Babulal C. Borana v. ITO

282 ITR 251High Court2006#736 most cited

What is Babulal C. Borana v. ITO authority for?

An assessment order becomes erroneous and prejudicial to the revenue, justifying revision under Section 263, if the Assessing Officer fails to conduct proper inquiries or apply his mind to relevant issues, such as the genuineness of purchases when corresponding sales are accepted, often leading to a remand for fresh adjudication.

138

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2024.

Also referred to as

Babulal C. Borana v. ITO · Section 263 · revision u/s 263 · erroneous and prejudicial to revenue · inadequate enquiry · non-application of mind · Assessing Officer inquiry · genuineness of purchases · sales accepted no disallowance · remand fresh adjudication · Malabar Industrial · Section 40A(iii)

Issues it is cited on

section 40a(iii)section 44afsection 262trade creditorsinadequate enquiryrevision u/s 263non application of mindsection 263(1)lack of enquirymalabar industrialsection 194asection 44a

Judgments citing Babulal C. Borana v. ITO

ACIT-13(3)(2), Mumbai vs. M/S.Middle Earth Enterprises, Mumbai

In the result, appeal filed by the Revenue as well as cross

ITA 5753/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Apr 2019AY 2011-12

Bench: Shri G. Manjunatha & Shri Ravish Sood, Assessment Year:-2011-12 Acit-13(3)(2), M/S Middle Earth Room No.229, 02Nd Floor, बनाम/ Enterprises, Aayakar Bhavan, 19/40, C-2, Seksaria Vs. M. K. Road, Industrial Estate, Off Mumbai-400020 S.V. Road, Malad (W), Mumbai-400064 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaqfm8445I

Section 133(6)Section 143(2)Section 147Section 148

…ht of the evidence which was led before the Tribunal. In the circumstances, there is no reason to take any other view of the matter. CO No.325/Mum/2018 M/s Middle Earth Enterprises 6.23 The Hon'ble Bombay High Court in the case of Babulal C. Borana vs. ITO (282 ITR 251) held that where identity of person from whom goods have been purchased and source of investment in such goods had been explained by assessee and it was established that amounts paid by the assessee by cheque for those goods had been received and further, books maintained by the assessee had not been rejected by A.O. and in fact addition was base…

Assistant Commissioner of Income Tax, Circle 3, Mumbai vs. Unitop Aquacare, Mumbai

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

ITA 566/MUM/2018[2009-10]Status: DisposedITAT Mumbai05 Apr 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri O.P. Meena, Hon'Blea.C.I.T Circle – 3 V. M/S. Unitop Aquacare Room No.2, 6Th Floor, 501, 5Th Floor, Dosti Pinnacle, Ashar I.T. Park, M.I.D.C, Plot No. E/7, Road No. 22, Wagle Industrial Estate, Mic, Wagle Estate, Thane, Mumbai – 400 604 Thane (W) – 400 604 Pan: Aabfu 6592 L (Appellant) (Respondent) M/S. Unitop Aquacare D.C.I.T Circle – 3 V. 501, 5Th Floor, Dosti Pinnacle, 6Th Floor, Ashar I.T. Park, Plot No. E/7, Road No. 22, Road No. 16-Z Mic, Wagle Estate, Wagle Industrial Estate, Thane (W) - 400604 Thane, Mumbai – 400 604 Pan: Aabfu 6592 L (Appellant) (Respondent) Assessee By : Shri Devendra Jain Department By : Shri Rajiv Gubgotra

For Appellant: Shri Devendra JainFor Respondent: Shri Rajiv Gubgotra
Section 133(6)Section 143(3)Section 147Section 148

…of the alleged bogus purchases of Rs.1,43,64,345/-, merely on surmises and conjectures relying upon non jurisdictional High Court decisions and disregarding the Honorable jurisdictional High Court decisions in the case of Babulal C. Borana v. Third ITO (2006) 282 ITR 251 (Bom.) and CIT v. Nikunj Eximp Enterprises (P) Ltd. (2013) 216 Taxman 171 (Bom.) and various other tribunal decisions.” 3. At the time of hearing, Ld. Counsel for the assessee confined his arguments only to Ground No.3 i.e. Ld.CIT(A) erred in sustaining the addition to the extent of 25% of the alleged bogus purchases. 3 ITA NO.7397/MUM/2017 (A.Y…

Unitop Aquacare, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3, Mumbai

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

ITA 7397/MUM/2017[2009-10]Status: DisposedITAT Mumbai05 Apr 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri O.P. Meena, Hon'Blea.C.I.T Circle – 3 V. M/S. Unitop Aquacare Room No.2, 6Th Floor, 501, 5Th Floor, Dosti Pinnacle, Ashar I.T. Park, M.I.D.C, Plot No. E/7, Road No. 22, Wagle Industrial Estate, Mic, Wagle Estate, Thane, Mumbai – 400 604 Thane (W) – 400 604 Pan: Aabfu 6592 L (Appellant) (Respondent) M/S. Unitop Aquacare D.C.I.T Circle – 3 V. 501, 5Th Floor, Dosti Pinnacle, 6Th Floor, Ashar I.T. Park, Plot No. E/7, Road No. 22, Road No. 16-Z Mic, Wagle Estate, Wagle Industrial Estate, Thane (W) - 400604 Thane, Mumbai – 400 604 Pan: Aabfu 6592 L (Appellant) (Respondent) Assessee By : Shri Devendra Jain Department By : Shri Rajiv Gubgotra

For Appellant: Shri Devendra JainFor Respondent: Shri Rajiv Gubgotra
Section 133(6)Section 143(3)Section 147Section 148

…of the alleged bogus purchases of Rs.1,43,64,345/-, merely on surmises and conjectures relying upon non jurisdictional High Court decisions and disregarding the Honorable jurisdictional High Court decisions in the case of Babulal C. Borana v. Third ITO (2006) 282 ITR 251 (Bom.) and CIT v. Nikunj Eximp Enterprises (P) Ltd. (2013) 216 Taxman 171 (Bom.) and various other tribunal decisions.” 3. At the time of hearing, Ld. Counsel for the assessee confined his arguments only to Ground No.3 i.e. Ld.CIT(A) erred in sustaining the addition to the extent of 25% of the alleged bogus purchases. 3 ITA NO.7397/MUM/2017 (A.Y…

Sun Jewels Pvt. Ltd. (Formerly Known As Eleganza Jewellery Pvt. Ltd.), Mumbai vs. DCIT - 11(2)(2), Mumbai

In the result, the appeals are allowed for statistical purposes

ITA 322/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Mar 2019AY 2010-11

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 M/S Sun Jewels Pvt. Ltd. Dy. Cit Circle-11(2)(2), (Formerly Known As M/S Vs. Room No. 421, 4Th Floor, Eleganza Jewellery Pvt. Ltd.) Aayakar Bhavan, M.K. Unit No. 102-103, Sdf-Iv, Road, Mumbai-400020. Seepz, Sez, Andheri (E), Mumbai-400096. Pan No. Aabce3519L Appellant Respondent Assessment Year: 2012-13 & Assessment Year: 2013-14 Dy. Cit Circle-11(2)(2), M/S Sun Jewels Pvt. Ltd. Room No. 421, 4Th Floor, Vs. (Formerly Known As M/S Aayakar Bhavan, M.K. Road, Eleganza Jewellery Pvt. Mumbai-400020. Ltd.) Unit No. 102-103, Sdf-Iv, Seepz, Sez, Andheri (E), Mumbai- 400096. Pan No. Aabce3519L Appellant Respondent

For Appellant: Mr. Pramod Kumar Parida & &For Respondent: Mr. B.B. Rajendra Prasad, CIT- DR
Section 115JSection 133(6)Section 142(1)Section 143(3)Section 145Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 M/s Sun Jewels Pvt. Ltd. Dy. CIT Circle-11(2)(2), (Formerly known as M/s Vs. Room No. 421, 4th floor, Eleganza Jewellery Pvt. Ltd.) Aayakar Bhavan, M.K. Unit No. 102-103, SDF-IV, Road, Mumbai-400020. SEEPZ, SEZ, Andheri (E), Mumbai-400096. PAN No. AABCE3519L Appellant Respondent Assessment Year: 2012-13 & Assessment Year: 2013-14 Dy. CIT Circle-11(2)(2), M/s Sun Je…

Shantilal B. Parekh, Mumbai vs. Income Tax Officer-3(4), Kalyan

In the result, appeal of the assessee in ITA No

ITA 4262/MUM/2017[2010-11]Status: DisposedITAT Mumbai04 Feb 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh Ito-3(4), Flat No. 24, 6Th Floor, 2Nd Floor, Rani Mansion, Gaurav Apt. , Murbad Road, V. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ Pan: Akcpp9255C Assessee By: Mr. Divendra H. Jain Revenue By : Shri. S.K Jain सुनवाई की तारीख /Date Of Hearing : 06.11.2018 घोषणा की तारीख /Date Of Pronouncement : 04.02.2019 आदेश / O R D E R Per Ramit Kochar: These Are Two Appeals, Filed By Assessee, Being Ita No. 4261 & 4262/Mum/2017 For Ay 2009-10 & 2010-11 Respectively , Are Directed Against Common Appellate Order Dated 29.03.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-1, Thane (Hereinafter Called “The Cit(A)”) In Appeal No. 222 & 223/15-16, For Assessment Year’S 2009-10 & 2010-11 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Separate Assessment Order(S) Both Dated 19.01.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 144 R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2009-10 & 2010-11 Respectively. Since Both These Appeals Raises Similar Issues & Common Grounds

For Appellant: Mr. Divendra H. JainFor Respondent: Shri. S.K Jain
Section 144Section 148Section 44A

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh ITO-3(4), Flat no. 24, 6th Floor, 2nd floor, Rani Mansion, Gaurav Apt. , Murbad Road, v. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ PAN: AKCPP9255C Assessee by: Mr. Divendra H. Jain Revenue by : Shri. S.K Jain सुनवाई की तारीख /Date of Hearing : 06.11.20…

Shantilal B Parekh, Mumbai vs. Income Tax Officer- 3(4), Mumbai

In the result, appeal of the assessee in ITA No

ITA 4261/MUM/2017[2009-10]Status: DisposedITAT Mumbai04 Feb 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh Ito-3(4), Flat No. 24, 6Th Floor, 2Nd Floor, Rani Mansion, Gaurav Apt. , Murbad Road, V. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ Pan: Akcpp9255C Assessee By: Mr. Divendra H. Jain Revenue By : Shri. S.K Jain सुनवाई की तारीख /Date Of Hearing : 06.11.2018 घोषणा की तारीख /Date Of Pronouncement : 04.02.2019 आदेश / O R D E R Per Ramit Kochar: These Are Two Appeals, Filed By Assessee, Being Ita No. 4261 & 4262/Mum/2017 For Ay 2009-10 & 2010-11 Respectively , Are Directed Against Common Appellate Order Dated 29.03.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-1, Thane (Hereinafter Called “The Cit(A)”) In Appeal No. 222 & 223/15-16, For Assessment Year’S 2009-10 & 2010-11 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Separate Assessment Order(S) Both Dated 19.01.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 144 R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2009-10 & 2010-11 Respectively. Since Both These Appeals Raises Similar Issues & Common Grounds

For Appellant: Mr. Divendra H. JainFor Respondent: Shri. S.K Jain
Section 144Section 148Section 44A

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh ITO-3(4), Flat no. 24, 6th Floor, 2nd floor, Rani Mansion, Gaurav Apt. , Murbad Road, v. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ PAN: AKCPP9255C Assessee by: Mr. Divendra H. Jain Revenue by : Shri. S.K Jain सुनवाई की तारीख /Date of Hearing : 06.11.20…

Mr. Jagat Singh, Delhi vs. ACIT, New Delhi

ITA 3039/DEL/2015[2007-08]Status: DisposedITAT Delhi02 Nov 2018AY 2007-08

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

Section 147Section 148Section 68Section 69

…ecorded in the books. In the instant case, very foundation of establishing that an investment has been made by the assessee in the financial year is itself lacking. Further the Hon’ble Bombay High Court in its judgment in the case of Babulal C. Borana vs. ITO 282 ITR 251 held that under section 69 of the Act an additions on account of unexplained investments can be made as deemed income, if it established that assessee has made investment which are not recorded in the books maintained by the assessee. It is well settled that the burden is on the person who makes allegation and to discharge his burden it is he who…

Mr. Jagat Singh, Delhi vs. ACIT, New Delhi

ITA 3038/DEL/2015[2006-07]Status: DisposedITAT Delhi02 Nov 2018AY 2006-07

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

Section 147Section 148Section 68Section 69

…ecorded in the books. In the instant case, very foundation of establishing that an investment has been made by the assessee in the financial year is itself lacking. Further the Hon’ble Bombay High Court in its judgment in the case of Babulal C. Borana vs. ITO 282 ITR 251 held that under section 69 of the Act an additions on account of unexplained investments can be made as deemed income, if it established that assessee has made investment which are not recorded in the books maintained by the assessee. It is well settled that the burden is on the person who makes allegation and to discharge his burden it is he who…

Mr. Jagat Singh, Delhi vs. ACIT, New Delhi

ITA 3037/DEL/2015[2005-06]Status: DisposedITAT Delhi02 Nov 2018AY 2005-06

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

Section 147Section 148Section 68Section 69

…ecorded in the books. In the instant case, very foundation of establishing that an investment has been made by the assessee in the financial year is itself lacking. Further the Hon’ble Bombay High Court in its judgment in the case of Babulal C. Borana vs. ITO 282 ITR 251 held that under section 69 of the Act an additions on account of unexplained investments can be made as deemed income, if it established that assessee has made investment which are not recorded in the books maintained by the assessee. It is well settled that the burden is on the person who makes allegation and to discharge his burden it is he who…

Mr. Jagat Singh, Delhi vs. ACIT, New Delhi

ITA 3036/DEL/2015[2001-02]Status: DisposedITAT Delhi02 Nov 2018AY 2001-02

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

Section 147Section 148Section 68Section 69

…ecorded in the books. In the instant case, very foundation of establishing that an investment has been made by the assessee in the financial year is itself lacking. Further the Hon’ble Bombay High Court in its judgment in the case of Babulal C. Borana vs. ITO 282 ITR 251 held that under section 69 of the Act an additions on account of unexplained investments can be made as deemed income, if it established that assessee has made investment which are not recorded in the books maintained by the assessee. It is well settled that the burden is on the person who makes allegation and to discharge his burden it is he who…

Asst CIT 16(3), Mumbai vs. Th Zone Projects, Mumbai

The appeal of the Revenue is partly allowed

ITA 2617/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 Acit-16(3), M/S Th Zone Projects, Room No.446, 705, B Wingh, Cosmic बनाम/ Aayakar Bhavan, Heights, Bhakti Park, Near Vs. M. K. Road, Imax, Wadala, Mumbai-400020 Mumbai-400035 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aafft1015R

Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ई’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2009-10 ACIT-16(3), M/s TH Zone Projects, Room No.446, 705, B Wingh, Cosmic बनाम/ Aayakar Bhavan, Heights, Bhakti Park, Near Vs. M. K. Road, IMAX, Wadala, Mumbai-400020 Mumbai-400035 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAFFT1015R Shri D.G. Pansari-DR राज"व क" ओर से / Revenue by NONE "नधा"रती क" ओर से / Assessee by सु…

Solo Hardware P. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

The appeals of the assessee are dismissed

ITA 1486/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 115JSection 139Section 142Section 142(1)Section 143Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, VICE PRESIDENT, and Shri Ramit Kochar, Accountant Member ITA NOs.1485 & 1486/Mum/2017 Assessment Years: 2010-11& 2011-12 M/s Solo Hardware Private ACIT, Limited, Circle-5(3)(2), बनाम/ Shop No.03, Shastri Nagar, Aayakar Bhavan, Vs. Opp. Pant Nagar Police M. K. Road, Station, Ghatkopar (East), Mumbai-400020 Mumbai-400075 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAJCS0760R None "नधा"रती क" ओर से / Assessee by Chaudhary…

Dinesh S. Jain, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeal of the assessee is partly allowed

ITA 1828/MUM/2018[2012-13]Status: DisposedITAT Mumbai11 Oct 2018AY 2012-13

Bench: Shri Joginder Singh, Assessment Year:2012-13

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year:2012-13 Dinesh S. Jain, Income Tax Officer-19(1)(4), C/O. D.C. Bothra &Company Matru Mandir, बनाम/ LLP (CA), (formerly known as 2nd Floor, Vs. D.C. Bothra & Company), Tardeo Road, 297, Tardeo Road, Wille Mumbai-400007 Mansion, 1st Floor, Opp. Bank Of India, Nana chowk, Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAOPJ7937KP Shri Raj Kumar Singh "नधा"रती क" ओर से / Assessee by Shri S.K. Bepari…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1787/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1786/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 Oct 2018AY 2010-11

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1785/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Oct 2018AY 2009-10

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

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

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA No.1729 & 1730/Mum/2018 Assessment Year:2010-11 & 2011-12 Shri Dineshkumar C. Doshi, Income Tax Officer-19(1)(4), Prop. Jagruti Metal Inds. Room No.222, 2nd Floor, बनाम/ Office No.305, 3rd Matru Mandir, Vs. Floor,13/12, Virchand Tardeo Road, Umershway, B, 3rd Mumbai-400007 Panjrapole Lane, C. P. Tank, Mumbai-400004 "नधा"रती / Assessee राज"व / Revenue P.A. No.AHMPD4114D None "नधा"रती क" ओर से / Assessee by राज"व क" ओर स…

Ralf Jems P.Ltd, Mumbai vs. ITO WD 5(3)(1), Mumbai

The appeals of the assessee are dismissed

ITA 1574/MUM/2018[2009-10]Status: DisposedITAT Mumbai10 Oct 2018AY 2009-10

Bench: Shri Joginder Singh

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA No.1573 & 1574/Mum/2018 Assessment Year:2008-09 & 2009-10 Ralf Jems pvt. Ltd. Income Tax Officer-5(3)(1), 102, 1st Floor, C-Wing, Room No.526, बनाम/ Shreeji Chamber, Tata Road Aayakar Bhavan, Vs. No.2, Opera House, M. K. Road, Mumbai-400004 Mumbai-400020 "नधा"रती / Assessee राज"व / Revenue P.A. No.AABCR3078F NONE "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri S.K. Bepari-DR सुनवाई क" तार"ख / Date of…

Shri Jayantilal K. Jain, Mumbai vs. Income Tax Officer-19(2)(1), Mumbai

The appeal of the assessee is dismissed

ITA 1288/MUM/2018[2009-10]Status: DisposedITAT Mumbai09 Oct 2018AY 2009-10

Bench: Shri Joginder Singh, Assessment Year: 2009-10 Shri Jayantilal K Jain, Income Tax Officer-19(2)(1), 35, Krishna Kunj, Kika Matru Mandir, बनाम/ Street, Gulalwadi, Tardeo Road, Vs. Mumbai-400004 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aajpj8095K

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2009-10 Shri Jayantilal K Jain, Income Tax Officer-19(2)(1), 35, Krishna Kunj, Kika Matru Mandir, बनाम/ Street, Gulalwadi, Tardeo Road, Vs. Mumbai-400004 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAJPJ8095K Shri R.N. Mehta "नधा"रती क" ओर से / Assessee by Shri S.K. Bepari-DR राज"व क" ओर से / Revenue by 09/10/2018 सुनवाई क" तार"ख / Date of Hearing 09/10/2018 आदेश क" तार"ख /Date of Order: आदे…

Shri Ramesh C.Shah, Mumbai vs. Income Tax Officer 19(3)(1), Mumbai

The appeals of the assessee are dismissed

ITA 1287/MUM/2018[2010-11]Status: DisposedITAT Mumbai09 Oct 2018AY 2010-11

Bench: Shri Joginder Singh

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA No.1286 & 1287/Mum/2018 Assessment Year: 2010-11 & 2011-12 Shri Ramesh C. Shah, Income Tax Officer-19(3)(1), 6, Kasturi Bldg. Kika Street, Matru Mandir, बनाम/ Gulalwadi, Tardeo Road, Vs. Mumbai-400004 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAVPS3177M Shri R.N. Mehta "नधा"रती क" ओर से / Assessee by Shri S.K. Bepari-DR राज"व क" ओर से / Revenue by 09/10/2018 सुनवाई क" तार"ख / Date of Hearing 09/10/2018…