Taxman 54 (Bom.), KMC Construction Ltd 51 SOT 214 (Hyd), Koya & Co. Construction (P.) Ltd. v. Asstt. CIT

21 Taxmann.com 35Income Tax Appellate Tribunal2012#3127 most cited

What is Taxman 54 (Bom.), KMC Construction Ltd 51 SOT 214 (Hyd), Koya & Co. Construction (P.) Ltd. v. Asstt. CIT authority for?

An assessee is eligible for deduction under section 80IA if it constructs an infrastructure facility for government projects, as this constitutes a transfer of property in chattel rather than a contract of service.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Koya & Co. Construction (P.) Ltd. v. Asstt. CIT · section 80IA · infrastructure facility · deduction under section 80IA · transfer of property in chattel · contract of service · government projects

Sections most often in play

Section 139Section 147Section 148Section 153ASection 194CSection 80IASection 132Section 132A

Issues it is cited on

section 80ia(13)section 80ia(4)(i)section 33bsection 80ia(4)infrastructure facilitydeduction under section 80iaresulting companytax benefitdeduction u/s 80iainitial assessment yearsection 288going concern

Judgments citing Taxman 54 (Bom.), KMC Construction Ltd 51 SOT 214 (Hyd), Koya & Co. Construction (P.) Ltd. v. Asstt. CIT

DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

ITA 4942/MUM/2024[2015-16]Status: DisposedITAT Mumbai14 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…| | | | आयकरअपीलीयअिधकरण"ायपीठ,मुंबई| IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, HON’BLE JUDICIAL MEMBER & MS. PADMAVATHY S., HON’BLE ACCOUNTANT MEMBER I.T.A. No.4940/Mum/2024 Assessment Year: 2014-15 DCIT -1(2)1, Mumbai Patil Construction and Vs Infrastructure Ltd. Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0806B] अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) I.T.A. No. 4942/Mum/2024 Assessment Year: 2015-16 DCIT -1(2)1, Mumbai Patil Construction and Infrastructure Ltd. Vs Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0…

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

ITA 4940/MUM/2024[2014-15]Status: DisposedITAT Mumbai14 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…| | | | आयकरअपीलीयअिधकरण"ायपीठ,मुंबई| IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, HON’BLE JUDICIAL MEMBER & MS. PADMAVATHY S., HON’BLE ACCOUNTANT MEMBER I.T.A. No.4940/Mum/2024 Assessment Year: 2014-15 DCIT -1(2)1, Mumbai Patil Construction and Vs Infrastructure Ltd. Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0806B] अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) I.T.A. No. 4942/Mum/2024 Assessment Year: 2015-16 DCIT -1(2)1, Mumbai Patil Construction and Infrastructure Ltd. Vs Flat No. 2, Swadhin Sadan C-Road, Churchgate Mumbai - 400021 [PAN: AAECM0…

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 1621/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2014-15

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

THE DY.COMMISSIONER OF INCOME TAX, PATAN CIRCLE,, PATAN vs. AJAY ENGG. INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 1231/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2013-14

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 2303/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2011-12

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 2302/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2010-11

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

THE ACIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 2118/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2009-10

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 ITA Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The ACIT, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1st Floor, Santokba Hall, Rajmahal v. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat PAN:AAGCA8877L (Appellant) (Respondent) Assessment Year: 2014-15 The DCIT, Patan Circle, Room M/s Ajay Protech Pvt. Ltd…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 314/IND/2018[2014-15]Status: DisposedITAT Indore28 Feb 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 313/IND/2018[2013-14]Status: DisposedITAT Indore28 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

ITA 312/IND/2018[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 311/IND/2018[2010-11]Status: DisposedITAT Indore28 Feb 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 310/IND/2018[2009-10]Status: DisposedITAT Indore28 Feb 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. VIJAY M. MISTRY CONSTRUCTION PVT. LTD.,, AHMEDABAD

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

ITA 1481/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

Section 143(3)Section 271(1)(c)Section 36(1)(va)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address in A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner of Ltd. Income Tax Circle–8, B-209, 2nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan…

VIJAY M.MISTRY CONSTRUCTION PVT.LTD.,,AHMEDABAD vs. THE ACIT.,CIRCLE-8,, AHMEDABAD

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

ITA 2938/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

Section 143(3)Section 271(1)(c)Section 36(1)(va)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address in A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner of Ltd. Income Tax Circle–8, B-209, 2nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan…

AKASH INFRA PROJECTS PVT.LTD.,,GANDHINAGAR vs. THE ACIT,GNR CIRCLE,, GANDHINAGAR

ITA 1679/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2007-08

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE ACIT,GNR CIRCLE,, GANDHINAGAR

ITA 1577/AHD/2009[2006-07]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2006-07

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4,, GANDHINAGAR

ITA 770/AHD/2008[2004-05]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2004-05

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE ACIT,GNR CIRCLE,, GANDHINAGAR

ITA 4002/AHD/2008[2005-06]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2005-06

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3,, GANDHINAGAR

ITA 2826/AHD/2007[2003-04]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2003-04

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R. R. Makwana, Sr. DR
Section 142(1)Section 143(1)(a)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2826/Ahd/2007 (Assessment Years: 2003-04) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-3, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-380009 [PAN No. AADCA3708M] (Appellant) .. (Respondent) I.T.A. No. 770/Ahd/2008 (Assessment Year: 2004-05) M/s. Akash Infra Projects P. Ltd. Vs. ITO Pankaj R. Shah & Associates, Ward-4, Chartered Accountants, 61-62, Gandhinagar Stadium House, Navrangpura, Ahmedabad-38…

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

ITA 2202/AHD/2018[2016-17]Status: DisposedITAT Ahmedabad13 May 2022AY 2016-17

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

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