Westland Buildtech (P) Ltd. v. ITO Ward-18 (3), New Delhi

76 Taxmann.com 142High Court2016#7501 most cited

What is Westland Buildtech (P) Ltd. v. ITO Ward-18 (3), New Delhi authority for?

A reference under Section 142A can be made even without rejecting the books of account, following an amendment effective from 2014.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Also referred to as

Westland Buildtech · ITO · Section 142A · amendment 2014 · rejection of books of account · reference

Judgments citing Westland Buildtech (P) Ltd. v. ITO Ward-18 (3), New Delhi

Milestone Dewellers Pvt. Ltd., Jaipur vs. ITO Ward 6(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 565/JPR/2023[2017-18]Status: DisposedITAT Jaipur31 Oct 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a
Section 143(3)Section 144BSection 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 565/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Milestone Dwellers Pvt. Ltd. ITO, Sb-59, UDB Tower, 3rd Floor, Vs. Ward-6(2), Jaipur. Opp. Jaipur Nagar Nigam, Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 2150 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Aga…

The Wagra Taluka Co. Operative Marketing & Processing Society Ltd., Bharuch vs. ITO, Ward-1(5), Bharuch

In the result, the grounds of appeal raised by the assessee are allowed

ITA 199/SRT/2020[2016-17]Status: DisposedITAT Surat08 Sept 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Wagra Taluka Co-Operative I.T.O. Marketing & Processing Society Ward 1(5), Vs. Limited, Bharuch. At & Post:Wagra, Taluka- Wagra, District - Bharuch (Gujarat). M. No. 8128950676 E.Mail: Mrmconsultants@Yahoo.Com Pan: Aaaat 2404 N Appellant/ Assessee Respondent/ Revenue

Section 154Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) The Wagra Taluka Co-operative I.T.O. Marketing & Processing Society Ward 1(5), Vs. Limited, Bharuch. At & Post:Wagra, Taluka- Wagra, District - Bharuch (Gujarat). M. No. 8128950676 e.mail: mrmconsultants@yahoo.com PAN: AAAAT 2404 N Appellant/ assessee Respondent/ revenue Assessee represented by Shri Krutarth Desai, Adv. With Ms. Disha Kharod, CA Department represented by Shri J.K. Chandnani, Sr.DR Date of hearing 24/06/2022 Date of pronouncement 12/09/2…

DCIT-1(1), Bhopal vs. M/S Globus Mega Project Pvt. Ltd, Bhopal

In the result, both the appeals filed by the Revenue are dismissed and C

ITA 577/IND/2018[2010-11]Status: HeardITAT Indore08 Sept 2022AY 2010-11
For Appellant: Shri P.K. Mitra, CIT/DRFor Respondent: Shri Manoj Fadnis, A.R
Section 132Section 142ASection 143Section 143(3)Section 153CSection 40Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member ITA Nos. 577 & 578/Ind/2018 & C.O. Nos. 26 & 27/Ind/2019 Assessment Years: 2010-11 & 2011-12 Deputy Commissioner M/s. Globus Mega of Income Tax -1(1), Project Pvt. Ltd., Plot Bhopal Vs No. 176, 1st Floor M.P. Nagar, Zone-II, Bhopal (Appellant) PAN No: AADCG4620N (Respondent) M/s. Globus Mega Vs Deputy Commissioner Project Pvt. Ltd., Plot of Income Tax -1(1), No. 176, 1st Floor M.P. Bhopal Nagar, Zone-II, Bhopal (Respondent/App…

The ACIT, Cochin vs. M/S.Mfar Hotels Ltd, Cochin

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objection filed by the assessee is dismissed

ITA 66/COCH/2017[2002-03]Status: DisposedITAT Cochin04 Sept 2019AY 2002-03

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. K.T.MohananFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 142ASection 142A(3)Section 143(1)Section 143(2)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.66/Coch/2017 : Asst.Year 2002-2003 ITA No.67/Coch/2017 : Asst.Year 2002-2003 The Asst.Commissioner of M/s.Mfar Hotels & Income-tax, Vs. Resorts (P) Limited Corporate Circle 1(2) (Earlier known as MFAR Kochi. Hotels Limited) N.H.Bypass, Kundanoor Junction, Maradu P.O. Kochi – 682 034. PAN : AABCM9267F. (Appellant) (Respondent) CO No.16/Coch/2017 : Asst.Year 2002-2003 (Arising out of ITA No.66/Coch/2017) M/s.Mfar Hotels & Resorts The Asst.Commissioner of (P) Limited Vs. Income-tax, (Earli…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

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

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

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

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…

M/S.Ardra Associates, Trichur vs. The DCIT(, Trivandrum

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

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 374 to 379/Coch/2017 Assessment Years : 2008-09 to 2012-13 & 2014-15 The Assistant Commissioner of Vs. M/s. Ardra Associates, Income-tax, Central Circle-1, Capital Towers, Kozhikode. Thiruambady P.O., Patturaikkal, Thrissur-680 022. [PAN:AAIFA 2325E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos. 495 to 499/Coch/2016 & ITA No. 241/Coch/2018) Assessment Years : 2008-09 to 2012-13 & 2013-14 M/s. Ardra Associates, Vs. The Assistant Commissioner of Capital Towers, Income-…