Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.

161 Taxmann 316Supreme Court of India2007#580 most cited

What is Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd. authority for?

Reassessment proceedings under Section 147 can be initiated even if only an intimation under Section 143(1) was issued, as such an intimation does not constitute a full assessment. In such cases, the Assessing Officer merely needs to have reason to believe that income has escaped assessment, based on tangible material.

167

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Asstt. CIT v. Rajesh Jhaveri Stock Brokers · Section 147 · Section 148 · Section 143(1) intimation · Section 143(3) assessment · income escaping assessment · reassessment validity · tangible material · reason to believe · distinction between intimation and assessment

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 142(1)Section 143(1)Section 69CSection 132

Issues it is cited on

section 147(a)fresh tangible materialfull and true disclosuresection 148(2)section 151(1)mere change of opinionincome escaping assessmentborrowed satisfactionlive linksection 151(2)tangible materialshare capital and share premium

Judgments citing Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.

ITO 6(3)(2), Mumbai vs. Jaydeep Profiles P.Ltd, Mumbai

ITA 3236/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5th floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AAACJ8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/…

Jaydeep Profiles Pvt. Ltd., Mumbai vs. ITO WD 6 (3)(2), Mumbai

ITA 2698/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5th floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AAACJ8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/…

A.C.I.T.-20(3), Mumbai vs. Mrs. Varsha P. Shah, Mumbai

Appeal of the revenue is allowed for statistical purposes and matter is restored back to the file of Ld

ITA 2054/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Sept 2018AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am आयकरअपीलसं./ I.T.A. No. 2054/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: Shri Ram Tiwari, DRFor Respondent: Shri Sanjay Parikh, AR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 2054/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) Mrs. Varsha P. Shah, ACIT - 20(3), Room no. 615, 6th floor, Prop. M/s Dynamo Stamping Industry, Piramal Chambers, Parel, बिधम/ 234/26, 2nd floor, Om Mumbai-400 012. Vs. Niwas, R. A. Kidwai Road, Wadala, Mumbai-400031. स्थायीलेखासं./जीआइआरसं./ PAN No. AAQPS4783G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Ram Tiwari, DR प्रत्यथीकीओरसे/Respondentby : Shri Sanjay Parikh, AR स…

DCIT Cen Cir 2(1), Mumbai vs. United Stock Exchange of India Ltd, Mumbai

ITA 541/MUM/2017[2009-10]Status: DisposedITAT Mumbai12 Sept 2018AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.541/Mum/2017 (िनधा"रणवष" / Assessment Year: 2009-10) Deputy Commissioner Of Income Tax United Stock Exchange Of India Ltd. (Since Merged With Bse Limited) Central Circle-2(1) बनाम/ 25Th Floor (West Wing), P.J. Towers Room No.804,8Th Floor Vs. Dalal Street, Fort Old Cgo Building, Annex Mumbai-400 001 M.K.Road,Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcu-0464-G (अपीलाथ"/Appellant) (""थ" / Respondent) : & Cross Objection No.103/Mum/2018 (िनधा"रणवष" / Assessment Year: 2009-10) United Stock Exchange Of India Ltd. Deputy Commissioner Of Income (Since Merged With Bse Limited) Tax Central Circle-2(1) बनाम/ 25Th Floor (West Wing), P.J. Towers Room No.804,8Th Floor Vs. Dalal Street, Fort Old Cgo Building, Annex Mumbai-400 001 M.K.Road,Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcu-0464-G (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Vijay Mehta, Ld. ARFor Respondent: Vidisha Kalra, Ld. CIT DR
Section 132Section 132(1)Section 132ASection 139Section 143(3)Section 153ASection 153A(1)Section 3

…ITA No.541/Mum/2017 &Co.No.103/Mum/2018 United Stock Exchange of India Ltd. Assessment Year: 2009-10 आयकर अपीलीय अिधकरण “एफ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.541/Mum/2017 (िनधा"रणवष" / Assessment Year: 2009-10) Deputy Commissioner of Income Tax United Stock Exchange of India Ltd. (since merged with BSE Limited) Central Circle-2(1) बनाम/ 25th Floor (West Wing), P.J. Towers Room No.804,8th Floor Vs. Dalal Street, Fort Old CGO Bu…

ITO, New Delhi vs. Shri Sajjan Kumar Goel, New Delhi

In the result, appeal filed by Revenue is dismissed

ITA 850/DEL/2012[2003-04]Status: DisposedITAT Delhi02 Aug 2018AY 2003-04

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year 2003-04

For Appellant: Shri Ved Jain, AdvFor Respondent: Sh. S.S. Rana, CIT, D.R
Section 131Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year 2003-04 ITO, Ward 19(2) Sh. Sajjan Kumar Goel Room No.216, D Block vs. E 194, Ashok Vihar Vikas Bhawan Phase I I.P. Estate New Delhi 110 052 New Delhi 110 002 Pan: AAGPG0872J (Appellant) (Respondent) For Department : Sh. S.S. Rana, CIT, D.R. For Assessee : Shri Ved Jain, Adv. Date of Hearing : 19.06.2018 Date of Pronouncement : 02.08.2018 ORDER PER SUCHITRA KAMBLE, J.M. This appeal is filed by the Revenue against the order dated 02.12.2011 passe…

DCIT-9(1)(2), Mumbai vs. Atc India Tower Corporation Pvt. Ltd, Mumbai

In the result, appeal filed by assessee is allowed

ITA 2620/MUM/2016[2008-09]Status: DisposedITAT Mumbai31 Jul 2018AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singhin The Matter Of Deputy Commissioner Of Income-Tax -9(2) Room No. 260A, 2Nd Floor, Aayakar Bhawan, M. K. Road, Mumbai-400020 ------- Appellant/ Revenue (Revenue Through Sh. Rajesh Kumar Yadav Sr Dr Versus M/S Atc India Tower Corporation, 404, 4Th Floor, Skyline Icon, Andheri Kurla Road, Andheri East, Mumbai- 400049 Pan: Aajcs7669H -------- Respondent / Assessee (Assessee Through Sh. Satyen Sethi Advocate Reserve For Order : 02.05.2018 Date Of Pronouncement : 31.07.2018 Order Under Section 254(1) Of Income -Tax Act Per Pawan Singh; 1. This Appeal By Revenue Under Section 253 Of Income-Tax Act Is Directed Against The Order Of Commissioner (Appeals)-16, Mumbai Dated 22Nd January 2016, Which Arise From Assessment Order Passed Under Section 143(3) Read With Section 147 Dated 25Th March 2013 For Assessment Year

Section 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“A”BENCH, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER In the matter of Deputy Commissioner of Income-tax -9(2) Room No. 260A, 2nd Floor, Aayakar Bhawan, M. K. Road, Mumbai-400020 ------- Appellant/ Revenue (Revenue through Sh. Rajesh Kumar Yadav Sr DR Versus M/s ATC India Tower Corporation, 404, 4th Floor, Skyline Icon, Andheri Kurla Road, Andheri East, Mumbai- 400049 PAN: AAJCS7669H -------- Respondent / Assessee (Assessee through Sh. Satyen Sethi Advocate Reserve for order : 02.05.2018 Date of Pronouncement : 31.07.2018 Order unde…

A.C.I.T., Circle-2, Hoogly, Hooghly vs. Swapan Kumar Mondal, Hooghly

In the result, appeal of the revenue is dismissed

ITA 1952/KOL/2013[2008-09]Status: DisposedITAT Kolkata13 Jul 2018AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 Assistant Commissioner Of Income Tax, Circle-2, Hooghly……...……...………………...……..Appellant Swapan Kumar Mondal..…….…..…….……………………..…………………………………..……….…..Respondent Uttarayan Station Road Chinsurah R.S. Dist. Hooghly Pin – 712 102 [Pan : Aedpm 6336 A]

Section 133ASection 143(1)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2008-09 Assistant Commissioner of Income Tax, Circle-2, Hooghly……...……...………………...……..Appellant Swapan Kumar Mondal..…….…..…….……………………..…………………………………..……….…..Respondent Uttarayan Station Road Chinsurah R.S. Dist. Hooghly PIN – 712 102 [PAN : AEDPM 6336 A] Appearances by: Shri Subash Agarwal, Advocate, appeared on behalf of the assessee. Shri Saurabh Kumar, Addl. CIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : April…

Idhasoft Ltd., Mumbai vs. DCIT - 15(2)(1), Mumbai

ITA 5139/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2007-08 M/S Idhasoft Ltd. Dcit-15(2)(1), 3, Narayan Building, Room No.357, 3Rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabci6090G Assessment Year: 2007-08 Dcit-15(2)(1), M/S Idhasoft Ltd. Room No.357, 3Rd Floor 3, Narayan Building, बनाम/ Aayakar Bhavan, 23 L. N. Road, Dadar East, Vs. M. K. Road, Mumbai-400014 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabci6090G

Section 142(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, जे, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, 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 Assessment Year: 2007-08 M/s Idhasoft Ltd. DCIT-15(2)(1), 3, Narayan Building, Room No.357, 3rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AABCI6090G Assessment Year: 2007-08 DCIT-15(2)(1), M/s Idhasoft Ltd. Room No.357, 3rd Floor 3, Narayan Building,…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. M D Garments Pvt. Ltd., Kolkata

In the result, the appeal of the revenue as well as cross- objection of the assessee are dismissed

ITA 2146/KOL/2017[2009-10]Status: DisposedITAT Kolkata20 Jun 2018AY 2009-10

Bench: Shri P.M. Jagtap, Am] I.T.A. No. 2146/Kol/2017 Assessment Year: 2009-10 D.C.I.T, Central Cir – 2(1) Kolkata.........................................................................Appellant 3Rd Floor,Aayakar Bhawan Poorva, E.M. By Pass, 110, Shantipally, Kolkata – 700107 M/S. M.D. Garments Pvt. Ltd. …………………………………………………………………Respondent 156, M.G. Road, 1St Floor, Kolkata – 700 007 [Pan : Aadcm 5555 C] C.O. No. 38/Kol/2018 (Arising Out Of Ita No. 2146/Kol/2017) Assessment Year: 2009-10 M/S. M.D. Garments Pvt. Ltd. ……………………………………………………………Cross-Objector 156, M.G. Road, 1St Floor, Kolkata – 700 007 [Pan : Aadcm 5555 C] D.C.I.T, Central Cir – 2(1) Kolkata....................................................................Respondent 3Rd Floor,Aayakar Bhawan Poorva, E.M. By Pass, 110, Shantipally, Kolkata – 700107 Appearances By: Shri Robin Choudhury, Addl. Cit Appearing On Behalf Of The Revenue Shri R.P. Agarwal, Sr. Counsel & Shri Nirav Sheth, Aca Appearing On Behalf Of The Assessee Date Of Concluding The Hearing : May 25, 2018 Date Of Pronouncing The Order : June 20, 2018 Order Per P.M. Jagtap, Am This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit (A) – 20, Kolkata Dated 18.07.2017 & The Same Is Being Disposed Of Along With The Cross-Objection Filed By The Assessee Being C.O. No. 38/Kol/2018. 2 I.T.A. No. 2146/Kol/2017 & C.O. No. 38/Kol/2018 Assessment Year 2009-10 M/S. M.D. Garments Pvt. Ltd.

Section 139Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri P.M. Jagtap, AM] I.T.A. No. 2146/Kol/2017 Assessment Year: 2009-10 D.C.I.T, CENTRAL CIR – 2(1) Kolkata.........................................................................Appellant 3rd Floor,Aayakar Bhawan Poorva, E.M. By Pass, 110, Shantipally, Kolkata – 700107 M/s. M.D. Garments Pvt. Ltd. …………………………………………………………………Respondent 156, M.G. Road, 1st Floor, Kolkata – 700 007 [PAN : AADCM 5555 C] C.O. No. 38/Kol/2018 (Arising out of ITA No. 2146/Kol/2017) Assessment Year: 2009-10 M/s. M.D. Garments Pvt. Ltd. ……………………………………………………………Cro…

Usha Agarwal, Agra vs. ITO 4(4), Agra

In the result, the appeal is allowed

ITA 167/AGR/2018[2007-08]Status: DisposedITAT Agra19 Jun 2018AY 2007-08

Bench: Shri A. D. Jain

Section 147Section 148Section 234ASection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER I.T.A No. 167/Agra/2018 (ASSESSMENT YEAR-2007-08) Smt. Usha Agarwal, Vs..ITO,-4(4), 95-Kaveri Kunj, Phase-II, Kamla Agra. Nagar, Agra. PAN No.ABTPA2565N (Assessee) (Revenue) Assessee by Shri Anurag Sinha, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 30.05.2018 Date of Pronouncement 19.06.2018 ORDER This is assessee’s appeal for A.Y. 2007-08, taking the following grounds: “1. BECAUSE, upon due consideration of facts and in the overall circumstances of the case 'appellant' denies its liability t…

Mohd Rizwan Mohd Kallan Khan, Mumbai vs. Income Tax Officer 26(3)(4), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 1141/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 May 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singhmd. Rizwan Mohd Kallan Ito 26(3)(4) Room No. 711, 7Th Floor, Khan, Plot No. 603, Flat No.13, Bldg No. 7 D, Bombay Taxi C-11, Pratyakshakar Bhavan, Men’S Co-Operative Society, Vs. Bandra (East), Mumbai-51. Lbs Marg, Kurla (West), Mumbai-400070 Pan: Agjpk2270K Appellant Respondent Appellant By : Shri Vimal Punmiya (Ar) Respondent By : Shri Rajesh Kumar Yadav (Ar) Date Of Hearing :25.04.2018 Date Of Pronouncement : 31.05.2018 Order Per Pawan Singh; 1. The Instant Appeal By Assessee Under Section 253 Of The Income-Tax Act (The Act) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Shri Rajesh Kumar Yadav (AR)
Section 143Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 234ASection 253Section 274Section 3

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Md. Rizwan Mohd Kallan ITO 26(3)(4) Room No. 711, 7th Floor, Khan, Plot No. 603, Flat No.13, Bldg No. 7 D, Bombay Taxi C-11, Pratyakshakar Bhavan, Men’s Co-operative Society, Vs. Bandra (East), Mumbai-51. LBS Marg, Kurla (West), Mumbai-400070 PAN: AGJPK2270K Appellant Respondent Appellant by : Shri Vimal Punmiya (AR) Respondent by : Shri Rajesh Kumar Yadav (AR) Date of Hearing :25.04.2018 Date of Pronouncement : 31.05.2018 ORDER PER PAWAN SINGH, JUDICIAL MEMBER; 1. The insta…

Shri Sudeep Mahendrabhai Shah, Surat vs. The Income Tax Officer, Ward1(3)(5), Surat

In the result, the appeal of the assessee is partly allowed

ITA 2423/AHD/2016[2008-09]Status: DisposedITAT Surat28 May 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meena

Section 132(4)Section 143Section 147Section 148

…Sudeep Mahendrabhai Shah vs. ITO-1(3) (5) Surat/I.T.A. No.2423/Ahd/2016/A.Y.08-09 Page 1 of 38 +आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "ाियक सद" तथा "ी ओ.पी.मीना, लेखा सद" के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER I.T.A. No.2423/Ahd/2016/SRT: Assessment Year: 2008-09 Shri Sudeep Mahendrabhai Shah, Vs. Income Tax Officer, 807, Sterling Apartment, Ward-1(3) (5), Surat. Nr. Priya Hotel, Athwalines, Surat – 395 0041. PAN: AHHPS 2944M अपीलाथ" Appellant ""थ"/Respondent Shri Rasesh Shah, CA िनधा"रती की ओर से…

SHI vs. Hambho Narayan Trust, Mumbai

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

ITA 3029/MUM/2016[2005-06]Status: DisposedITAT Mumbai19 Apr 2018AY 2005-06

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3029/Mum/2016 (नििाारण वर्ा / Assessment Year: 2005-06) बिाम/ M/S. Shivshambho Narayan Ddit (Exmp) 1(2) Trust, 5T H Floor, Geetai Chs Ltd., Piramal Chambers , V. 716/744, Pandhare Chawl Parel, Lal Baug, Compound, Mumbai 400013 Dagdi Chawl, B.J Marg, Byculla (W), Mumbai 400011 स्थायी ऱेखा सं./ Pan : Aadts8307B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri K. Shivram and Ms.Neelam C. JadhavFor Respondent: Shri. V Justin
Section 1Section 12ASection 143(3)Section 148Section 151

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.3029/Mum/2016 (नििाारण वर्ा / Assessment Year: 2005-06) बिाम/ M/s. Shivshambho Narayan DDIT (Exmp) 1(2) Trust, 5t h Floor, Geetai CHS Ltd., Piramal Chambers , v. 716/744, Pandhare Chawl Parel, Lal Baug, Compound, Mumbai 400013 Dagdi Chawl, B.J Marg, Byculla (W), Mumbai 400011 स्थायी ऱेखा सं./ PAN : AADTS8307B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri K. Shivram and Ms.Neelam C. Jadha…

Siya Real Estate Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 865/DEL/2013[2008-09]Status: DisposedITAT Delhi20 Dec 2017AY 2008-09

Bench: Sh. N. K. Sainiita No. 865/Del/2013 : Asstt. Year : 2008-09 Siya Real Estate Pvt. Ltd., Vs Income Tax Officer, Up-12, Pitampura, Ward-8(4), New Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaics7889N Assessee By : Smt. Rano Jain, Adv. & Sh. Ashish Chadha, Adv. Revenue By : Sh. T. Vasanthan, Sr. Dr Date Of Hearing : 21.09.2017 Date Of Pronouncement : 20.12.2017 Order This Is An Appeal By The Assessee Against The Order Dated 21.12.2012 Of Ld. Cit(A)-Xi, New Delhi.

For Appellant: Smt. Rano Jain, Adv. &For Respondent: Sh. T. Vasanthan, Sr. DR
Section 143(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 865/Del/2013 : Asstt. Year : 2008-09 Siya Real Estate Pvt. Ltd., Vs Income Tax Officer, UP-12, Pitampura, Ward-8(4), New Delhi-110034 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAICS7889N Assessee by : Smt. Rano Jain, Adv. & Sh. Ashish Chadha, Adv. Revenue by : Sh. T. Vasanthan, Sr. DR Date of Hearing : 21.09.2017 Date of Pronouncement : 20.12.2017 ORDER This is an appeal by the assessee against the order dated 21.12.2012 of ld. CIT(A)-XI, New Delhi. 2. Following grounds have been raised in thi…

ITO, Ward-11(1), Kolkata vs. M/S. Srei Capital Markets Ltd., Kolkata

In the result, Revenue’s appeal is dismissed as infructuous

ITA 2196/KOL/2014[2008-2009]Status: DisposedITAT Kolkata22 Sept 2017AY 2008-2009

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2008-09

Section 143(1)Section 147Section 148

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2008-09 Income Tax Officer, V/s. M/s Srei Capital Markets Ward-11(1), P-7, Ltd. 86C, Topsia Road, Chowringhee Square, (South), Kolkata-46 6th Floor, Aayakar [PAN No.AAGCS 8875 A] Bhawan, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent C.O. No.05/Kol/2015 (a/o ITA No.2196/Kol/2014) Assessment Year: 2008-09 M/s Srei Capital V/s. Income Tax Officer, Ward- 11(1), Aayakar Bhawan, 6th Markets Ltd. 86C, Topsi…

ACIT, New Delhi vs. M/S. Deesons Traders, New Delhi

ITA 4924/DEL/2014[2005-06]Status: DisposedITAT Delhi18 Sept 2017AY 2005-06

Bench: Shri B.P. Jain & Shri Kuldip Singh

For Appellant: Shri Arun Kumar Yadav, Sr.DRFor Respondent: Shri Ved Jain, CA &
Section 142(2)Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA.No.4924/Del./2014 (Assessment Year 2005-2006) Asstt. Commissioner of M/s. Deesons Traders, Income Tax, vs. J-3, New Mahabir Nagar, Circle-26(1), New Delhi. Main Najafgarh Road, New Delhi – 110 018. PAN AAAFD2439G (Appellant) (Respondent) Assessee By : Shri Arun Kumar Yadav, Sr.DR Revenue By : Shri Ved Jain, CA & Shri Ashish Goyal, CA Date of Hearing: 24.08.2017 Date of Order : 18.09.2017 ORDER PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Assistant Com…

Mohd. Zammer Cutterwala, Mumbai vs. Asst CIT 17(3), Mumbai

ITA 3314/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Sept 2017AY 2011-12
For Appellant: Shri Rakesh Joshi-ARFor Respondent: Ms. Arju Garodia-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 54G

…3314/M/15-Zammer Cutterwala आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “जेजेजेजे ” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “J”Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा एवं पवन "सह पवन "सह, "याियक लेखा सद"य सद"य एवं "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं पवन "सह पवन "सह "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Pawan Singh, Judicial Member अपील संसंसंसं./I.T.A./3314/Mum/2015, िनधा"रण वष" /Assessment Year: 2011-12 आयकर अपील िनधा"रण वष" आयकर आयकर आयकर अपील अपील िनधा"रण िन…

D.C.I.T., Circle-10, Kolkata vs. M/S Vatican Commercial Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2623/KOL/2013[2004-2005]Status: DisposedITAT Kolkata26 Jul 2017AY 2004-2005

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

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 14A

…I.T.A. No. 2623/KOL./2013 Assessment Year: 2004-2005 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2623/KOL/ 2013 Assessment Year: 2004-2005 Deputy Commissioner of Income Tax,.................................Appellant Circle-10, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, 3 rd Floor, Kolkata-700 069 -Vs.- M/s. Vatican Commercial Limited,.......................................Respondent Vaibhav, 4, Lee Road, Kolkata-700 020 [PAN: AAACV 0690 G] Appearances by: Shri M.K. Cha…

M/S Grand Slam Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed partly for statistical purpose

ITA 1791/DEL/2013[2003-04]Status: DisposedITAT Delhi09 Jun 2017AY 2003-04

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2003-04

Section 131Section 13aSection 143(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2003-04 Vs. Income Tax Officer, Ward -12(2), M/s. Grand Slam Pvt. Ltd., G-5, IInd Floor, Hauz Khas Market, New Delhi New Delhi PAN : AAACG0268R (Appellant) (Respondent) Appellant by Sh. Anil Bhalla, AR Respondent by Sh. Amril Lal, Sr. DR Date of hearing 24.04.2017 Date of pronouncement 09.06.2017 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 11/02/2013 of the Ld. Commissioner of Income-tax (Appeals)-XV, New Delhi…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6802/DEL/2013[2004-05]Status: DisposedITAT Delhi31 May 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…