1. Mega Corporation v. Addl. CIT

62 Taxmann.com 351High Court2015#6525 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also reported as

104 TTJ 950

Sections most often in play

Section 127Section 120(4)(b)Section 124(3)Section 143(3)Section 144Section 154Section 2(7A)Section 253

Judgments citing 1. Mega Corporation v. Addl. CIT

HANEEF AKBAR BASHA,VELLORE vs. ITO WARD 2, THIRUVANNAMALAI, THIRUVANNAMALAI

ITA 2388/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18
Section 127Section 142(1)Section 144Section 148Section 154

…ITA No 2388/Chny/2025 (AY 2017-18) Haneef Akbar Basha (Vs.) ITO ward-2, Tiruvannamalai :: 2 :: 2. The Id.AR for the assessee craves the leave of this Tribunal to file the following additional grounds of appeal. The Id.AR for the assessee submits that the failure to raise the following grounds was purely due to inadvertence. The Id.AR for the assessee further submits that these grounds are jurisdictional in nature and goes to the roots of the matter and further, facts relating to said additional grounds are very much available on record before the Assessing Office. Therefore, she pleaded that in light of decision…

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s. Altrade Minerals Pvt /s. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner of of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. PAN/GIR No. No.AAFCA…

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Novartis India Limited v. Asst. Commissioner of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner of Income –Tax – 7(1)} 6th& 7th Floor 1st Floor, Aayakar Bhavan Inspire BKC M.K. Road, Mumbai - 400020 “G” Block, BKC Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 PAN: AAACH2914F (Appellant) (Respondent) Addl. Commissioner of Income –Tax – 7(1) v. M/s. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known as Hindustan Ciba G…

BALBIR SINGH,REWARI vs. ITO, WARD- 1, REWARI

In the result, the appeal of the assessee in ITA No

ITA 4745/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Mar 2022AY 2007-08

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Mahavir Singh, AdvFor Respondent: Shri Manu Chaurasiya, Sr. DR
Section 120Section 124Section 124(2)Section 127(1)Section 143(2)Section 143(3)Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No. 4745/DEL/2017 [A.Y 2007-08] Shri Balbir Singh Vs. The I.T.O S/o Shri Net Ram Through L/H Ward - 1 VPO Chandawas, Distt Rewari New Delhi PAN: EBPPS 4909 L (Applicant) (Respondent) Assessee By : Shri Mahavir Singh, Adv Department By : Shri Manu Chaurasiya, Sr. DR Date of Hearing : 07.03.2022 Date of Pronouncement : 07.03.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferre…

THE INDIAN HOTELS COMPANY LTD,MUMBAI vs. ADDL CIT 2(2), MUMBAI

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

ITA 8570/MUM/2011[2007-08]Status: DisposedITAT Mumbai21 May 2021AY 2007-08
Section 115JSection 120Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.565/Mum/2013 (Assessment Year :2008-09) & The Indian Hotels Company Vs. The Additional Commissioner of Ltd., Income Tax / Dy. Commissioner Mandlik House, 3rd Floor of Income Tax (OSD)- Range Mandlik Road 2(2), Aayakar Bhavan Colaba, Mumbai – 400 001 Mumbai – 400 020 PAN/GIR No.AAACT3957G (Appellant) .. (Respondent) The Dy. Commissioner Vs. The Indian Hotels Company of Income Tax - Range Ltd., 2(2), 5th Floor, Room Mandlik House, 3rd Floor No.577, Aayakar Bhavan Mandlik…

ADDL CIT 2(3), MUMBAI vs. TATA SONS LTD, MUMBAI

Appeal is partly allowed and the Revenue’s appeal is dismissed

ITA 4893/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2020AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Ms. Aarti Vissanji, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent 4893/Mum/12 2006-07 M/s. Tata Sons Ltd., ACIT-2(3) Bombay House, MUMBAI 24, Homi Mody Street, Fort, 2545/Mum/12 2007-08 MUMBAI [PAN: AAACT4060A] M/s. Tata Sons Ltd., 4543/Mum/12 2006-07 Bombay House, 24, Homi Mody ACIT-2(3) Street, MUMBAI Fort, MUMBAI 2487/Mum/12 2007-08 [PAN: AAACT4060A] Revenue by : Shri R. Manjunatha Swamy, CIT-DR Assessee by : Ms. Aarti Vissanji, AR Date of Hearing : 31-01-2020 Date of Pronouncement : 03-02-2…

TATA SONS LTD.,MUMBAI vs. ADDL.C.I.T. 2(3), MUMBAI

Appeal is partly allowed and the Revenue’s appeal is dismissed

ITA 4543/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2020AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Ms. Aarti Vissanji, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent 4893/Mum/12 2006-07 M/s. Tata Sons Ltd., ACIT-2(3) Bombay House, MUMBAI 24, Homi Mody Street, Fort, 2545/Mum/12 2007-08 MUMBAI [PAN: AAACT4060A] M/s. Tata Sons Ltd., 4543/Mum/12 2006-07 Bombay House, 24, Homi Mody ACIT-2(3) Street, MUMBAI Fort, MUMBAI 2487/Mum/12 2007-08 [PAN: AAACT4060A] Revenue by : Shri R. Manjunatha Swamy, CIT-DR Assessee by : Ms. Aarti Vissanji, AR Date of Hearing : 31-01-2020 Date of Pronouncement : 03-02-2…

ADDL CIT 1(3), MUMBAI vs. TATA COMMUNICATIONS LTD ( FORMERLY VIDESH SANCHAR NIGAM LTD), MUMBAI

In the result, the appeal of the assessee in ITA No

ITA 4452/MUM/2011[2005-06]Status: DisposedITAT Mumbai24 Dec 2019AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Additional Commissioner Vs. M/S. Tata Communications Of Income Tax, Range – Limited (Formerly Known As 1(3) Videsh Sanchar Nigam Limited) Mumbai Videsh Sanchar Bhavan Room No.540/564, 5 Th M.G.Road, Fort Floor, Aayakar Bhavan, Mumbai – 400 001 Maharshi Karve Road, New Marine Linmes Mumbai – 400 020 Pan/Gir No.Aaacv2808C (Appellant) .. (Respondent) & M/S. Tata Communications Vs. Additional Commissioner Of Limited (Formerly Known As Income Tax, Range – 1(3) Videsh Sanchar Nigam Mumbai Limited) Room No.540, Aayakar Videsh Sanchar Bhavan Bhavan, Maharshi Karve M.G.Road, Fort Road Mumbai – 400 001 Mumbai – 400 020 Pan/Gir No.Aaacv2808C (Appellant) .. (Respondent) M/S. Tata Communications Ltd.

Section 120(4)(b)Section 127Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM Additional Commissioner Vs. M/s. Tata Communications of Income Tax, Range – Limited (Formerly known as 1(3) Videsh Sanchar Nigam Limited) Mumbai Videsh Sanchar Bhavan Room No.540/564, 5 TH M.G.Road, Fort Floor, Aayakar Bhavan, Mumbai – 400 001 Maharshi Karve Road, New Marine Linmes Mumbai – 400 020 PAN/GIR No.AAACV2808C (Appellant) .. (Respondent) & M/s. Tata Communications Vs. Additional Commissioner of Limited (Formerly known as Income Tax, Range – 1(3) Videsh Sanchar Nigam Mumbai Limited) Room No.540…

SABRAS INVESTMENT & TRADING CO. LTD ( NOW MERGED WITH TATA CHEMICALS LTD),MUMBAI vs. ACIT 2(2), MUMBAI

The appeals of the assessee are allowed

ITA 872/MUM/2013[1999-00]Status: DisposedITAT Mumbai05 Sept 2019AY 1999-00

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

SABRAS INVESTMENT & TRADING CO. LTD ( NOW MERGED WITH TATA CHEMICALS LTD),MUMBAI vs. JCIT SP RG, 1, MUMBAI

The appeals of the assessee are allowed

ITA 871/MUM/2013[1998-99]Status: DisposedITAT Mumbai05 Sept 2019AY 1998-99

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

SABRAS INVESTMENT & TRADING CO. LTD ( NOW MERGED WITH TATA CHEMICALS LTD),MUMBAI vs. JCIT SP RG, 1, MUMBAI

The appeals of the assessee are allowed

ITA 870/MUM/2013[1997-98]Status: DisposedITAT Mumbai05 Sept 2019AY 1997-98

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

SABRAS INVESTMENT & TRADING P.LTD ( NOW MERGED WITH TATA CHEMICALS LTD),MUMBAI vs. JCIT SP RG, 1, MUMBAI

The appeals of the assessee are allowed

ITA 869/MUM/2013[1996-97]Status: DisposedITAT Mumbai05 Sept 2019AY 1996-97

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

SABRAS INVESTMENT & TRADING CO. LTD ( NOW MERGED WITH TATA CHEMICAL LTD),MUMBAI vs. ASST CIT 2(2), MUMBAI

The appeals of the assessee are allowed

ITA 918/MUM/2012[1999-00]Status: DisposedITAT Mumbai05 Sept 2019AY 1999-00

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

RAJ SHEELA GROWTH FUND (P) LTD.,NEW DELHI vs. ITO, WARD- 21(1), NEW DELHI

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

ITA 881/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Aug 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L. P. Sahu

For Appellant: S/Shri Raj Kumar Gupta and SumitFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 127Section 143(3)Section 224Section 56Section 56(2)(viia)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A. No.881/DEL/2019 Assessment Year: 2015-16 Raj Sheela Growth Fund (P) Ltd., vs. ITO, Ward-21(1) Raj Kumar & Associates, CAs, L- New Delhi. 7A (LGF), South Extension Part- II, New Delhi. TAN/PAN: AAACR 0024N (Appellant) (Respondent) Appellant by: S/Shri Raj Kumar Gupta and Sumit Goel, CA Respondent by: Shri J.K. Mishra, CIT-D.R. Date of hearing: 22 05 2019 Date of pronouncement: 09 08 2019 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER: The aforesaid appeal has been f…

DCIT, CIR-7(1), KOLKATA, KOLKATA vs. M/S. GANESH REALTY & MALL DEVELOPMENT PVT. LTD., KOLKATA

ITA 581/KOL/2017[2012-13]Status: DisposedITAT Kolkata23 Jan 2019AY 2012-13

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.581/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri A.K. Singh, CIT-DRFor Respondent: Shri D.S. Damle, AR
Section 120(4)Section 131Section 143(3)Section 24Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.581/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) DCIT, Cir-7(1), Kolkata Vs. M/s. Ganesh Realty & Mall Development Pvt. Ltd. P-7, Chowringhee Square, Aayakar Shree Ganesh Centre Suite, 3B, AJC Bhawan, Kol- 700 069. Bose Road, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCG 7821 N (Assessee) .. (Respondent) Assessee by :Shri A.K. Singh, CIT-DR Respondent by :Shri D.S. Damle, AR सुनवाईक"तार"ख/ Date of Hearing : 29/11/2018 घोषणाक"तार"ख/Date of Pronouncement : 23/01/2019 आद…

SHRI OM PRAKASH SON SH. NAND LAL,REWARI vs. ITO, REWARI

In the result, the appeal of the assessee is allowed

ITA 833/DEL/2016[2007-08]Status: DisposedITAT Delhi10 Mar 2017AY 2007-08

Bench: Shri B.P. Jain

For Appellant: Sh. Abhishek Maratha, AdvocateFor Respondent: Ms. Bedobina Chaudhari, Sr. DR

…ITA No. 833/Del./2016 Assessment Year: 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “SMC” NEW DELHI) BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA No. 833/Del./2016 Assessment Year: 2007-08 Om Prakash Son Sh. Nand Lal Vs. ITO Delhi Road, Ghisa Ki Dhani Ward-2, Rewari Rewari (Applicant) (Respondent) (PAN: AWHPP2031R) Assessee by: Sh. Abhishek Maratha, Advocate Revenue by: Ms. Bedobina Chaudhari, Sr. DR Date of hearing 09/03/2017 Date of pronouncement 10/03/2017 ORDER PER B.P. JAIN, ACCOUNTANT MEMBER: 1. This appeal of the assessee arises from the order of ld. CIT(A), Rewari vide order dated 1.12.201…

DCIT 2(3), MUMBAI vs. M/S. TATA SONS LTD., MUMBAI

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

ITA 4542/MUM/2005[2001-2002]Status: DisposedITAT Mumbai31 Oct 2016AY 2001-2002

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2001-02 Tata Sons Ltd. Acit Cir. 2(3) Bombay House, 24, Homi Aayakar Bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. Aaact4060A Assessment Year: 2001-02

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,D,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2001-02 Tata Sons Ltd. ACIT CIR. 2(3) Bombay House, 24, Homi Aayakar bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. AAACT4060A Assessment Year: 2001-02 DCIT CIR. 2(3) Tata Sons Ltd. Aayakar bhavan, Roon बनाम/ Bombay House, 24, No.555 M.K. Rd. Homi Mody Street Vs. Mumbai-400020 Mum…

M/S. TATA SONS LTD.,MUMBAI vs. ACIT CIR 2(3), MUMBAI

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

ITA 4497/MUM/2005[2001-2002]Status: DisposedITAT Mumbai31 Oct 2016AY 2001-2002

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2001-02 Tata Sons Ltd. Acit Cir. 2(3) Bombay House, 24, Homi Aayakar Bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. Aaact4060A Assessment Year: 2001-02

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,D,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2001-02 Tata Sons Ltd. ACIT CIR. 2(3) Bombay House, 24, Homi Aayakar bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. AAACT4060A Assessment Year: 2001-02 DCIT CIR. 2(3) Tata Sons Ltd. Aayakar bhavan, Roon बनाम/ Bombay House, 24, No.555 M.K. Rd. Homi Mody Street Vs. Mumbai-400020 Mum…