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

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

The appeals of the assessee are dismissed

ITA 1286/MUM/2018[2011-12]Status: DisposedITAT Mumbai09 Oct 2018AY 2011-12

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…

Nikhil R. Dharia, Mumbai vs. ACIT-19(2), Mumbai

The appeal of the assessee is partly allowed

ITA 1277/MUM/2018[2009-10]Status: DisposedITAT Mumbai09 Oct 2018AY 2009-10

Bench: Shri Joginder Singh, Assessment Year: 2009-10 Nikhil R Dharia, Acit-19(2), B-7, Utkarsh Tilak Nagar, Matru Mandir, बनाम/ V. P. Road, Tardeo Road, Vs. Mumbai-400004 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.Addpd8065A

Section 51

…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 Nikhil R Dharia, ACIT-19(2), B-7, Utkarsh Tilak Nagar, Matru Mandir, बनाम/ V. P. Road, Tardeo Road, Vs. Mumbai-400004 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADDPD8065A Ms. Neha Paranjpe "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: आदेश / O R D E R The assessee…

Dhiraj Babulal Jain, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeal of the assessee is dismissed

ITA 1827/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Oct 2018AY 2010-11

Bench: Shri Joginder Singh, Assessment Year: 2010-11

Section 147

…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: 2010-11 Dhiraj Babula Jain, Income Tax Officer-19(1)(4), C/o-D.C. Bothra & Company Matru mandir, 2nd Floor, बनाम/ LLP (CA), (formerly known as Tardeo Road, Vs. D.C. Bothra & Company), Mumbai-400007 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADYPJ0420A Shri Rajkumar singh "नधा"रती क" ओर से / Assessee by राज"व क" ओर स…

Mukesh P. Jain, Mumbai vs. Income Tax Officer 19(2)(3), Mumbai

The appeal of the assessee is dismissed

ITA 1826/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Oct 2018AY 2009-10

Bench: Shri Joginder Singh, Assessment Year: 2009-10

Section 147

…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 Mukesh P. Jain, Income Tax Officer-19(1)(4), C/o-D.C. Bothra & Company Matru Mandir, 2nd Floor, बनाम/ LLP (CA), (formerly known as Tardeo Road, Vs. D.C. Bothra & Company), Mumbai-400007 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAOPJ7928A Shri Rajkumar Singh "नधा"रती क" ओर से / Assessee by राज"व क" ओर से /…

Mr.Piraram Chouhan, Mumbai vs. Income Tax Officer 19(2)5, Mumbai

The appeals of the assessee are dismissed

ITA 1723/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 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 Nos.1722 & 1723/Mum/2018 Assessment Year: 2009-10 & 2010-11 Shri Piraram Chouhan, Income Tax Officer-19(2)(5), 113-117, Gulab Mansion, Room No.210, 2nd Floor, बनाम/ Ground Floor, 3rd Matru Mandir, Vs. Kumbharwada, Tardeo Road, Mumbai-400004 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.ACOPC7570M 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…

Mr.Piraram Chouhan, Mumbai vs. Income Tax Officer 19(2)5, Mumbai

The appeals of the assessee are dismissed

ITA 1722/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 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 Nos.1722 & 1723/Mum/2018 Assessment Year: 2009-10 & 2010-11 Shri Piraram Chouhan, Income Tax Officer-19(2)(5), 113-117, Gulab Mansion, Room No.210, 2nd Floor, बनाम/ Ground Floor, 3rd Matru Mandir, Vs. Kumbharwada, Tardeo Road, Mumbai-400004 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.ACOPC7570M 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…

M/S.Diamex Sourcing Private Limited, Mumbai vs. Income Tax Officer 5(1)(3), Mumbai

The appeal of the assessee is dismissed

ITA 1245/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Oct 2018AY 2013-14

Bench: Shri Joginder Singh, Assessment Year: 2013-14

…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: 2013-14 M/s Diamex Sourcing Private Income Tax Officer-5(1)(3), Limited, Aayakar Bhavan, बनाम/ DC-5120, Bandra Kurla M. K. Road, Vs. Complex, Bandra East, Mumbai-400020 ML Beedra Bharat Diamond Bourse, Mumbai "नधा"रती / Assessee राज"व / Revenue P.A. No.AAECD4293R "नधा"रती क" ओर से / Assessee by Shri Pravin K. Chheda Shri S.K. Bepari-DR राज"व क" ओर से / Revenue by 08/10/2018 सुनवाई क" तार"ख / Date of Heari…

P S Auto Private Limited, Mumbai vs. ACIT Circle-3, Thane

The appeal of the assessee is partly allowed

ITA 1244/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Oct 2018AY 2009-10

Bench: Shri Joginder Singh, Assessment Year: 2009-10

Section 147Section 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, Assessment Year: 2009-10 P S Auto Private Ltd. ACIT, A/57, Miniature Bulb Circle-3, बनाम/ Industries Building, Opp. 6th Floor, Ashar I.T. Park, Vs. Pcp Chemicals Wagle Estate, Wagle Estate, Thane-400605 Thane-400604 "नधा"रती / Assessee राज"व / Revenue P.A. No.AABCP6521B Shri Jayant Bhatt & "नधा"रती क" ओर से / Assessee by Shri Sanjiv G. Brahme Shri S.K. Bepari-DR राज"व क" ओर से / Revenue by 08/10/2018 सुनवाई क" तार"ख / Dat…

Pushpak Auxichem P. Ltd, Thane vs. ITO WD 1(3), Kalyan

The appeal of the assessee is partly allowed

ITA 499/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Pushpak Auxichem Pvt. Income Tax Officer Ltd. Ward-1(3), बनाम/ 241/Business-2, Kasturi Mohan Plaza, 1St Floor, Vs. Plaza, 2Nd Floor, Manpada Wayle Nagar, Road, Dombivali (East), Khadak Pada, Thane-421201 Kalyan-421301 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabcp0099E

Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘SMC’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2011-12 M/s Pushpak Auxichem Pvt. Income Tax Officer Ltd. Ward-1(3), बनाम/ 241/Business-2, Kasturi Mohan Plaza, 1st Floor, Vs. Plaza, 2nd Floor, Manpada Wayle Nagar, Road, Dombivali (East), Khadak Pada, Thane-421201 Kalyan-421301 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABCP0099E "नधा"रती क" ओर से / Assessee by Shri J P Purohit Sh…

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/…

Ajay Trivedi, Mumbai vs. Income Tax Officer 2(1), Thane

In the result, both the appeals filed by the assessee for assessment years

ITA 354/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Sept 2018AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-2010 & Assessment Year: 2010-2011 Shri Ajay Trivedi, The Ito-2(1), B-106, Ridhi Sidhi Apartment, Room No. 9, A-Wing, 6Th Floor, Navghar Road, Ashar I-T Park, Bhatander (East)- 401105 Vs. Wagle Industrial Estate, Thane (W)- 400604 Pan: Acppt0186P (Appellant) (Respondent)

For Appellant: Shri Surji D. Chheda (AR)For Respondent: Ms. N. Hemalatha (DR)
Section 133(6)Section 139Section 143Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI BEFORE SHRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-2010 & Assessment Year: 2010-2011 Shri Ajay Trivedi, The ITO-2(1), B-106, Ridhi Sidhi Apartment, Room No. 9, A-Wing, 6th Floor, Navghar Road, Ashar I-T Park, Bhatander (East)- 401105 Vs. Wagle Industrial Estate, Thane (W)- 400604 PAN: ACPPT0186P (Appellant) (Respondent) Assessee by : Shri Surji D. Chheda (AR) Revenue by : Ms. N. Hemalatha (DR) Date of Hearing: 06/06/2018 Date of Pronouncement: 04/09/2018 O R D E R PER RAM LAL NEGI, JM These appeals have been filed b…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

DCIT Cen Cir 4(2), Mumbai vs. Sudhakar M. Shetty, Mumbai

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

Jayprakash N Lakhani, Ulhasnagar vs. Jt CIT RG 2, Kalyan

The appeal of the assessee is partly allowed for

ITA 2119/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Aug 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year:2010-11 Jayprakash N Lakhani, Jcit-2, Block No.1-975/1950, 2Nd Floor, Mohan Plaza, बनाम/ Kailash Colony, Ot Section, Wayle Nagar, Khadakpada, Vs. Ulhansnagar, Kalyan West, Maharashtra-421005 Maharashtra-421301 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aakpl5145M

Section 69C

…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 "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year:2010-11 Jayprakash N Lakhani, JCIT-2, Block No.1-975/1950, 2nd Floor, Mohan Plaza, बनाम/ Kailash Colony, OT Section, Wayle Nagar, Khadakpada, Vs. Ulhansnagar, Kalyan West, Maharashtra-421005 Maharashtra-421301 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAKPL5145M "नधा"रती क" ओर से / Assessee by Shri Hari H. Dudani राज"…

ITO 10(1)(3), Mumbai vs. Ivt Valves Pvt. Ltd., Mumbai

The appeal of the Revenue is dismissed and upheld the

ITA 4126/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Jul 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Years: 2009-10 Income Tax Officer- M/S Ivt Valves Pvt. Ltd. 10(1)(3), Plot No.1-4, Loyalka Lane, बनाम/ Room No.25B, Ground Opp. Aziz Compound, Vs. Floor, Aayakar Bhavan, Khairani Road, Sakinaka, M.K. Road, Andheri (East), Mumbai-400020 Mumbai-400072 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabc17006E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘SMC’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Years: 2009-10 Income Tax Officer- M/s IVT Valves Pvt. Ltd. 10(1)(3), Plot No.1-4, Loyalka Lane, बनाम/ Room No.25B, Ground Opp. Aziz Compound, Vs. Floor, Aayakar Bhavan, Khairani Road, Sakinaka, M.K. Road, Andheri (East), Mumbai-400020 Mumbai-400072 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AABC17006E Shri Arju Garodia-DR राज"व क" ओर स…

Shri Jayesh Bhogilal Mehta, Mumbai vs. Income Tax Officer-27(1)(5), Mumbai

The appeal of the assessee is dismissed

ITA 1684/MUM/2018[2010-11]Status: DisposedITAT Mumbai12 Jul 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 133(6)

…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 ITA NO.1684 & 2796/Mum/2018 Assessment Year: 2010-11 Shri Jayesh Bhogilala Income Tax Officer-27(1)(5), Mehta, Tower No.6, Railway Comm. बनाम/ Room No.10, Jai Bhavani Complex, Vashi, Vs. Bldg, 60ft Road, Navi Mumbai-400703 Ghatkopar (East). Mumbai-400077 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.ACRPM4725D "नधा"रती क" ओर से / Assessee by Shri Shai…

ITO WD 2(5), Kalyan vs. Hasmukharai & Co., Ambernath

The appeals of the Revenue are dismissed

ITA 193/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Jun 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 51

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ‘एच’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘H’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.192 & 193/Mum/2016 Assessment Years: 2009-10 & 2010-11 Income Tax Officer, M/s Hasmukhrai & Ward-2(5), Company, बनाम/ 02nd Floor, Mohan Plaza, 11, Shivam Apartments, Vs. Wayle Nagar, Khadakpada, Vadavli Section, Kalyan (W)-421301 Shivaji Nagar Road, Ambernath (East), (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAEFH8077L राज"…

ITO WD 2(5), Kalyan vs. Hasmukharai & Co., Ambernath

The appeals of the Revenue are dismissed

ITA 192/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Jun 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 51

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ‘एच’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘H’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.192 & 193/Mum/2016 Assessment Years: 2009-10 & 2010-11 Income Tax Officer, M/s Hasmukhrai & Ward-2(5), Company, बनाम/ 02nd Floor, Mohan Plaza, 11, Shivam Apartments, Vs. Wayle Nagar, Khadakpada, Vadavli Section, Kalyan (W)-421301 Shivaji Nagar Road, Ambernath (East), (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAEFH8077L राज"…