Smt. Abha Bansal v. Principal Commissioner of Income-tax

132 Taxmann.com 231High Court2021#2469 most cited

What is Smt. Abha Bansal v. Principal Commissioner of Income-tax authority for?

Compensation received by an assessee upon cancellation of a Builder-Buyer Agreement constitutes a capital receipt and is taxable as capital gains. The Principal Commissioner of Income-tax cannot revise an assessment where the Assessing Officer has correctly treated such compensation as capital gains.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

Smt. Abha Bansal · 132 Taxmann.com 231 · Section 263 · capital gains · compensation · builder-buyer agreement cancellation · capital receipt · revision by PCIT · erroneous and prejudicial · Delhi ITAT

Sections most often in play

Section 143(3)Section 153ASection 153DSection 263Section 132Section 147Section 148Section 80IC

Issues it is cited on

section 44aesection 153(a)revision u/s 263section 80icsection 254(1)section 153dkelvinatorerroneous and prejudicialsection 144asection 65bsection 44asection 254

Judgments citing Smt. Abha Bansal v. Principal Commissioner of Income-tax

MANOHAR FILAMENTS PVT LTD,DELHI vs. PCIT,CENTRAL-3, DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 2645/DEL/2025[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2017-18 ] Manohar & Filaments Pvt. `Vs. Pcit, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi Pan No.Aaacm1116E Appellant Respondent

Section 153ASection 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2017-18 ] Manohar & Filaments Pvt. `Vs. PCIT, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi PAN No.AAACM1116E Appellant Respondent Appellant by Sh. Amit Goel, CA Sh. Pranav Yadav, Advocate Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.PCIT (Central)-3, Delhi vide order dated…

MRIDUL SHASHIKANT KHANDELWAL ,MUMBAI vs. PCIT(CENTRAL)-1, MUMBAI

In the result, the grounds of

ITA 3645/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 143(3)Section 153CSection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3645/MUM/2025 (AY: 2020-21) (Physical hearing) Mridul Shashikant Khandelwal PCIT (Central), Mumbai - 1 14th Floor, Flat No. 1402, Towe A, Room No. 1001, 10th Floor, Vs 25th South, Yadav Patil Marg, Off PratishthaBhavan, Old CGO Veer Savarkar Marg, Prabhadevi, Annexe, M K Road, Mumbai-400 025. Mumbai-400 020 PAN : APXPK6187J Appellant / Assessee Respondent / Revenue Assessee by Shri Ajay R Singh, Advocate & Shri Akshay Pawar, Advocate Revenue by Shri R.A. Dhyani CIT-DR Dat…

MRIDUL SHASHIKANT KHANDELWAL ,MUMBAI vs. PCIT CENTRAL -1, MUMBAI

In the result, the grounds of

ITA 3644/MUM/2025[2018-19]Status: DisposedITAT Mumbai11 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 143(3)Section 153CSection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3645/MUM/2025 (AY: 2020-21) (Physical hearing) Mridul Shashikant Khandelwal PCIT (Central), Mumbai - 1 14th Floor, Flat No. 1402, Towe A, Room No. 1001, 10th Floor, Vs 25th South, Yadav Patil Marg, Off PratishthaBhavan, Old CGO Veer Savarkar Marg, Prabhadevi, Annexe, M K Road, Mumbai-400 025. Mumbai-400 020 PAN : APXPK6187J Appellant / Assessee Respondent / Revenue Assessee by Shri Ajay R Singh, Advocate & Shri Akshay Pawar, Advocate Revenue by Shri R.A. Dhyani CIT-DR Dat…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3719/MUM/2025[2018-19]Status: DisposedITAT Mumbai27 Oct 2025AY 2018-19

Bench: SHRI BEENNA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3718/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Oct 2025AY 2017-18
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI\nBEFORE: SHRI BEENNA PILLAI, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n&\nITA No. 3713/MUM/2025(AY: 2011-12)\n&\nITA No. 3714/MUM/2025(AY: 2012-13)\n&\nITA No. 3715/MUM/2025(AY: 2013-14)\n&\nITA No. 3716/MUM/2025(AY: 2015-16)\n&\nITA No. 3717/MUM/2025(AY: 2016-17)\n&\nITA No. 3718/MUM/2025(AY: 2017-18)\n&\nITA No. 3719/MUM/2025(AY: 2018-19)\n\nRaj Impex\n101A Devidarshan Complex\nTembi Naka Thane West,\nThane-400601.\nPAN: AALFR6800J\n(Appellant)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nVs.\nPCIT Cen…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3717/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 Oct 2025AY 2016-17

Bench: SHRI BEENA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3716/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Oct 2025AY 2015-16

Bench: SHRI BEENAPPILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3715/MUM/2025[2013-14]Status: DisposedITAT Mumbai27 Oct 2025AY 2013-14

Bench: SHRI BEENAPPILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3714/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Oct 2025AY 2012-13

Bench: SHRI BEENNA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3713/MUM/2025[2011-12]Status: DisposedITAT Mumbai27 Oct 2025AY 2011-12

Bench: SHRI BEENNA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 190/LKW/2020[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.190 & 191/LKW/2020 (Assessment Years: 2012-13 & 2014-15) Sukhvinder Singh v. PCIT, Central Circle- 117/136, B-4, Sarvodaya Kanpur Nagar, Kanpur-208005. 7/81-B Tilak Nagar, Kanpur-208002. PAN:ACJPS2526C (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri R. K. Agarwal, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) Vide ITA. No.190/LKW/2020 appeal has been filed by the assessee against the impugned order dated 17.03.2…

VENEZIA GOLF CITY PVT. LTD.,,NEW DELHI vs. ITO WARD 26(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1962/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Kapoor, Sh.Vikash Jain, Sh.SumitFor Respondent: Ms.Rajinder Kaur, CIT(DR)
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 263

…ITA No. 1962 / Del / 2019 & 3377/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1962 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, Vs. Income Tax Officer. No.28, Raja Garden, Ward-26(2), New Delhi-110015 New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT ITA No. 3377 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, PCIT, No.28, Raja Garden, Central-1, New Delhi-110015 ARA Centre, New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT Appellant by : Shri…

M/S. VENEZIA GOLF CITY PVT. LTD.,,NEW DELHI vs. PR. CIT (CENTRAL)-1, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3377/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Kapoor, Sh.Vikash Jain, Sh.SumitFor Respondent: Ms.Rajinder Kaur, CIT(DR)
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 263

…ITA No. 1962 / Del / 2019 & 3377/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1962 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, Vs. Income Tax Officer. No.28, Raja Garden, Ward-26(2), New Delhi-110015 New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT ITA No. 3377 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, PCIT, No.28, Raja Garden, Central-1, New Delhi-110015 ARA Centre, New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT Appellant by : Shri…

ADITYA GUPTA,NEW DELHI vs. PCIT (CENTRAL) - 1, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1503/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jul 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1503/Del/2024 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Aditya Gupta Pcit (Central)-1, 8/48, West Punjabi Bagh, Vs. Room No.338, Jhandewalan Extn., New Delhi. New Delhi. Pan No.Amzpg2185M अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 153DSection 263Section 54F

…ITA No.1503/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1503/Del/2024 िनधा"रणवष"/Assessment Year: 2019-20 बनाम ADITYA GUPTA PCIT (Central)-1, 8/48, West Punjabi Bagh, Vs. Room No.338, Jhandewalan Extn., New Delhi. New Delhi. PAN No.AMZPG2185M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Gautam Jain, Adv. Shri Lalit Mohan, CA & Shri Parth Singhal, Adv. Shri Jitender Singh, CIT DR Revenue by सुनवाईक"तारीख/ Date of hearing: 04.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncemen…

MEENAMANI GANGA BUILDER LLP ,PUNE vs. PCIT (CENTRAL), PUNE , PUNE

In the result, the appeal of the assessee is dismissed

ITA 1027/PUN/2024[2019-20]Status: DisposedITAT Pune21 Apr 2025AY 2019-20
Section 132Section 143(2)Section 153DSection 263Section 263(1)Section 68

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “A”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.1027/PUN/2024\n Assessment Year : 2019-20\nMeenamani Ganga Builder LLP,\nSan Mahu Complex, Office N5,\nBund Garden Road,\nOpposite Poona Club,\nPune 411 001, Maharashtra\nPAN: AAUFM6455H\nVs. PCIT (Central),\nPune\nAppellant\nRespondent\nAppellant by\nRevenue by\nDate of hearing\nDate of pronouncement\n:\nShri Rajiv Thakkar\n:\nShri Amol Khairnar\n:\n28.01.2025\n:\n21.04.2025\nआदेश / ORDER\nPER DR. MANISH BORAD, AC…

MOHD RIYAZUDDIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 243/HYD/2024[2019-20]Status: DisposedITAT Hyderabad07 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.243/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Shri Mohd. Riyazuddin Vs. Asstt. Commissioner Of Hyderabad Income Tax, Pan:Ahupm6145M Central Circle 2(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Siddharth Toshnival राज" व "ारा/Revenue By:: Shri Lv Bhaskar Reddy, Dr सुनवाई की तारीख/Date Of Hearing: 29/01/2025 घोषणा की तारीख/Pronouncement: 07/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Revision Order Dated 18/01/2024 Of The Learned Pr. Cit (Central) Hyderabad The A.Y.2019-20. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Advocate Siddharth ToshnivalFor Respondent: : Shri LV Bhaskar Reddy, DR
Section 153DSection 263Section 68

…ITA No 243 of 2024 Mohd Riyazuddin आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.243/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Shri Mohd. Riyazuddin Vs. Asstt. Commissioner of Hyderabad Income Tax, PAN:AHUPM6145M Central Circle 2(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate Siddharth Toshnival राज" व "ारा/Revenue by:: Shri LV Bhaskar Reddy, DR सुनवाई की तारीख/Date of hearing: 29/01/2025 घोषणा की तारीख/Pronouncem…

DCIT-CC-4(2), MUMBAI, MUMBAI vs. RAJ TECHNOLOGY, MUMBAI

In the result, both the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

ITA 3947/MUM/2023[2021-22]Status: DisposedITAT Mumbai25 Oct 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Raj Technology, DCIT, 3840/Mum/2023 2020-21 A-2, 414, 2nd Floor, Central Circle-4(2), Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, 3836/Mum/2023 2021-22 Mumbai Mumbai [PAN: AAXFR3909G] Raj Technology, DCIT, A-2, 414, 2nd Floor, Central Circle-4(2), 3947/Mum/2023 2021-22 Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, Mumbai Mumbai [PAN: AAXFR3909G] For Assessee : Shri Rahul Hakani, For R…

RAJ TECHNOLOGY,MUMBAI vs. DCIT, CENTRAL CIRCLE 4 (2), MUMBAI

In the result, both the appeals of the assessee are allowed and the

ITA 3840/MUM/2023[2020-21]Status: DisposedITAT Mumbai25 Oct 2024AY 2020-21

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 3840/Mum/2023 2020-21 Raj Technology, A-2, 414, 2nd Floor, Orchid City Centre, Bellasis Road, Mumbai [PAN: AAXFR3909G] DCIT, Central Circle-4(2), 19th Floor, Air India Building, Mumbai 3836/Mum/2023 | 2021-22 DCIT, Central Circle-4(2), 19th Floor, Air India Building, Mumbai Raj Technology, A-2, 414, 2nd Floor, Orchid City Centre, Bellasis Road, Mumbai [PAN: AAXFR3909G] 3947/Mum/2023 | 2021-22 For Assessee: Shri Rahul Hakani, For R…

RAJ TECHNOLOGY,MUMBAI vs. DCIT, CENTRAL CIRCLE 4(2), MUMBAI

In the result, both the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

ITA 3836/MUM/2023[2021-22]Status: DisposedITAT Mumbai25 Oct 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Raj Technology, DCIT, 3840/Mum/2023 2020-21 A-2, 414, 2nd Floor, Central Circle-4(2), Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, 3836/Mum/2023 2021-22 Mumbai Mumbai [PAN: AAXFR3909G] Raj Technology, DCIT, A-2, 414, 2nd Floor, Central Circle-4(2), 3947/Mum/2023 2021-22 Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, Mumbai Mumbai [PAN: AAXFR3909G] For Assessee : Shri Rahul Hakani, For R…

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

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