82 ITR 452 and Rajasthan State Warehousing Corpn v. CIT

109 Taxmann 145Supreme Court of India2000#7205 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing 82 ITR 452 and Rajasthan State Warehousing Corpn v. CIT

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18

For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

I.T.O.,WARD-8(1), KOLKATA vs. M/S CARAVAN CREATION PRIVATE LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 99/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Nov 2019AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.99/Kol/2019 ("नधा"रणवष" / Assessment Year: 2014-15)

For Appellant: NoneFor Respondent: Smt. Ranu Biswas, Addl. CIT

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.99/Kol/2019 ("नधा"रणवष" / Assessment Year: 2014-15) ITO, Ward-8(1), Kolkata Vs. M/s Caravan Creation Pvt. Ltd. 2C, Building No.:10, Shanti Nagar Housing colony, Liluah, Howrah- 711204 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC 0053 D (Appellant) .. (Respondent) Appellant by : None Respondent by : Smt. Ranu Biswas, Addl. CIT सुनवाईक"तार"ख/ Date of Hearing : 31/10/2019 घोषणाक"तार"ख/Date of Pronouncement : 13/11/2019 आदेश / O R D E R Per Bench: The captioned appeal filed by the Revenue, pe…

SBI CAPITAL MARKETS LTD,MUMBAI vs. ASST CIT LTU, MUMBAI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 6490/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Oct 2019AY 2010-11

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajnikant Chaniyari (AR)For Respondent: Shri R. Manjunatha Swamy (DR)

Section 115JSection 143(3)Section 14ASection 251Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER ITA No. 6491/Mum/2014 (Assessment Year 2011-12) SBI Capital Markets Limited ACIT (LTU), 29th Floor, Centre-I, 202, Maker Tower E, Cuffe Parade, Vs. World Trade Centre, Mumbai-400005. Cuffe Parade, PAN: AAACS7914E Mumbai-400005. Appellant Respondent Appellant by : Shri Rajnikant Chaniyari (AR) Respondent by : Shri R. Manjunatha Swamy (DR) Date of Hearing : 01.10.2019 Date of Pronouncement : 09.10.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMB…

DCIT 8(3)(1), MUMBAI vs. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2519/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jan 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhdcit-8(3)(1) M/S Tata Teleservices (Mah) Room No. 615, 6Th Floor, Ltd., D-26, Ttc Indl Area Aayakar Bhavan, M.K. Road, Midc, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. Pan: Aaach1458C Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Cit-Dr) Respondent By : Shri Hiten Chande (Ar) Date Of Hearing : 21.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri R. Manjunatha SwamyFor Respondent: Shri Hiten Chande (AR)

Section 14ASection 194HSection 201(1)Section 254(1)Section 40

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI G. S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT-8(3)(1) M/s Tata Teleservices (Mah) Room No. 615, 6th Floor, Ltd., D-26, TTC Indl Area Aayakar Bhavan, M.K. Road, MIDC, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. PAN: AAACH1458C Appellant Respondent Appellant by : Shri R. Manjunatha Swamy (CIT-DR) Respondent by : Shri Hiten Chande (AR) Date of Hearing : 21.01.2019 Date of Pronouncement : 30.01.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by Revenue is…

WELSPUN INVESTMENTS & COMMERCIALS PVT. LTD.,MUMBAI vs. ITO - 8(3)(4), MUMBAI

In the result, appeal filed by the assessee for assessment year 2013-14 is dismissed

ITA 2782/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jan 2019AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 M/S Welspun Investments & The Income Tax Officer-8(3)(4), Commercial Pvt. Ltd., R. No. 616, 6Th Floor, 9Th Floor, “B” Wing, Trade World Aayakar Bhavan, Premises, Kamala Mills Compound, Vs. Mumbai - 400020 Senapati Bapat Marg, Lower Parel, Mumbai - 400013 Pan: Aaacw8345B (Appellant) (Respondent)

For Appellant: Shri Mitesh N. Shah (AR)For Respondent: Shri C.S. Anjaria (DR)

Section 10(34)Section 143Section 14ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2013-14 M/s Welspun Investments & The Income Tax Officer-8(3)(4), Commercial Pvt. Ltd., R. No. 616, 6th Floor, 9th Floor, “B” Wing, Trade World Aayakar Bhavan, Premises, Kamala Mills Compound, Vs. Mumbai - 400020 Senapati Bapat Marg, Lower Parel, Mumbai - 400013 PAN: AAACW8345B (Appellant) (Respondent) Assessee by : Shri Mitesh N. Shah (AR) Revenue by : Shri C.S. Anjaria (DR) Date of Hearing: 16/01/2019 Date of Pronouncement: 28/01/2019 O R D E R PER RAM LAL NEGI, JM Thi…

SBI CAPITAL MARKETS LTD,MUMBAI vs. DCIT LTU-1, MUMBAI

The appeal stand allowed for statistical purposes

ITA 2098/MUM/2017[2012-13]Status: DisposedITAT Mumbai07 Sept 2018AY 2012-13

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Rajnikant Chaniyari, Ld. ARFor Respondent: V.K.Chaturvedi, Ld. Sr. DR

Section 115JSection 143(3)Section 14A

…ITA.No.2098/Mum/2017 SBI Capital Markets Limited Assessment Year-2012-13 आयकर अपीलीय अिधकरण “जे” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.2098/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) SBI Capital Markets Limited Deputy Commissioner of Income Tax Range-LTU (1) 202, Maker Tower E बनाम/ 29th Floor, Centre-1 Cuffe Parade Mumbai – 400 005 World Trade Center Vs. Cuffe Parade Mumbai – 400 005 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAC…

ICICI SECURITIES LTD,MUMBAI vs. DCIT RG 4(1), MUMBAI

In the result, the appeal for the AY 2010-11 is partly allowed

ITA 4269/MUM/2013[2009-10]Status: DisposedITAT Mumbai19 Mar 2018AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 Icici Securities Ltd. Dy. Commissioner Of Icici Centre, H.T. Parekh Income Tax Range Vs. Marg, Churchgate, 4(1), Mumbai-400020. Mumbai. Pan No. Aaaci0996E (Appellant) (Respondent) Assessee By : Mr. Yogesh A. Thar, Ar Revenue By : Mr. M.C. Omi Ningshen, Dr

For Appellant: Mr. Yogesh A. Thar, ARFor Respondent: Mr. M.C. Omi Ningshen, DR

Section 143(3)Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 ICICI Securities Ltd. Dy. Commissioner of ICICI Centre, H.T. Parekh Income Tax Range Vs. Marg, Churchgate, 4(1), Mumbai-400020. Mumbai. PAN No. AAACI0996E (Appellant) (Respondent) Assessee by : Mr. Yogesh A. Thar, AR Revenue by : Mr. M.C. Omi Ningshen, DR Date of Hearing : 02/02/2018 Date of pronouncement: 19/03/2018 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are directed against the orde…

TATA INVESTMENT CORPORATION LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

In the result, the appeal is partly allowed

ITA 1509/MUM/2015[2011-12]Status: DisposedITAT Mumbai09 Feb 2018AY 2011-12

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2011-12 Tata Investment Corporation Acit-2(3) Ltd. Room No. 552, 5Th Floor, Vs. Elphistone Building, 2Nd Floor, Aayakar Bhavan, M.K. 10, Veer Nariman Road, Road Mumbai-400001 Mumbai-400020 Pan No. Aaact4120F Appellant Respondent Assessee By : Mr. M.M. Golvala, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 14/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. M.M. Golvala, ARFor Respondent: Mr. V. Justin, DR

Section 10(34)Section 10(38)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Tata Investment Corporation ACIT-2(3) Ltd. Room No. 552, 5th floor, Vs. Elphistone Building, 2nd floor, Aayakar Bhavan, M.K. 10, Veer Nariman Road, Road Mumbai-400001 Mumbai-400020 PAN No. AAACT4120F Appellant Respondent Assessee by : Mr. M.M. Golvala, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 14/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment y…

SBI CAPITAL MARKETS LTD.,MUMBAI vs. ADDL.C.I.T. LTU, MUMBAI

In the result, the 1st, 2nd, 3rd and 4th ground of appeals are partly allowed

ITA 2483/MUM/2012[2008-09]Status: DisposedITAT Mumbai09 Feb 2018AY 2008-09

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 Sbi Capital Markets Ltd. Addl.Cit Ltu, 202, Maker Tower E, Cuff 29Th Floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 Pan No. Aaacs7914E Appellant Respondent Assessee By : Mr. Rajnikant V. Chaniyari, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 15/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. Rajnikant V. Chaniyari, ARFor Respondent: Mr. V. Justin, DR

Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 SBI Capital Markets Ltd. Addl.CIT LTU, 202, Maker Tower E, Cuff 29th floor Centre-I, Vs. Parade, World Trade Centre, Mumbai-400005 Cuffe Parade, Mumbai-400005 PAN No. AAACS7914E Appellant Respondent Assessee by : Mr. Rajnikant V. Chaniyari, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 15/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the assessee are dir…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S JAINCO ENTERPRISES PVT. LTD., KOTA

In the result, the appeal of the revenue stands dismissed

ITA 755/JPR/2017[2014-15]Status: DisposedITAT Jaipur26 Dec 2017AY 2014-15

For Appellant: NoneFor Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 145(3)Section 14ASection 2(24)(x)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 755/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2014-15 cuke Assistant Commissioner M/s Jainco Enterprises Pvt. Vs. of Income Tax, Ltd., 592, Welcome Tower, Circle-1, Kota. Dadabari, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCJ 6381 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : N…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S TOLARAM SATYADEV AGRO PVT. LTD., KOTA

In the result, appeal of the revenue stands dismissed

ITA 672/JPR/2017[2013-14]Status: DisposedITAT Jaipur09 Oct 2017AY 2013-14

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@

Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 672/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Assistant Commissioner of M/s Tolaram Satyadev Vs. Income Tax, Agro Pvt. Ltd., Circle-1, Kota 40-A, Talwandi, Kota. PAN No.: AACCT 2015 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hear…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. SUDHA HOSPITAL & MEDICAL RESEARCH CENTRE, KOTA

In the result, appeal of the revenue stands dismissed

ITA 671/JPR/2017[2014-15]Status: DisposedITAT Jaipur09 Oct 2017AY 2014-15

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@

Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 671/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Assistant Commissioner of Sudha Hospital and Vs. Income Tax, Medical Research Centre Circle-1, Kota Pvt. Ltd., 11-A, Talwandi, Kota. PAN No.: AAGCS 2221 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkj…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , KOTA vs. M/S NARESH KUMAR MANOJ KUMAR, , KOTA

In the result, appeal of the revenue stands dismissed

ITA 670/JPR/2017[2013-14]Status: DisposedITAT Jaipur09 Oct 2017AY 2013-14

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Poonam Roy (DCIT) fu/kZkfjrh dh vksj ls@

Section 145(3)Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 670/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Assistant Commissioner M/s Naresh Kumar Manoj Kumar, Vs. of Income Tax, B-43, Bhamashah Mandi, Circle-1, Kota Kota. PAN No.: AADFN 5008 Q vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Poonam Roy (DCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hearing : 04/10/2017 mn?kks"k.kk dh rk…

ASST CIT CEN CIR 2(4), MUMBAI vs. TWINKLE ENVIRO TECH P.LTD, MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 5052/MUM/2015[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Acit-2(4) Twinkle Enviro Tech P. Room No. 802, 8Th Ltd. 317/318 Parvatiindl. Vs. Floor, Old Cgo Estate, Sunmill Building, Annex Compound, Lower M.K. Road Parel(W) Mumbai-400020. Mumbai-400013 Pan No. Aaact4038N (Appellant) (Respondent) Revenue By : Shri Ram Tiwari, Dr Assessee By : None Date Of Hearing : 12/07/2017 Date Of Pronouncement: 27/09/2017

For Appellant: NoneFor Respondent: Shri Ram Tiwari, DR

Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 ACIT-2(4) Twinkle Enviro Tech P. Room No. 802, 8th Ltd. 317/318 ParvatiIndl. Vs. floor, Old CGO Estate, Sunmill Building, Annex Compound, Lower M.K. Road Parel(W) Mumbai-400020. Mumbai-400013 PAN No. AAACT4038N (Appellant) (Respondent) Revenue by : Shri Ram Tiwari, DR Assessee by : None Date of Hearing : 12/07/2017 Date of pronouncement: 27/09/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the Revenue. The relevant assessmen…

PN NJ INDUSTRIES P.LTD,NAVI MUMBAI vs. ACIT CIR 10(3)(OLD) DCIT CIR 15(2)(2) (NEW), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 2324/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Sept 2017AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 M/S Pn Nj Industries Pvt. Acit, Circle-10(3) (Old) Ltd. Dcit, Circle-15(2)(2) Vs. Plot No. A-470, Ttc (New) Industries Area, Midc, 4Th Floor, Mahape, P.O. Ghansoi, Aayakarbhavan, M.K. Navi Mumbai-400701 Road, Mumbai-400020 Pan No. Aaccs1519B (Appellant) (Respondent) Assessee By : Mr. Govind Javeri, Ar Revenue By: Mr. Saurabh Kumar Rai, Dr Date Of Hearing : 15/06/2017 Date Of Pronouncement: 12/09/2017

For Appellant: Mr. Govind Javeri, ARFor Respondent: Mr. Saurabh Kumar Rai, DR

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 M/s PN NJ Industries Pvt. ACIT, Circle-10(3) (Old) Ltd. DCIT, Circle-15(2)(2) Vs. Plot No. A-470, TTC (New) Industries Area, MIDC, 4th floor, Mahape, P.O. Ghansoi, AayakarBhavan, M.K. Navi Mumbai-400701 Road, Mumbai-400020 PAN No. AACCS1519B (Appellant) (Respondent) Assessee by : Mr. Govind Javeri, AR Revenue by: Mr. Saurabh Kumar Rai, DR Date of Hearing : 15/06/2017 Date of pronouncement: 12/09/2017 ORDER PER N.K. PRADHAN, AM This is an…