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

Rajeev Bhel, Delhi vs. DCIT, New Delhi

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

ITA 1927/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jun 2016AY 2007-08

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…

G.R. Pandya Share Broking Ltd, Mumbai vs. ACIT CC 13, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 533/MUM/2014[2000-01]Status: DisposedITAT Mumbai24 Jun 2016AY 2000-01

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

For Appellant: Shri Dharmesh Shah, Mr. BipinFor Respondent: Shri Bhupendra Kumar Singh, DR
Section 132Section 142Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER I.T.A. No.533/M/2014 (AY: 2000-2001) I.T.A. No.534/M/2014 (AY: 2003-2004) I.T.A. No.535/M/2014 (AY: 2004-2005) I.T.A. No.536/M/2014 (AY: 2005-2006) फनाभ/ G.R. Pandya Share Broking Ltd., Asst. Commissioner of Income C/o. Shah and Company Tax Tax-CC-13, Vs. 11 th Floor, R.No. 1103, Consultants, 201, Princess Street, Kesar Bldg, First Floor, Old CGO Bldg, M.K. Road, Room No.11, Mumbai-02. Mumbai – 400 020. स्थामी रेखा सं./ PAN : AAACG3748A (अऩीराथी /Appellant) .. (प्रत्मथी /…

Kashinath Tapuriah, Kolkatta vs. DCIT Cen Cir 2, Mumbai

In the result, the penalty appeals for all the seven years under reference are allowed for statistical purposes

ITA 8339/MUM/2011[2001-02]Status: DisposedITAT Mumbai25 Apr 2016AY 2001-02

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am Sr. Appellant Respondent A.Ys.

For Appellant: Shri Chetan Karia &For Respondent: Shri Girish Dave &
Section 132(1)Section 132ASection 143(1)Section 143(2)Section 143(3)Section 144Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण “डी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी डी. म"मोहन, उपा"य" एवं "ी संजय अरोड़ा, लेखा सद"य के सम" । BEFORE SHRI D. MANMOHAN, VP AND SHRI SANJAY ARORA, AM Sr. Appellant Respondent A.Ys. ITA Nos. No. Kashinath Tapuriah Dy. CIT, Central 9, Rowdon Street, Circle-2, Udayanchal Building, New CGO Bldg., 2001-02 to 1. 3815 to 3821/M/10 Flat No. 20, 5th Floor, M. K. Road, 2007-08 Kolkata 700 017 Mumbai-400 020 PAN : ABUPT 5665 K 2. 8339 to 8345/M/11 Kashinath Tapuriah Dy. CIT, Mumbai -do- अपीलाथ" क" ओर से / Appellant by : Shri Chetan Karia & Shri Haresh P. Kenia ""य…

Shri Kashinath Tapuriah, Kolkatta vs. Dy.CIT.C.C.2, Mumbai

In the result, the penalty appeals for all the seven years under reference are allowed for statistical purposes

ITA 3820/MUM/2010[2006-07]Status: DisposedITAT Mumbai25 Apr 2016AY 2006-07

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am Sr. Appellant Respondent A.Ys.

For Appellant: Shri Chetan Karia &For Respondent: Shri Girish Dave &
Section 132(1)Section 132ASection 143(1)Section 143(2)Section 143(3)Section 144Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण “डी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी डी. म"मोहन, उपा"य" एवं "ी संजय अरोड़ा, लेखा सद"य के सम" । BEFORE SHRI D. MANMOHAN, VP AND SHRI SANJAY ARORA, AM Sr. Appellant Respondent A.Ys. ITA Nos. No. Kashinath Tapuriah Dy. CIT, Central 9, Rowdon Street, Circle-2, Udayanchal Building, New CGO Bldg., 2001-02 to 1. 3815 to 3821/M/10 Flat No. 20, 5th Floor, M. K. Road, 2007-08 Kolkata 700 017 Mumbai-400 020 PAN : ABUPT 5665 K 2. 8339 to 8345/M/11 Kashinath Tapuriah Dy. CIT, Mumbai -do- अपीलाथ" क" ओर से / Appellant by : Shri Chetan Karia & Shri Haresh P. Kenia ""य…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3195/MUM/2014[2008-09]Status: DisposedITAT Mumbai10 Feb 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3192/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 3193/Mum/2014 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3194/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3195/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Dy. Commissioner of Shri Rasesh B.…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3194/MUM/2014[2007-08]Status: DisposedITAT Mumbai10 Feb 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3192/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 3193/Mum/2014 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3194/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3195/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Dy. Commissioner of Shri Rasesh B.…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3193/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Feb 2016AY 2006-07

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3192/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 3193/Mum/2014 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3194/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3195/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Dy. Commissioner of Shri Rasesh B.…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B.Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3192/MUM/2014[2005-06]Status: DisposedITAT Mumbai10 Feb 2016AY 2005-06

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3192/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 3193/Mum/2014 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3194/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3195/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Dy. Commissioner of Shri Rasesh B.…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

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

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `A’ BENCH, NEW DELHI 1 BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 6947/Del/2014 Assessment Year : 2006-07 M/s Lairy Distributors Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Vihar, Phase – 1 Central Circle - 03 New Delhi New Delhi PAN: AABCL 1152 E I.T.A.No. 7060/Del/2014 Assessment Year : 2007-08 M/s Sunny Infra Projects Ltd Vs. The CIT(A) - XXVI A-15, Ashok Vihar, Phase – 1 Delhi Delhi PAN: AAECS 3929 B I.T.A. No. 6948/Del/2014 Assessment Year : 2007-08 M/s Balram Vinimay Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Viha…

Samarthmal P. Mali, Mumbai vs. Asst CIT (OSD I) Cen RG 7, Mumbai

In the result, all the five appeals of the assessee are partly allowed

ITA 1730/MUM/2013[2007-08]Status: DisposedITAT Mumbai14 Jan 2016AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Amarjit Singhi.T.A. No.1730/M/2013 (Assessment Year: 2007-2008) फनाभ/ Mr. Samrathmal P. Mali, Acit (Osd-I), 27, 2Nd Floor, Mantri Corner Central Range 7, Vs. Bldg., Opp. Swaraj Restaurant, 413, Aayakar Bhavan, Phadke Chowk, Gokhale Road, Maharshi Karve Road, Dadar (W), Mumbai – 400 025. Mumbai – 400 020. स्थामी रेखा सं./ Pan : Aahpm6079Q (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent)

For Appellant: Shri Girish DaveFor Respondent: Shri A.K. Jha, CIT-DR
Section 132Section 132(4)Section 153Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER I.T.A. No.1730/M/2013 (Assessment Year: 2007-2008) फनाभ/ Mr. Samrathmal P. Mali, ACIT (OSD-I), 27, 2nd Floor, Mantri Corner Central Range 7, Vs. Bldg., Opp. Swaraj Restaurant, 413, Aayakar Bhavan, Phadke Chowk, Gokhale Road, Maharshi Karve Road, Dadar (W), Mumbai – 400 025. Mumbai – 400 020. स्थामी रेखा सं./ PAN : AAHPM6079Q (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) I.T.A. No.7282/M/2013 (Assessment Year: 2001-2002) I.T.A. No.7283/M/2013 (Assessment Year: 2002-20…

Ideal Appliances Co. P.Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

ITA 173/MUM/2015[2005-06]Status: DisposedITAT Mumbai31 Dec 2015AY 2005-06

Bench: Shri D. Karunakara Rao & Shri Sandeep Gosain

For Appellant: Shri Rahul HakaniFor Respondent: Shri Pratap Singh, DR
Section 132Section 142(1)Section 143Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 173/M/2015 (AY: 2005-2006) I.T.A. No. 174/M/2015 (AY: 2006-2007) I.T.A. No. 175/M/2015 (AY: 2007-2008) I.T.A. No. 176/M/2015 (AY: 2008-2009) I.T.A. No. 177/M/2015 (AY: 2009-2010) M/s. Ideal Appliances Co. Pvt. फनाभ/ DCIT- Central Circle-44, Ltd., Mumbai. Vs. 1117, Maker Chambers V, 11th Floor, Nariman Point, Mumbai – 400 021. स्थामी रेखा सं./ PAN : AAAC10385H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Appellant by : Shri Rahul Hakani…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 3462/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Oct 2015AY 2005-06
For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri T. Sasi Kumar
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEORE SHRI G.S.PANNU, ACCOUNTANT MEMBER Manjula Mangalprabhat Lodha, 412, 4th Floor, 17 G, Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai 400001 PAN: AACPL 5846M ... Appellant Vs. The DCIT, Central Circle -7(3), Room No.655, Aaykar Bhavan, MK Road, Mumbai 400 020 Mumbai 400 020 .... Respondent Appellant by : Shri Anuj Kisnadwala Respondent by : Shri T. Sasi Kumar Date of hearing : 15/10//2015 Date of pronouncement : 30/10/2015 ORDER PER G.S. PANNU,AM: The captioned appeal is preferred by the assessee and is directed aga…

Abhinandan Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result, the appeal of the assessee is allowed, as above

ITA 3459/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Oct 2015AY 2005-06
For Appellant: Shri Anuj KishnadwalaFor Respondent: Shri T. Sasi Kumar
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEORE SHRI G.S.PANNU, ACCOUNTANT MEMBER Abhinandan Lodha, 412, 4th Floor, 17 G, Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai 400001 PAN: ABWPL 7722P ... Appellant Vs. The DCIT, Central Circle -7(3), Room No.655, Aaykar Bhavan, MK Road, Mumbai 400 020 Mumbai 400 020 .... Respondent Appellant by : Shri Anuj Kishnadwala Respondent by : Shri T. Sasi Kumar Date of hearing : 15/10/2015 Date of pronouncement : 30/10/2015 ORDER PER G.S. PANNU,AM: The captioned appeal is preferred by the assessee and is directed against the impu…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) (Erestwhile Cen Cir 4(2), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 3454/MUM/2015[2006-07]Status: DisposedITAT Mumbai30 Oct 2015AY 2006-07
For Appellant: Shri Anuj KishnadwalaFor Respondent: Shri T. Sasi Kumar
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 153A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEORE SHRI G.S.PANNU, ACCOUNTANT MEMBER Mangalprabhat Lodha, 412, 4th Floor, 17 G, Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai 400001 PAN: AABPL 6198F ... Appellant Vs. The DCIT, Central Circle -7(3), Room No.655, Aaykar Bhavan, MK Road, Mumbai 400 020 Mumbai 400 020 .... Respondent Appellant by : Shri Anuj Kishnadwala Respondent by : Shri T. Sasi Kumar Date of hearing : 15/10/2015 Date of pronouncement : 30/10/2015 ORDER PER G.S. PANNU,AM: The captioned appeal is preferred by the assessee and is directed against the i…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 3453/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Oct 2015AY 2005-06
For Appellant: Shri Vijay MehtaFor Respondent: Shri Ravi Kiran
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEORE SHRI G.S.PANNU, ACCOUNTANT MEMBER Mangalprabhat Lodha, 412, 4th Floor, 17 G, Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai 400001 PAN: AABPL 6198F ... Appellant Vs. The DCIT, Central Circle -7(3), Room No.655, Aaykar Bhavan, MK Road, Mumbai 400 020 Mumbai 400 020 .... Respondent Appellant by : Shri Vijay Mehta Respondent by : Shri Ravi Kiran Date of hearing : 14/10//2015 Date of pronouncement : ..../10/2015 ORDER PER G.S. PANNU,AM: The captioned appeal is preferred by the assessee and is directed against the impugn…

Vimal Kumar Rathi, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3094/MUM/2013[2002-03]Status: DisposedITAT Mumbai16 Oct 2015AY 2002-03

Bench: Shri D. Karunakara Rao & Shri Sanjay Garg

For Appellant: Shri G.P. MehtaFor Respondent: Shri G.M. Doss
Section 132Section 153A

…आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER I.T.A. No.3094/M/2013 (AY: 2002-2003) I.T.A. No.3095/M/2013 (AY: 2004-2005) I.T.A. No.3096/M/2013 (AY: 2009-2010) Shri Vimal Kumar Rathi, फनाभ/ DCIT, Central Circle 17 & 18, R.No.401, 4 th Floor, C/o. G.P. Mehta & Co, CAS, Vs. 807, Tulsiani Chambers, Aayakar Bhavan, 212, Nariman Point, M.K. Road, Mumbai-20. Mumbai – 400 021. स्थामी रेखा सं./ PAN : AABPR 3676 A (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. I.T.A. No.2823/M/2013…

DCIT Cen Cir 23, Mumbai vs. Rajendra Barot, Mumbai

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

ITA 2961/MUM/2011[2002-03]Status: DisposedITAT Mumbai12 Oct 2015AY 2002-03

Bench: Shri D. Karunakara Rao & Shri Lalit Kumar

For Appellant: Shri Vijay Mehta & AnujFor Respondent: Mrs Rupender Brar, CIT-DR
Section 132Section 143(3)Section 153ASection 23(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI LALIT KUMAR, JUDICIAL MEMBER I.T.A. No. 2961/M/2011 (AY:2002-2003) I.T.A. No. 2962/M/2011 (AY:2003-2004) I.T.A. No. 2963/M/2011 (AY:2004-2005) I.T.A. No. 2964/M/2011 (AY:2005-2006) I.T.A. No. 2966/M/2011 (AY:2007-2008) I.T.A. No. 2967/M/2011 (AY:2008-2009) फनाभ/ DCIT, Central Circle 23, Shri Rajendra Barot, R.No. 409, Aayakar Bhavan, Opp. Hotel Leela, Andheri Vs. M.K. Marg, Mumbai-20. Kurla Road, Andheri (E), Mumbai – 400 059. स्थामी रेखा सं./ PAN : AENPB9154P (अऩीराथी /Appellant) (प्रत्मथी / Responden…

Dhananjay International Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, four appeals of the Revenue are dismissed

ITA 8628/MUM/2010[2001-02]Status: DisposedITAT Mumbai12 Oct 2015AY 2001-02

Bench: Shri D. Karunakara Rao & Shri Lalit Kumar

For Appellant: Shri Vijay MehtaFor Respondent: Mrs. Rupinder Brar, CIT-DR
Section 142Section 143(2)Section 143(3)Section 153CSection 250Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI LALIT KUMAR, JUDICIAL MEMBER ITA No.8629/M/2010 (AY 2002-2003) ITA No.8631/M/2010 (AY 2004-2005) ITA No.8633/M/2010 (AY 2006-2007) M/s. Dhananjay International Ltd, फनाभ/ DCIT, Circle-44, C/o. Rohan Developers, Mumbai. Vs. 122/112, Hira Bhavan, Dr. Rajaram Mohan Roy Road, Dr. Paresk Street, Prarthna Samaj, Mumbai – 400 004. (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ITA No.9118/M/2010 (AY 2002-2003) ITA No.9120/M/2010 (AY 2005-2006) फनाभ/ DCIT, Circle-44, M/s. Dhananjay International Mumbai. Ltd…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/709/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/707/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…