All Cargo Global Logistics Ltd. v. DCIT

137 ITD 287Income Tax Appellate Tribunal2012#51 most cited

What is All Cargo Global Logistics Ltd. v. DCIT authority for?

In non-abated assessments, the Assessing Officer can make additions under section 153A based on books of accounts or documents found during a search but not produced during the original assessment, provided such material is incriminating.

907

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

All Cargo Global Logistics Ltd. v. DCIT · section 153A · section 132 · incriminating material · search and seizure · non-abated assessments · books of accounts · documents not produced · original assessment · ITAT Mumbai

Also reported as

18 ITR (Trib) 10618 ITR 106147 TTJ 51316 Taxmann.com 101

Sections most often in play

Section 153ASection 143(3)Section 147Section 148Section 153DSection 132Section 1961Section 153C

Issues it is cited on

casus omissussection 158b(b)section 153(a)section 158bb(1)deemed dividendsection 2(22)section 153a(1)(b)section 2(22)(e)accumulated profitssection 158bbretracted statementsection 153(1)

Judgments citing All Cargo Global Logistics Ltd. v. DCIT

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1362/BANG/2015[2010-11]Status: DisposedITAT Bangalore22 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…en already concluded u/s 143(3) of the Act vide order dated 26.11.2018. This assessment cannot be reopened without seized material found during the course of search action as held by Special bench in the case of All Cargo Global Logistics Ltd. Vs. DCIT (2012) 18 ITR (Trib) 106 (Mumbai)(SB) that in case of assessments that are abated, the AO retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A of the Act for which assessment shall be made for each of 6 assessment years separately. In other cases, in addition to the income that has already been assessed, the assessment u/s 153A of the…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1361/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…en already concluded u/s 143(3) of the Act vide order dated 26.11.2018. This assessment cannot be reopened without seized material found during the course of search action as held by Special bench in the case of All Cargo Global Logistics Ltd. Vs. DCIT (2012) 18 ITR (Trib) 106 (Mumbai)(SB) that in case of assessments that are abated, the AO retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A of the Act for which assessment shall be made for each of 6 assessment years separately. In other cases, in addition to the income that has already been assessed, the assessment u/s 153A of the…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1360/BANG/2015[2008-09]Status: DisposedITAT Bangalore22 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…en already concluded u/s 143(3) of the Act vide order dated 26.11.2018. This assessment cannot be reopened without seized material found during the course of search action as held by Special bench in the case of All Cargo Global Logistics Ltd. Vs. DCIT (2012) 18 ITR (Trib) 106 (Mumbai)(SB) that in case of assessments that are abated, the AO retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A of the Act for which assessment shall be made for each of 6 assessment years separately. In other cases, in addition to the income that has already been assessed, the assessment u/s 153A of the…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1359/BANG/2015[2007-08]Status: DisposedITAT Bangalore22 Sept 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…en already concluded u/s 143(3) of the Act vide order dated 26.11.2018. This assessment cannot be reopened without seized material found during the course of search action as held by Special bench in the case of All Cargo Global Logistics Ltd. Vs. DCIT (2012) 18 ITR (Trib) 106 (Mumbai)(SB) that in case of assessments that are abated, the AO retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A of the Act for which assessment shall be made for each of 6 assessment years separately. In other cases, in addition to the income that has already been assessed, the assessment u/s 153A of the…

Asst.C.I.T., Mangalore vs. M/S Hassan Hajee & Co, Mangalore

In the result, the assessee’s appeals in ITA Nos

ITA 1358/BANG/2015[2006-07]Status: DisposedITAT Bangalore22 Sept 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Praveen Karanth, D.R

…en already concluded u/s 143(3) of the Act vide order dated 26.11.2018. This assessment cannot be reopened without seized material found during the course of search action as held by Special bench in the case of All Cargo Global Logistics Ltd. Vs. DCIT (2012) 18 ITR (Trib) 106 (Mumbai)(SB) that in case of assessments that are abated, the AO retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A of the Act for which assessment shall be made for each of 6 assessment years separately. In other cases, in addition to the income that has already been assessed, the assessment u/s 153A of the…

The ACIT Cent. Cir -5(4), Mumbai vs. Shri Nitan Chhatwal, Mumbai

In the result, the both the appeals of the revenue are dismissed

ITA 2244/MUM/2021[2015-16]Status: DisposedITAT Mumbai02 Sept 2022AY 2015-16
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1571/Mum/2021 (A.Y. 2013-14) C.O. No. 42/Mum/2021 (A.Y. 2015-16) Vs. DCIT, CC-5(4) Nitan Chhatwal Krishani, Plot No. 2 Room No. 1927 New India CHS 19th Floor JVPD Scheme Air India Building Mumbai-400 049. Nairman Point Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 2243/Mum/2021 (A.Y. 2013-14) I.T.A. No. 2244/Mum/2021 (A.Y. 2015-16) Vs. Nitan Chhatwal DCIT, CC-5(4) Room No. 1927 Krishani, Plot No. 2 19th Floor New India CHS Air India Building JVPD Scheme Nairman Point Mumbai-400 049. Mumba…

ACIT Cent. Cir -5(4), Mumbai vs. Shri Nitan Chhatwal, Mumbai

In the result, the both the appeals of the revenue are dismissed

ITA 2243/MUM/2021[2013-14]Status: DisposedITAT Mumbai02 Sept 2022AY 2013-14
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1571/Mum/2021 (A.Y. 2013-14) C.O. No. 42/Mum/2021 (A.Y. 2015-16) Vs. DCIT, CC-5(4) Nitan Chhatwal Krishani, Plot No. 2 Room No. 1927 New India CHS 19th Floor JVPD Scheme Air India Building Mumbai-400 049. Nairman Point Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 2243/Mum/2021 (A.Y. 2013-14) I.T.A. No. 2244/Mum/2021 (A.Y. 2015-16) Vs. Nitan Chhatwal DCIT, CC-5(4) Room No. 1927 Krishani, Plot No. 2 19th Floor New India CHS Air India Building JVPD Scheme Nairman Point Mumbai-400 049. Mumba…

Micro Ankur Developers, Mumbai vs. DCIT - CC - 3(4), Mumbai

In the result, the appeals of the assessee for AYs 2010-11, 2011-12 & 2012-

ITA 1050/MUM/2019[2014-15]Status: DisposedITAT Mumbai02 Sept 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. No.1046/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/ I.T.A. No.1047/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.1048/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.1049/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) & आयकरअपीलसं/ I.T.A. No.1050/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Micro Ankur Developers बिधम/ Dcit-Cc, 3(4) C/O Rajendra & Associates 19Th Floor, Air India Vs. 317, Prasad Chamber, Opera Building, Nariman Point, Mumbai-400021. House, Charni Road, Mumbai-400004. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aanfm4634P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr. Mahesh Akhade (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Ld. CIT, DR alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the partner of the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Ld. CIT, DR further contended that, the decisions relied u…

Micro Ankur Developers, Mumbai vs. DCIT - CC - 3(4), Mumbai

In the result, the appeals of the assessee for AYs 2010-11, 2011-12 & 2012-

ITA 1049/MUM/2019[2013-14]Status: DisposedITAT Mumbai02 Sept 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. No.1046/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/ I.T.A. No.1047/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.1048/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.1049/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) & आयकरअपीलसं/ I.T.A. No.1050/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Micro Ankur Developers बिधम/ Dcit-Cc, 3(4) C/O Rajendra & Associates 19Th Floor, Air India Vs. 317, Prasad Chamber, Opera Building, Nariman Point, Mumbai-400021. House, Charni Road, Mumbai-400004. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aanfm4634P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr. Mahesh Akhade (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Ld. CIT, DR alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the partner of the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Ld. CIT, DR further contended that, the decisions relied u…

Micro Ankur Developers, Mumbai vs. DCIT - CC - 3(4), Mumbai

In the result, the appeals of the assessee for AYs 2010-11, 2011-12 & 2012-

ITA 1048/MUM/2019[2012-13]Status: DisposedITAT Mumbai02 Sept 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. No.1046/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/ I.T.A. No.1047/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.1048/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.1049/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) & आयकरअपीलसं/ I.T.A. No.1050/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Micro Ankur Developers बिधम/ Dcit-Cc, 3(4) C/O Rajendra & Associates 19Th Floor, Air India Vs. 317, Prasad Chamber, Opera Building, Nariman Point, Mumbai-400021. House, Charni Road, Mumbai-400004. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aanfm4634P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr. Mahesh Akhade (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Ld. CIT, DR alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the partner of the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Ld. CIT, DR further contended that, the decisions relied u…

Micro Ankur Developers, Mumbai vs. DCIT -CC - 3 (4), Mumbai

In the result, the appeals of the assessee for AYs 2010-11, 2011-12 & 2012-

ITA 1047/MUM/2019[2011-12]Status: DisposedITAT Mumbai02 Sept 2022AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. No.1046/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/ I.T.A. No.1047/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.1048/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.1049/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) & आयकरअपीलसं/ I.T.A. No.1050/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Micro Ankur Developers बिधम/ Dcit-Cc, 3(4) C/O Rajendra & Associates 19Th Floor, Air India Vs. 317, Prasad Chamber, Opera Building, Nariman Point, Mumbai-400021. House, Charni Road, Mumbai-400004. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aanfm4634P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr. Mahesh Akhade (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Ld. CIT, DR alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the partner of the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Ld. CIT, DR further contended that, the decisions relied u…

Micro Ankur Developers, Mumbai vs. DCIT - CC - 3(4), Mumbai

In the result, the appeals of the assessee for AYs 2010-11, 2011-12 & 2012-

ITA 1046/MUM/2019[2010-11]Status: DisposedITAT Mumbai02 Sept 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. No.1046/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/ I.T.A. No.1047/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.1048/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.1049/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) & आयकरअपीलसं/ I.T.A. No.1050/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Micro Ankur Developers बिधम/ Dcit-Cc, 3(4) C/O Rajendra & Associates 19Th Floor, Air India Vs. 317, Prasad Chamber, Opera Building, Nariman Point, Mumbai-400021. House, Charni Road, Mumbai-400004. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aanfm4634P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr. Mahesh Akhade (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Ld. CIT, DR alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the partner of the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Ld. CIT, DR further contended that, the decisions relied u…

Kamla Landmarc Properties, Mumbai vs. DCIT (3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1073/MUM/2020[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.1072, 1071, 1070, 4469, 4471 & 1073/Mum/2020 (निर्धारणवर्ा / Assessment Years:2008-09 To 2010-11 & 2012-13 To 2014-15) Kamla Landmarc Properties बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aahfk1108L (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 23.04.2019 For A.Y. 2008-09 To A.Y. 2010-11 & A.Y. 2012-13 To A.Y. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 143(2)Section 143(3)Section 153ASection 36(1)(iii)Section 40

…n 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB). We also find that Revenue’s SLP against the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla (Supra) was dismissed by the Hon'ble Apex Court which is reported in 380 ITR (St.) 4 (SC). 9. We also find that the Hon'ble Jurisdictional High Court in the case of CIT Vs Gurinder Singh Bawa (386 ITR 483) has endorsed…

Kamla Landmarc Properties, Mumbai vs. DCIT (3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1072/MUM/2020[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.1072, 1071, 1070, 4469, 4471 & 1073/Mum/2020 (निर्धारणवर्ा / Assessment Years:2008-09 To 2010-11 & 2012-13 To 2014-15) Kamla Landmarc Properties बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aahfk1108L (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 23.04.2019 For A.Y. 2008-09 To A.Y. 2010-11 & A.Y. 2012-13 To A.Y. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 143(2)Section 143(3)Section 153ASection 36(1)(iii)Section 40

…n 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB). We also find that Revenue’s SLP against the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla (Supra) was dismissed by the Hon'ble Apex Court which is reported in 380 ITR (St.) 4 (SC). 9. We also find that the Hon'ble Jurisdictional High Court in the case of CIT Vs Gurinder Singh Bawa (386 ITR 483) has endorsed…

Kamla Landmarc Properties, Mumbai vs. DCIT (3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1071/MUM/2020[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.1072, 1071, 1070, 4469, 4471 & 1073/Mum/2020 (निर्धारणवर्ा / Assessment Years:2008-09 To 2010-11 & 2012-13 To 2014-15) Kamla Landmarc Properties बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aahfk1108L (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 23.04.2019 For A.Y. 2008-09 To A.Y. 2010-11 & A.Y. 2012-13 To A.Y. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 143(2)Section 143(3)Section 153ASection 36(1)(iii)Section 40

…n 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB). We also find that Revenue’s SLP against the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla (Supra) was dismissed by the Hon'ble Apex Court which is reported in 380 ITR (St.) 4 (SC). 9. We also find that the Hon'ble Jurisdictional High Court in the case of CIT Vs Gurinder Singh Bawa (386 ITR 483) has endorsed…

Kamla Landmarc Properties, Mumbai vs. DCIT (3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1070/MUM/2020[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.1072, 1071, 1070, 4469, 4471 & 1073/Mum/2020 (निर्धारणवर्ा / Assessment Years:2008-09 To 2010-11 & 2012-13 To 2014-15) Kamla Landmarc Properties बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aahfk1108L (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 23.04.2019 For A.Y. 2008-09 To A.Y. 2010-11 & A.Y. 2012-13 To A.Y. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 143(2)Section 143(3)Section 153ASection 36(1)(iii)Section 40

…n 223 (Del HC) ; CIT vs Murli Agro Products Ltd reported in (2014) 49 taxmann.com 172 (Bom HC) ; CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd reported in (2015) 374 ITR 645 (Bom HC) and All Cargo Global Logistics Ltd vs DCIT reported in (2012) 137 ITD 287 (Mum ITAT) (SB). We also find that Revenue’s SLP against the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla (Supra) was dismissed by the Hon'ble Apex Court which is reported in 380 ITR (St.) 4 (SC). 9. We also find that the Hon'ble Jurisdictional High Court in the case of CIT Vs Gurinder Singh Bawa (386 ITR 483) has endorsed…

Kamla Shanti Developers Pvt Ltd., Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeals of the assessee for AYs 2013-14 and 2014-15 are allowed for statistical purposes

ITA 4443/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Revenue had alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee…

Kamla Shanti Developers Pvt Ltd., Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeals of the assessee for AYs 2013-14 and 2014-15 are allowed for statistical purposes

ITA 4442/MUM/2019[2013-14]Status: DisposedITAT Mumbai30 Aug 2022AY 2013-14

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Revenue had alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee…

Kamla Shanti Developers Pvt Ltd., Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeals of the assessee for AYs 2013-14 and 2014-15 are allowed for statistical purposes

ITA 4441/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Aug 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Revenue had alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee…

Kamla Shanti Developers P Ltd, Mumbai vs. DCIT (3) (4) CC, Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeals of the assessee for AYs 2013-14 and 2014-15 are allowed for statistical purposes

ITA 4440/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2022AY 2011-12

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 153A

…d by the Hon’ble Bombay High Court in the cases of Continental Warehousing Corporation (Nhava Sheva) Ltd (supra), CIT vs Murli Agro Products Ltd (49 taxmann.com 172) and the Special Bench of this Tribunal in the case of All Cargo Global Logistics Ltd vs DCIT (137 ITD 287). The Revenue had alternatively contended that, the statements recorded u/s 132(4) carries sufficient evidentiary value and therefore any admission by the assessee to any wrong doing itself constitutes incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee…