Wadhwa Residence Pvt. Ltd. v. ACIT

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Judgments citing Wadhwa Residence Pvt. Ltd. v. ACIT

M/S. BENGAL OMNITECH NIRMAN LTD.,KOLKATA vs. A.C.I.T./I.T.O., WARD - 8(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1551/KOL/2024[2018-2019]Status: DisposedITAT Kolkata02 Dec 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita No.1551/Kol/2024\N(Assessment Year:2018-19)\Nm/S Bengal Omnitech Nirman Ltd.\N30, Chowringhee Road,\Nchowranghee Mansion,\Npark Street, Kolkata-700016\Nwest Bengal\N(Appellant)\Nvs.\Nacit/ Ito, Ward 8(1), Kolkata\Naaykar Bhawan, P-7,\Nchowringhee Square,\Nkolkata-700069, West Bengal\N(Respondent)\Npan No. Aaccb1063F\Nassessee By\N: S/Shri S.M. Surana &\Nsunil Surana, Ars\Nrevenue By\N: Shri Pankaj Pandey, Dr\Ndate Of Hearing:\N13.11.2025\Ndate Of Pronouncement:\N02.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthis Is An Appeal Preferred By The Assessee Against The Order Of\Nthe National Faceless Appeal Centre, Delhi (Hereinafter Referred To As\Nthe “Ld. Cit(A)"] Dated 21.05.2024 For The Ay 2018-19.\Nthe Issue Raised In Ground No.1 Is Against The Confirmation Of\Naddition Of ₹1,50,00,000/- By The Id. Cit (A) As Made By The Id. Ao\Nby Disallowing The Business Loss Claimed By The Assessee.\N2.

Section 36(1)(vii)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA No.1551/KOL/2024\n(Assessment Year:2018-19)\nM/s Bengal Omnitech Nirman Ltd.\n30, Chowringhee Road,\nChowranghee Mansion,\npark Street, Kolkata-700016\nWest Bengal\n(Appellant)\nVs.\nACIT/ ITO, Ward 8(1), Kolkata\nAaykar Bhawan, P-7,\nChowringhee Square,\nKolkata-700069, West Bengal\n(Respondent)\nPAN No. AACCB1063F\nAssessee by\n: S/Shri S.M. Surana &\nSunil Surana, ARs\nRevenue by\n: Shri Pankaj Pandey, DR\nDate of hearing:\n13.11.2025\nDate of pronouncement:\n02.12.20…

BHANUPRATAP SANTPRASAD SINGH,PARBHANI MAHARASHTRA vs. INCOME TAX OFFICER, WARD HINGOLI, PARBHANI, MAHARASHTRA

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 251/PUN/2024[2018-19]Status: DisposedITAT Pune23 Oct 2024AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.251/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Bhanupratap Santprasad Vs. Ito, Ward- Hingoli, Singh, Parbhani. Pandharkar Niwas, Dnayneshwar Nagar, Parbhani- 431401. Pan : Awgps7884J Appellant Respondent Assessee By : Shri Darshan R Gattani Revenue By : Shri Keyur Patel Date Of Hearing : 07.08.2024 Date Of Pronouncement : 23.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.12.2023 Passed By Ld. Addl./Jcit(A)-3, Bengaluru For The Assessment Year 2018-19 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Cit(Appeals) Has Erred In Upholding The Addition Of Rs.30,46,456/- Made By The Centralized Processing Centre (Cpc) On Account Of Disallowance U/S 43B For Non-Payment Of Service Tax, Even Though Neither The Tax Amount Was Received From The Customer Nor Was The Service Tax Amount Debited To Profit & Loss Account. Therefore, The Same May Be Deleted.

For Appellant: Shri Darshan R GattaniFor Respondent: Shri Keyur Patel

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.251/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Bhanupratap Santprasad Vs. ITO, Ward- Hingoli, Singh, Parbhani. Pandharkar Niwas, Dnayneshwar Nagar, Parbhani- 431401. PAN : AWGPS7884J Appellant Respondent Assessee by : Shri Darshan R Gattani Revenue by : Shri Keyur Patel Date of hearing : 07.08.2024 Date of pronouncement : 23.10.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 14.12.2023 p…

M/S. KHYATI REALITIES LTD.,,AHMEDABAD vs. ACIT, CIRCLE-2(1)(2),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 552/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad14 Jun 2019AY 2013-14

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri M. Anand Kumar, Sr. D.R

Section 115JSection 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2013-14 M/s. Khyati Realities Ltd. The ACIT, 99, Chinubhai Towers, Circle-2(1)(2), Ashram Road, Vs Ahmedabad Ahmedabad-380009 (Respondent) PAN: AAACK8006B (Appellant) Revenue by: Shri M. Anand Kumar, Sr. D.R. Assessee by: Shri Tushar Hemani, A.R. Date of hearing : 06-06-2019 Date of pronouncement : 14-06-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises from order of the CIT(A)-6, Ahmedabad da…