99 TIJ 472) (Del) 10.CIT vs Dolphin Canpack Ltd (204 CTR 50) (Del) 11.CIT v. Glocom Impex (P) Ltd. ( (335 ITR 359)

ASST CIT 9(2)(1), MUMBAI vs. BRIMA SAGAR MAHARASHTRA DISTILLERIES LTD, MUMBAI

The appeal stands dismissed

ITA 756/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Jun 2021AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Ravish Sood, Jm

For Appellant: Shri S.C.Tiwari – Ld. ARFor Respondent: Shri Sushil Kumar Mishra (Ld. CIT-DR)/

…ddresses, PAN and bankers and they having confirmed the investment and the AO having not given his specific comments on his enquiries pertaining to them except for nine shareholders, addition u/s.68 cannot be sustained. vii. In CIT vs. Gangour Investment Ltd. 335 ITR 359 (2011) the Hon'ble High Court of Delhi held that assessee company having filed the subscription forms of the investors, including TT Ltd., a group company, containing details and information with respect to their addresses as well as PAN, thereby establishing their identity and also supplied a copy of the statement of bank accounts of TT Ltd., it…

M/S MULTIVENTURE FINANCIAL SERVICES PVT LTD.,MUMBAI vs. ITO 3 (2)(2), MUMBAI

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed

ITA 4882/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Feb 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Vishnu Aggarwal, A.RFor Respondent: Shri Bharat Andhala, D.R

Section 143(3)Section 2Section 2(47)

…, PAN and bankers and they having confirmed the investment and the AO having not given his specific comments on his enquiries pertaining to them except for nine shareholders, addition u/s.68 cannot be sustained. viii. In CIT vs. Gangour Investment Ltd. (2011)335 ITR 359 the Hon'ble High Court of Delhi held that assessee company having filed the subscription forms of the investors, including TT Ltd., a group company, containing details and information with respect to their addresses 26 M/s. Multiventure Financial Services Pvt. Ltd. & ors ITA No.3715/M/2019 & ors as well as PAN, thereby establishing their identi…

ITO - 3(2)(2), MUMBAI vs. M/S MULTIVENTURE FINANCIAL SERVICES PVT. LTD, MUMBAI

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed

ITA 3715/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Feb 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Vishnu Aggarwal, A.RFor Respondent: Shri Bharat Andhala, D.R

Section 143(3)Section 2Section 2(47)

…, PAN and bankers and they having confirmed the investment and the AO having not given his specific comments on his enquiries pertaining to them except for nine shareholders, addition u/s.68 cannot be sustained. viii. In CIT vs. Gangour Investment Ltd. (2011)335 ITR 359 the Hon'ble High Court of Delhi held that assessee company having filed the subscription forms of the investors, including TT Ltd., a group company, containing details and information with respect to their addresses 26 M/s. Multiventure Financial Services Pvt. Ltd. & ors ITA No.3715/M/2019 & ors as well as PAN, thereby establishing their identi…

ITO 9 (1)(4), MUMBAI vs. ASHIANA HOMES MARTS PVT. LTD., MUMBAI

The appeal stand dismissed

ITA 5736/MUM/2018[2009-10]Status: DisposedITAT Mumbai05 Dec 2019AY 2009-10

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Michael Jerald- Ld. DRFor Respondent: Shri Satish Mody–Ld. AR

Section 68

…addresses, PAN and bankers and they having confirmed the investment and the AO having not given his specific comments on his enquiries pertaining to them except for nine shareholders, addition u/ s.68 cannot be sustained. h. In CIT vs. Gangour Investment Ltd. 335 ITR 359 (2011) the Hon1ble High Court of Delhi held that assessee company having filed the subscription forms of the investors, including IT Ltd., a group company, containing details and information with respect to their addresses as well as PAN; thereby establishing their identity and also supplied a copy of the statement of bank accounts of TT Ltd., it…