ACIT v. Sirajuddin& Co.

150 Taxmann.com 146High Court2023#273 most cited

What is ACIT v. Sirajuddin& Co. authority for?

Assessment orders are bad in law if they are passed without valid approval from the Additional Commissioner under Section 153D, or if such approval is granted mechanically without application of mind.

288

judgments rely on this decision, according to BharatTax’s citation analysis of 367,359 Indian tax judgments — from 2023 to 2026.

Also referred to as

ACIT v. Sirajuddin& Co. · Section 153D · Section 143(3) · Section 153A · Section 132 · Section 153C · Section 148 · Section 119 · Section 153B · approval u/s 153D · assessment orders bad in law · mechanically granted approval · application of mind

Sections most often in play

Section 153DSection 143(3)Section 153ASection 132Section 153CSection 148Section 119Section 153B

Issues it is cited on

section 115bbe(b)section 2(28c)section 37bsection 117section 271aab(1a)section 114(e)section 274(2)section 271aaasection 158bgsection 144basection 153a(1)(a)section 245d

Judgments citing ACIT v. Sirajuddin& Co.

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Helios Mercantile Limited, Mumbai

ITA 1743/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs.…

ACIT (CC) -8(2), Mumbai vs. M/S. Helios Mercantile Ltd, Mumbai

ITA 1742/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Helios Mercantile Limited, Mumbai

ITA 1741/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Helios Mercantile Limited, Mumbai

ITA 1740/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Helios Mercantile Limited, Mumbai

ITA 1739/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Asstt Commissioner of Income Tax, Central Circle-6(1), Mumbai vs. Helios Mercantile Limited, Mumbai

ITA 1738/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

ACIT (CC)-8(2), Mumbai vs. Helios Exports Ltd, Mumbai

ITA 1737/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

ACIT (CC)-8(2), Mumbai vs. Helios Exports Ltd, Mumbai

ITA 1736/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

ACIT (CC)-8(2), Mumbai vs. Helios Exports Ltd, Mumbai

ITA 1735/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

ACIT (CC)-8(2), Mumbai vs. Helios Exports Ltd, Mumbai

ITA 1734/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai Mumbai Mumb, Mumbai vs. Svp Global Textiles Ltd, Mumbai

ITA 1726/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs.…

DCIT Central Circle -7(2), Mumbai vs. M/S. Svp Global Textiles Ltd, `Mumbai

ITA 1725/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

DCIT (CC)-6-2, Mumbai vs. M/S Svp South West Industries Ltd. (Formerly, Platinum Textiles Limited), Mumbai

ITA 1598/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1573/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1572/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1571/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1570/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The Depu…

Dy Commissioner of Income Tax, Central Circle-7(2)., Mumbai vs. M/S Citron Infraprojects Ltd, Mumbai

ITA 1569/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Shrivallab Pitte Industries Ltd, Mumbaiq vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1338/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1269/Mum/2022 (Assessment Year: 2014-15) ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1272/Mum/2022 (Assessment Year: 2017-18) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1274/Mum/2022 (Assessment Year: 2012-13) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) ITA No. 1277/Mum/2022 (Assessment Year: 2018-19) SVP Southwest Industries Ltd. (Formerly, Platinum Textile Ltd.) 97/99, 9th floor, Maker Tower 'F', Cuffe Parade, Mumbai-400 005 (Appellant) Vs. The…

Shrivallabh Pittie Industries Ltd, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-6(1), Mumbai

ITA 1337/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…