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 367,154 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

DCIT Cen Cir 14, Mumbai vs. Siddhi Twinkle Enterprises, Mumbai

In the result, the appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 2395/MUM/2013[2007-08]Status: DisposedITAT Mumbai30 Sept 2016AY 2007-08

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 2395/Mum/2013 ("नधा"रण वष" / Assessment Year: 2007-08 The Dcit, M/S. Siddhi Twinkle बनाम/ Central Circle-14, Enterprises, Vs. R.No. 1007, 10Th Floor, 1304, Allmanda Pride Park, Old Cgo Annexe Bldg., Lauukaim Industries, Mumbai-400 020 Thane (W)-400 067 C.O. No. 115/Mum/2015 आयकर अपील सं /I.Ta No. 2395/Mum/2013 ("नधा"रण वष" / Assessment Year: 2007-08 M/S. Siddhi Twinkle The Dcit, बनाम/ Enterprises, Central Circle-14, Vs. 1304, Allmanda Pride R.No. 1007, 10Th Floor, Park, Old Cgo Annexe Bldg., Lauukaim Industries, Mumbai-400 020 Thane (W)-400 067 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Abafs 6316G (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Assessee By: Shri Manjunatha Swamy ""यथ" क" ओर से/Department By: Dr. Sunil Pathak Shri Subodh Ratnaparakhi

For Appellant: Shri Manjunatha SwamyFor Respondent: Dr. Sunil Pathak
Section 132Section 143(3)Section 153ASection 153CSection 801B(10)Section 801B(10)(a)Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E ” BENCH, MUMBAI BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER आयकर अपील सं /I.TA No. 2395/Mum/2013 ("नधा"रण वष" / Assessment Year: 2007-08 The DCIT, M/s. Siddhi Twinkle बनाम/ Central Circle-14, Enterprises, Vs. R.No. 1007, 10th Floor, 1304, Allmanda Pride Park, Old CGO Annexe Bldg., Lauukaim Industries, Mumbai-400 020 Thane (W)-400 067 C.O. No. 115/Mum/2015 आयकर अपील सं /I.TA No. 2395/Mum/2013 ("नधा"रण वष" / Assessment Year: 2007-08 M/s. Siddhi Twinkle The DCIT, बनाम/ Enterprises, Central Circle-…

DCIT Cen Cir 40, Mumbai vs. Dr. Sarita Davare, Mumbai

ITA 1788/MUM/2014[2007-08]Status: DisposedITAT Mumbai29 Sept 2016AY 2007-08

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2007-08

For Appellant: Captain Pradeep AryaFor Respondent: Shri. Vijay Kothari
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2007-08 The DCIT C C-40, Dr. Sarita Davare, Room No. 653, 6th Floor, Flat No. 501, Swapna Apartment, Aayakar Bhavan, M.K.Road, B-Road No. 1, Vile Parle (E), Mumbai- 400 020. Vs. Mumbai- 400 057. PAN- AHVPD8632R (Appellant) (Respondent) Appellant by : Captain Pradeep Arya Respondent by : Shri. Vijay Kothari Date of Hearing: 29/09/2016 Date of Pronouncement: 29/09/2016 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the revenue against order dated 27/12/2013…

DCIT Cen Cir 40, Mumbai vs. Sangeeta Koyal, Mumbai

ITA 1787/MUM/2014[2007-08]Status: DisposedITAT Mumbai29 Sept 2016AY 2007-08

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2007-08

For Appellant: Shri. B. PrusethFor Respondent: Shri. Vijay Kothari
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2007-08 The DCIT Central Circle-40, Ms. Sangeeta Koyal, Room No. 653, 6th Floor, C-6, Viman Darshan Co-op Aayakar Bhavan, M.K.Road, Society, Garware Sahar Road, Mumbai- 400 020. Vs. Andheri, Mumbai- 400 069. PAN- AAACE0308A (Appellant) (Respondent) Appellant by : Shri. B. Pruseth Respondent by : Shri. Vijay Kothari Date of Hearing: 29/09/2016 Date of Pronouncement: 29/09/2016 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the revenue against order dated 2…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 530/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-2005

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the 8 ITA Nos.525M/2008 & Ors. Mrs. Sumanlata Bansal original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Sto…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 529/MUM/2008[2003-2004]Status: DisposedITAT Mumbai28 Sept 2016AY 2003-2004

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the 8 ITA Nos.525M/2008 & Ors. Mrs. Sumanlata Bansal original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Sto…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 528/MUM/2008[2002-2003]Status: DisposedITAT Mumbai28 Sept 2016AY 2002-2003

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the 8 ITA Nos.525M/2008 & Ors. Mrs. Sumanlata Bansal original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Sto…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 527/MUM/2008[2001-2002]Status: DisposedITAT Mumbai28 Sept 2016AY 2001-2002

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the 8 ITA Nos.525M/2008 & Ors. Mrs. Sumanlata Bansal original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Sto…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 526/MUM/2008[2000-2001]Status: DisposedITAT Mumbai28 Sept 2016AY 2000-2001

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the 8 ITA Nos.525M/2008 & Ors. Mrs. Sumanlata Bansal original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Sto…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 525/MUM/2008[1999-2000]Status: DisposedITAT Mumbai28 Sept 2016AY 1999-2000

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…not done originally u/s. 143(3) hence the estimation in question has been rightly made u/s. 153A of the Act by the AO. He has further contended that the principal laid down by the Special Bench of the Tribunal in the case of “All Cargo Global Logistics Ltd.” 137 ITD 287 can be applied to the case where the 8 ITA Nos.525M/2008 & Ors. Mrs. Sumanlata Bansal original assessment was completed u/s. 143(3) of the Act and not to the case where the return was processed u/s. 143(1) of the Act. 9. We have considered the submissions of the learned DR. So far so the reliance placed by him in the case of “Rajesh Jhaveri Sto…

Sri Bishwanath Garodia, Kolkata vs. DCIT, CC-3(3), Kolkata

In the result, the appeals of the assessee being ITA Nos

ITA 853/KOL/2016[2006-07]Status: DisposedITAT Kolkata21 Sept 2016AY 2006-07

Bench: Shri P.M. Jagtap & Shri S.S. Vishwanethra Ravi

Section 131Section 132Section 153A

…cision of the Mumbai Special Bench of the I.T.A. Nos. 853 & 854/KOL./2016 Assessment years: 2006-2007 & I.T.A. Nos. 855 & 856/KOL/2016 Assessment Year: 2007-2008 Page 13 of 20 Tribunal in the case of All Cargo Global Logistics Limited –vs.- DCIT reported in 137 ITD 287 as well as the decision of the Division Bench of this Tribunal in the case of ACIT –vs.-Pratibha Industries reported in 141 ITD 151. 7. The ld. D.R., on the other hand, strongly relied on the impugned orders of the ld. CIT(Appeals) in support of the Revenue’s case on this issue. He contended that there is no such requirement of any incriminating…

Vina Viren Ahuja, Mumbai vs. DCIT CC 47, Mumbai

In the result, both the appeals filed by assessee are allowed

ITA 3522/MUM/2014[2004-05]Status: DisposedITAT Mumbai21 Sept 2016AY 2004-05

Bench: Shri Jason P. Boaz (Am) & Shri Sandeep Gosain (Jm)

Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Jason P. Boaz (AM) & Shri Sandeep Gosain (JM) I.T.A. No. 3522/Mum/2014 (Assessment Year 2004-05) I.T.A. No. 3523/Mum/2014 (Assessment Year 2008-09) M/s. Vina Viren Ahuja Vs. DCIT CC-47 1, Neelkantha Mumbai Road No. 6 Chembur Mumbai-400 071. (Appellant) (Respondent) PAN No.AAACPA4809M Assessee by Shri J.P. Bairagra Department by Shri G.M. Doss Date of Hearing 5.8.2016 Date of Pronouncement 21.9.2016 O R D E R Per Sandeep Gosain, JM :- Both these appeals are filed by the assessee against the order of learned CIT(A) for A.Y. 2004-05 & 2008-…

ITO, New Delhi vs. M/S. Cantabil Retail India Ltd., New Delhi

In the result, C.O. preferred by the assessee is allowed for statistical purpose and the department’s appeal is dismissed as being infructuous

ITA 821/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi20 Sept 2016

Bench: Shri S.V. Mehrotra : & Ms. Suchitra Kamble :Asstt. Yr: 2009-10 Income-Tax Officer, Vs. Catabil Retail India Ltd., Ward 49(3), New Delhi. B-47, Ist Floor, Lawrence Road Industrial Area, New Delhi. Pan: Aaack 3901 B C.O. No. 88/Del/2013 ( In Ita No. 821/Del/2012) Asstt. Yr: 2009-10 Catabil Retail India Ltd., Vs. Income-Tax Officer, B-47, Ist Floor, Lawrence Road Ward 49(3), New Delhi. Industrial Area, New Delhi. (Appellant) ( Respondent) Department By : Shri Anil Kumar Sharma Sr. Dr Assessee By : Shri Salil Kapoor Adv.

For Appellant: Shri Salil Kapoor AdvFor Respondent: Shri Anil Kumar Sharma Sr. DR
Section 133ASection 194HSection 201

…as earlier handling the case, the assessee filed the cross-objection. Affidavit has also been filed in support of the condonation petition. Ld. counsel relied on the order of ITAT Mumbai (Special Bench) in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 26 (Spl. Bench), wherein in para 7.4.1 of its order the Tribunal has observed as under: “7.4.1 The Ld. Counsel has submitted that this ground could not be raised earlier as the assessee was not properly advised in the proceedings before the lower authorities, and it did not have the services of an advocate at his command. On perusal of record, this…

Anil Mahavir Gupta, Mumbai vs. ACIT Cen Cir 45, Mumbai

In the result, appeal of the assessee allowed

ITA 638/MUM/2011[2005-06]Status: DisposedITAT Mumbai31 Aug 2016AY 2005-06

Bench: Shri G.S.Pannu & Shri Sanjay Garg.

For Appellant: S/Shri Vijay Mehta/Govind JhaveriFor Respondent: Shri Sanjay Singh
Section 132(1)Section 143(3)Section 153A

…, the judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (NHAVA SHEVA) Ltd. (supra) is relevant, whereby the decision of the Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. & Ors. Vs. DCIT,137 ITD 287(Mum) has been upheld. A pertinent point addressed by the Hon’ble High Court was as to whether the scope of assessment under section 153A of the Act envisages additions, which are otherwise not based on any incriminating material found during the course of search. As per Hon’ble High Court, no addition could be made in respect of the assessment th…

ACIT CC-45, Mumbai vs. Anil M. Gupta, Mumbai

In the result, appeal of the assessee allowed

ITA 9215/MUM/2010[2002-03]Status: DisposedITAT Mumbai31 Aug 2016AY 2002-03

Bench: Shri G.S.Pannu & Shri Sanjay Garg.

For Appellant: S/Shri Vijay Mehta/Govind JhaveriFor Respondent: Shri Sanjay Singh
Section 132(1)Section 143(3)Section 153A

…, the judgment of the Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (NHAVA SHEVA) Ltd. (supra) is relevant, whereby the decision of the Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. & Ors. Vs. DCIT,137 ITD 287(Mum) has been upheld. A pertinent point addressed by the Hon’ble High Court was as to whether the scope of assessment under section 153A of the Act envisages additions, which are otherwise not based on any incriminating material found during the course of search. As per Hon’ble High Court, no addition could be made in respect of the assessment th…

DCIT, New Delhi vs. M/S. Mahagun Technologies Pvt. Ltd., New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 2598/DEL/2014[2006-07]Status: DisposedITAT Delhi05 Aug 2016AY 2006-07

Bench: Shri Before Shri H.S. Sidhubefore Shri Before Shri H.S. Sidhuh.S. Sidhuh.S. Sidhu & And & And Shri A Shri Anadi Shri A Shri A Nadi Nadi N. Mishra, A Nadi N. Mishra, A N. Mishran. Mishra, A Ccountant Member Ccountant Member Ccountant Member

For Appellant: Ms. Deepika Mittal, CIT(DR)For Respondent: None
Section 132Section 133ASection 143(2)Section 143(3)Section 153Section 153ASection 68

…examination of return of income filed and balance sheet furnished by the assessee during the course of assessment proceedings. He relied upon the following decisions:- i) Special ITAT Bench decision in the case of All Cargo Global Logistics Ltd. vs. DCIT (137 ITD 287) ii) Mumbai, ITAT Bench in the case of ACIT vs. Pratibhs Industries Ltd. order dated 29.12.2012. iii) Mumbai ITAT Bench in the case of Gurinder Singh Bawa vs. DCIT (2012) Taxmann.com 328. iv) ITAT, Delhi Bench decision in the case of Kusum Gupta vs. DCIT (ITA No. 4873/Del/2009, 2510, 2532, 2833/Del/2011) vide order dated 28.3.2013. In this c…

ACIT 2(1), Mumbai vs. Ameya Logistics P.Ltd, Raigad

In the result, both the appeal of the revenue stands dismissed and Cross objections of the assessee stands partly allowed

ITA 6111/MUM/2014[2011-12]Status: DisposedITAT Mumbai04 Aug 2016AY 2011-12

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 143(1)(a)Section 143(3)Section 80I

…आयकर अपीलीय अिधकरण “ए” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI "ी बी आर भा"करन, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 6110/Mum/2014 (Assessment year: 2010-11) ITA No. : 6111/Mum/2014 (Assessment year: 2011-12) अमेया लोजीइि"ट"स "ाइवेट "ल"मटेड Asst Commissioner of Income Vs Tax -2(1), Ameya Logistics P Ltd, R. No. 581, 5th Floor, Village Dhasakoshi Aayakar Bhavan, M K Road, Post Khoproli Kopte, Mumbai -400 020 Tauka Uran District Raigad, Mumbai -400 212 अपीलाथ" (Appellant)…

DCIT 2(1), Mumbai vs. Ameya Logistics P .Ltd, Mumbai

In the result, both the appeal of the revenue stands dismissed and Cross objections of the assessee stands partly allowed

ITA 6110/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Aug 2016AY 2010-11

Bench: Shri B R Baskaran & Shri Amit Shukla

Section 143(1)(a)Section 143(3)Section 80I

…आयकर अपीलीय अिधकरण “ए” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI "ी बी आर भा"करन, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 6110/Mum/2014 (Assessment year: 2010-11) ITA No. : 6111/Mum/2014 (Assessment year: 2011-12) अमेया लोजीइि"ट"स "ाइवेट "ल"मटेड Asst Commissioner of Income Vs Tax -2(1), Ameya Logistics P Ltd, R. No. 581, 5th Floor, Village Dhasakoshi Aayakar Bhavan, M K Road, Post Khoproli Kopte, Mumbai -400 020 Tauka Uran District Raigad, Mumbai -400 212 अपीलाथ" (Appellant)…

M/S. Jakson Enterprises, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee are

ITA 6791/DEL/2013[2008-09]Status: DisposedITAT Delhi29 Jul 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: - Shri Ved Jain, AdvFor Respondent: - Shri Sanjay Kumar, CIT- DR
Section 14ASection 153ASection 80

…tended that the proceedings initiated u/s 153A are bad in law as no incriminating material belonging to the assessee being found during the course of search. In support he placed reliance on the following decisions: i) Al-Cargo Global Logistic Ltd. vs. ACIT - 137 ITD 287 (Mum.)- (S.B); ii) DCIT vs. Devi Dayal Petro-Chemical Pvt. Ltd. - ITA Nos. 5430 to 5436/Del/2013, C.O. Nos. 83 to 88/Del/14 dated 10.9.2014; 6 iii) SSP Aviation Ltd. vs. DCIT - 346 ITR 177; iv) Kusum Gupta vs. DCIT - ITA No. 4873/Del/2009 dt. 28.3.2013; v) ACIT vs. Asha Kataria - ITA No. 3105/Del/2011 dated 20.5.2013; vi) Sanjay Aggarwal vs. DCIT…

ACIT CC 3(4) Cen RG 3, Mumbai vs. Shibani S. Bhojwani, Mumbai

ITA 7365/MUM/2014[2008-09]Status: DisposedITAT Mumbai22 Jul 2016AY 2008-09
For Appellant: S/Shri Yogesh A.Thar & Chaitanya D. JoshiFor Respondent: Shri Manjunath Swamy-DR
Section 132Section 139(1)Section 143(3)Section 153(3)(a)Section 153ASection 254(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Shri Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/7365/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT, Central Circle-3(4) Ms. Shibani S. Bhojwani 1st Floor, Samir Complex, Central Range-3 Vs. Mumbai. St. Andrews Road, Opp. Holy Family Hospital, Badra (…

ACIT CC 22 & 30 Cen RG 5, Mumbai vs. Welspun Syntex Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5474/MUM/2014[2005-06]Status: DisposedITAT Mumbai20 Jul 2016AY 2005-06

Bench: Shri D. Karunakara Rao & Shri C.N. Prasadi.T.A. No.5474/M/2014 (Assessment Year: 2005-2006) फनाभ/ Acit, Cc-22, Welspun House, R.No.404, 4 Th Floor, 9Th Floor, Trade World, B- Vs. Aayakar Bhavan, Wing, Kamala Mills Mumbai – 400 020. Compound, S B Marg, Lower Parel (W), Mumbai-13. स्थामी रेखा सं./ Pan : Aaacw0489L (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No.60/M/2016 (Arising Out Of I.T.A. No.5474/M/2014) (Assessment Year: 2005-2006) फनाभ/ Welspun House, Acit, Cc-22, 9Th Floor, Trade World, B- R.No.404, 4 Th Floor, Vs. Wing, Kamala Mills Compound, Aayakar Bhavan, S B Marg, Lower Parel (W), Mumbai – 400 020. Mumbai-13. स्थामी रेखा सं./ Pan : Aaacw0489L (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri Mitesh Shah प्रत्मथी की ओय से/ Revenue By : Mrs. Vidisha Kalra, Cit-Dr

For Appellant: Shri Mitesh ShahFor Respondent: Mrs. Vidisha Kalra, CIT-DR
Section 132Section 143(3)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER I.T.A. No.5474/M/2014 (Assessment Year: 2005-2006) फनाभ/ ACIT, CC-22, Welspun House, R.No.404, 4 th Floor, 9th Floor, Trade World, B- Vs. Aayakar Bhavan, Wing, Kamala Mills Mumbai – 400 020. Compound, S B Marg, Lower Parel (W), Mumbai-13. स्थामी रेखा सं./ PAN : AAACW0489L (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No.60/M/2016 (Arising out of I.T.A. No.5474/M/2014) (Assessment Year: 2005-2006) फनाभ/ Welspun House, ACIT, CC-22, 9th Floor, Trade World, B- R.No.40…