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

Smt.Vidya Devi Ladhani, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the appeals of the assessees are allowed

ITA 118/BANG/2017[2009-2010]Status: DisposedITAT Bangalore07 Apr 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru
Section 132Section 143(1)Section 143(2)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH-SMC “ B ” BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A. Nos.118 to 120/Bang/2017 (Assessment Years : 2009-10 to 2011-12) Smt. Vidya Devi Ladhani, Vs. Asst. Commissioner of Income No.12, 3rd Main, Tax, Jayamahal Extension, Central Circle 2(3), Bengaluru. Bangalore. PAN ABAPL 5642G Appellant Respondent. I.T.A. Nos.121 to 124/Bang/2017 (Assessment Years : 2009-10 to 2012-13) Smt. Deepti Ladhani, Vs. Asst. Commissioner of Income No.12, 3rd Main, Tax, Jayamahal Extension, Central Circle 2(3), Bengaluru. Bangalore. PAN AAXPL 4774H Appellant Respondent. Appell…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Aquatic Formulations (India) Ltd, Mumbai vs. ACIT Cen Cir 45, Mumbai

In the result, appeals for the AYs 2005-06 to 2008-09 are allowed and the appeals for the AYs 2009-10 and 2010-11 are dismissed

ITA 6451/MUM/2014[2005-06]Status: DisposedITAT Mumbai17 Feb 2017AY 2005-06

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

For Appellant: Mr. Neelkanth KhandelwalFor Respondent: Shri B.C.S. Naik, CIT-DR
Section 132Section 132(4)Section 133ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6452/M/2014 (AY 2006-2007) ITA No.6454/M/2014 (AY 2008-2009) ITA No.6456/M/2014 (AY 2010-2011) Acquatic Formulations (I) Ltd., फनाभ/ ACIT, Central Circle-45, 224, Kailash Plaza, Vallabaug Mumbai. Vs. Lane, Ghatkopar (E), Mumbai-75. स्थामी रेखा सं./ PAN : AACCA4855E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee by : Mr. Neelkanth Khandelwal प्रत्मथी की ओय से/ Revenue by : Shri B.C.S. Naik, CIT-DR सुनवाई की तायीख / Date of Hearing : 08.…

Krishna Ghosh, Dakshin Dinajpur vs. ACIT, CC-Xx, Kolkata

In the result, appeal of the assessee is allowed

ITA 1410/KOL/2014[2001-2002]Status: DisposedITAT Kolkata15 Feb 2017AY 2001-2002

Bench: : Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, KOLKATA Before : Shri Waseem Ahmed, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1410/Kol/2014 A.Y 2001-02 Sri Krishna Ghosh PAN: ADLPG 9916B Vill: Bangar, P.O Gangarampur Dist: Dakshin Dinajpur. ….Appellant -Vs.- Asst. Commissioner of Income Tax CC-XX, Kolkata …..Respondent Appearances by: Shri Subash Agarwal, Advocate, ld. AR for the assessee Shri Rajendra Prasad, JCIT, ld.DR for the revenue Date of hearing : 11-01-2017 Date of pronouncement : 15-02-2017 ORDER Shri. S.S.Viswanethra Ravi, JM: This appeal by the Assessee is…

Samarthmal P. Mali, Mumbai vs. DCIT Cent. Cir. 4(4), Range -4, Mumbai

Accordingly, we delete the same. Accordingly, the grounds originally raised by the assessee are allowed

ITA 2185/MUM/2016[2007-08]Status: DisposedITAT Mumbai02 Jan 2017AY 2007-08
For Appellant: Shri Umang ShahFor Respondent: Ms.Anukrishna Agarwal
Section 132Section 132(4)Section 254(1)Section 271(1)(c)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “जेजेजेजे” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“J”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं पवन"सह,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and Pawan Singh,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/2179-80/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Years:2001-02&03-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Mr. Prakash P. Mali, ACIT (OSD-I), बनाम/ Prop. of M.S. Junction, Vs. Circle-7,R.No.409, Aayakar 33, Ashish Indl. Estate, Gokhale Road Bhavan,Maharshi Karve Road,…

Prakash P. Mali, Mumbai vs. DCIT Cent. Cir. 4(4), Range -4, Mumbai

Accordingly, we delete the same. Accordingly, the grounds originally raised by the assessee are allowed

ITA 2179/MUM/2016[2001-02]Status: DisposedITAT Mumbai02 Jan 2017AY 2001-02
For Appellant: Shri Umang ShahFor Respondent: Ms.Anukrishna Agarwal
Section 132Section 132(4)Section 254(1)Section 271(1)(c)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “जेजेजेजे” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“J”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं पवन"सह,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and Pawan Singh,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/2179-80/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Years:2001-02&03-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Mr. Prakash P. Mali, ACIT (OSD-I), बनाम/ Prop. of M.S. Junction, Vs. Circle-7,R.No.409, Aayakar 33, Ashish Indl. Estate, Gokhale Road Bhavan,Maharshi Karve Road,…

Balaji Universal Tradelink P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

The appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2183/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2016AY 2004-05

Bench: Shri Joginder Singh & Shri Sanjay Arora

Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी संजय अरोड़ा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Sanjay Arora, Accountant Member ITA NO.2183/Mum/ 2013 Assessment Years:2004-05 M/s Balalji Universal vs DCIT, Tradelink Pvt. Ltd., Central Circle-40, C-71/75, 7th Floor, Room No.653, 6th Floor, Mittal Tower, Aayakar Bhavan Nariman Point, M.K.Road, Mumbai-400021 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABCL0236H ITA NOs.2184 to 2186/Mum/2013 Assessment Years:2005-0…

Smt. Ranjana Garg, New Delhi vs. DCIT, New Delhi

In the result, the CO of the assessee is allowed and

ITA 2083/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Ranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L Page 1 CO No. 254/Del/2012 (In ITA No. 2345/Del/2012) (As…

Smt G Lakshmi Aruna, Bellary vs. Deputy Commissioner of Income Tax, Bangalore

In the result, all these seven appeals of the assessee are allowed

ITA 1451/BANG/2014[2005-06]Status: DisposedITAT Bangalore18 Oct 2016AY 2005-06

Bench: Shri S.K.Yadav & Shri A. K. Garodia

For Appellant: Shri Mayank Jain & Shri Madhur Jain AdvocatesFor Respondent: Ms. Neera Malhotra, CIT &
Section 144Section 153ASection 153A(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’, BANGALORE BEFORE SHRI S.K.YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.1451 to 1457(Bang) 2014 (Assessment years : 2005 – 06 to 2011 – 12) Smt. G. Lakshmi Aruna, No.8, Havambavi, Siruguppa Road, Ashok Nagar, Bellary – 583103 PAN: AFJPA5974P Appellant Vs The Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore Respondent Assessee by : Shri Mayank Jain & Shri Madhur Jain Advocates Revenue by : Ms. Neera Malhotra, CIT & Shri Praveen S., DCIT Central Circle – 1 (3) Date of hearing : 26-08-2016 Date of pronounc…

Narpat Mehta, Mumbai vs. ACIT Cen Cir 4(1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 2153/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09)

Section 132(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09) Shri. Narpat Mehta ACIT Central Circle-4(1) 19th Floor, Air India Building, 901, Juhu, Harshal, Samrth Ramdas बनाम/ Marg, Gulmohar Cross Road No.8, Nariman Point, Vs. J.V.P.D. Scheme, Vile Parle (W), Mumbai-400 020. Mumbai-400 049. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAEPM 9981G (अपीलाथ" /Appellant) (""यथ" / Respondent) : : Shri Vijay Mehta and अपीलाथ" क" ओर से / Appellant by Shri Anuj Kisnadwala : Shri…

Narpat Mehta, Mumbai vs. ACIT Cen Cir 4(1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 2151/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Sept 2016AY 2005-06

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09)

Section 132(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09) Shri. Narpat Mehta ACIT Central Circle-4(1) 19th Floor, Air India Building, 901, Juhu, Harshal, Samrth Ramdas बनाम/ Marg, Gulmohar Cross Road No.8, Nariman Point, Vs. J.V.P.D. Scheme, Vile Parle (W), Mumbai-400 020. Mumbai-400 049. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAEPM 9981G (अपीलाथ" /Appellant) (""यथ" / Respondent) : : Shri Vijay Mehta and अपीलाथ" क" ओर से / Appellant by Shri Anuj Kisnadwala : Shri…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER. ITA No.638/MUM/2011,( A.Y. 2005-06) Shri Anil Mahavir Gupta, 203, Giriraj, Iron Market, S.T.Road, Mumbai – 400009 PAN: ADKPG 6798 ... Appellant Vs. The ACIT, Cen. Cir.45, Mumbai .... Respondent ITA No.9215/MUM/2010,( A.Y. 2002-03) ITA No.9216/MUM/2010,( A.Y. 2003-04) ITA No.9225/MUM/2010,( A.Y. 2004-05) ITA No.9226/MUM/2010,( A.Y. 2005-06) ITA No.9227/MUM/2010,( A.Y. 2006-07) The ACIT/DCIT, Cen. Cir.45, Mumbai ... Appellant Vs. Shri Anil Mahavir Gupta, 203, Giriraj, Iron…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER. ITA No.638/MUM/2011,( A.Y. 2005-06) Shri Anil Mahavir Gupta, 203, Giriraj, Iron Market, S.T.Road, Mumbai – 400009 PAN: ADKPG 6798 ... Appellant Vs. The ACIT, Cen. Cir.45, Mumbai .... Respondent ITA No.9215/MUM/2010,( A.Y. 2002-03) ITA No.9216/MUM/2010,( A.Y. 2003-04) ITA No.9225/MUM/2010,( A.Y. 2004-05) ITA No.9226/MUM/2010,( A.Y. 2005-06) ITA No.9227/MUM/2010,( A.Y. 2006-07) The ACIT/DCIT, Cen. Cir.45, Mumbai ... Appellant Vs. Shri Anil Mahavir Gupta, 203, Giriraj, Iron…

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘जी’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANJAY GARG, JM आयकर अपील सं./ITA No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) ACIT, CC-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti CHS Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKPA 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) ACIT, CC-32, Mumbai Vs. Shr…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1931/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Jun 2016AY 2012-13

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…O had exceeded that scope. It was also submitted that since regular assessment had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1930/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jun 2016AY 2010-11

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…O had exceeded that scope. It was also submitted that since regular assessment had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1929/DEL/2015[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…O had exceeded that scope. It was also submitted that since regular assessment had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note…

Rajeev Behl, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1928/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Jun 2016AY 2008-09

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…O had exceeded that scope. It was also submitted that since regular assessment had been completed in assessee’s case, there could be no abatement of proceedings. The assessee had relied on the decisions in the cases of All Cargo Global Logistics Ltd. Vs. DCIT 23 Taxmann.com 103 (Mum) (SB); Sinhgad Technical Education Society v. ACIT 16 Taxmann.com 101 (Pune); and CIT v. Shaila Agarwal 2011-TIOL-778-HC-All-IT. Ld. CIT(A) further pointed out that vide letter dt. 28.10.2014, the assessee further claimed that he had objected to the issue of notice u/s 153C and had also requested for the copy of the satisfaction note…