Assistant Commissioner of Income Tax- Circle 3(1)(1) v. Bajaj Capital Ventures (P.) Ltd.

140 Taxmann.com 1Income Tax Appellate Tribunal2022#3158 most cited

What is Assistant Commissioner of Income Tax- Circle 3(1)(1) v. Bajaj Capital Ventures (P.) Ltd. authority for?

An Income Tax Appellate Tribunal, regardless of its location, must respect a High Court's decision from another state, provided no contrary High Court decision exists. This principle applies to following established precedents.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2022 to 2025.

Also referred to as

Asstt. CIT v. Bajaj Capital Ventures (P.) Ltd · 140 Taxmann.com 1 · Tribunal precedent · High Court decision · binding authority · inter-state High Court rulings · Era Infrastructure Ltd. · Lodha Developers Ltd. · Suzlon Engergy Ltd.

Sections most often in play

Section 115JBSection 132(4)Section 131Section 14ASection 143(3)Section 35ADSection 35AD(7B)Section 153A

Issues it is cited on

section 9(1)(ii)section 23(5)section 80absection 14(2)resulting companysection 2(19aa)goodwill arising on amalgamationtransferor companysection 35adtransferee companysection 73section 43(6)(c)

Judgments citing Assistant Commissioner of Income Tax- Circle 3(1)(1) v. Bajaj Capital Ventures (P.) Ltd.

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Limited ), Mumbai vs. Deputy Commissioner of Income Tax, Central Circle -8(1), Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3937/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

DCIT Central Circle 8(1), Mumbai vs. Mahadhan Agritech Limited, Pune

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3569/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Ltd, Mumbai vs. Commissioner of Income Tax(Appeal)--50, Mumai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2229/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Mahadhan Agritech Limited (Formerly Known As Smartech Technologies Ltd, Mumbai vs. Commissioner of Income Tax (Appeals)-Mumbai.50, Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2227/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Jsw Infrastructure Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Circle 5(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2045/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 May 2025AY 2017-18

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 2045/Mum/2025 (निर्धारण वर्ा / Assessment Year :2017-18) M/S Jsw Infrastructure V/S. Dcit, Circle 5(2)(1), Ltd. बिधम Mumbai 5Th Floor, Jsw Centre, Aayakar Bhawan, Maharshi Bandra Kurla Complex, Karve Road, New Marine Bandra (E), S.O. Mumbai- Lines, Churchgate, 400051 Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcj6721D Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Ms. Vinita ShahFor Respondent: Ms. Kavitha Kaushik
Section 14ASection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2045/MUM/2025 (निर्धारण वर्ा / Assessment Year :2017-18) M/s JSW Infrastructure v/s. DCIT, Circle 5(2)(1), Ltd. बिधम Mumbai 5th Floor, JSW Centre, Aayakar Bhawan, Maharshi Bandra Kurla Complex, Karve Road, New Marine Bandra (E), S.O. Mumbai- Lines, Churchgate, 400051 Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCJ6721D Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee by: Ms. Vinita Shah रधजस्व की ओर से /Revenue by: Ms. Ka…

ACIT-2(1)(1), Mumbai vs. Geecee Ventures Limited, Mumbai

The appeal is allowed for statistical purposes

ITA 4119/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rahul SardaFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 143Section 143(1)Section 143(3)Section 14ASection 250Section 80I

…INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & C.O.No.205/Mum/2024 (Assessment Year: 2018-2019) Geecee Ventures Limited 209-210, 195 NCPA Marg, Nariman Point, S.O. Mumbai - 400021, Maharashtra. [PAN: AAACG3914A] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 2(1)(1), Mumbai 5th Floor, Aayakar Bhavan, M. K. Road, …………. Respondent Mumbai – 400020. Maharashtra Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai Room No.575, 5th Floor, Aayakar Bhavan, M. K. Road, Mumbai – 400020. Maharashtra. …………. Appellant Vs…

Geecee Ventures Limited, Mumbai vs. DCIT, Circle 2(1)(1), Mumbai

The appeal is allowed for statistical purposes

ITA 3975/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rahul SardaFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 143Section 143(1)Section 143(3)Section 14ASection 250Section 80I

…INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & C.O.No.205/Mum/2024 (Assessment Year: 2018-2019) Geecee Ventures Limited 209-210, 195 NCPA Marg, Nariman Point, S.O. Mumbai - 400021, Maharashtra. [PAN: AAACG3914A] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 2(1)(1), Mumbai 5th Floor, Aayakar Bhavan, M. K. Road, …………. Respondent Mumbai – 400020. Maharashtra Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai Room No.575, 5th Floor, Aayakar Bhavan, M. K. Road, Mumbai – 400020. Maharashtra. …………. Appellant Vs…

M/S Jsw Infrastruture Limited, Mumbai vs. DCIT Circle-5(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6015/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Jan 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 M/S Jsw Infrastructure Ltd., Dy. Cit, Circle 5(2)(1), Jsw Centre Bandra Kurla Complex, Aayakar Bhavan, Maharishi Karve Bandra (East), Vs. Road, New Marine Lines, Churchgate, Mumbai-400051. Mumbai-400020. Pan No. Aabcj 6721 D Appellant Respondent

For Appellant: Ms. Vinita NaraFor Respondent: 02/01/2025
Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2018-19 M/s JSW Infrastructure Ltd., Dy. CIT, Circle 5(2)(1), JSW Centre Bandra Kurla Complex, Aayakar Bhavan, Maharishi Karve Bandra (East), Vs. Road, New Marine Lines, Churchgate, Mumbai-400051. Mumbai-400020. PAN NO. AABCJ 6721 D Appellant Respondent Assessee by : Ms. Vinita Nara : Ms. Kanupriya Damor, Sr. DR Revenue by : 02/01/2025 Date of Hearing : 23/01/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assess…

Deputy Commissioner of Income Tax, Mumbai vs. Welspun Steel Limited, Gujarat

Accordingly, Ground No.1 raised by the Revenue is dismissed

ITA 3862/MUM/2023[2016-17]Status: DisposedITAT Mumbai31 Dec 2024AY 2016-17

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ajay NagpalFor Respondent: Dr.Kishor Dhule
Section 115JSection 143(3)Section 14ASection 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Deputy Commissioner of Income Tax, Mumbai Room No.1923, 19th Floor, Air India Building, Nariman Point, Mumbai – 400021, Maharashtra. …………. Appellant Welspun Steel Limited Vs Survey No.650&652, Village Versamedi, Distt – Kutch Anjar, Gujarat [PAN:AAACW6515B] …………. Respondent Appearance For the Respondent/Department : Dr.Kishor Dhule For the Appellant/Assessee : Shri Ajay Nagpal Date Conclusion of hearing : 24.12.2024 Pronouncement of order : 31.12.2024 O R D E R [ Per Rahul Ch…

The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…) was followed in following cases Dy. CIT v. Lodha Developers Ltd. (2022) 143 25 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT Taxmann.com 442 (Mum) and; Asstt. CIT v. Bajaj Capital Ventures (P.) Ltd (2022) 140 Taxmann.com 1. An authority like a Tribunal acting anywhere in the country has to respect the law laid down by the High Court, though of a different State, so long as there is no contrary decision of any other High Court on that question - CIT v. Smt. Godavaridevi Saraf [1978] 113 ITR 589, 592 (Bom.); CIT v. Vrajlal Manilal & Co. [1981] 127 ITR 513, 515…

The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…) was followed in following cases Dy. CIT v. Lodha Developers Ltd. (2022) 143 25 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT Taxmann.com 442 (Mum) and; Asstt. CIT v. Bajaj Capital Ventures (P.) Ltd (2022) 140 Taxmann.com 1. An authority like a Tribunal acting anywhere in the country has to respect the law laid down by the High Court, though of a different State, so long as there is no contrary decision of any other High Court on that question - CIT v. Smt. Godavaridevi Saraf [1978] 113 ITR 589, 592 (Bom.); CIT v. Vrajlal Manilal & Co. [1981] 127 ITR 513, 515…

Suzlon Energy Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…) was followed in following cases Dy. CIT v. Lodha Developers Ltd. (2022) 143 25 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT Taxmann.com 442 (Mum) and; Asstt. CIT v. Bajaj Capital Ventures (P.) Ltd (2022) 140 Taxmann.com 1. An authority like a Tribunal acting anywhere in the country has to respect the law laid down by the High Court, though of a different State, so long as there is no contrary decision of any other High Court on that question - CIT v. Smt. Godavaridevi Saraf [1978] 113 ITR 589, 592 (Bom.); CIT v. Vrajlal Manilal & Co. [1981] 127 ITR 513, 515…

Suzlon Energy Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…) was followed in following cases Dy. CIT v. Lodha Developers Ltd. (2022) 143 25 I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No Suzlon Engergy Ltd. vs. DCIT Taxmann.com 442 (Mum) and; Asstt. CIT v. Bajaj Capital Ventures (P.) Ltd (2022) 140 Taxmann.com 1. An authority like a Tribunal acting anywhere in the country has to respect the law laid down by the High Court, though of a different State, so long as there is no contrary decision of any other High Court on that question - CIT v. Smt. Godavaridevi Saraf [1978] 113 ITR 589, 592 (Bom.); CIT v. Vrajlal Manilal & Co. [1981] 127 ITR 513, 515…

DCIT-CC-III, Ludhiana vs. M/S Laxmi Energy & Foods Ltd., Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 33/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh10 Jul 2024AY 2011-12

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 33/Chd/2021 "नधा"रण वष" / Assessment Year: 2011-12 The Dcit, Vs. M/S Laxmi Energy & Foods बनाम Ltd., Central Circle-Iii, Sco 18-19, Sector 9-D, Ludhiana Ludhiana "थायी लेखा सं./Pan No: Aaacl3147J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 10.07.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 14A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 33/CHD/2021 "नधा"रण वष" / Assessment Year: 2011-12 The DCIT, Vs. M/s Laxmi Energy & Foods बनाम Ltd., Central Circle-III, SCO 18-19, Sector 9-D, Ludhiana Ludhiana "थायी लेखा सं./PAN No: AAACL3147J अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( HYBRID MODE ) "नधा"रती क" ओर से/Assessee by : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क" तार"ख/Date of Hearing :…

Deputy Commissioner of Income Tax, Mumbai vs. Welspun Steel Limited, Gujarat

ITA 3861/MUM/2023[2015-16]Status: DisposedITAT Mumbai10 May 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NO. 3861/MUM/2023 (A.Y: 2015-16) DEPUTY COMMISSIONER OF INCOME TAX Room No. 1923, 19th Floor Air India Building, Nariman Point Mumbai, Maharashtra - 400021 (Appellant) V. WELSPUN STEEL LIMITED Survey No. 650 & 652 Village- Versamed Distt - Kutch Anjar, Gujarat PAN: AAACW6515B (Respondent) Assessee Represented by : Shri Ajay Nagpal Department Represented by : Shri Dr. Kishor Dhule Date of conclusion of Hearing : 08.05.2024 Date of Pronoun…

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Avaada Ventures Private Limited, Mumbai

In the result, all the appeals of the Revenue are dismissed as well as Cross Objections of the assessee are dismissed as infructuous

ITA 4342/MUM/2023[2017]Status: DisposedITAT Mumbai05 Apr 2024

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

Section 132Section 132(4)Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2750/Mum/2023 (Assessment Year :2014-15) & DCIT, Central Circle-3(3) Vs. M/s. Avaada Ventures Mumbai Pvt. Ltd. Room No.1923, 406, 4th Floor, Hubtown 19th Floor Solaris Building Air India Building N S Phadke Road Mumbai – 400 021 Andheri East Mumbai – 400 069 PAN/GIR No.AAKCS9700L (Appellant) .. (Respondent) CO No.7/Mum/2024 (Arising out of ITA No.2749/Mum/2023) (Assessment Year :2013-14) & CO No.6/Mum/2024 (Arising out of ITA No.2750/Mum/2023) (Assessment Year :2014-…

DCIT, Central Circle- 3(3), Mumbai vs. Avaada Ventures Pvt. Ltd, Mumbai

In the result, all the appeals of the Revenue are

ITA 2749/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Apr 2024AY 2013-14
Section 132Section 132(4)Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2749/Mum/2023 (Assessment Year :2013-14) ITA No.2750/Mum/2023 (Assessment Year :2014-15) ITA No.3613/Mum/2023 (Assessment Year :2016-17) & ITA No.4342/Mum/2023 (Assessment Year :2017-18) DCIT, Central Circle-3(3) Vs. M/s. Avaada Ventures Mumbai Pvt. Ltd. Room No.1923, 406, 4th Floor, Hubtown 19th Floor Solaris Building Air India Building N S Phadke Road Mumbai - 400 021 Andheri East Mumbai - 400 069 (Appellant) (Respondent) PAN/GIR No.AAKCS9700L CO No.7/Mum/2024 (Arisin…

DCIT- 8(2)(1), Mumbai vs. Piramal Estates Private Limited, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR
Section 14ASection 24Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1936/Mum/2023 (A.Y.2011-12) ITA No. 2016/Mum/2023 (A.Y.2013-14) & DCIT Circle 8(2) (1), R. No. 624, 6th floor, Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN: AACCA7777K ....... Appellant Vs. Piramal Estates Pvt. Ltd. 8th floor, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel (W), Mumbai-400 013 ..... Respondent Appellant by : Shri Ronak Doshi/Priyank Gandhi/Ms. Jinal Jain, Ld. ARs Respondent by : Shri N. V. Nadkarni, Ld. CIT-DR Date of hearing : 08/11/2023 D…

M/S. Bharat Electronics Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Circle-1, Bengaluru

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

ITA 394/BANG/2023[2012-13]Status: DisposedITAT Bangalore29 Sept 2023AY 2012-13

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahuassessment Year : 2012-13 M/S. Bharat Electronics The Assistant Ltd., Commissioner Of Registered Office, Income Tax, Outer Ring Road Ltu, Nagawara, Circle – 1, Vs. Bangalore – 560 045. Bangalore. Pan: Aaacb5985C Appellant Respondent

For Appellant: Smt. Richa .B, CAFor Respondent: Shri Manoj Kumar, CIT-DR
Section 14ASection 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Bharat Electronics The Assistant Ltd., Commissioner of Registered Office, Income Tax, Outer Ring Road LTU, Nagawara, Circle – 1, Vs. Bangalore – 560 045. Bangalore. PAN: AAACB5985C APPELLANT RESPONDENT Assessee by : Smt. Richa .B, CA Revenue by : Shri Manoj Kumar, CIT-DR Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the or…

ACIT- CC -4(2), Mumbai vs. Chalet Hotels Ltd. (As A Successor to M/S. Magna Distribution & Warehousing Pvt. Ltd.), Mumbai

ITA 2513/MUM/2021[2014-15]Status: DisposedITAT Mumbai30 Aug 2023AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Acit, Central Circle-4(2) बिधम/ M/S. Chalet Hotels Ltd Room No. 1918, 19Th Floor, (As A M/S. Magna Vs. Air India Building, Nariman Distribution & Point, Mumbai-400021. Warehousing Pvt. Ltd.) Plot No. C-30 Raheja Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No.Aaack0411E आयकर अपील सं/ I.T.A. No.1754/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.1755/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1756/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2014-15) Genext Hardware & Parks बिधम/ Dcit, Central Circle-4(2) Pvt. Ltd. Room No. 1918, Air India Vs. Raheja Tower, Plot No. C- Building, Nariman Point, 30, Oppo. Sidbi, Bandra Mumbai-400021. Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Aaccg5567F

Section 132Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.2505/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T.A. No.2507/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.2510/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.2511/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.2513/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) ACIT, Central Circle-4(2) बिधम/ M/s. Chalet Hotels Ltd Room No. 1918, 19th Floor, (As a M/s.…

Assistant Commissioner of Income Tax- Circle 3(1)(1) v. Bajaj Capital Ventures (P.) Ltd. (140 Taxmann.com 1) — Cited in 37 Judgments | BharatTax