ACIT v. Haware Construction (P.) Ltd.

101 Taxmann.com 168Income Tax Appellate Tribunal2019#6023 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 115BBESection 142(1)Section 143(2)Section 1962Section 200CASection 22

Issues it is cited on

section 23(5)section 9(1)(ii)section 80abannual letting valuesection 73resulting companyannual valuetransferor companyclarificatory amendmentsection 24(b)retrospective amendmentsection 24(a)

Judgments citing ACIT v. Haware Construction (P.) Ltd.

ACIT, NCC-2,, MADURAI vs. GANESAN ANBUSELVAM, THIRUTHANGAL

Appeal of the revenue is dismissed

ITA 3181/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.3181/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68Section 69C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस.आर.रघुनाथा ,लेखा सद" के सम" । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3181/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. The Assistant Commissioner of Shri Ganesan Anbuselvam, Income Tax, No.11-FA, Standard Colony, Non-Corporate Circle-2, Thiruthangal, Thiruthangal, Madurai. Tamil Nadu-626 130. [PAN: ADQPA9937R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.S.Sridhar, Advoca…

RAMESH DUNGARSHI SHAH,MUMBAI vs. DEPUTY COMMISSIONER OF INOCME TAX, CIRCLE-3, , MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1220/MUM/2024[2015-16]Status: DisposedITAT Mumbai14 May 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Girish Agarwal, Am Ramesh Dungarshi Shah Deputy Commissioner Of Income 108, Shreedhar Apartment, Maulana Tax, Circle – 3, Kalyan Vs. 2Nd Floor, Rani Mansion, Murbad Azad Road, Dombivali, East, Thane – 421201. Road, Kalyan West – 421301. Pan/Gir No. Aavps0931K (Assessee) : (Respondent) Assessee By : Shri. Devendra Jain, Adv. (Virtually) : Shri. Asif Karmali (Sr. Dr) Respondent By : 14.02.2025 Date Of Hearing Date Of Pronouncement : 14.05.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2015-16. 2. It Is Observed That The Assessee Has Filed This Present Appeal With A Delay Of 47 Days Beyond The Period Of Limitation For Which The Assessee Has Filed An Application For Condoning The Delay Along With The Reasons Specified For The Delay. After Hearing The Rival Contentions, We Deem It Fit To Condone The Delay In Filing The Appeal For The Reason That There Was ‘Sufficient Cause’ & Bonafide Reasons For The Delay. Delay Condoned.

For Appellant: Shri. Devendra Jain, Adv. (Virtually)For Respondent: 14.02.2025
Section 143(1)Section 143(3)Section 23(1)(a)Section 23(4)(b)Section 23(5)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. GIRISH AGARWAL, AM Ramesh Dungarshi Shah Deputy Commissioner of Income 108, Shreedhar Apartment, Maulana Tax, Circle – 3, Kalyan Vs. 2nd Floor, Rani Mansion, Murbad Azad Road, Dombivali, East, Thane – 421201. Road, Kalyan West – 421301. PAN/GIR No. AAVPS0931K (Assessee) : (Respondent) Assessee by : Shri. Devendra Jain, Adv. (Virtually) : Shri. Asif Karmali (Sr. DR) Respondent by : 14.02.2025 Date of Hearing Date of Pronouncement : 14.05.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the asse…

ACIT- CC -4(2), MUMBAI vs. CHALET HOTELS LTD. (AS A SUCCESSOR TO M/S. MAGNA DISTRIBUTION & WAREHOUSING PVT. LTD.), MUMBAI

ITA 2513/MUM/2021[2014-15]Status: DisposedITAT Mumbai30 Aug 2023AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Acit, Central Circle-4(2) बिधम/ M/S. Chalet Hotels Ltd Room No. 1918, 19Th Floor, (As A M/S. Magna Vs. Air India Building, Nariman Distribution & Point, Mumbai-400021. Warehousing Pvt. Ltd.) Plot No. C-30 Raheja Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No.Aaack0411E आयकर अपील सं/ I.T.A. No.1754/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.1755/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1756/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2014-15) Genext Hardware & Parks बिधम/ Dcit, Central Circle-4(2) Pvt. Ltd. Room No. 1918, Air India Vs. Raheja Tower, Plot No. C- Building, Nariman Point, 30, Oppo. Sidbi, Bandra Mumbai-400021. Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Aaccg5567F

Section 132Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) ACIT, Central Circle-4(2) बिधम/ M/s. Chalet Hotels Ltd Room No. 1918, 19th Floor, (As a M/s.…

ACIT- CC -4(2), MUMBAI vs. CHALET HOTELS LTD. (AS A SUCCESSOR TO M/S. MAGNA DISTRIBUTION & WAREHOUSING PVT. LTD.), MUMBAI

ITA 2511/MUM/2021[2012-13]Status: DisposedITAT Mumbai30 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Acit, Central Circle-4(2) बिधम/ M/S. Chalet Hotels Ltd Room No. 1918, 19Th Floor, (As A M/S. Magna Vs. Air India Building, Nariman Distribution & Point, Mumbai-400021. Warehousing Pvt. Ltd.) Plot No. C-30 Raheja Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No.Aaack0411E आयकर अपील सं/ I.T.A. No.1754/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.1755/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1756/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2014-15) Genext Hardware & Parks बिधम/ Dcit, Central Circle-4(2) Pvt. Ltd. Room No. 1918, Air India Vs. Raheja Tower, Plot No. C- Building, Nariman Point, 30, Oppo. Sidbi, Bandra Mumbai-400021. Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Aaccg5567F

Section 132Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) ACIT, Central Circle-4(2) बिधम/ M/s. Chalet Hotels Ltd Room No. 1918, 19th Floor, (As a M/s.…

ACIT -CC -4(2), MUMBAI vs. CHALET HOTELS LTD. (AS A SUCCESSOR TO M/S. MAGNA DISTRIBUTION PVT. LTD.), MUMBAI

ITA 2510/MUM/2021[2013-14]Status: DisposedITAT Mumbai30 Aug 2023AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Acit, Central Circle-4(2) बिधम/ M/S. Chalet Hotels Ltd Room No. 1918, 19Th Floor, (As A M/S. Magna Vs. Air India Building, Nariman Distribution & Point, Mumbai-400021. Warehousing Pvt. Ltd.) Plot No. C-30 Raheja Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No.Aaack0411E आयकर अपील सं/ I.T.A. No.1754/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.1755/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1756/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2014-15) Genext Hardware & Parks बिधम/ Dcit, Central Circle-4(2) Pvt. Ltd. Room No. 1918, Air India Vs. Raheja Tower, Plot No. C- Building, Nariman Point, 30, Oppo. Sidbi, Bandra Mumbai-400021. Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Aaccg5567F

Section 132Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) ACIT, Central Circle-4(2) बिधम/ M/s. Chalet Hotels Ltd Room No. 1918, 19th Floor, (As a M/s.…

ACIT CENTRAL CIR -4(2), MUMBAI vs. CHALET HOTELS LTD. (AS A SUCESSOR TO MAGNA DISTRIBUTION & WAREHOUSING PVT. LTD) , MUMBAI

ITA 2507/MUM/2021[2016-17]Status: DisposedITAT Mumbai30 Aug 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Acit, Central Circle-4(2) बिधम/ M/S. Chalet Hotels Ltd Room No. 1918, 19Th Floor, (As A M/S. Magna Vs. Air India Building, Nariman Distribution & Point, Mumbai-400021. Warehousing Pvt. Ltd.) Plot No. C-30 Raheja Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No.Aaack0411E आयकर अपील सं/ I.T.A. No.1754/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.1755/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1756/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2014-15) Genext Hardware & Parks बिधम/ Dcit, Central Circle-4(2) Pvt. Ltd. Room No. 1918, Air India Vs. Raheja Tower, Plot No. C- Building, Nariman Point, 30, Oppo. Sidbi, Bandra Mumbai-400021. Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Aaccg5567F

Section 132Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) ACIT, Central Circle-4(2) बिधम/ M/s. Chalet Hotels Ltd Room No. 1918, 19th Floor, (As a M/s.…

ACIT -CC- 4(2), MUMBAI vs. CHALET HOTELS LTD. (AS A SUCCESSOR TO M/S.MAGNA DISTRIBUTION & WAREHOUSING PVT. LTD.), MUMBAI

ITA 2505/MUM/2021[2017-18]Status: DisposedITAT Mumbai30 Aug 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Acit, Central Circle-4(2) बिधम/ M/S. Chalet Hotels Ltd Room No. 1918, 19Th Floor, (As A M/S. Magna Vs. Air India Building, Nariman Distribution & Point, Mumbai-400021. Warehousing Pvt. Ltd.) Plot No. C-30 Raheja Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No.Aaack0411E आयकर अपील सं/ I.T.A. No.1754/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.1755/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1756/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2014-15) Genext Hardware & Parks बिधम/ Dcit, Central Circle-4(2) Pvt. Ltd. Room No. 1918, Air India Vs. Raheja Tower, Plot No. C- Building, Nariman Point, 30, Oppo. Sidbi, Bandra Mumbai-400021. Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Aaccg5567F

Section 132Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) ACIT, Central Circle-4(2) बिधम/ M/s. Chalet Hotels Ltd Room No. 1918, 19th Floor, (As a M/s.…

CHALET HOTELS LTD.,MUMBAI vs. DY CIT,CENTRAL CIRCLE-4(2), MUMBAI

ITA 1401/MUM/2021[2017-18]Status: DisposedITAT Mumbai30 Aug 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Acit, Central Circle-4(2) बिधम/ M/S. Chalet Hotels Ltd Room No. 1918, 19Th Floor, (As A M/S. Magna Vs. Air India Building, Nariman Distribution & Point, Mumbai-400021. Warehousing Pvt. Ltd.) Plot No. C-30 Raheja Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No.Aaack0411E आयकर अपील सं/ I.T.A. No.1754/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.1755/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1756/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2014-15) Genext Hardware & Parks बिधम/ Dcit, Central Circle-4(2) Pvt. Ltd. Room No. 1918, Air India Vs. Raheja Tower, Plot No. C- Building, Nariman Point, 30, Oppo. Sidbi, Bandra Mumbai-400021. Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Aaccg5567F

Section 132Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) ACIT, Central Circle-4(2) बिधम/ M/s. Chalet Hotels Ltd Room No. 1918, 19th Floor, (As a M/s.…

CHALET HOTELS LTD.,MUMBAI vs. DY CIT,CC-4(2), MUMBAI

ITA 1400/MUM/2021[2018-19]Status: DisposedITAT Mumbai30 Aug 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Acit, Central Circle-4(2) बिधम/ M/S. Chalet Hotels Ltd Room No. 1918, 19Th Floor, (As A M/S. Magna Vs. Air India Building, Nariman Distribution & Point, Mumbai-400021. Warehousing Pvt. Ltd.) Plot No. C-30 Raheja Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No.Aaack0411E आयकर अपील सं/ I.T.A. No.1754/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.1755/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1756/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2014-15) Genext Hardware & Parks बिधम/ Dcit, Central Circle-4(2) Pvt. Ltd. Room No. 1918, Air India Vs. Raheja Tower, Plot No. C- Building, Nariman Point, 30, Oppo. Sidbi, Bandra Mumbai-400021. Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Aaccg5567F

Section 132Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) ACIT, Central Circle-4(2) बिधम/ M/s. Chalet Hotels Ltd Room No. 1918, 19th Floor, (As a M/s.…

DCIT CENTRAL CIRCLE-2(4) , MUMBAI vs. RUSTOMJEE EVERSHINE JOINT VENTURE , MUMBAI

In the result, the appeals filed by the revenue for AY 2013-14 &

ITA 1825/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 Jul 2023AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising Out Of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ Dcit, Central Circle-2(4) Room No. 802, 8Th Floor, Venture Vs. Global City, Narangi Prathishtha Bhavan, M. K. Bypass Road, Close To Viva Road, Churchgate, College, Virar (W), Virar- Mumbai-400020. 401303. आयकर अपील सं/ I.T.A. Nos.1824 & 1825/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2014-15) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaar7687M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Naresh Kumar Revenue By: Shri P. D. Chougule (Addl. Cit) सुनवाई की तारीख / Date Of Hearing: 25/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/07/2023

For Appellant: Shri Naresh KumarFor Respondent: Shri P. D. Chougule (Addl. CIT)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) DCIT, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close to 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising out of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ DCIT, Central Circle-2(4) Room No. 802, 8…

DCIT CENTRAL CIRCLE-2(4) , MUMBAI vs. RUSTOMJEE EVERSHINE JOINT VENTURE , MUMBAI

In the result, the appeals filed by the revenue for AY 2013-14 &

ITA 1824/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jul 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising Out Of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ Dcit, Central Circle-2(4) Room No. 802, 8Th Floor, Venture Vs. Global City, Narangi Prathishtha Bhavan, M. K. Bypass Road, Close To Viva Road, Churchgate, College, Virar (W), Virar- Mumbai-400020. 401303. आयकर अपील सं/ I.T.A. Nos.1824 & 1825/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2014-15) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaar7687M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Naresh Kumar Revenue By: Shri P. D. Chougule (Addl. Cit) सुनवाई की तारीख / Date Of Hearing: 25/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/07/2023

For Appellant: Shri Naresh KumarFor Respondent: Shri P. D. Chougule (Addl. CIT)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) DCIT, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close to 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising out of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ DCIT, Central Circle-2(4) Room No. 802, 8…

DCIT CENTRAL CIRCEL-2(4), MUMBAI vs. RUSTOMJI EVERSHINE JOINT VENTURE, MUMBAI

In the result, the appeals filed by the revenue for AY 2013-14 &

ITA 1349/MUM/2022[2013-2014]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-2014

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising Out Of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ Dcit, Central Circle-2(4) Room No. 802, 8Th Floor, Venture Vs. Global City, Narangi Prathishtha Bhavan, M. K. Bypass Road, Close To Viva Road, Churchgate, College, Virar (W), Virar- Mumbai-400020. 401303. आयकर अपील सं/ I.T.A. Nos.1824 & 1825/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2014-15) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaar7687M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Naresh Kumar Revenue By: Shri P. D. Chougule (Addl. Cit) सुनवाई की तारीख / Date Of Hearing: 25/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/07/2023

For Appellant: Shri Naresh KumarFor Respondent: Shri P. D. Chougule (Addl. CIT)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) DCIT, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close to 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising out of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ DCIT, Central Circle-2(4) Room No. 802, 8…

M/S. OTHELLO DEVELOPERS,,BARODA vs. THE ITO, WARD-1(2)(4),, BARODA

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

ITA 357/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2015-16 Othello Developers Ito, Ward-1(2)(4) 402, 4Th Floor Vs Vadodara. R.K. Centre, Fatehgunj Main Road, Fatehgunj Vadodara 390 002. Pan : Aabfo 4301 M

For Respondent: Shri Anshu Prakash, CIT-DR
Section 143(3)Section 23Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2015-16 Othello Developers ITO, ward-1(2)(4) 402, 4th Floor Vs Vadodara. R.K. Centre, Fatehgunj Main Road, Fatehgunj Vadodara 390 002. PAN : AABFO 4301 M (Applicant) (Responent) : Shri Bhavin J. Marfatia, AR Assessee by Revenue by : Shri Anshu Prakash, CIT-D…

DCIT CENT. CIR -4(2), MUMBAI vs. M/S. INORBIT MALLS (INDIA ) PVT. LTD, MUMBAI

In the result appeal of the revenue is partly allowed for statistical purposes

ITA 2220/MUM/2021[2017-18]Status: DisposedITAT Mumbai11 Oct 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2220/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) Dcit Central Cir-4(2) M/S. Inorbit Malls P.Ltd Room No.1918, 19Th Floor, बिधम/ Plot No.C-30,Bnlock-G, Air India Bldg, Nariman Opp Sidbi Bank, Bkc, Point Mumbai 400021 Vs. Bandra (East), Mumbai 400050 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaack9106G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Mr. Madhur Agarwal, Adv. प्रत्यथीकीओरसे/Respondent By : Mr. Ganesh Bare, Cit Dr सुनवाईकीतारीख/ : 14.07.2022 Date Of Hearing घोषणाकीतारीख / : 11.10.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla:

For Appellant: Mr. Madhur Agarwal, AdvFor Respondent: Mr. Ganesh Bare, CIT DR
Section 115JSection 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2220/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) DCIT CENTRAL CIR-4(2) M/S. INORBIT MALLS P.LTD Room No.1918, 19th Floor, बिधम/ Plot No.C-30,BNLOCK-G, Air India Bldg, Nariman OPP SIDBI BANK, BKC, point Mumbai 400021 Vs. Bandra (East), Mumbai 400050 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACK9106G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Mr. Madhur Agarwal, Adv. प्रत्यथीकीओरसे/Respondent by : Mr. Ganesh Bare, CIT DR सुनवाईकीतारीख/ : 14.07.202…

ACIT, CENTRAL CIRCLE1(3), MUMBAI vs. M/S. PENINSULA LAND LIMITED , MUMBAI

In the result the appeal filed by the revenue is dismissed

ITA 5632/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jul 2022AY 2009-10

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahaman, Accountat Member Ita No. 5632 & 5633/Mum/2019 (A.Y: 2009-10 & 2010-11) Acit, Cc – 1(3) Vs. M/S Peninsula Land 905, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Bldg, No. 2, Peninsula (Annexe), M.K .Road, Spenta, Mathuradas Mumbai – 400020. Mill Compound, Senapati Bapat Marg, Parel, Mumbai- 400013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact5173A Appellant .. Respondent Appellant By : Shri. Aditya Rai. Dr Respondent By : Shri. Vijay Mehta.Ar Date Of Hearing 24.06.2022 Date Of Pronouncement 28.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: These Are The Two Appeals Filed The By The Revenue Against The Common Order Of The Commissioner Of Income Tax (Appeals)-47, Mumbai Passed U/S 153A R.W.S 143(3) & 250 Of The Act.

For Appellant: Shri. Aditya Rai. DRFor Respondent: Shri. Vijay Mehta.AR
Section 115JSection 132Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHAMAN, ACCOUNTAT MEMBER ITA No. 5632 & 5633/Mum/2019 (A.Y: 2009-10 & 2010-11) ACIT, CC – 1(3) Vs. M/s Peninsula Land 905, 9th Floor, Pratistha Ltd., Bhavan, Old CGO Bldg, No. 2, Peninsula (Annexe), M.K .Road, Spenta, Mathuradas Mumbai – 400020. Mill Compound, Senapati Bapat Marg, Parel, Mumbai- 400013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACT5173A Appellant .. Respondent Appellant by : Shri. Aditya Rai. DR Respondent by : Shri. Vijay Mehta.AR Date of Hearing 24.06.2022 Date of Pronounce…

ITO 9(3)(2), MUMBAI vs. M/S DVM ENGINEERING PVT LTD., MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1050/MUM/2020[2010-11]Status: DisposedITAT Mumbai25 Oct 2021AY 2010-11

Bench: Shri Mahavir Singh: A.Y : 2010-11 Income Tax Officer – 9(3)(2), Vs. M/S. Dvm Engineering Pvt. Ltd., Mumbai. (Appellant) 303, Upahar – 2, Off J.P. Road, Seven Bunglows, Versova, Andheri (W), Mumbai 400 061. Pan : Aaccd1036C (Respondent)

For Appellant: Shri Vivek PerampurnaFor Respondent: None
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT : A.Y : 2010-11 Income Tax Officer – 9(3)(2), Vs. M/s. DVM Engineering Pvt. Ltd., Mumbai. (Appellant) 303, UPAHAR – 2, Off J.P. Road, Seven Bunglows, Versova, Andheri (W), Mumbai 400 061. PAN : AACCD1036C (Respondent) Appellant by : Shri Vivek Perampurna Respondent by : None Date of Hearing : 25/10/2021 Date of Pronouncement : 25/10/2021 O R D E R This appeal by the Revenue is arising out of the order of Commissioner of Income Tax (Appeals)-16, Mumbai (in short ‘CIT(A)’) in Appeal No. CIT(A)- 16/IT-10082/I…

ANANDVALLI NAMBIRAJ MUDALIAR,MUMBAI vs. ITO , WARD - 2 (1), KALYAN

In the result, appeal of the assessee is partly allowed

ITA 7164/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Feb 2020AY 2009-10

Bench: Shri R.C. Sharma (A.M.) & Shri Pawan Singh (Jm) - Ay 2009-10 - Ay 2010-11 - Ay 2011-12 Anandvalli Nambiraj Vs Ito, Wd.2(1), Kalyan 2Nd Mudaliar, Floor, Mohan Plaza, Wayle Nagar, Khadakpada, Kalyan (W) – 421 301 Pan : Agipm4254G Appellant Respondednt

Section 133(6)Section 143(1)Section 147Section 148Section 69C

…1 ITAs 7164 to 7166/Mum/2018 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI Before Shri R.C. Sharma (A.M.) & Shri Pawan Singh (JM) - AY 2009-10 - AY 2010-11 - AY 2011-12 Anandvalli Nambiraj vs ITO, Wd.2(1), Kalyan 2nd Mudaliar, Floor, Mohan Plaza, Wayle Nagar, Khadakpada, Kalyan (W) – 421 301 PAN : AGIPM4254G APPELLANT RESPONDEDNT Appellant by Shri Paresh Shaparia AR Respondent by Shri Satishchandra Rajore Sr DR Date of hearing 25-02-2020 Date of pronouncement 25 -02-2020 O R D E R PER PAWAN SINGH, JM : 1. This set of three appeals by assessee are directed against the independent orders of C…

KANAKIA SPACES PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE 4(1), MUMBAI

In the result the grounds of appeal raised by the revenue are allowed for

ITA 7288/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Apr 2019AY 2013-14

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Vijay Mehta with Shri Govind Javeri (AR)For Respondent: Shri Saurabh Kumar Rai ( Sr. DR)
Section 143(3)Section 22Section 254(1)Section 36Section 36(1)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 7289/Mum/2017 (Assessment Year 2014-15) M/s Kanakia Spaces Pvt. Ltd., DCIT Central Circle-4(1) 215 Atrium, 10th Floor, Air India Building, Near Marriot Courtyard Hotel, 19th Floor, Nariman Point, Andheri-Kurla Road, Mumbai-21. Vs. Andheri (E), Mumbai-400093. PAN: AAACK2629J Appellant Respondent ITA No. 210/Mum/2018 (Assessment Year 2014-15) DCIT Central Circle-4(1) M/s Kanakia Spaces Pvt. Ltd., 215 Atrium, 10th Floor, Air India Building, 19th Floor, Nariman Point, Near Marrio…

M/S. SERVASHANTI PROPERTIES PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1)(1),, AHMEDABAD

In the result, the appeal of the assesse is allowed

ITA 1278/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad19 Mar 2019AY 2013-14
For Appellant: Shri Tushar Hemani and Shri P.B. Parmar, ARsFor Respondent: Shri/Ms Sonia Kumar, Sr. D.R
Section 143(2)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Amarjit Singh , Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2013-14 M/s. Servshanti Properties The ITO, Pvt. Ltd. 1st Floor, Ward-4(1)(1), Sanidhya, Opp Sanyas Vs Ahmedabad Ashram, Ashram Road, (Respondent) Ahmedabad PAN: AAICS1693J (Appellant) Revenue by: Shri/Ms Sonia Kumar, Sr. D.R. Assessee by: Shri Tushar Hemani and Shri P.B. Parmar, ARs Date of hearing : 12-03-2019 Date of pronouncement : 19-03-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- The solitary ground of appeal of the assessee fi…