All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax

23 Taxmann.com 103High Court2012#608 most cited

What is All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax authority for?

Additions cannot be made under Section 153A for assessment years where original assessments have become final, unless incriminating material relevant to those years is unearthed during the search operation under Section 132.

162

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

All Cargo Global Logistics Ltd v DCIT · Section 153A · Section 132 · incriminating material · search assessment · completed assessment · finalised assessment · no additions without incriminating evidence · regular assessment · undisclosed income · retraction of statement

Sections most often in play

Section 132(4)Section 153ASection 143(3)Section 147Section 153CSection 132Section 131Section 148

Issues it is cited on

section 153a proceedingssection 158bdexplanation to section 37retraction of statementsection 53asection 158bb(1)section 131(1a)prohibited by lawsection 158bbregular assessmentassistant directorsection 153a(1)

Judgments citing All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax

M/S vs. S Metal P. Ltd., Mumbai

In the result the appeal of the assessee is allowed

ITA 83/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Years: 2014-15

For Appellant: Shri Gaurav Kabra, A.RFor Respondent: Shri Purushottam Tripuri, D.R
Section 132Section 143(3)Section 14ASection 153ASection 263Section 80H

…ITA No.83/M/2021 M/s. VSS Metals Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Years: 2014-15 M/s. VSS Metals Pvt. Ltd., Principal Commissioner of 4, Fairlie Place Dalhousie, Income Tax, Central-2, Kolkata, Vs. Room No.1920, 19th Floor, West Bengal – 700 001 Air India Building, PAN: AAACF4136H Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Gaurav Kabra, A.R. Revenue by : Shri Purushottam Tripuri, D.R. Date of Hearing : 01.04.2021 Date of Pronounce…

Ajaz Farooqi, Secunderabad vs. Deputy Commissioner of Income Tax, Central Circle -3(4), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 786/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Apr 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana Rao
Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 786/H/2020 & CO No. 03/H/2021 Assessment Year: 2017-18 Ajaz Farooqi, Vs. Dy. Commissioner of Secunderabad. Income-tax, Central Circle – 3(4), PAN – AAFPF 5292G Hyderabad. (Appellant) (Respondent/ Cross Objector) Assessee by: Shri P. Murali Mohana Rao Revenue by Shri YVST Sai Date of hearing: 18/03/2021 Date of pronouncement: 29/04/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed again…

Shri Mohan Thakur, Mumbai vs. A.C.I.T. Cent. Cir. 8(4), Mumbai

In the result, the appeal of the assessee is hereby ordered to be allowed

ITA 7413/MUM/2017[2008-09]Status: DisposedITAT Mumbai09 Jan 2020AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.7413 /Mum/2017 (ननधधारण वर्ा / Assessment Years: 2008-09) बनधम/ Shri Mohan Thakur Acit, Central Circle-8(4) 6Th Floor Aayakar Bhavan, 4, Flora Vila, 35, St. Vs. M.K. Road, Mumbai- Andrews Road, Bandra 400020. (W), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. :Aaapt2966N (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Durga Dutt/ Akhtar H. Ansari (Dr) Assessee By: Dr. K. Shivaram सुनवाई की तारीख / Date Of Hearing: 15/11.2019 घोषणा की तारीख /Date Of Pronouncement: 09/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 30.10.2017 Passed By The Commissioner Of Income Tax (Appeals)-50, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2008- 09. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “The Learned Cit(A) Erred In Upholding The Validity Of Notice U/S 148 Where The Proceedings U/S 153C Had Already Been Initiated Which Were Dropped & Immediately The Reassessment Proceedings Had Been Initiated Without Any Fresh Material On Record & Hence Reopening Is Void- Ab - Initio Merit : Addition Of Rs.237.00.000/- Based On Entries In Diary Of Third Person: 2. No Addition Can Be Made Based On Entries Found In The Books In Third Party'S Premises Since No Search U/S 132 Had Taken Place On The Assessee & Hence S.132(4A) Would Not Be Applicable To The Present Facts Of The Case. In View Of The Same The Entire Addition May Be Deleted.

For Appellant: Dr. K. ShivaramFor Respondent: Shri Durga Dutt/ Akhtar H
Section 132Section 143(2)Section 143(3)Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.7413 /Mum/2017 (ननधधारण वर्ा / Assessment Years: 2008-09) बनधम/ Shri Mohan Thakur ACIT, Central Circle-8(4) 6th Floor Aayakar Bhavan, 4, Flora Vila, 35, St. Vs. M.K. Road, Mumbai- Andrews Road, Bandra 400020. (W), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. :AAAPT2966N (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Durga Dutt/ Akhtar H. Ansari (DR) Assessee by: Dr. K. Shivaram सुनवाई की तारीख / Date of Hearing: 15/11.2019 घोषणा की तारीख /Date of Prono…

DCIT Cen Cir 1(1), Mumbai vs. Arunkumar R Mehta, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2477/MUM/2018[2007-08]Status: DisposedITAT Mumbai06 Sept 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room No.903, 9Th Floor 1608, Prasad Chamber Old Cgo(Annexe) Behind Tbz, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 Pan/Gir No.Aabpm3327M Appellant) .. Respondent)

Section 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room NO.903, 9th Floor 1608, Prasad Chamber Old CGO(Annexe) Behind TBZ, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 PAN/GIR No.AABPM3327M Appellant) .. Respondent) Assessee by Nitesh Joshi & P.P.Bhandari Revenue by Anadi Varma Date of Hearing 15/07/2019 Date of Pronouncement 06/09/2019 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is directed against the order of the Commi…

Jt CIT, Cent Cir-7(2), Mumbai vs. M/S.Benco Finance and Investments Private Limited, Mumbai

Appeal is PARTLY ALLOWED

ITA 2071/MUM/2018[2007-08]Status: DisposedITAT Mumbai21 Aug 2019AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 2071/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2007-08) The Jt. Commissioner Of Benco Finance & Investments Income Tax, Pvt. Ltd. Central Circle-7(2), Room No. Vs. 621, Tulsiani Chambers, Nariman 655, 6Th Floor, Aayakar Bhavan, Point, Mumbai-400 021 M.K. Road, Mumbai-400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aabcb9349R अपीलाथी की ओर े / Appellant By : Shri Awungshi Gimson, Cit Dr प्रत्यथी की ओर े / Respondent By : Shri Madhur Agarwal, Ar ुनवाई की तारीख / Date Of Hearing: 13.08.2019 घोषणा की तारीख / Date Of Pronouncement : 21.08.2019 Aadosa / O R D E R

For Appellant: Shri Awungshi Gimson, CIT DRFor Respondent: Shri Madhur Agarwal, AR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 14ASection 153(2)Section 153ASection 68

…bove additions have been made by the assessing officer in the relevant assessment year. The Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing (Corporation 58 Taxmann.com 78 after considering the decision of Al cargo Global Logistics Ltd 23 Taxmann.com 103 (BOM) (SB) held that no addition - can be made in respect of assessments which have become final if no incriminating material is found during the search. Further the honorable ITAT Mumbai in the case of Bermaco Energy Systems Ltd vs. DCIT ITA nos. 2198, 2199 and 2202/MUM/2013) in order dated 31 05.2016 held as under: "We have considered r…

D.C.I.T. - 8(2)(2), Mumbai vs. Star Track Terminals P.Ltd, Mumbai

In the result, appeal filed by the assessee for the assessment year 2011-12 is allowed

ITA 7114/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Apr 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Manish Kanth, A.RFor Respondent: Shri Chaudhary Arun Kumar Singh, D.R
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA Nos.7114, 7119, 7115/M/2017 Assessment Years: 2010-11, 2011-12 & 2012-13 DCIT 8(2)(2), M/s. Star Track Room No.348, Terminals Pvt. Ltd., M.K. Road, C/o. APM Terminals Mumbai - 400020 India Pvt. Ltd., Vs. Urmi Estate, 11th Floor, 95, Ganpatrao Kadam Marg, Lower Parel (West), Mumbai – 400 013 PAN: AAHCS 5182K (Appellant) (Respondent) ITA Nos.156 & 157/M/2018 Assessment Years: 2013-14 & 2014-15 DCIT 8(2)(2), M/s. Star Track Room No.348, Terminals Pvt. Ltd., M.K. R…

Hydroair Tectonics (Pcd) Ltd, Navi Mumbai vs. DCIT Cen Cir 2(1), Mumbai

ITA 3949/MUM/2017[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

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

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

Rajkumari Singh, Navi Mumbai vs. DCIT Cen Cir 8, Mumbai

ITA 946/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

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

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

Shri Kalyan Buildmart Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 153/JPR/2018[2008-09]Status: DisposedITAT Jaipur28 Jun 2018AY 2008-09
For Appellant: Shri S.R. Sharma and Shri R.K. Batra (C.As.)For Respondent: Shri Varinder Mehta (CIT)
Section 253Section 253(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 152 & 153/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2007-08 & 08-09. cuke M/s. Kalyan Buildmart Pvt. Ltd., The ACIT, Vs. D-44, Subhash Marg, C-Scheme, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAKCS 1090 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 517 & 518/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08 & 08-09. cuke…

Shri Kalyan Buildmart Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 152/JPR/2018[2007-08]Status: DisposedITAT Jaipur28 Jun 2018AY 2007-08
For Appellant: Shri S.R. Sharma and Shri R.K. Batra (C.As.)For Respondent: Shri Varinder Mehta (CIT)
Section 253Section 253(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 152 & 153/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2007-08 & 08-09. cuke M/s. Kalyan Buildmart Pvt. Ltd., The ACIT, Vs. D-44, Subhash Marg, C-Scheme, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAKCS 1090 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 517 & 518/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08 & 08-09. cuke…

ACIT, Jaipur vs. Shri Kalyan Buildmart Pvt. Ltd., Jaipur

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 517/JPR/2017[2007-08]Status: DisposedITAT Jaipur28 Jun 2018AY 2007-08
For Appellant: Shri S.R. Sharma and Shri R.K. Batra (C.As.)For Respondent: Shri Varinder Mehta (CIT)
Section 253Section 253(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 152 & 153/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2007-08 & 08-09. cuke M/s. Kalyan Buildmart Pvt. Ltd., The ACIT, Vs. D-44, Subhash Marg, C-Scheme, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAKCS 1090 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 517 & 518/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08 & 08-09. cuke…

DCIT, Jaipur vs. Vimal Chand Surana HUF, Jaipur

In the result, the appeal of the revenue stands dismissed

ITA 437/JPR/2017[2007-08]Status: DisposedITAT Jaipur17 May 2018AY 2007-08
For Appellant: Shri S.R. Sharma &For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 131Section 139(1)Section 143Section 143(3)Section 147Section 148Section 151Section 292C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 437/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke Dy. Commissioner of Vimal Chand Surana (HUF), Vs. Income Tax, 2231, Lal Katla, Haldiyon Ka Circle-2, Jaipur. Rasta, Johari Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABHV 6622 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@ Asses…

DCIT, New Delhi vs. M/S. M.A. Projects (P) Ltd., New Delhi

In the result the Cross Objection filed by assessee stands allowed and the appeal filed by Revenue stands dismissed

ITA 565/DEL/2014[2007-08]Status: DisposedITAT Delhi03 May 2018AY 2007-08

Bench: Sri R.K.Panda & Smt. Beena A Pillaia.Y. 2007-08 Dcit, Central Circle-03 Vs. M.A. Projects (P) Ltd. New Delhi Ba-17A, Dda Flats Asok Vihar New Delhi 110 052 Pan: Aaecm 2372 E Cross Objection No.257/Del/2014 (In Ita 565/Del/2014) Assessment Year 2007-08 M.A.Projects (P) Ltd. Vs. Dcit, C.C. 3 New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Sh. Suresh Gupta, C.AFor Respondent: Ms. Shefali Swaroop, CIT, DR
Section 132Section 139Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH “E” NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER A.Y. 2007-08 DCIT, Central Circle-03 vs. M.A. Projects (P) Ltd. New Delhi BA-17A, DDA Flats Asok Vihar New Delhi 110 052 PAN: AAECM 2372 E Cross Objection No.257/Del/2014 (In ITA 565/Del/2014) Assessment Year 2007-08 M.A.Projects (P) Ltd. vs. DCIT, C.C. 3 New Delhi New Delhi (Appellant) (Respondent) Revenue by: Ms. Shefali Swaroop, CIT, DR Assessee by: Sh. Suresh Gupta, C.A. Date of hearing: 05.04.2018 Date of Pronouncement: 04.05.2018 ORDER PER BEENA A P…

Genom Biotech Pvt Ltd., Mumbai vs. ACIT CC -40, Mumbai

In the result, all the appeals of the assessee and the appeals of the revenue are treated as partly allowed

ITA 4656/MUM/2014[2003-04]Status: DisposedITAT Mumbai14 Mar 2018AY 2003-04

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 143(2)Section 143(3)Section 153A

…rials, if any, relating to AY 2003-04 to 2006-07 were found during the course of search. In support of this proposition, the Ld A.R placed reliance on the decision rendered by Mumbai Special bench of ITAT in the case of All Cargo global logistics Ltd Vs. CIT (23 Taxmann.com 103), which has since been upheld by Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd (374 ITR 645). Accordingly the Ld A.R submitted that the additions made in the case of unabated assessments without the support of any incriminating material are liable to be deleted, as the same is beyond the sco…

DCIT Cen Cir 10, Mumbai vs. Keystone Realtors P.Ltd, Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 5628/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Nov 2017AY 2007-08

Bench: Shri G.S. Pannu & Shri Pawan Singhdcit, Central Circle-10, M/S. Keystone Realtors Pvt. Ltd. Room No. 802, 8Th Floor, Old Natraj, M.V. Road, Junction, Cgo Annexe Bldg., M.K. Vs. W.E. Highway, Andheri (E), Road, Mumbai-400020. Mumbai – 400069. Pan: Aaack2499Q (Appellant) (Respondent)

For Appellant: Shri Naresh Kumar (DR)For Respondent: Shri R.P. Meena (CIT-DR)
Section 143(3)Section 14ASection 153ASection 253Section 254(1)Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”,MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT, Central Circle-10, M/s. Keystone Realtors Pvt. Ltd. Room No. 802, 8th Floor, Old Natraj, M.V. Road, Junction, CGO Annexe Bldg., M.K. Vs. W.E. Highway, Andheri (E), Road, Mumbai-400020. Mumbai – 400069. PAN: AAACK2499Q (Appellant) (Respondent) Revenue by : Shri R.P. Meena (CIT-DR) Assessee by : Shri Naresh Kumar (DR) Date of hearing : 28.11.2017 Date of Pronouncement : 28.11.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: This appe…

M/S. Brindavan Phosphates Pvt. Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result appeal of the assessee is allowed

ITA 117/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Nov 2017AY 2010-11

Bench: Shri. Inturi Rama Rao & Shri. Lalit Kumar

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. B. K. Panda, CIT
Section 132Section 143(3)Section 153A

…ITA.117/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.117/Bang/2017 (Assessment Year : 2010-11) M/S. Brindavan Phosphates P. Ltd, No.5/1 & 5/3, 1st Main, Jayamahal Extension, Bengaluru .. Appellant PAN : AAACB7371C v. Deputy Commissioner of Income-tax, Central Circle -2(3), Bengaluru .. Respondent Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. B. K. Panda, CIT Heard on : 07.11.2017 Pronounced on : 21.11.2017 O R D E R PER LALIT KUMAR, JUDICIAL MEMBER : Th…

DCIT, CC-2(3), Mumbai vs. Provogue (India) Ltd., Mumbai

In the result, Revenue’s appeal is dismissed

ITA 1578/MUM/2015[2009-10]Status: DisposedITAT Mumbai10 Nov 2017AY 2009-10

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

Section 132Section 143(3)Section 14ASection 153ASection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1578/Mum./2015 (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(3), Mumbai v/s M/s. Provogue India Ltd. 105/106, Provogue House Off. New Link Road ……………. Respondent Andheri (W), Mumbai 400 053 PAN – AABCA8524H ITA no.1584/Mum./2015 (Assessment Year : 2009–10) M/s. Provogue India Ltd. 105/106, Provogue House Off. New Link Road ……………. Appellant Andheri (W), Mumbai 400 053 PAN – AABCA8524H v/s Asstt. Commissioner of Inco…

DCIT Cen Cir 10, Mumbai vs. Keystone Realtors P.Tld, Mumbai

In the result, the appeals of the Revenue stands dismissed

ITA 5627/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 Oct 2017AY 2005-06

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am)

For Appellant: Shri Kaushik MakwanaFor Respondent: Shri Rajat Mittal
Section 127(2)Section 132(1)Section 143(3)Section 14ASection 153A

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “C” MUMBAI BEFORE HON’BLE S/SHRI JOGINDER SINGH (JM), AND RAJESH KUMAR,(AM) I.T.A. No.5627/Mum/2014 (निर्धारण वर्ा / Assessment Year:2005-06) Dy.Commissioner of Income Tax, M/s Keystone Realtors Pvt Ltd. CC-10, Room No.802, 8th floor, Natraj, M V Road, Junction, Old. CGO Annex Building, बनाम/ WE, Highway, M K Road, Andheri (E), Vs. Mumbai-400020 Mumbai-400069 अपीऱाथी की ओर से / Revenue by : Shri Rajat Mittal प्रत्यथी की ओर से/ Assessee by : Shri Kaushik Makwana PAN : AAACK2499Q सुनवाई की तारीख /Date of Hearing : 24.10.201…

DCIT Cent. Cir. -5(3) (Erstwhile DCIT Cent. Cir. -36), Mumbai vs. Modern Road Makers Pvt. Ltd., Mumbai

In the result appeal filed by the revenue is dismissed

ITA 5126/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Oct 2017AY 2010-11

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhm/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), (Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent) M/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), ( Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent) M/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), ( Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent)

Section 132(4)Section 143(3)Section 153ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, MUMBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Modern Road Makers Pvt. ACIT, Central Circle-5(3), Ltd. 3rd Floor, IRB Complex, Air India Building, 19th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), (Formerly Assessed with ACIT Mumbai-400072 CC-36, Mumbai.) PAN: AAACM3816F (Appellant) (Respondent) M/s Modern Road Makers Pvt. ACIT, Central Circle-5(3), Ltd. 3rd Floor, IRB Complex, Air India Building, 19th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Villag…

Modern Road Makers P. Ltd, Mumbai vs. ACIT Cen Cir 36, Mumbai

In the result appeal filed by the revenue is dismissed

ITA 4734/MUM/2016[2008-09]Status: DisposedITAT Mumbai24 Oct 2017AY 2008-09

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhm/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), (Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent) M/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), ( Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent) M/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), ( Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent)

Section 132(4)Section 143(3)Section 153ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, MUMBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Modern Road Makers Pvt. ACIT, Central Circle-5(3), Ltd. 3rd Floor, IRB Complex, Air India Building, 19th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), (Formerly Assessed with ACIT Mumbai-400072 CC-36, Mumbai.) PAN: AAACM3816F (Appellant) (Respondent) M/s Modern Road Makers Pvt. ACIT, Central Circle-5(3), Ltd. 3rd Floor, IRB Complex, Air India Building, 19th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Villag…