Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd.

88 Taxmann.com 202Supreme Court of India2017#2139 most cited

What is Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd. authority for?

Arbitration proceedings cannot be initiated or continued after a moratorium under section 14(1)(a) of the Insolvency and Bankruptcy Code, 2016 (IBC) has come into effect.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd. · section 14 · section 14(1)(a) · IBC 2016 · moratorium · arbitration proceedings · corporate debtor

Sections most often in play

Section 14Section 238Section 143(3)Section 153CSection 139(1)Section 234ASection 234BSection 234C

Issues it is cited on

section 178(6)section 14(1)(a)section 178section 14(1)section 238section 31(1)section 33(5)section 31section 33section 17section 52section 5(1)

Judgments citing Alchemist Asset Reconstruction Co. Ltd. v. Hotel Gaudavan (P.) Ltd.

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

ITA 1329/MUM/2018[2014-15]Status: DisposedITAT Mumbai11 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Rakesh Ranjan
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1325/Mum./2018 ITA No.1326/Mum./2018 (Assessment Year : 2008–09) (Assessment Year : 2009–10) ITA No.1327/Mum./2018 ITA No.1328/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2013–14) ITA No.1329/Mum./2018 (Assessment Year : 2014–15) M/s. Global Softech Ltd. 11/12, Raghuvanshi Mill Compound ……………. Appellant Lower Parel, Mumbai 400 013 PAN – AABCG1089R v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–5(3), Mumbai Assessee by : Non…

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

ITA 1328/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Aug 2022AY 2013-14

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Rakesh Ranjan
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1325/Mum./2018 ITA No.1326/Mum./2018 (Assessment Year : 2008–09) (Assessment Year : 2009–10) ITA No.1327/Mum./2018 ITA No.1328/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2013–14) ITA No.1329/Mum./2018 (Assessment Year : 2014–15) M/s. Global Softech Ltd. 11/12, Raghuvanshi Mill Compound ……………. Appellant Lower Parel, Mumbai 400 013 PAN – AABCG1089R v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–5(3), Mumbai Assessee by : Non…

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

ITA 1327/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Aug 2022AY 2011-12

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Rakesh Ranjan
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1325/Mum./2018 ITA No.1326/Mum./2018 (Assessment Year : 2008–09) (Assessment Year : 2009–10) ITA No.1327/Mum./2018 ITA No.1328/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2013–14) ITA No.1329/Mum./2018 (Assessment Year : 2014–15) M/s. Global Softech Ltd. 11/12, Raghuvanshi Mill Compound ……………. Appellant Lower Parel, Mumbai 400 013 PAN – AABCG1089R v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–5(3), Mumbai Assessee by : Non…

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

ITA 1326/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Aug 2022AY 2009-10

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Rakesh Ranjan
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1325/Mum./2018 ITA No.1326/Mum./2018 (Assessment Year : 2008–09) (Assessment Year : 2009–10) ITA No.1327/Mum./2018 ITA No.1328/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2013–14) ITA No.1329/Mum./2018 (Assessment Year : 2014–15) M/s. Global Softech Ltd. 11/12, Raghuvanshi Mill Compound ……………. Appellant Lower Parel, Mumbai 400 013 PAN – AABCG1089R v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–5(3), Mumbai Assessee by : Non…

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

ITA 1325/MUM/2018[2008-09]Status: DisposedITAT Mumbai11 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Rakesh Ranjan
Section 14Section 14(1)(a)Section 238Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1325/Mum./2018 ITA No.1326/Mum./2018 (Assessment Year : 2008–09) (Assessment Year : 2009–10) ITA No.1327/Mum./2018 ITA No.1328/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2013–14) ITA No.1329/Mum./2018 (Assessment Year : 2014–15) M/s. Global Softech Ltd. 11/12, Raghuvanshi Mill Compound ……………. Appellant Lower Parel, Mumbai 400 013 PAN – AABCG1089R v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–5(3), Mumbai Assessee by : Non…

Wizcraft International Entertainment P. Ltd., Mumbai vs. Dy CIT CC - 2(1), Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2043/MUM/2020[2009-10]Status: DisposedITAT Mumbai22 Jul 2022AY 2009-10

Bench: Shri Prashant Maharshi () & Smt. Kavitha Rajagopal ()

Section 14Section 178(6)Section 238Section 60(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PRASHANT MAHARSHI (ACCOUNTANT MEMBER) & SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA 2043/Mum/2020 (Assessment year : 2009-10) Wizcraft International Entertainment vs Dy.CIT, CC-2(1), Mumbai Room No.804, 8th Floor Private Limited 5th Floor, Satyadev Plaza Pratishta Bhavan, Old CGO, M.K. Fun Republic Lane, Off New Link Road, Mumbai-400 020 Road, Andheri (W), Mumbai-400 053 PAN : AAACW1931D Assessee represented by Shri Siddharth Shrivastav Department represented by Shri Hoshang B Irani, DR Date of hearing 26/05/2022 Date of pronouncement 2…

Unity Infrasporjects Ltd, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals filed by the assessee stands dismissed

ITA 3484/MUM/2016[2006-07]Status: DisposedITAT Mumbai20 Jul 2022AY 2006-07

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अपील सं/ I.T.A. No. 3483/Mum/2016 (निर्धारण वर्ा / Assessment Year:2012-13) बिधम/ M/S. Unity Infraprojects Ltd. Acit, Central Circle-8(2) 1252,Pushpanjali (Erstwhile, Acit, Central Vs. Apartments, Old Prabhadevi Circle-45) Road, Prabhadevi, Mumbai- Aayakar Bhavan, Mumbai- 400025. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu4560E .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Prabhat Kumar Gupta (Dr) सुनवाई की तारीख / Date Of Hearing: 12/07/2022 घोषणा की तारीख /Date Of Pronouncement: 20/07/2022 आदेश / O R D E R Per Bench: These Appeals Have Been Filed By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) - 48

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta (DR)
Section 10Section 14Section 178(6)Section 238Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अ…

Unity Infrasporjects Ltd, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals filed by the assessee stands dismissed

ITA 3483/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अपील सं/ I.T.A. No. 3483/Mum/2016 (निर्धारण वर्ा / Assessment Year:2012-13) बिधम/ M/S. Unity Infraprojects Ltd. Acit, Central Circle-8(2) 1252,Pushpanjali (Erstwhile, Acit, Central Vs. Apartments, Old Prabhadevi Circle-45) Road, Prabhadevi, Mumbai- Aayakar Bhavan, Mumbai- 400025. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu4560E .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Prabhat Kumar Gupta (Dr) सुनवाई की तारीख / Date Of Hearing: 12/07/2022 घोषणा की तारीख /Date Of Pronouncement: 20/07/2022 आदेश / O R D E R Per Bench: These Appeals Have Been Filed By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) - 48

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta (DR)
Section 10Section 14Section 178(6)Section 238Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अ…

Unity Infrasporjects Ltd, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals filed by the assessee stands dismissed

ITA 3482/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Jul 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अपील सं/ I.T.A. No. 3483/Mum/2016 (निर्धारण वर्ा / Assessment Year:2012-13) बिधम/ M/S. Unity Infraprojects Ltd. Acit, Central Circle-8(2) 1252,Pushpanjali (Erstwhile, Acit, Central Vs. Apartments, Old Prabhadevi Circle-45) Road, Prabhadevi, Mumbai- Aayakar Bhavan, Mumbai- 400025. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu4560E .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Prabhat Kumar Gupta (Dr) सुनवाई की तारीख / Date Of Hearing: 12/07/2022 घोषणा की तारीख /Date Of Pronouncement: 20/07/2022 आदेश / O R D E R Per Bench: These Appeals Have Been Filed By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) - 48

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta (DR)
Section 10Section 14Section 178(6)Section 238Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अ…

Unity Infrasporjects Ltd, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals filed by the assessee stands dismissed

ITA 3481/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Jul 2022AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अपील सं/ I.T.A. No. 3483/Mum/2016 (निर्धारण वर्ा / Assessment Year:2012-13) बिधम/ M/S. Unity Infraprojects Ltd. Acit, Central Circle-8(2) 1252,Pushpanjali (Erstwhile, Acit, Central Vs. Apartments, Old Prabhadevi Circle-45) Road, Prabhadevi, Mumbai- Aayakar Bhavan, Mumbai- 400025. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu4560E .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Prabhat Kumar Gupta (Dr) सुनवाई की तारीख / Date Of Hearing: 12/07/2022 घोषणा की तारीख /Date Of Pronouncement: 20/07/2022 आदेश / O R D E R Per Bench: These Appeals Have Been Filed By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) - 48

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta (DR)
Section 10Section 14Section 178(6)Section 238Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अ…

Unity Infrasporjects Ltd, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals filed by the assessee stands dismissed

ITA 3480/MUM/2016[2008-09]Status: DisposedITAT Mumbai20 Jul 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अपील सं/ I.T.A. No. 3483/Mum/2016 (निर्धारण वर्ा / Assessment Year:2012-13) बिधम/ M/S. Unity Infraprojects Ltd. Acit, Central Circle-8(2) 1252,Pushpanjali (Erstwhile, Acit, Central Vs. Apartments, Old Prabhadevi Circle-45) Road, Prabhadevi, Mumbai- Aayakar Bhavan, Mumbai- 400025. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu4560E .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Prabhat Kumar Gupta (Dr) सुनवाई की तारीख / Date Of Hearing: 12/07/2022 घोषणा की तारीख /Date Of Pronouncement: 20/07/2022 आदेश / O R D E R Per Bench: These Appeals Have Been Filed By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) - 48

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta (DR)
Section 10Section 14Section 178(6)Section 238Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अ…

Unity Infrasporjects Ltd, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals filed by the assessee stands dismissed

ITA 3479/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Jul 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अपील सं/ I.T.A. No. 3483/Mum/2016 (निर्धारण वर्ा / Assessment Year:2012-13) बिधम/ M/S. Unity Infraprojects Ltd. Acit, Central Circle-8(2) 1252,Pushpanjali (Erstwhile, Acit, Central Vs. Apartments, Old Prabhadevi Circle-45) Road, Prabhadevi, Mumbai- Aayakar Bhavan, Mumbai- 400025. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu4560E .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Prabhat Kumar Gupta (Dr) सुनवाई की तारीख / Date Of Hearing: 12/07/2022 घोषणा की तारीख /Date Of Pronouncement: 20/07/2022 आदेश / O R D E R Per Bench: These Appeals Have Been Filed By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) - 48

For Appellant: NoneFor Respondent: Shri Prabhat Kumar Gupta (DR)
Section 10Section 14Section 178(6)Section 238Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अ…

JCIT (OSD)-8(1)(1), Mumbai vs. M/S Reliance Communication Infrastructure Ltd, Mumbai

In the result, cross appeals are dismissed

ITA 4554/MUM/2019[2015-16]Status: DisposedITAT Mumbai14 Jul 2022AY 2015-16

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 14(1)(a)Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.738/Mum./2018 ITA No.480/Mum./2016 (Assessment Year : 2013–14) (Assessment Year : 2009–10) ITA No.6891/Mum./2018 ITA No.4207/Mum./2019 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Reliance Communications Infrastructure Ltd. BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax Circle–7(2), Mumbai …………….Respondent [Now Addl. Commissioner of Income Tax Circle–8(1),…

Reliance Communications Infrastructure Ltd., Mumbai vs. ACIT-8(1)(1), Mumbai

In the result, cross appeals are dismissed

ITA 4207/MUM/2019[2014-15]Status: DisposedITAT Mumbai14 Jul 2022AY 2014-15

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 14(1)(a)Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.738/Mum./2018 ITA No.480/Mum./2016 (Assessment Year : 2013–14) (Assessment Year : 2009–10) ITA No.6891/Mum./2018 ITA No.4207/Mum./2019 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Reliance Communications Infrastructure Ltd. BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax Circle–7(2), Mumbai …………….Respondent [Now Addl. Commissioner of Income Tax Circle–8(1),…

Reliance Communications Infrastructure Ltd, Navi Mumbai vs. DCIT 8(1)(1), Mumbai

In the result, cross appeals are dismissed

ITA 738/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Jul 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 14(1)(a)Section 250Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.738/Mum./2018 ITA No.480/Mum./2016 (Assessment Year : 2013–14) (Assessment Year : 2009–10) ITA No.6891/Mum./2018 ITA No.4207/Mum./2019 (Assessment Year : 2014–15) (Assessment Year : 2015–16) Reliance Communications Infrastructure Ltd. BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax Circle–7(2), Mumbai …………….Respondent [Now Addl. Commissioner of Income Tax Circle–8(1),…

Reliance Communication Ltd, Navi Mumbai vs. DCIT 15(3)(1), Mumbai

In the result, cross appeals are dismissed

ITA 737/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Jul 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

Reliance Communication Ltd, Navi Mumbai vs. DCIT 15(3)(1), Mumbai

In the result, cross appeals are dismissed

ITA 736/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Jul 2022AY 2012-13

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

Jt.CIT (OSD) - Cir. - 15(3)(1), Mumbai vs. Reliance Communication Ltd, Navi Mumbai

In the result, cross appeals are dismissed

ITA 735/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Jul 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

Jt.CIT (OSD) - Cir. - 15(3)(1), Mumbai vs. Reliance Communication Ltd, Navi Mumbai

In the result, cross appeals are dismissed

ITA 734/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Jul 2022AY 2012-13

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…

DCIT, Circle 15(3)(1), Mumbai vs. Reliance Communications Ltd., Navi Mumbai

In the result, cross appeals are dismissed

ITA 7112/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Jul 2022AY 2014-15

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rishabh Jaisani a/wFor Respondent: Ms. Samruddhi D. Hande, Sr. AR
Section 14Section 250Section 31(1)Section 33Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.479/Mum./2016 ITA No.476/Mum./2016 (Assessment Year : 2010–11) (Assessment Year : 2009–10) ITA No.5098/Mum./2016 ITA No.736/Mum./2018 (Assessment Year : 2011–12) (Assessment Year : 2012–13) ITA No.737/Mum./2018 ITA No.6887/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Reliance Communications Limited BHQ Block, 2nd Floor ……………. Appellant Dhirubhai Ambani Knowledge City Navi Mumbai 400 710 PAN – AACCR7832C v/s Addl. Commissioner of Income Tax C…