order dated 22.4.2016 in ACIT vs Gulshan International Pvt.Ltd. in ITA No.115/Del/2012 [ITAT, Del.]; M/s RMG Polyvinyl (I) Ltd. vs DCIT [ITA No.1596/Del/2014 dated 12.04.2016]; Sabharwal Properties Industries Pvt. Ltd. vs ITO [2016] 382 ITR 547 Page 7 of 19 I.T.A .No.-1834/Del/2015 (Del.); ITO vs M/s James Capital & Finance Pvt. Ltd. [ITA No.278/Del2010 dated 10.05.2016]; Genius Electricals & Electronics Pvt.Ltd. vs ITO [ITA No.3623/Del/2014 dated 22.04.2016]; CIT vs SFIL Stockbroking Co. [2010] 325 ITR 285 (Del.); Sarthak Securities Company PVt.Ltd. vs ITO [2009] 329 ITR 110; and…

DCIT CEN CIR 1, THANE vs. PURANIK BUILDES P.LTD, THANE

ITA 385/MUM/2015[2007-08]Status: DisposedITAT Mumbai03 Aug 2016AY 2007-08

Bench: S/Sh.Rajendra & C.N. Prasadआयकर अपील अपील संसंसंसं./Ita.S./385-386/Mum/2015, आयकर आयकर आयकर अपील अपील िनधा"रण वष" वष" /Assessment Year: 2007-08,2008-09 िनधा"रण िनधा"रण िनधा"रण वष" वष" Dcit-Circle-2 M/S. Puranik Builders Pvt. Ltd. Room No.13, A-Wing, 6Th Floor, Ashar It Puranik-One, Kanchan Pushpa, Opp. Suraj Park,Wagle Indl Estate, Water Park, Next To Coral Square Vs. Thane-(W)-400 064 Building, Kavesar,Gb Road, Thane(W)-400615. Pan:Aabcp 0109 R Revenue By:Shri N. Sathya Moorthy -Dr Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 21.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 03.08.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) "" केकेकेके अनुसार अनुसार अनुसार Per Rajendra, Am- अनुसार राजे"" "" "" लेखा सद"य सद"य राजे लेखा लेखा लेखा सद"य सद"य राजे राजे Challenging The Orders,Dated 25/06/2014,Of The Cit(A)-I,Thane The Assessing Officers(Ao.S)Have Filed The Appeals For The Above-Mentioned Ay.S.Assessee- Company Is A Builder & Developer. The Details Of The Dates Of Filing Of Returns Of Income, Returned Incomes & Assessed Incomes,Etc. Can Be Summarised As Under: A.Y. Roi Filed On Returned Assessment Dt. Assessed Dt. Of Orders Income(Rs.) Income(Rs.) Of Cit(A) 2007-08 30.10.2007 57,95,050/- 28.03.2013 2,15,82,568/- 25.06.2014 2008-09 24.09.2008 15,69,349/- 28.03.2013 1,50,63,043/- 25.06.2014

For Appellant: NoneFor Respondent: Shri N. Sathya Moorthy -DR

Section 143Section 147Section 148Section 254(1)Section 80

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “सी सी” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई सी सी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./ITA.s./385-386/Mum/2015, आयकर आयकर आयकर अपील अपील िनधा"रण वष" वष" /Assessment Year: 2007-08,2008-09 िनधा"रण िनधा"रण िनधा"रण वष" वष" DCIT-Circle-2 M/s. Puranik Builders Pvt. Ltd. Room No.13, A-Wing, 6th Floor, Ashar IT Puranik-One, Kanchan Pushpa, Opp. Suraj Park,Wagle Indl Estate,…