Unique Organiors and Developers (P) Ltd. v. DCIT

70 TTJ 131Income Tax Appellate Tribunal#25535 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132(4)Section 144Section 153CSection 69ASection 69CSection 133ASection 132Section 132(4A)

Issues it is cited on

survey under section 133abusiness connectiondumb documentssection 132(4a)loose papersdocuments seizedunexplained expendituresection 69csection 133section 133aincome-tax officersection 132(4)

Judgments citing Unique Organiors and Developers (P) Ltd. v. DCIT

Kolsa Khadan Kamgar Sahakari Pat Sanstha Maryadit Sillewada Project, Nagpur vs. ITO Ward 3(4), Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2025[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…ur) (URO). 8. The Hon'ble Ahmedabad ITAT in case of Prarthana Construction (P) Ltd. Vs. Deputy Commissioner Of Income Tax (2001) 118 Taxman 112 (IT AT- Ahmedabad) (Mag) 9. The Hon'ble Ahmedabad ITAT in case of Unique Organiors and Developers (P) Ltd Vs. DCIT, 70 TTJ 131 10. The Hon'ble Ahmedabad ITAT in case Sheth Akshay Pushpavadan Vs. DCIT, 130 TTJ 42 (UO) Reliance is placed on the judgement following judgment where it has been held that no addition can be based on dumb documents. 8. The Hon'ble Supreme Court in case of Common Cause (A Registered Society) v. Union of India, [2017] 77 taxmann.com 245 (SC) 9. The…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2023[2019-20]Status: DisposedITAT Nagpur25 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…ur) (URO). 8. The Hon'ble Ahmedabad ITAT in case of Prarthana Construction (P) Ltd. Vs. Deputy Commissioner Of Income Tax (2001) 118 Taxman 112 (IT AT- Ahmedabad) (Mag) 9. The Hon'ble Ahmedabad ITAT in case of Unique Organiors and Developers (P) Ltd Vs. DCIT, 70 TTJ 131 10. The Hon'ble Ahmedabad ITAT in case Sheth Akshay Pushpavadan Vs. DCIT, 130 TTJ 42 (UO) Reliance is placed on the judgement following judgment where it has been held that no addition can be based on dumb documents. 8. The Hon'ble Supreme Court in case of Common Cause (A Registered Society) v. Union of India, [2017] 77 taxmann.com 245 (SC) 9. The…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 11/NAG/2023[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…ur) (URO). 8. The Hon'ble Ahmedabad ITAT in case of Prarthana Construction (P) Ltd. Vs. Deputy Commissioner Of Income Tax (2001) 118 Taxman 112 (IT AT- Ahmedabad) (Mag) 9. The Hon'ble Ahmedabad ITAT in case of Unique Organiors and Developers (P) Ltd Vs. DCIT, 70 TTJ 131 10. The Hon'ble Ahmedabad ITAT in case Sheth Akshay Pushpavadan Vs. DCIT, 130 TTJ 42 (UO) Reliance is placed on the judgement following judgment where it has been held that no addition can be based on dumb documents. 8. The Hon'ble Supreme Court in case of Common Cause (A Registered Society) v. Union of India, [2017] 77 taxmann.com 245 (SC) 9. The…

Unique Organiors and Developers (P) Ltd. v. DCIT (70 TTJ 131) — Cited in 3 Judgments | BharatTax