330 (Bom.), CIT v. Madan Theaters Ltd. (44 Taxmann.com 382)

DCIT, Central Circle-17, New Delhi vs. Divine Ifracon Pvt. Ltd., New Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 9201/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: ShriFor Respondent: Md. Gayasuddin Ansari

…1 AND C.O. No. 5/Del/2020 DCIT Vs. Divine Infracon Pvt. Ltd.,ND IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 9201/DEL/2019 (A.Y. 2015-16) DCIT, M/s. Divine Infracon Pvt. Ltd., Vs. Plot No. 4, Sector : 13, Central Circle : 17, Dwarka, Sector : 6, New Delhi. South West Delhi – 110 078. PAN No. AACCD4476A AND C. O. No. 5/Del/2020 [ in I.T.A. No. 9201/DEL/2019 ] (A.Y. 2015-16) M/s. Divine Infracon DCIT, Pvt. Ltd., Vs. Central Circle : 17, Plot No. 4, Sector : 13, Dwarka, Sector : 6, New Delhi.…

The ACIT, Panchmahal Circle, Godhra vs. Ms. Grishmaben M. Solanki, Panchmahal

In the result, the appeal of the Revenue is treated as partly allowed for statistical purposes

ITA 2940/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Feb 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2012-13 Assistant Commissioner Of Ms. Grishmaben M. Solanki, Income-Tax, Vs Rajmahal Road, Devgarh Baria, Panchmahal Circle, Panchmahal, Gujarat-389380 Godhra Pan : Cyops 3860 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri C.S. Sharma, Sr. Dr Assessee By : None सुनवाई क" तार"ख/Date Of Hearing : 15/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-4, Vadodara (“Cit(A)” In Short) Dated 20.09.2017 Whereby He Cancelled The Penalty Of Rs.56,56,420/- Imposed By The Assessing Officer Under Section 271(1)(C) Of The Income-Tax Act, 1961 (“The Act” In Short).

For Appellant: NoneFor Respondent: Shri C.S. Sharma, Sr. DR

Section 143(3)Section 271(1)(c)Section 50C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Years : 2012-13 Assistant Commissioner of Ms. Grishmaben M. Solanki, Income-tax, Vs Rajmahal Road, Devgarh Baria, Panchmahal Circle, Panchmahal, Gujarat-389380 Godhra PAN : CYOPS 3860 E अपीलाथ"/ (Appellant) "" यथ"/ (Respon…

Nikhil Mukesh Patel, Mumbai vs. ACIT 21(1), Mumbai

In the result, the appeals are allowed

ITA 291/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Sept 2018AY 2009-10

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 Niraj Mukesh Patel Flat No. Asst. Commissioner Of 6, 2Nd Floor, Vibhuti Vs. Income Tax-21(1), Apartments, Ruia Park, Mumbai. Gandhi Gram Road, Juhu, Vile Parle (W), Mumbai- 400049. Pan No. Aavpp9786F Appellant Respondent & Assessment Year: 2009-10 Nikhil Mukesh Patel Flat Asst. Commissioner Of No. 6, 2Nd Floor, Vibhuti Vs. Income Tax-21(1), Apartments, Ruia Park, Mumbai. Gandhi Gram Road, Juhu, Vile Parle (W), Mumbai- 400049. Pan No. Aavpp8745J Appellant Respondent Assessee By : Ms. Dinkle Hariya, Ar Revenue By : Mr. Neil Philip, Dr Date Of Hearing : 10/09/2018 Date Of Pronouncement : 19/09/2018

For Appellant: Ms. Dinkle Hariya, ARFor Respondent: Mr. Neil Philip, DR

Section 271(1)(c)Section 50CSection 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Niraj Mukesh Patel Flat No. Asst. Commissioner of 6, 2nd Floor, Vibhuti Vs. Income Tax-21(1), Apartments, Ruia Park, Mumbai. Gandhi Gram Road, Juhu, Vile Parle (W), Mumbai- 400049. PAN No. AAVPP9786F Appellant Respondent & Assessment Year: 2009-10 Nikhil Mukesh Patel Flat Asst. Commissioner of No. 6, 2nd Floor, Vibhuti Vs. Income Tax-21(1), Apartments, Ruia Park, Mumbai. Gandhi Gram Road, Juhu, Vile Parle (W), Mumbai- 400049. PAN No. AAVPP87…

Niraj Mukesh Patel, Mumbai vs. ACIT 21(1), Mumbai

In the result, the appeals are allowed

ITA 290/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Sept 2018AY 2009-10

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 Niraj Mukesh Patel Flat No. Asst. Commissioner Of 6, 2Nd Floor, Vibhuti Vs. Income Tax-21(1), Apartments, Ruia Park, Mumbai. Gandhi Gram Road, Juhu, Vile Parle (W), Mumbai- 400049. Pan No. Aavpp9786F Appellant Respondent & Assessment Year: 2009-10 Nikhil Mukesh Patel Flat Asst. Commissioner Of No. 6, 2Nd Floor, Vibhuti Vs. Income Tax-21(1), Apartments, Ruia Park, Mumbai. Gandhi Gram Road, Juhu, Vile Parle (W), Mumbai- 400049. Pan No. Aavpp8745J Appellant Respondent Assessee By : Ms. Dinkle Hariya, Ar Revenue By : Mr. Neil Philip, Dr Date Of Hearing : 10/09/2018 Date Of Pronouncement : 19/09/2018

For Appellant: Ms. Dinkle Hariya, ARFor Respondent: Mr. Neil Philip, DR

Section 271(1)(c)Section 50CSection 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Niraj Mukesh Patel Flat No. Asst. Commissioner of 6, 2nd Floor, Vibhuti Vs. Income Tax-21(1), Apartments, Ruia Park, Mumbai. Gandhi Gram Road, Juhu, Vile Parle (W), Mumbai- 400049. PAN No. AAVPP9786F Appellant Respondent & Assessment Year: 2009-10 Nikhil Mukesh Patel Flat Asst. Commissioner of No. 6, 2nd Floor, Vibhuti Vs. Income Tax-21(1), Apartments, Ruia Park, Mumbai. Gandhi Gram Road, Juhu, Vile Parle (W), Mumbai- 400049. PAN No. AAVPP87…

ACIT 2(2)(1), Mumbai vs. Indian Extraction Ltd, Mumbai

ITA 5758/MUM/2016[2012-13]Status: DisposedITAT Mumbai22 Nov 2017AY 2012-13

Bench: Shri Sktijit Dey() & Shri G Manjunatha ()

Section 143(3)Section 271(1)(c)Section 274Section 50CSection 50C(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI Before Shri Sktijit Dey(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.5758/Mum/2016 (Assessment year:2012-13 ) Dy.CIT, Cir.2(2)(1), Mumbi vs M/s Indian Extraction Ltd 18, Nanavati Mahalaya Homi Mody Street Mumbai-23 PAN : AAACI0993B APPELLANT RESPONDEDNT Appellant by Shri Omi Ningshen Respondent by Shri Pankaj J Jain Date of hearing 01-11-2017 Date of pronouncement 22-11-2017 O R D E R Per G Manjunatha, AM : This appeal filed by the revenue is directed against the order of the CIT(A)-5, Mumbai dated 06-06-2016 and it per…

Shakil Hamid Sheikh, Navi Mumbai vs. ACIT 22(3), Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 6775/MUM/2013[2008-09]Status: DisposedITAT Mumbai17 Nov 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6775/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) Shri Shakil Hamid Sheikh, Asstt. Commissioner Of बनाम/ Survey No. 183, Income Tax – 22(3), V. Kukshet, Mumbai. Opp. Hpcl, Midc, Navi Mumbai – 400 703. "थायी लेखा सं./Pan : Abqps2677G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Ms. Pooja Swaroop, D.R

Section 143(2)Section 143(3)Section 271(1)(c)Section 50CSection 50C(2)Section 54B

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 6775/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) Shri Shakil Hamid Sheikh, Asstt. Commissioner of बनाम/ Survey No. 183, Income Tax – 22(3), v. Kukshet, Mumbai. Opp. HPCL, MIDC, Navi Mumbai – 400 703. "थायी लेखा सं./PAN : ABQPS2677G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by Shri Rahul Hakani Revenue by : Ms. Pooja Swaroop, D.R. सुनवाई क" तार"ख /Date of Hearing : 24-08-2016 घोषणा क" तार"ख…

330 (Bom.), CIT v. Madan Theaters Ltd.