ShivnandanBuildconPvt. Ltd. v. CIT & ANR.

233 Taxmann 297High Court2015#8613 most cited
13

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 132Section 132(1)Section 142(1)Section 143(3)Section 145(3)Section 153ASection 153CSection 234A

Issues it is cited on

section 69section 142(1)appeal before the tribunalsection 13section 250personcompanysection 14section 143(3)total incomebusinessdocument

Judgments citing ShivnandanBuildconPvt. Ltd. v. CIT & ANR.

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 706 to 709/Jodh/2024 Assessment Year: 2013-14 to 2016-17 Ashiana Buildprop Pvt. Ltd., Vs. The DCIT, 17, Naya Marg Court Circle, Central Circle-1, Udaipur. Udaipur. PAN No. AAHCA7939G Appellant Respondent Appellant by Shri Shrawan Kumar Gupta, Adv. Shri Lovish Kumar, CIT-DR Respondent by Date of Hearing 26/03/2025 Date of Pronouncement 26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the assessee against four separate ord…

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

…{"clean_text": "Ashiana Buildprop Pvt. Ltd., Udaipur.\n\nIN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR.\nBEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER &\nDR. S. SEETHALAKSHMI, JUDICIAL MEMBER\nI.T.A. No. 706 to 709/Jodh/2024\n Assessment Year: 2013-14 to 2016-17\nAshiana Buildprop Pvt. Ltd.,\n17, Naya Marg Court Circle,\nUdaipur.\nPAN No. AAHCA7939G\nAppellant\nVs.\nThe DCIT,\nCentral Circle-1,\nUdaipur.\nRespondent\nAppellant by Shri Shrawan Kumar Gupta, Adv.\nRespondent by Shri Lovish Kumar, CIT-DR\nDate of Hearing 26/03/2025\nDate of Pronouncement 26 /05/2025\nORDER\nPER DR. S. SEETHALAKSHMI, J.…

SIMOCO SYSTEMS AND INFRASTRUCTURE SOLUTIONS LIMITED,KOLKATA vs. ITO WARD 2 (1), KOLKATA

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

ITA 123/KOL/2024[2018-19]Status: DisposedITAT Kolkata29 Nov 2024AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2018-19

For Appellant: Indranil Banerjee, ARFor Respondent: Ankur Goyal, JCIT, Sr. DR
Section 115JSection 133(6)Section 143(3)Section 144BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Simoco Systems and ITO Ward 2(1), Kolkata, Infrastructure Solutions Aaykar Bhavan, Limited, Kolkata, Chowringhee Square, Godrej Genesis Building, Kolkata - 700069 Vs 2nd Floor, Block EP and GP, Sector V, Salt Lake, Kolkata - 700091 (PAN: AAKCS8592A) (Appellant) (Respondent) Present for: Appellant by : Indranil Banerjee, AR Respondent by : Ankur Goyal, JCIT, Sr. DR Date of Hearing : 18.09.2024 Date of Pronouncement : 29.11.2024 O R D E R PER RAKESH MI…

INCOME TAX OFFICER, 19(1)(3), MUMBAI vs. CHANDRESH GHANASHYAM CHOKSY, MUMBAI

Appeal is partly allowed

ITA 2729/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jan 2023AY 2012-13
For Appellant: Ms. Dinkle HariyaFor Respondent: Ms. Shreekala Pardesi
Section 143(3)

…She submitted that the CIT(A) granted relief to the Assessee without taking into consideration any additional documents/evidence. Placing reliance upon the judgment of the Hon‟ble Delhi High Court in the case of Shivnandan Buildcon Pvt. Ltd. vs. CIT : [2015] 233 Taxmann 297 (Delhi) and the judgment of the Hon‟ble Bombay High Court in 4 ITA. No. 2729//Mum/2019 Assessment Year: 2012-13 the case of Principal Commissioner of Income-tax vs. Sesa Resources Ltd. : [2018] 404 ITR 707 (Bombay), she supported the order passed by the CIT(A) in this regard and submitted that no notional addition could be made in respect of…

ACIT, NEW DELHI vs. M/S. RATTANINDIA WIND 2 PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2767/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Aug 2020AY 2012-13

Bench: Before Mr. Justice P.P. Bhatt, Hon’Ble & Before Before Mr. Justice P.P. Bhatt, Hon’Ble & Mr. Justice P.P. Bhatt, Hon’Ble & Mr. Justice P.P. Bhatt, Hon’Ble & Shri G.S. Pannu, Hon’Bleshri G.S. Pannu Hon’Bleshri G.S. Pannu Shri G.S. Pannu Hon’Blehon’Ble

For Appellant: Ms. Rakhi Vimal, Senior DRFor Respondent: Shri Ajay Wadhwa, Advocate

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI (Through Video Conferencing) (Through Video Conferencing) (Through Video Conferencing) (Through Video Conferencing) BEFORE BEFORE MR. JUSTICE P.P. BHATT, HON’BLE PRESIDENT AND BEFORE BEFORE MR. JUSTICE P.P. BHATT, HON’BLE PRESIDENT AND MR. JUSTICE P.P. BHATT, HON’BLE PRESIDENT AND MR. JUSTICE P.P. BHATT, HON’BLE PRESIDENT AND SHRI G.S. PANNU, HON’BLE VICE P…

ITO, NEW DELHI vs. M/S. MAX VENTURES INVESTMENT HOLDINGS PVT. LTD., NEW DELHI

The appeal of the department stands dismissed

ITA 1603/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaito Vs. M/S. Max Ventures Ward-16(3), Room No. Investment Holdings Pvt. Ltd. 304, C.R. Building, I.P. (Formerly Known As M/S. Estate, New Delhi Dynavest India Pvt. Ltd.) Max House, 1, Dr. Jha Marg, Okhla Phase 3, New Delhi – 110 052 Pan Aaacd0213H (Appellant) (Respondent) Asstt. Year: 2012-13

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri S.S. Rana, CIT, DR
Section 68Section 69B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITO Vs. M/s. Max Ventures Ward-16(3), Room No. Investment Holdings Pvt. Ltd. 304, C.R. Building, I.P. (Formerly known as M/s. Estate, New Delhi Dynavest India Pvt. Ltd.) Max House, 1, Dr. Jha Marg, Okhla Phase 3, New Delhi – 110 052 PAN AAACD0213H (Appellant) (Respondent) Asstt. Year: 2012-13 Department by: Shri S.S. Rana, CIT, DR Assessee by : Shri Gaurav Jain, Advocate, Ms. Deepika Agarwal, Advocate Date of Hearing 05/08/2019 Date of 01/11/2019 pronouncement O…

RED FORT SHAHJAHAN PROPERTIES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-21(1), NEW DELHI

The appeal is allowed with above direction

ITA 7239/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Jun 2019AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishired Fort Shahjahan Properties Vs. Dcit, Pvt. Ltd, Circle-21(1), N-226, Lgf, Greater Kailash-1, New Delhi New Delhi Pan: Aadcr6247E (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 144Section 144CSection 92C(3)Section 92D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Red Fort Shahjahan Properties Vs. DCIT, Pvt. Ltd, Circle-21(1), N-226, LGF, Greater kailash-1, New Delhi New Delhi PAN: AADCR6247E (Appellant) (Respondent) SA No. 235/Del/2019 (In ITA No. 7239/Del/2018) (Assessment Year: 2014-15) Red Fort Shahjahan Properties Vs. DCIT, Pvt. Ltd, Circle-21(1), N-226, LGF, Greater kailash-1, New Delhi New Delhi PAN: AADCR6247E (Appellant) (Respondent) Assessee by : Shri K. M. Gupta, Adv Revenue by: Shri H. K. Choudhary, CIT DR Ms. Ni…

KANUBHAI M. PATEL,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE,, VAPI

In the result, the appeal of the assessee is dismissed

ITA 2094/AHD/2016[2012-13]Status: DisposedITAT Surat07 Jun 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2094/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Shri Kanubhai M. Patel, Prop. Vs. Assistant Commissioner Of Bharat Acid & Chemical Plot Income Tax, Circle -Vapi No. Cib/32 Gidc Vapi Pan:Accpp 2381D अपीलाथ" Appellant ""यथ"/Respondent

Section 143

…Shri Kanubhai M Patel v. ACIT-Vapi/I.T.A. No.2094/Ahd/2016/A.Y.:12-13 Page 1 of 5 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2094/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Shri Kanubhai M. Patel, Prop. Vs. Assistant Commissioner of Bharat Acid & Chemical Plot Income Tax, Circle -Vapi No. CIB/32 GIDC Vapi PAN:ACCPP 2381D अपीलाथ" Appellant ""यथ"/Respondent Shri Shreyas S. Kapadia, CA िनधा"रती क" ओर से /Assessee by राज"व…

MAFATLAL FINANCE COMPANY LTD ( NOW KNOWN AS HYBRID FINANCIAL SERVICES LTD),MUMBAI vs. DCIT 1(2), MUMBAI

In the result assesses appeal for A

ITA 5531/MUM/2013[2006-07]Status: DisposedITAT Mumbai26 Aug 2016AY 2006-07

Bench: Shri Jason P.Boaz (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Neil Philip
Section 143(3)Section 14ASection 28Section 36(1)(vii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI JASON P.BOAZ (AM) AND SHRI RAM LAL NEGI (JM) ITA No.7174 to 7176/MUM/2010 Assessment Year: 2000-01 to 2003-04 & ITA 5531/MUM/2013 Assessment Year: 2006-07 & ITA 7177/Mum/2010 Assessment Year: 2007-08 Mafatlal Finance Company Ltd. The Asst. CIT- 10 (3), ( Now Known as Hybrid Financial Room No. 451, Aayakar Bhavan, Services Ltd.) M.K.Road, Mumbai- 400020. Unit No. 17, 2nd Floor, ‘A’ Wing, Vs. Raj Industrial Estate Premises, Marol Military Road, Marol, Andheri (E), Mumbai- 400059. PAN : AAACM2824M (Appellant) (Respondent) Appellant by :…

MAFATLAL FIANANCE CO. LTD ( NOW KNOWN AS HYBRID FINANCIAL SEVICE LTD ),NAVI MUMBAI vs. ASST CIT 10(3), MUMBAI

In the result assesses appeal for A

ITA 7177/MUM/2010[2007-08]Status: DisposedITAT Mumbai26 Aug 2016AY 2007-08

Bench: Shri Jason P.Boaz (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Neil Philip
Section 143(3)Section 14ASection 28Section 36(1)(vii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI JASON P.BOAZ (AM) AND SHRI RAM LAL NEGI (JM) ITA No.7174 to 7176/MUM/2010 Assessment Year: 2000-01 to 2003-04 & ITA 5531/MUM/2013 Assessment Year: 2006-07 & ITA 7177/Mum/2010 Assessment Year: 2007-08 Mafatlal Finance Company Ltd. The Asst. CIT- 10 (3), ( Now Known as Hybrid Financial Room No. 451, Aayakar Bhavan, Services Ltd.) M.K.Road, Mumbai- 400020. Unit No. 17, 2nd Floor, ‘A’ Wing, Vs. Raj Industrial Estate Premises, Marol Military Road, Marol, Andheri (E), Mumbai- 400059. PAN : AAACM2824M (Appellant) (Respondent) Appellant by :…

MAFATLAL FINANCE COMPANY LTD ( NOW KNOWN AS HYBRID FINANCIAL SERVICES LTD),NAVI MUMBAI vs. ASST CIT 9(2), MUMBAI

In the result assesses appeal for A

ITA 7176/MUM/2010[2003-04]Status: DisposedITAT Mumbai26 Aug 2016AY 2003-04

Bench: Shri Jason P.Boaz (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Neil Philip
Section 143(3)Section 14ASection 28Section 36(1)(vii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI JASON P.BOAZ (AM) AND SHRI RAM LAL NEGI (JM) ITA No.7174 to 7176/MUM/2010 Assessment Year: 2000-01 to 2003-04 & ITA 5531/MUM/2013 Assessment Year: 2006-07 & ITA 7177/Mum/2010 Assessment Year: 2007-08 Mafatlal Finance Company Ltd. The Asst. CIT- 10 (3), ( Now Known as Hybrid Financial Room No. 451, Aayakar Bhavan, Services Ltd.) M.K.Road, Mumbai- 400020. Unit No. 17, 2nd Floor, ‘A’ Wing, Vs. Raj Industrial Estate Premises, Marol Military Road, Marol, Andheri (E), Mumbai- 400059. PAN : AAACM2824M (Appellant) (Respondent) Appellant by :…

MAFATLAL FINANCE COMPANY LTD ( NOW KNOWN AS HYBRID FINANCIAL SERVICES LTD),NAVI MUMBAI vs. ITO 1(2)(1), MUMBAI

In the result assesses appeal for A

ITA 7175/MUM/2010[2001-02]Status: DisposedITAT Mumbai26 Aug 2016AY 2001-02

Bench: Shri Jason P.Boaz (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Neil Philip
Section 143(3)Section 14ASection 28Section 36(1)(vii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI JASON P.BOAZ (AM) AND SHRI RAM LAL NEGI (JM) ITA No.7174 to 7176/MUM/2010 Assessment Year: 2000-01 to 2003-04 & ITA 5531/MUM/2013 Assessment Year: 2006-07 & ITA 7177/Mum/2010 Assessment Year: 2007-08 Mafatlal Finance Company Ltd. The Asst. CIT- 10 (3), ( Now Known as Hybrid Financial Room No. 451, Aayakar Bhavan, Services Ltd.) M.K.Road, Mumbai- 400020. Unit No. 17, 2nd Floor, ‘A’ Wing, Vs. Raj Industrial Estate Premises, Marol Military Road, Marol, Andheri (E), Mumbai- 400059. PAN : AAACM2824M (Appellant) (Respondent) Appellant by :…

MAFATLAL FINANCE COMPANY LTD ( NOW KNOWN AS HYBRID FINANCIAL SERVICES LTD),MUMBAI vs. ITO 1(2)(2), MUMBAI

In the result assesses appeal for A

ITA 7174/MUM/2010[2000-01]Status: DisposedITAT Mumbai26 Aug 2016AY 2000-01

Bench: Shri Jason P.Boaz (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Neil Philip
Section 143(3)Section 14ASection 28Section 36(1)(vii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI JASON P.BOAZ (AM) AND SHRI RAM LAL NEGI (JM) ITA No.7174 to 7176/MUM/2010 Assessment Year: 2000-01 to 2003-04 & ITA 5531/MUM/2013 Assessment Year: 2006-07 & ITA 7177/Mum/2010 Assessment Year: 2007-08 Mafatlal Finance Company Ltd. The Asst. CIT- 10 (3), ( Now Known as Hybrid Financial Room No. 451, Aayakar Bhavan, Services Ltd.) M.K.Road, Mumbai- 400020. Unit No. 17, 2nd Floor, ‘A’ Wing, Vs. Raj Industrial Estate Premises, Marol Military Road, Marol, Andheri (E), Mumbai- 400059. PAN : AAACM2824M (Appellant) (Respondent) Appellant by :…

ShivnandanBuildconPvt. Ltd. v. CIT & ANR. (233 Taxmann 297) — Cited in 13 Judgments | BharatTax