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

Lakamshi J Gala, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2405/MUM/2015[2009-10]Status: DisposedITAT Mumbai19 Jan 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…of search and hence in the absence of any incriminating material found as a result of the search no addition can be made. In this regard relied upon the decision of the ITAT, Mumbai Special Bench, in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (Mum). Regarding the addition made by the AO towards unsecured loan, cessation of liability, unexplained credit card expenditure, disallowance of interest expenses, consultancy expenses, denial of deduction under Section 80C/80D, the assessee has filed elaborate written submissions along with additional evidences. The CIT(A), during the course of…

Lakamshi J Gala, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2404/MUM/2015[2008-09]Status: DisposedITAT Mumbai19 Jan 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…of search and hence in the absence of any incriminating material found as a result of the search no addition can be made. In this regard relied upon the decision of the ITAT, Mumbai Special Bench, in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (Mum). Regarding the addition made by the AO towards unsecured loan, cessation of liability, unexplained credit card expenditure, disallowance of interest expenses, consultancy expenses, denial of deduction under Section 80C/80D, the assessee has filed elaborate written submissions along with additional evidences. The CIT(A), during the course of…

Lakamshi J Gala, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2403/MUM/2015[2006-07]Status: DisposedITAT Mumbai19 Jan 2018AY 2006-07

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…of search and hence in the absence of any incriminating material found as a result of the search no addition can be made. In this regard relied upon the decision of the ITAT, Mumbai Special Bench, in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (Mum). Regarding the addition made by the AO towards unsecured loan, cessation of liability, unexplained credit card expenditure, disallowance of interest expenses, consultancy expenses, denial of deduction under Section 80C/80D, the assessee has filed elaborate written submissions along with additional evidences. The CIT(A), during the course of…

Lakamshi J Gala, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2402/MUM/2015[2005-06]Status: DisposedITAT Mumbai19 Jan 2018AY 2005-06

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…of search and hence in the absence of any incriminating material found as a result of the search no addition can be made. In this regard relied upon the decision of the ITAT, Mumbai Special Bench, in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (Mum). Regarding the addition made by the AO towards unsecured loan, cessation of liability, unexplained credit card expenditure, disallowance of interest expenses, consultancy expenses, denial of deduction under Section 80C/80D, the assessee has filed elaborate written submissions along with additional evidences. The CIT(A), during the course of…

Bhavesh L Gala, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2401/MUM/2015[2008-09]Status: DisposedITAT Mumbai19 Jan 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…of search and hence in the absence of any incriminating material found as a result of the search no addition can be made. In this regard relied upon the decision of the ITAT, Mumbai Special Bench, in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (Mum). Regarding the addition made by the AO towards unsecured loan, cessation of liability, unexplained credit card expenditure, disallowance of interest expenses, consultancy expenses, denial of deduction under Section 80C/80D, the assessee has filed elaborate written submissions along with additional evidences. The CIT(A), during the course of…

Bhavesh L Gala, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2400/MUM/2015[2006-07]Status: DisposedITAT Mumbai19 Jan 2018AY 2006-07

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…of search and hence in the absence of any incriminating material found as a result of the search no addition can be made. In this regard relied upon the decision of the ITAT, Mumbai Special Bench, in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (Mum). Regarding the addition made by the AO towards unsecured loan, cessation of liability, unexplained credit card expenditure, disallowance of interest expenses, consultancy expenses, denial of deduction under Section 80C/80D, the assessee has filed elaborate written submissions along with additional evidences. The CIT(A), during the course of…

DCIT Cen Cir 7(1), Mumbai vs. Rekha Jhunjhunwala, Mumbai

ITA 3824/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 Jan 2018AY 2008-09

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Dcit Central Circle-7(1), Smt. Rekha Jhunjhunwala बिधम/ Room No.653, 151-155, Nariman Bhavan, 6Th Floor, Aayakar Bhavan, Mumbai-400 021. Vs. M.K. Road, Mumbai-400 020 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaepj2191B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri S.C. TiwariFor Respondent: Shri A.K.S Dehiya, D.R
Section 132(1)Section 143(3)Section 14ASection 153A

…seizure proceedings, therefore, no addition in respect of such unabated assessment could be made. The assessee in support of her aforesaid contention relied on the order of the ITAT, Special Bench in the case of All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum) and the CBDT Circular No. 7 of 2003, dated 05.09.2003. However, the A.O being of the view that as the decision of the special bench of ITAT, Mumbai had not been accepted by the department and was challenged before the Hon’ble High Court of Bombay, therefore, rejected the contention of the assessee. The A.O also declined to accept the c…

Sopariwala Exports, Mumbai vs. Asst CIT Cen Cir 44, Mumbai

Appeal stands allowed in terms of our above order

ITA 3077/MUM/2014[2006-07]Status: DisposedITAT Mumbai17 Jan 2018AY 2006-07

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos.3037, 3038 &3040/Mum/2014 (िनधा"रण वष" / Assessment Years: 2004-05 To 2006-07) Deputy Commissioner Of Sopariwala Exports Income Tax 21St Floor, Nirmal बनाम/ Central Circle-44 Nariman Point R.No.656,6T H Floor Mumbai-400 021 Vs. Aaykar Bhavan, M.K.Road Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfs-6325-E (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.3077/Mum/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Sopariwala Exports Assistant Commissioner Of बनाम 21St Floor, Nirmal Income Tax Nariman Point Central Circle-44 / Vs. Mumbai-400 021 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfs-6325-E (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram, Ld. ARFor Respondent: Manjunatha Swamy,Ld. CIT(DR)
Section 132Section 143(3)Section 153ASection 92

…ts and in the circumstances of the case and in law, the Ld. CIT(A), erred in allowing the appeal of the assessee placing reliance on the decision of the jurisdiction Hon’ble ITAT, Mumbai Bench(Special Bench) in the case of M/s. All Cargo Global Logistics Ltd (137 ITD 287), whereas the decision in All Cargo global logistics Ltd has been further contested in appeal and the decision of the Hon’ble Mumbai High Court is still pending.” 4. The Appellant prays that the order of the CIT(A), on the above grounds be set aside and that of the Assessing Officer be restored. 2. Facts, in brief are that the assessee being res…

DCIT CC 44, Mumbai vs. Sopariwala Exports, Mumbai

Appeal stands allowed in terms of our above order

ITA 3037/MUM/2014[2005-06]Status: DisposedITAT Mumbai17 Jan 2018AY 2005-06

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos.3037, 3038 &3040/Mum/2014 (िनधा"रण वष" / Assessment Years: 2004-05 To 2006-07) Deputy Commissioner Of Sopariwala Exports Income Tax 21St Floor, Nirmal बनाम/ Central Circle-44 Nariman Point R.No.656,6T H Floor Mumbai-400 021 Vs. Aaykar Bhavan, M.K.Road Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfs-6325-E (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.3077/Mum/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Sopariwala Exports Assistant Commissioner Of बनाम 21St Floor, Nirmal Income Tax Nariman Point Central Circle-44 / Vs. Mumbai-400 021 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfs-6325-E (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram, Ld. ARFor Respondent: Manjunatha Swamy,Ld. CIT(DR)
Section 132Section 143(3)Section 153ASection 92

…ts and in the circumstances of the case and in law, the Ld. CIT(A), erred in allowing the appeal of the assessee placing reliance on the decision of the jurisdiction Hon’ble ITAT, Mumbai Bench(Special Bench) in the case of M/s. All Cargo Global Logistics Ltd (137 ITD 287), whereas the decision in All Cargo global logistics Ltd has been further contested in appeal and the decision of the Hon’ble Mumbai High Court is still pending.” 4. The Appellant prays that the order of the CIT(A), on the above grounds be set aside and that of the Assessing Officer be restored. 2. Facts, in brief are that the assessee being res…

Regency Mahavir Properties, Pune vs. ACIT Cen Cir 1, Thane

In the result, the appeals of the assessee are allowed

ITA 682/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jan 2018AY 2007-08

Bench: Shri P K Bansal & Shri Ravish Sood

For Appellant: Shri Sunil U Pathak & Smt Geetaa GuwalaniiFor Respondent: Shri Awungshi Gimson
Section 132Section 153A

…The return for the said assessment year has been filed on 02.08.2007 declaring a total loss of ` 4687/-. Reliance in this regard was made on the decision of Special Bench of Tribunal, Mumbai Benches, in the case of All Cargo Global Logistics Ltd. vs. DCIT 137 ITD 287 (SB). It was pointed out that the said decision has been confirmed by the Hon’ble Jurisdictional High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 58 taxmann.com 78. The addition in the case of the assessee has been made by the Assessing Officer wholly on the basis of the material found during the course of…

DCIT Cen Cir 2(3), Mumbai vs. Infolink Solutions P Ltd, Mumbai

ITA 545/MUM/2016[2010-11]Status: DisposedITAT Mumbai29 Dec 2017AY 2010-11

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 132(1)Section 139(1)Section 143(2)Section 143(3)Section 153CSection 43Section 5

…rse of search and hence, the AO cannot make addition towards items of income or loss which were part of original return of income. In this regard, he relied upon the decision of ITAT, Mumbai Special Bench in the case of ACIT vs All Cargo Global Logistics Ltd 137 ITD 287(Mum)(SB). 5. The CIT(A), after considering relevant submissions of the assessee and also relying upon the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation Ltd vs CIT(2015) 374 ITR 645 (Bom) observed that the assessment for the assessment year in question is unabated as on the date of search; as such, the i…

Bhagaram P. Mali, Mumbai vs. Asst (OSD-I)Cen RG-7, Mumbai

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

ITA 644/MUM/2014[2003-04]Status: DisposedITAT Mumbai29 Dec 2017AY 2003-04

Bench: Shri D.T. Garasia () & Shri G Manjunatha ()

Section 132Section 143Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…/s 132 of the Act stand abated and not the assessments / re-assessments already finalised for those assessment years covered u/s 153A of the Act. We further notice that the Special Bench of Mumbai Tribunal in the case of All Cargo Global Logistics Ltd vs CIT 137 ITD 287(Mum)(SB) after considering the provisions of section 153A held that no addition can be made in the absence of any incriminating material found during the course of search in respect of assessment years which are not abated as on the date of search. In this case, admittedly, search took place on 28-06-2006. The time limit for issue of notice u/s…

M/S. Pentagon Builders, Calicut vs. The DCIT, Calicut

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 81/COCH/2016[2010-11]Status: DisposedITAT Cochin11 Dec 2017AY 2010-11

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

M/S. Pentagon Builders, Calicut vs. The DCIT, Calicut

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 80/COCH/2016[2007-08]Status: DisposedITAT Cochin11 Dec 2017AY 2007-08

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

M/S. Pentagon Builders, Calicut vs. The DCIT, Calicut

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 79/COCH/2016[2008-09]Status: DisposedITAT Cochin11 Dec 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

…of the ITAT in the case of Shri Eldhose K.Varghese v. DCIT in ITA No.261 to 267/Coch/2016 dated 04.10.2017, had examined similar issue in the light of the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. v. DCIT [(2012) 137 ITD 287 (SB) (Mum,)] and after considering various case laws, observed that it is quite significant to denote that in respect of completed or non-pending assessment, the Assessing Officer albeit duty bound to assess or reassess the total income, but if there is scope for additions in such assessment, on the basis of income unearthed during the search, he…

DCIT CC 5(1), Mumbai vs. Anand Rathi Global Finance Ltd, Mumbai

In the result, appeal of the Revenue for Assessment Year 2011-12 is allowed, as above

ITA 7468/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Nov 2017AY 2011-12

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Smt. Vidisha Kalra (CIT-DR)For Respondent: Shri Vijay Mehta
Section 132(1)Section 139(1)Section 143(3)Section 14ASection 153ASection 153A(1)

…t to accept the plea of the 3 Anand Rathi Global Finance Ltd. ITA Nos. 7465 to 7468/Mum/2016 assessee on facts as well as in law and found support from the decision of the Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. vs. DCIT, 137 ITD 287, which has been approved by the Hon'ble Bombay High Court in the case of CIT vs. All Cargo Global Logistics Ltd., 374 ITR 645 (Bom.). Accordingly, the CIT(A) has deleted the addition against which Revenue is in appeal before us. 4. Before us, the ld. CIT-DR appearing for the Revenue has not controverted the factual finding arrived at by the CIT(…

DCIT CC 5(1), Mumbai vs. Anand Rathi Global Finance Ltd, Mumbai

In the result, appeal of the Revenue for Assessment Year 2011-12 is allowed, as above

ITA 7467/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Nov 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Smt. Vidisha Kalra (CIT-DR)For Respondent: Shri Vijay Mehta
Section 132(1)Section 139(1)Section 143(3)Section 14ASection 153ASection 153A(1)

…t to accept the plea of the 3 Anand Rathi Global Finance Ltd. ITA Nos. 7465 to 7468/Mum/2016 assessee on facts as well as in law and found support from the decision of the Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. vs. DCIT, 137 ITD 287, which has been approved by the Hon'ble Bombay High Court in the case of CIT vs. All Cargo Global Logistics Ltd., 374 ITR 645 (Bom.). Accordingly, the CIT(A) has deleted the addition against which Revenue is in appeal before us. 4. Before us, the ld. CIT-DR appearing for the Revenue has not controverted the factual finding arrived at by the CIT(…

DCIT CC 5(1), Mumbai vs. Anand Rathi Global Finance Ltd, Mumbai

In the result, appeal of the Revenue for Assessment Year 2011-12 is allowed, as above

ITA 7466/MUM/2016[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Smt. Vidisha Kalra (CIT-DR)For Respondent: Shri Vijay Mehta
Section 132(1)Section 139(1)Section 143(3)Section 14ASection 153ASection 153A(1)

…t to accept the plea of the 3 Anand Rathi Global Finance Ltd. ITA Nos. 7465 to 7468/Mum/2016 assessee on facts as well as in law and found support from the decision of the Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. vs. DCIT, 137 ITD 287, which has been approved by the Hon'ble Bombay High Court in the case of CIT vs. All Cargo Global Logistics Ltd., 374 ITR 645 (Bom.). Accordingly, the CIT(A) has deleted the addition against which Revenue is in appeal before us. 4. Before us, the ld. CIT-DR appearing for the Revenue has not controverted the factual finding arrived at by the CIT(…

DCIT CC 5(1), Mumbai vs. Anand Rathi Global Finance Ltd, Mumbai

In the result, appeal of the Revenue for Assessment Year 2011-12 is allowed, as above

ITA 7465/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Nov 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Smt. Vidisha Kalra (CIT-DR)For Respondent: Shri Vijay Mehta
Section 132(1)Section 139(1)Section 143(3)Section 14ASection 153ASection 153A(1)

…t to accept the plea of the 3 Anand Rathi Global Finance Ltd. ITA Nos. 7465 to 7468/Mum/2016 assessee on facts as well as in law and found support from the decision of the Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. vs. DCIT, 137 ITD 287, which has been approved by the Hon'ble Bombay High Court in the case of CIT vs. All Cargo Global Logistics Ltd., 374 ITR 645 (Bom.). Accordingly, the CIT(A) has deleted the addition against which Revenue is in appeal before us. 4. Before us, the ld. CIT-DR appearing for the Revenue has not controverted the factual finding arrived at by the CIT(…

DCIT Cen Cir 7(3), Mumbai vs. Radhika Chetan Mehra, Mumbai

In the result, the appeal is dismissed

ITA 1059/MUM/2016[2010-11]Status: DisposedITAT Mumbai29 Nov 2017AY 2010-11

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan ()

For Appellant: Mr. Anuj Kisnadwala, ARFor Respondent: Ms. B. Pruseth, DR
Section 132(1)Section 139Section 143Section 143(2)Section 143(3)Section 153ASection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA No. 1059 /MUM/2016 Assessment Year: 2010-11 DCIT CC-7(3), Smt. Radhika Chetan Room No. 655, 6th floor, Vs. Mehra,20, Moti Mahal, Aayakar Bhavan, M.K. Dinshaw Wacha Road Road Mumbai-400020. Churchgate Mumbai- 400020. PAN No. AIZPM8435A Appellant Respondent Revenue by : Ms. B. Pruseth, DR Assessee by : Mr. Anuj Kisnadwala, AR Date of Hearing : 13/09/2017 Date of pronouncement : 29/11/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the Revenue. The re…