ACIT v. Geno Pharmaceuticals Ltd.

32 Taxmann.com 162High Court2013#1727 most cited

What is ACIT v. Geno Pharmaceuticals Ltd. authority for?

The Assessing Officer cannot assume jurisdiction to complete reassessment proceedings under Sections 143(3) read with 147 if a notice under Section 143(2) has not been issued. Non-issuance of a Section 143(2) notice is not a curable defect under Section 292BB and renders the reassessment order patently illegal.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

ACIT v. Geno Pharmaceuticals Ltd. · 32 Taxmann.com 162 · Section 143(2) notice · reassessment under Section 147 · Section 143(3) assessment · non-issuance of notice · jurisdiction of Assessing Officer · curable defect 292BB · validity of reassessment proceedings · illegal assessment order

Also reported as

214 Taxmann 83

Sections most often in play

Section 143(2)Section 147Section 148Section 143(3)Section 292BBSection 250Section 115BBESection 142(1)

Issues it is cited on

section 292bbsection 292bsection 292section 29service of noticenon-application of mindsection 151notice under section 148tangible materialsection 44escapement of incomereason to believe

Judgments citing ACIT v. Geno Pharmaceuticals Ltd.

DCIT 10(2)(1), Mumbai vs. Jyothy Laboratories Ltd, Mumbai

Appeal is dismissed

ITA 7283/MUM/2016[2009-10]Status: DisposedITAT Mumbai22 Oct 2019AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Shri S.E. Dastur, A.RFor Respondent: Shri Sushil Kumar Poddar, D.R
Section 1Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.7283 & 7282/M/2016 Assessment Years: 2009-10 & 2010-11 DCIT/ACIT 10(2)(1), M/s. Jyothy Laboratories R.No.216-A, Ltd., Aayakar Bhavan, Ujala House, M.K. Road, Ram Krishna Mandir Vs. Mumbai – 400 020 Road, Kondivita, Andheri (East), Mumbai - 400059 PAN: AABCL3167F (Appellant) (Respondent) CO Nos.78 & 79/M/2018 (ITA Nos.7283 & 7282/M/2016 Assessment Years: 2009-10 & 2010-11 M/s. Jyothy Laboratories DCIT/ACIT 10(2)(1), Ltd., R.No.216-A, Ujala House, Aayakar Bh…

Bahar Builders, Panvel vs. ITO WD 15(3)(2), Mumbai

In the result, all the appeals by the assessee are allowed as above

ITA 336/MUM/2013[1996-97]Status: DisposedITAT Mumbai15 Oct 2019AY 1996-97

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarita No.3612/Mum/2013(A.Y.1997-98) M/S. Bahar Builders, C/O.Sajid Murghey Bushra Park, Tps Plot No.524, 7-A/524 Bhawan Bungalow Area, Panvel 410 206 Pan: Aaafb 4606P ...... Appellant Vs. The Ito Ward 15(3)(2), Matru Mandir, Grant Road, Mumbai. ..... Respondent Appellant By : Shri A.K.Sharma Respondent By : Shri S.K.Jain Date Of Hearing : 16/09/2019 Date Of Pronouncement : 15/10/2019

For Appellant: Shri A.K.SharmaFor Respondent: Shri S.K.Jain
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.3612/MUM/2013(A.Y.1997-98) M/s. Bahar Builders, C/o.Sajid Murghey Bushra Park, TPS Plot No.524, 7-A/524 Bhawan Bungalow Area, Panvel 410 206 PAN: AAAFB 4606P ...... Appellant Vs. The ITO Ward 15(3)(2), Matru Mandir, Grant Road, Mumbai. ..... Respondent Appellant by : Shri A.K.Sharma Respondent by : Shri S.K.Jain Date of hearing : 16/09/2019 Date of pronouncement : 15/10/2019 ORDER PER VIKAS AWASTHY, JM: These three appeals by the assessee involve identi…

Mukand Limited, Mumbai vs. DCIT 3(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above

ITA 3670/MUM/2018[2007-08]Status: DisposedITAT Mumbai25 Sept 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Blem/S. Mukund Limited V. Dy. Cit-3(2)(1) Aayakar Bhavan Bajaj Bhavan, 3Rd Floor M.K. Road 226 Nariman Point New Marine Lines Mumbai – 400 021 Mumbai – 400 020 Pan: Aaacm5008R (Appellant) (Respondent) Assessee By : Shri Kirit Kamdar Department By : Shri Ajay K. Ojha

For Appellant: Shri Kirit KamdarFor Respondent: Shri Ajay K. Ojha
Section 143(2)Section 143(3)Section 147Section 148

…u/s. 143(2) of the Act and in the absence of issue of notice u/s.143(2) the assessment made u/s. 143(3) r.w.s. 147 is invalid and void ab-initio. He also placed reliance on the decision of the Bombay High Court in the case of ACIT v. Geno Pharmaceuticals Ltd [214 Taxmann 83] and submits that the Hon'ble High Court held that notice u/s. 143(2) is mandatory and in absence of service of such notice Assessing Officer cannot proceed to make an inquiry on return filed in compliance with notice issued u/s. 148 of the Act. 4. Learned Departmental Representative on the other hand submits that assessee has fully cooperated…

Sakun Gems, Mumbai vs. ITO 19(3)(2), Mumbai

In the result, both the appeals of the assessee for the A

ITA 3432/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Uttam Chand BothraFor Respondent: Shri Ajay Kumar Ojha
Section 143(2)Section 143(3)Section 145(3)Section 148Section 292B

…u/s. 143(2) of the Act and in the absence of issue of notice u/s.143(2) the assessment made u/s. 143(3) r.w.s. 147 is invalid and void ab-initio. He also placed reliance on the decision of the Bombay High Court in the case of ACIT v. Geno Pharmaceuticals Ltd [214 Taxmann 83] and submits that the Hon'ble High Court held that notice u/s. 143(2) is mandatory and in absence of service of such notice Assessing Officer cannot proceed to make an inquiry on return filed in compliance with notice issued u/s. 148 of the Act. 4. Learned Departmental Representative on the other hand submits that assessee has fully cooperated…

Sakun Gems, Mumbai vs. ITO 19(3)(2), Mumbai

In the result, both the appeals of the assessee for the A

ITA 3431/MUM/2018[2008-09]Status: DisposedITAT Mumbai25 Sept 2019AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Uttam Chand BothraFor Respondent: Shri Ajay Kumar Ojha
Section 143(2)Section 143(3)Section 145(3)Section 148Section 292B

…u/s. 143(2) of the Act and in the absence of issue of notice u/s.143(2) the assessment made u/s. 143(3) r.w.s. 147 is invalid and void ab-initio. He also placed reliance on the decision of the Bombay High Court in the case of ACIT v. Geno Pharmaceuticals Ltd [214 Taxmann 83] and submits that the Hon'ble High Court held that notice u/s. 143(2) is mandatory and in absence of service of such notice Assessing Officer cannot proceed to make an inquiry on return filed in compliance with notice issued u/s. 148 of the Act. 4. Learned Departmental Representative on the other hand submits that assessee has fully cooperated…

Nitin P. Chheda, Mumbai vs. ITO 23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3944 & 3945/MUM/2018 (A.Ys: 2009-10 & 2010-11) Shri Nitin P. Chheda v. Income Tax Officer Room No. 4, Sharad villa Ward No. 23(1)(3) Jangal Mangal Road C-10, Bandra Kurla Complex Bhandup (W), Mumbai – 400 078 Bandra (E), Mumbai – 400 051 PAN: ACUPC 5585 A (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee cha…

Nitin P. Chheda, Mumbai vs. ITO 23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3944/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3944 & 3945/MUM/2018 (A.Ys: 2009-10 & 2010-11) Shri Nitin P. Chheda v. Income Tax Officer Room No. 4, Sharad villa Ward No. 23(1)(3) Jangal Mangal Road C-10, Bandra Kurla Complex Bhandup (W), Mumbai – 400 078 Bandra (E), Mumbai – 400 051 PAN: ACUPC 5585 A (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee cha…

Mrs.Prabhaben K. Gala, Mumbai vs. ITO Ward-23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3943/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3942 & 3943/MUM/2018 (A.Ys: 2009-10 & 2010-11) Mrs. Prabhaben K. Gala v. Income Tax Officer 14, Village Road, Bhandup (W) Ward No. 23(1)(3) Mumbai – 400 078 C-10, Bandra Kurla Complex Bandra (E), Mumbai – 400 051 PAN: AETPG 8582 Q (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee challenging the order of the…

Mrs.Prabhaben K. Gala, Mumbai vs. ITO Ward-23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3942 & 3943/MUM/2018 (A.Ys: 2009-10 & 2010-11) Mrs. Prabhaben K. Gala v. Income Tax Officer 14, Village Road, Bhandup (W) Ward No. 23(1)(3) Mumbai – 400 078 C-10, Bandra Kurla Complex Bandra (E), Mumbai – 400 051 PAN: AETPG 8582 Q (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee challenging the order of the…

Asgar Mohammed Hussain Ghadiali, Mumbai vs. ITO 17(1)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1879/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleshri Asgar Mohammed Hussain Ghadiali V. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda Street Aayakar, Mumbai New Vora’S Malo, 3Rd Floor, Room No. 24 Mumbai – 400 003 & M/S. Kagalwala & Associates Pan: Aappk 4042 B (Assessee) (Respondent) Assessee By : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department By : Shri Satish Chandra Rajore

For Appellant: Shri Dr. K. Shivram &For Respondent: Shri Satish Chandra Rajore
Section 124Section 143(2)Section 143(3)Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Shri Asgar Mohammed Hussain Ghadiali v. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda street Aayakar, Mumbai New Vora’s Malo, 3rd Floor, Room No. 24 Mumbai – 400 003 and M/s. Kagalwala & Associates PAN: AAPPK 4042 B (Assessee) (Respondent) Assessee by : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department by : Shri Satish Chandra Rajore Date of Hearing : 30.04.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1.…

Cwt India P.Ltd, Mumbai vs. DCIT (OSD) RG 8(1), Mumbai

In the result, appeals filed by the assessee for assessment years 2009-

ITA 1588/MUM/2014[2009-10]Status: DisposedITAT Mumbai01 May 2019AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 & Assessment Year: 2012-13 M/S Cwt India Private Limited, The Assistant Commissioner Of Unit No. 2, Raheja Centre, Income Tax-9(2)(2), Ground Floor, Aayakar Bhavan, Free Press Journal Marg, Vs. Mumbai - 400020 Nariman Point, Mumbai – 400021 Pan : Aaaci7084H (Appellant) (Respondent)

For Appellant: Shri Mukesh Butani/For Respondent: Saurabh Deshpande /
Section 115JSection 143Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI BEFORE SHRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 & Assessment Year: 2012-13 M/s CWT India Private Limited, The Assistant Commissioner of Unit No. 2, Raheja Centre, Income Tax-9(2)(2), Ground Floor, Aayakar Bhavan, Free Press Journal Marg, Vs. Mumbai - 400020 Nariman Point, Mumbai – 400021 PAN : AAACI7084H (Appellant) (Respondent) Assessee by : Shri Mukesh Butani/ Shreyash Shah (ARs) Shri Jayant Kumar (CIT-DR)/ Revenue by : Saurabh Deshpande / Arun Kumar Singh (DR) D…

Income Tax Officer (Exemptions) vs. S. M. Batha Education Trust, Satara

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 2908/PUN/2016[2012-13]Status: DisposedITAT Pune04 Apr 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2908/Pun/2016 िनधा"रण वष" / Assessment Year : 2012-13 Ito (Exemptions), Ward-1, .......अपीलाथ" / Appellant Pune. बनाम / V/S. S. M. Batha Education Trust, Batha High School, A/P- Panchagani, Taluka: Mahabaleshwar, Satara-412805. ……""यथ" / Respondent Pan : Aacts7892J C.O. No.56/Pun/2018 (Arising Out Of Ita No.2908/Pun/2016 Assessment Year : 2012-13 S. M. Batha Education Trust, S.M. Batha High School, Chessson Road, Panchagani, Tal. Mahabaleshwar, Dist.- Satara-412805. .......अपीलाथ" / Appellant Pan : Aacts7892J बनाम / V/S. Ito (Exemptions), Ward-1, ……""यथ" / Respondent Pune. Revenue By : Smt. Nandita Kanchan Assessee By : Shri Vishnu Bhutada सुनवाई क" तारीख / Date Of Hearing : 19.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 04.04.2019 आदेश / Order Per D. Karunakara Rao, Am: The Appeal Filed By The Revenue Is Against The Order Of Cit(A)-10, Pune Dated 05.10.2016 For The Assessment Year 2012-13. The Cross Objection Filed By The Assessee Is Against The Appeal Of The Revenue.

For Appellant: Shri Vishnu BhutadaFor Respondent: Smt. Nandita Kanchan
Section 143(2)Section 147Section 148

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.2908/PUN/2016 िनधा"रण वष" / Assessment Year : 2012-13 ITO (Exemptions), Ward-1, .......अपीलाथ" / Appellant Pune. बनाम / V/s. S. M. Batha Education Trust, Batha High School, A/p- Panchagani, Taluka: Mahabaleshwar, Satara-412805. ……""यथ" / Respondent PAN : AACTS7892J C.O. No.56/PUN/2018 (Arising out of ITA No.2908/PUN/2016 Assessment Year : 2012-13 S. M. Batha Education T…

Vipul Vijay Chopda, Pune vs. Income Tax Officer

In the result, the impugned order is set aside and the appeal of assessee is allowed

ITA 2883/PUN/2016[2009-10]Status: DisposedITAT Pune09 Oct 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri K. SrinivasanFor Respondent: Shri Pankaj Garg
Section 143(2)Section 143(3)Section 147Section 148

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2883/PUN/2016 यनधाारण वषा / Assessment Year : 2009-10 Vipul Vijay Chopda, C/o KTA Spindle Toolings, 246/9 Hinjewadi, Taluka-Mulshi, Hinjewadi, Pune – 411057 PAN : AAQPVC2436E .......अऩीऱाथी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 2(4), Pune ……प्रत्यथी / Respondent Assessee by : Shri K. Srinivasan Revenue by : Shri Pankaj Garg सुनवाई…

Sudhir Menon, Mumbai vs. ACIT Cen Cir 8(2), Mumbai

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

ITA 1744/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1744/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner Of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6Th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aajpm4604R Aayakr Apila Sam./ Ita No. 1466/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Asst. Commissioner Of Sudhir Menon Income Tax, Central Circle- 501, Swapnalok, Marve Vs. 8(2), 676A, 6Th Floor, Aayakar Road, Malad (West), Bhavan, Mumbai-400 020 Mumbai-400 064 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : S/Shri Se Dastur, Hiten Chande Ars’ प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Cit Dr ुनवाई की तारीख / Date Of Hearing: 03-10-2018 घोषणा की तारीख / Date Of Pronouncement : 03-10-2018

For Appellant: S/Shri SE DasturFor Respondent: Shri R. Manjunatha Swamy, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 1744/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAJPM4604R Aayakr ApIla saM./ ITA No. 1…

Asst CIT Cen Cir 8(2), Mumbai vs. Sudhir Maenon, Mumbai

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

ITA 1466/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1744/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner Of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6Th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aajpm4604R Aayakr Apila Sam./ Ita No. 1466/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Asst. Commissioner Of Sudhir Menon Income Tax, Central Circle- 501, Swapnalok, Marve Vs. 8(2), 676A, 6Th Floor, Aayakar Road, Malad (West), Bhavan, Mumbai-400 020 Mumbai-400 064 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : S/Shri Se Dastur, Hiten Chande Ars’ प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Cit Dr ुनवाई की तारीख / Date Of Hearing: 03-10-2018 घोषणा की तारीख / Date Of Pronouncement : 03-10-2018

For Appellant: S/Shri SE DasturFor Respondent: Shri R. Manjunatha Swamy, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 1744/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAJPM4604R Aayakr ApIla saM./ ITA No. 1…

Mehta Emporium Jewellers, Mumbai vs. ITO 15(2)(3), Mumbai

In the result, appeal of the assessee is allowed as indicated above and the cross objection of the Revenue is dismissed as infructuous

ITA 3769/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Jun 2018AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Mehta Emporium Jewellers V. Income Tax Officer – 15(2)(3) 101, Hetal Arch, S.V. Road, Mumbai Opp. Natraj Market, Malad (W), Mumbai – 400 064

For Appellant: Shri Devendra H. JainFor Respondent: Ms. Pooja Swaroop
Section 143(2)Section 143(3)Section 148Section 292BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Mehta Emporium Jewellers v. Income Tax Officer – 15(2)(3) 101, Hetal Arch, S.V. Road, Mumbai Opp. Natraj Market, Malad (W), Mumbai – 400 064 PAN NO: AALFM 2962 N (Appellant) (Respondent) C.O.NO.39/MUM/2018 [ARISING OUT OF ITA NO.3769/MUM/2016 (A.Y: 2011-12)] DCIT – 30(2) v. M/s. Mehta Emporium Jewellers Building No. C-13, Room No. 601, 101, Hetal Arch, S.V. Road, Pratyakshkar Bhavan, Opp. Natraj Market, Malad (W), Bandra Kurla Complex, Mumbai – 400…

DCIT 10(2)(2), Mumbai vs. Manz Retail P.Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 5766/MUM/2015[2004-05]Status: DisposedITAT Mumbai31 May 2018AY 2004-05

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5766/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2004-05) बिधम/ Dcit-10(2)(2) M/S. Manz Retail Private Room No. 216-A, Aayakar Limited, Knowledge House, Vs. Bhavan, M.K. Road, Off. Jogeshwari Vikhroli Mumbai-400020. Link Road, Shyam Nagar, Jogeshwari (E), Mumbai- 400060 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccm1978J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Dinkle Hariya (Ar) Revenue By: Shri T. A. Khan (Dr) सुनवाई की तारीख / Date Of Hearing: 22.03.2018 घोषणा की तारीख /Date Of Pronouncement: 31.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 11.09.2015 Passed By The Commissioner Of Income Tax (Appeals)-17, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2004-05 In Which The Penalty Levied By The Ao Has Been Ordered To Be Deleted.

For Appellant: Ms. Dinkle Hariya (AR)For Respondent: Shri T. A. Khan (DR)
Section 143(3)Section 148Section 14ASection 271Section 271(1)(c)Section 271USection 271U(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5766/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2004-05) बिधम/ DCIT-10(2)(2) M/s. Manz Retail Private Room No. 216-A, Aayakar Limited, Knowledge House, Vs. Bhavan, M.K. Road, Off. Jogeshwari Vikhroli Mumbai-400020. Link Road, Shyam Nagar, Jogeshwari (E), Mumbai- 400060 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM1978J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Dinkle Hariya (AR) Revenue by: Shri T. A. Khan (DR) सुनवाई की तारीख / Date of Hearing: 22.03.201…

Assistant Commissioner of Income-Tax vs. M/S. Kirti Solvex Ltd

In the result, the appeal of Revenue is dismissed

ITA 1501/PUN/2015[2009-10]Status: DisposedITAT Pune19 Jan 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Modi
Section 132Section 142ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.1501/PUN/2015 यनधाारण वषा / Assessment Year : 2009-10 Assistant Commissioner of Income Tax, Central Circle – 2, Nashik .......अऩीऱाथी / Appellant बनाम / V/s. M/s. Kirti Solvex Ltd., 79-C, Market Yard, Latur – 413512 PAN : AAACK7419E ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Ajay Modi सुनवाई की तारीख / Date of Hearin…

Menz Retail P. Ltd, Mumbai vs. DCIT 8(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3889/MUM/2012[2004-05]Status: DisposedITAT Mumbai10 Nov 2017AY 2004-05

Bench: Shri D.T. Garasia & Shri G. Manjunathaassessment Year: 2004-05 M/S. Menz Retail Pvt. Ltd., Dcit, 8(2), Ground Floor, R.N.216-A, Knowledge House, Aayakar Bhavan, Off. Jogeshwari-Vikroli M.K. Road, Vs. Link Rd., Mumbai - 60 Shyam Nagar, Jogeshwari (East), Mumbai – 400 060 Pan: Aaacm1978J (Appellant) (Respondent) Present For: Assessee By : Ms. Dinkle Haria, C.A. Revenue By : Shri Suman Kumar, D.R. Date Of Hearing : 15.09.2017 Date Of Pronouncement : 10.11.2017 O R D E R

For Appellant: Ms. Dinkle Haria, C.AFor Respondent: Shri Suman Kumar, D.R
Section 142Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. Menz Retail Pvt. Ltd., DCIT, 8(2), Ground Floor, R.N.216-A, Knowledge House, Aayakar Bhavan, Off. Jogeshwari-Vikroli M.K. Road, Vs. Link Rd., Mumbai - 60 Shyam Nagar, Jogeshwari (East), Mumbai – 400 060 PAN: AAACM1978J (Appellant) (Respondent) Present for: Assessee by : Ms. Dinkle Haria, C.A. Revenue by : Shri Suman Kumar, D.R. Date of Hearing : 15.09.2017 Date of Pronouncement : 10.11.2017 O R D E R Per D.T. GARASIA, Judicial Member: Th…

Ramesh Salecha HUF, Mumbai vs. ITO 14(2)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3312/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Oct 2017AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri G.P. MehtaFor Respondent: Shri M.C. Omi Ningshen
Section 143(2)Section 143(3)Section 148Section 690

…u/s. 143(2) of the Act and in the absence of issue of notice u/s.143(2) the assessment made u/s. 143(3) r.w.s. 147 is invalid and void ab-initio. He also placed reliance on the decision of the Bombay High Court in the case of ACIT v. Geno Pharmaceuticals Ltd [214 Taxmann 83] and submits that the Hon'ble High Court held that notice u/s. 143(2) is mandatory and in absence of service of such notice Assessing Officer 4 ITA.No.3312/MUM/2015 (A.Y: 2011-12) Shri Ramesh Salecha Huf cannot proceed to make an inquiry on return filed in compliance with notice issued u/s. 148 of the Act. 4. Learned Departmental Representat…