Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta v. CIT

300 ITR 231Supreme Court of India2008#1758 most cited

What is Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta v. CIT authority for?

Circulars issued by the CBDT are binding on Income Tax Authorities.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

Azadi Bachao Andolan · Pradip J Mehta v CIT · CBDT circulars binding · Income Tax Authorities · Supreme Court decisions · tax effect · appeal maintainability

Issues it is cited on

section 13(2)(c)section 144(b)advancement of general public utilitysection 12a(a)section 13(2)section 11(4a)section 13(3)section 13(1)(c)section 11(1)(a)section 13(1)section 40a(2)section 11(1)

Judgments citing Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta v. CIT

M/S Indian Farmers Fertiliser Cooperative Ltd., New Delhi vs. Pr CIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2487/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Sept 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri J.S. Reddy

For Appellant: Sh. Vijay Ranjan, Adv. Sh. Vartik RFor Respondent: Sh. A.K. Saroha, CIT(DR)
Section 263Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER I.T.A. No. 2487/Del/2016 A.Y. : 2010-11 M/s Indian Farmers Fertilizers VS. PR. CIT, DELHI-11 ROOM NO. 2402, 24TH FLOOR, Cooperative Ltd., IFFCO Sadan, C-1, District Centre, E-2, CIVIC CENTRE, Saket Place, NEW DELHI New Delhi – 110 017 (PAN: AAAAI0050M (APPELLANT) (RESPONDENT) Assessee by : Sh. Vijay Ranjan, Adv. Sh. Vartik R. Choksi, CA & Ms. IRA R. Kapoor, CA, Sh. Atul Chabbra, CA Department by : Sh. A.K. Saroha, CIT(DR) Date of Hearing : 31-08-2016 Date of Order : 19…

ITO 2(1)(1), Mumbai vs. Abhiman System & Software Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 3556/MUM/2011[2004-05]Status: DisposedITAT Mumbai18 May 2016AY 2004-05

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5448/Mum/2010 & 3555/Mum/2011 ("नधा"रण वष" / Assessment Year: 2003-04 & 2004-05) Income Tax Officer 2(1)(1) M/S. Abhi-Man Steel Ltd. बनाम/ Room No. 575, 5Th Floor, A1/A2, Apeksha Enclave, Vs. Aayakar Bhavan, M.K.Marg, Mahavir Nagar, Mumbai - 400020 Kandiwali(W), Mumbai - 400067 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacca0212F

For Appellant: NoneFor Respondent: Shri. Somanath S. Ukkali

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5448/Mum/2010 & 3555/Mum/2011 ("नधा"रण वष" / Assessment Year: 2003-04 & 2004-05) Income Tax Officer 2(1)(1) M/s. Abhi-Man Steel Ltd. बनाम/ Room No. 575, 5th Floor, A1/A2, Apeksha Enclave, Vs. Aayakar Bhavan, M.K.Marg, Mahavir Nagar, Mumbai - 400020 Kandiwali(W), Mumbai - 400067 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCA0212F आयकर अपील सं/ I.T.A. No. 3556/Mum/2011 ("नधा"रण वष" / Assessment Year: 2004-05) Inco…

ITO 2(1)(1), Mumbai vs. Abhiman Steel Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 3555/MUM/2011[2004-05]Status: DisposedITAT Mumbai18 May 2016AY 2004-05

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5448/Mum/2010 & 3555/Mum/2011 ("नधा"रण वष" / Assessment Year: 2003-04 & 2004-05) Income Tax Officer 2(1)(1) M/S. Abhi-Man Steel Ltd. बनाम/ Room No. 575, 5Th Floor, A1/A2, Apeksha Enclave, Vs. Aayakar Bhavan, M.K.Marg, Mahavir Nagar, Mumbai - 400020 Kandiwali(W), Mumbai - 400067 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacca0212F

For Appellant: NoneFor Respondent: Shri. Somanath S. Ukkali

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5448/Mum/2010 & 3555/Mum/2011 ("नधा"रण वष" / Assessment Year: 2003-04 & 2004-05) Income Tax Officer 2(1)(1) M/s. Abhi-Man Steel Ltd. बनाम/ Room No. 575, 5th Floor, A1/A2, Apeksha Enclave, Vs. Aayakar Bhavan, M.K.Marg, Mahavir Nagar, Mumbai - 400020 Kandiwali(W), Mumbai - 400067 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCA0212F आयकर अपील सं/ I.T.A. No. 3556/Mum/2011 ("नधा"रण वष" / Assessment Year: 2004-05) Inco…

ITO 2(1)(1), Mumbai vs. Abhiman Steel Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 5448/MUM/2010[2003-04]Status: DisposedITAT Mumbai18 May 2016AY 2003-04

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5448/Mum/2010 & 3555/Mum/2011 ("नधा"रण वष" / Assessment Year: 2003-04 & 2004-05) Income Tax Officer 2(1)(1) M/S. Abhi-Man Steel Ltd. बनाम/ Room No. 575, 5Th Floor, A1/A2, Apeksha Enclave, Vs. Aayakar Bhavan, M.K.Marg, Mahavir Nagar, Mumbai - 400020 Kandiwali(W), Mumbai - 400067 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacca0212F

For Appellant: NoneFor Respondent: Shri. Somanath S. Ukkali

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5448/Mum/2010 & 3555/Mum/2011 ("नधा"रण वष" / Assessment Year: 2003-04 & 2004-05) Income Tax Officer 2(1)(1) M/s. Abhi-Man Steel Ltd. बनाम/ Room No. 575, 5th Floor, A1/A2, Apeksha Enclave, Vs. Aayakar Bhavan, M.K.Marg, Mahavir Nagar, Mumbai - 400020 Kandiwali(W), Mumbai - 400067 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCA0212F आयकर अपील सं/ I.T.A. No. 3556/Mum/2011 ("नधा"रण वष" / Assessment Year: 2004-05) Inco…

DCIT RG 9(1), Mumbai vs. Ayushakti Ayurved P.Ltd, Mumbai

Appeal of the Revenue is dismissed

ITA 4850/MUM/2013[2001-02]Status: DisposedITAT Mumbai11 May 2016AY 2001-02

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4850/Mum/2013 ("नधा"रण वष" / Assessment Year: 2001-02) Dy. Commissioner Of Income बनाम/ M/S. Ayushakti Ayurved Tax Range 9(1) Pvt. Ltd. Vs. Room No.223, C-47, Pravasi Indl. Estate, Aayakar Bhavan, M.K.Road, 1St Floor, Off. Aarey Road, Mumbai - 400020 Goregaon (E) Mumbai - 400063 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd0724B

For Appellant: Shri Arpan K. MehtaFor Respondent: Ms. Arju Garodia

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4850/Mum/2013 ("नधा"रण वष" / Assessment Year: 2001-02) Dy. Commissioner of Income बनाम/ M/s. Ayushakti Ayurved Tax Range 9(1) Pvt. Ltd. Vs. Room No.223, C-47, Pravasi Indl. Estate, Aayakar Bhavan, M.K.Road, 1st Floor, Off. Aarey Road, Mumbai - 400020 Goregaon (E) Mumbai - 400063 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACD0724B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Shri Arpan K. Mehta Departm…

ACIT 15(2), Mumbai vs. Ashok Jasraj Jain, Mumbai

Appeals of the Revenue are dismissed

ITA 7903/MUM/2011[2008-09]Status: DisposedITAT Mumbai10 May 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4521/Mum/11 & I.T.A No.7903/Mum/2011 (िनधा"रण वष" / Assessment Year: 2007-08 & 2008-09) Assistant Commissioner Of बनाम/ Shri Ashok Jasraj Jain Income Tax 15(2) 45/12, 2Nd Floor, Vs. Matru Mandir, Room Rakotwala Building, No.113, Tardeo, Ist Carpenter Street, Mumbai - 400008 Mumbai - 400004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaopj2690M (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Ms. Neha ParanjpeFor Respondent: Shri R.R.Rastogi

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद", एवं "ी अमरजीत िसंह, "ाियक सद", के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4521/Mum/11 & I.T.A No.7903/Mum/2011 (िनधा"रण वष" / Assessment Year: 2007-08 & 2008-09) Assistant Commissioner of बनाम/ Shri Ashok Jasraj Jain Income Tax 15(2) 45/12, 2nd Floor, Vs. Matru Mandir, Room Rakotwala Building, No.113, Tardeo, Ist Carpenter Street, Mumbai - 400008 Mumbai - 400004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOPJ2690M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee by: Ms. Neha Paranjpe Dep…

ACIT 15(2), Mumbai vs. Ashok Jasraj Jain, Mumbai

Appeals of the Revenue are dismissed

ITA 4521/MUM/2011[2007-08]Status: DisposedITAT Mumbai10 May 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4521/Mum/11 & I.T.A No.7903/Mum/2011 (िनधा"रण वष" / Assessment Year: 2007-08 & 2008-09) Assistant Commissioner Of बनाम/ Shri Ashok Jasraj Jain Income Tax 15(2) 45/12, 2Nd Floor, Vs. Matru Mandir, Room Rakotwala Building, No.113, Tardeo, Ist Carpenter Street, Mumbai - 400008 Mumbai - 400004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaopj2690M (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Ms. Neha ParanjpeFor Respondent: Shri R.R.Rastogi

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद", एवं "ी अमरजीत िसंह, "ाियक सद", के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4521/Mum/11 & I.T.A No.7903/Mum/2011 (िनधा"रण वष" / Assessment Year: 2007-08 & 2008-09) Assistant Commissioner of बनाम/ Shri Ashok Jasraj Jain Income Tax 15(2) 45/12, 2nd Floor, Vs. Matru Mandir, Room Rakotwala Building, No.113, Tardeo, Ist Carpenter Street, Mumbai - 400008 Mumbai - 400004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOPJ2690M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee by: Ms. Neha Paranjpe Dep…

ACIT 15(1), Mumbai vs. Oasis International, Mumbai

Appeal of the Revenue is dismissed

ITA 3960/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Apr 2016AY 2010-11

Bench: Shri D. Karunakara Rao,Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3960/Mum/14 ("नधा"रण वष" / Assessment Year: 2010-11) Acit 15(1) M/S. Oasis International बनाम/ Room No.104, Matru Mandir No.12-C, 2Nd Floor, Vs. 1St Floor, Tardeo Road, Wool House, 222, Mumbai - 400007 Maulana Azad Road, Mumbai - 400008 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfo9987F

For Appellant: Shri Pravin R. RaiyaniFor Respondent: Shri Durga Dutt

…आयकर अपील"य अ"धकरण,“सी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO,AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3960/Mum/14 ("नधा"रण वष" / Assessment Year: 2010-11) ACIT 15(1) M/s. Oasis International बनाम/ Room No.104, Matru Mandir No.12-C, 2nd Floor, Vs. 1st Floor, Tardeo Road, Wool House, 222, Mumbai - 400007 Maulana Azad Road, Mumbai - 400008 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABFO9987F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Shri Pravin R. Raiyani Department by: Shri Durga Dutt सुनवाई क" तार"ख / Date of Hearing: 01.0…

ITO 22(2)-1, Navi Mumbai vs. B.S.B. Kalwani (HUF), Mumbai

Appeal of the Revenue is dismissed

ITA 1898/MUM/2009[2005-2006]Status: DisposedITAT Mumbai01 Apr 2016AY 2005-2006

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1898/M/09 ("नधा"रण वष" / Assessment Year: 2005-06) Income Tax Officer 22(2)(1) B.S.B. Kalwani (Huf) बनाम/ 4Th Floor, Tower 6, A-18, Chandra Apartment, Vs. Vashi Rly. Std. Bldg., Opp. Diamond Garden, Vashi, S.T.Road, Navi Mumbai - 400703 Chembur, Mumbai - 400071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aachb5248M

For Appellant: Shri B.V. JhaveriFor Respondent: Shri N.P.Singh

…आयकर अपील"य अ"धकरण,“बी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1898/M/09 ("नधा"रण वष" / Assessment Year: 2005-06) Income Tax Officer 22(2)(1) B.S.B. Kalwani (HUF) बनाम/ 4th Floor, Tower 6, A-18, Chandra Apartment, Vs. Vashi Rly. Std. Bldg., Opp. Diamond Garden, Vashi, S.T.Road, Navi Mumbai - 400703 Chembur, Mumbai - 400071 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACHB5248M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by: Shri B…

ACIT 11(1), Mumbai vs. Eagle Films, Mumbai

Appeal of the Revenue is dismissed

ITA 6465/MUM/2013[2010-11]Status: DisposedITAT Mumbai30 Mar 2016AY 2010-11

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6465/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Assistant Commissioner Of M/S. Eagle Films बनाम/ Income Tax 11(1) 220, Famous Cine Building, Vs. Room No.439, Dr.E.Moses Road, Aayakar Bhavan, M.K.Marg, Mahalaxmi, Mumbai - 400020 Mumbai - 400011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafe3147N

For Appellant: Shri Prakash K. JotwaniFor Respondent: Shri. Chandrajit Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6465/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Assistant Commissioner of M/s. Eagle Films बनाम/ Income Tax 11(1) 220, Famous Cine Building, Vs. Room No.439, Dr.E.Moses Road, Aayakar Bhavan, M.K.Marg, Mahalaxmi, Mumbai - 400020 Mumbai - 400011 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFE3147N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Shri Prakash K. Jotwani Department by: Shri. Chandrajit…

DCIT Cir 3(3), Mumbai vs. Transwarranty Advisors P.Ltd, Mumbai

Appeal of the Revenue is dismissed

ITA 1925/MUM/2012[2006-07]Status: DisposedITAT Mumbai21 Mar 2016AY 2006-07

Bench: S/Shri B.R.Baskaran & Amarjit Singh

For Appellant: Shri M.SubramanianFor Respondent: Shri Vishwas Jadhav

…आयकर अपील"य अ"धकरण,“ ‘ई’” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य यवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE S/SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER I.T.A. No.1925/M/12 ("नधा"रण वष" / Assessment Year: 2006-07) Assistant Commissioner of M/s. Transwarranty बनाम/ Income Tax Circle3 (3) Advisors Pvt. Ltd. Vs. Room No.609, 6th Floor, 403, Regent Chambers, Aayakar Bhavan, M.K.Road, Nariman Point, Mumbai - 400020 Mumbai - 400021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACT3718P (अपीलाथ" /Appellant) .. (""यथ" / Respondent…

DCIT (OSD) 8(2), Mumbai vs. Prashant Mangesh Kamat, Mumbai

Appeal of the Revenue is dismissed

ITA 6487/MUM/2013[2010-11]Status: DisposedITAT Mumbai04 Mar 2016AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6487/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Deputy Commissioner Of Shri Prashant Mangesh बनाम/ Income Tax 8(2) (Osd) Kamat Vs. Room No.209, 2Nd Floor, 2102, Evita Central Avenue, Aayakar Bhavan, M.K.Road, Hiranandani Gardens, Mumbai - 400020 Powai Mumbai - 400076 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aejpk4864R

For Appellant: Shri Lalchand ChoudharyFor Respondent: Shri Ashish Heliwal

…आयकर अपील"य अ"धकरण,“सी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6487/M/13 ("नधा"रण वष" / Assessment Year: 2010-11) Deputy Commissioner of Shri Prashant Mangesh बनाम/ Income Tax 8(2) (OSD) Kamat Vs. Room No.209, 2nd Floor, 2102, Evita Central Avenue, Aayakar Bhavan, M.K.Road, Hiranandani Gardens, Mumbai - 400020 Powai Mumbai - 400076 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEJPK4864R (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee b…

DCIT 22(1), Navi Mumbai vs. Chhabil P. Patel, Mumbai

Appeal of the Revenue is dismissed

ITA 1391/MUM/2011[2007-08]Status: DisposedITAT Mumbai04 Mar 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1391/M/11 ("नधा"रण वष" / Assessment Year: 2007-08) Asstt. Commissioner Of Shri Chhabil P. Patel बनाम/ Income Tax 22(1) 910, Krushal Commercial Vs. 4Th Floor, Tower 6, Building, M. G. Road, Vashi Rly. Stn. Bldg., Chembur(W), Vashi, Mumbai - 400089 Navi Mumbai - 400703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaapp5168J

For Appellant: Shri Pramod Kumar ParidaFor Respondent: Shri Ashish Heliwal

…आयकर अपील"य अ"धकरण,“सी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1391/M/11 ("नधा"रण वष" / Assessment Year: 2007-08) Asstt. Commissioner of Shri Chhabil P. Patel बनाम/ Income Tax 22(1) 910, Krushal Commercial Vs. 4th Floor, Tower 6, Building, M. G. Road, Vashi Rly. Stn. Bldg., Chembur(W), Vashi, Mumbai - 400089 Navi Mumbai - 400703 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAPP5168J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by:…

DCIT 24(2), Mumbai vs. Mudra Securities, Mumbai

Accordingly, Assessee’s appeal A.Y. 2008-09 is partly allowed and Revenue’s appeal for A

ITA 340/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Feb 2016AY 2009-10

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6168/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) M/S. Mudra Securities Jt. Commissioner Of Income बनाम/ 401/402, Business Classic, Tax Range 24(2) Vs. Chincholi Bunder Road, Mumbai Malad (West), Mumbai - 400064

For Appellant: Shri Sunil HirawatFor Respondent: Shri S.K.Mishra
Section 143(2)Section 14ASection 44A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘बी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6168/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) M/s. Mudra Securities Jt. Commissioner of Income बनाम/ 401/402, Business Classic, Tax Range 24(2) Vs. Chincholi Bunder Road, Mumbai Malad (West), Mumbai - 400064 आयकर अपील सं/ I.T.A. No.340/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Dy. Commissioner of Income M/s. Mudra Securities बनाम/ Tax 24(2) 401/402, Business…

Mudra Securities, Mumbai vs. Jt, CIT., Range-24(2), Mumbai

Accordingly, Assessee’s appeal A.Y. 2008-09 is partly allowed and Revenue’s appeal for A

ITA 6168/MUM/2011[2008-09]Status: DisposedITAT Mumbai05 Feb 2016AY 2008-09

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6168/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) M/S. Mudra Securities Jt. Commissioner Of Income बनाम/ 401/402, Business Classic, Tax Range 24(2) Vs. Chincholi Bunder Road, Mumbai Malad (West), Mumbai - 400064

For Appellant: Shri Sunil HirawatFor Respondent: Shri S.K.Mishra
Section 143(2)Section 14ASection 44A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘बी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6168/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) M/s. Mudra Securities Jt. Commissioner of Income बनाम/ 401/402, Business Classic, Tax Range 24(2) Vs. Chincholi Bunder Road, Mumbai Malad (West), Mumbai - 400064 आयकर अपील सं/ I.T.A. No.340/M/14 ("नधा"रण वष" / Assessment Year: 2009-10) Dy. Commissioner of Income M/s. Mudra Securities बनाम/ Tax 24(2) 401/402, Business…

DCIT 1(2), Mumbai vs. Idfc Investment Advisors Ltd, Mumbai

Appeal of the Revenue is dismissed

ITA 4873/MUM/2014[2008-09]Status: DisposedITAT Mumbai04 Feb 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4873/M/14 ("नधा"रण वष" / Assessment Year: 2008-09) Dy. Commissioner Of Income M/S. Idfc Investments बनाम/ Tax 1(2) Advisory Ltd. Vs. R. No. 535, 5Th Floor, One India Bull Centre, 841, Aayakar Bhavan, M.K.Road, Jupiter Mills Compound, Mumbai - 400020 Sentapati Bapat Marg, Mumbai - 400013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabci5524R

For Appellant: Shri Vallabh GokhaleFor Respondent: Shri Santosh Mankoskar

…s issued by the CBDT are binding on the Income Tax Authorities. For this proposition, one may gainfully refer to the decisions rendered by the Hon’ble Supreme Court in the case of Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta Vs. CIT (2008)(300 ITR 231). Hence, the latest circular issued by the CBDT (referred supra) is binding on the income tax authorities. Accordingly, we find merit in the submissions of Ld A.R that this appeal of the revenue is not maintainable, since tax effect involved in this appeal is less than Rs.10 lakhs. Accordingly, we dismiss the appeal filed by the revenue. 5. Acco…

ITO 14(2)(4), Mumbai vs. Mahasukhlal L. Sheth, Mumbai

In the result, the appeals filed by the revenue as well as the appeals of the assessee and cross-objection are dismissed

ITA 4844/MUM/2012[2009-10]Status: DisposedITAT Mumbai03 Feb 2016AY 2009-10

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.3987/Mum/ 2012 (ननधधायण वषा / Assessment Year: 2002-03)

…ed by the CBDT are binding on the Income Tax Authorities as per the decisions rendered by the Hon’ble Supreme Court in the case of 4 I.T.A. No.3987/Mum/ 2012 and other five cases. Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta Vs. CIT (2008)(300 ITR 231). Accordingly, we dismiss the appeals filed by the Revenue. 6. Since the assessee did not press the appeals as well as cross- objection filed by it, they are also dismissed. 7. In the result, the appeals filed by the revenue as well as the appeals of the assessee and cross-objection are dismissed. Pronounced accordingly on 3rd Feb., 2016. घोषणध…

Mahasukhlal L. Sheth, Mumbai vs. I.T.O. 14(2)(4), Mumbai

In the result, the appeals filed by the revenue as well as the appeals of the assessee and cross-objection are dismissed

ITA 4496/MUM/2012[2009-2010]Status: DisposedITAT Mumbai03 Feb 2016AY 2009-2010

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.3987/Mum/ 2012 (ननधधायण वषा / Assessment Year: 2002-03)

…ed by the CBDT are binding on the Income Tax Authorities as per the decisions rendered by the Hon’ble Supreme Court in the case of 4 I.T.A. No.3987/Mum/ 2012 and other five cases. Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta Vs. CIT (2008)(300 ITR 231). Accordingly, we dismiss the appeals filed by the Revenue. 6. Since the assessee did not press the appeals as well as cross- objection filed by it, they are also dismissed. 7. In the result, the appeals filed by the revenue as well as the appeals of the assessee and cross-objection are dismissed. Pronounced accordingly on 3rd Feb., 2016. घोषणध…

ITO WD 14(2)(4), Mumbai vs. Mahasukhlal L.Sheth, Mumbai

In the result, the appeals filed by the revenue as well as the appeals of the assessee and cross-objection are dismissed

ITA 3988/MUM/2012[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.3987/Mum/ 2012 (ननधधायण वषा / Assessment Year: 2002-03)

…ed by the CBDT are binding on the Income Tax Authorities as per the decisions rendered by the Hon’ble Supreme Court in the case of 4 I.T.A. No.3987/Mum/ 2012 and other five cases. Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta Vs. CIT (2008)(300 ITR 231). Accordingly, we dismiss the appeals filed by the Revenue. 6. Since the assessee did not press the appeals as well as cross- objection filed by it, they are also dismissed. 7. In the result, the appeals filed by the revenue as well as the appeals of the assessee and cross-objection are dismissed. Pronounced accordingly on 3rd Feb., 2016. घोषणध…

ITO WD 14(2)(4), Mumbai vs. Mahasukhlal L.Sheth, Mumbai

In the result, the appeals filed by the revenue as well as the appeals of the assessee and cross-objection are dismissed

ITA 3987/MUM/2012[2002-03]Status: DisposedITAT Mumbai03 Feb 2016AY 2002-03

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.3987/Mum/ 2012 (ननधधायण वषा / Assessment Year: 2002-03)

…ed by the CBDT are binding on the Income Tax Authorities as per the decisions rendered by the Hon’ble Supreme Court in the case of 4 I.T.A. No.3987/Mum/ 2012 and other five cases. Azadi Bachao Andolan (2003)(177 Taxation 775) and Pradip J Mehta Vs. CIT (2008)(300 ITR 231). Accordingly, we dismiss the appeals filed by the Revenue. 6. Since the assessee did not press the appeals as well as cross- objection filed by it, they are also dismissed. 7. In the result, the appeals filed by the revenue as well as the appeals of the assessee and cross-objection are dismissed. Pronounced accordingly on 3rd Feb., 2016. घोषणध…