Bannalal Jat Constructions (P.) Ltd. v. ACIT

106 Taxmann.com 127High Court2019#3242 most cited

What is Bannalal Jat Constructions (P.) Ltd. v. ACIT authority for?

A statement recorded during a search action in the presence of independent witnesses has overriding effect over a subsequent retraction. A bald assertion of retraction at a later stage cannot be accepted.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2026.

Also referred to as

Bannalal Jat Constructions · Section 132(4) · Section 131 · retraction of statement · search and seizure · incriminating evidence · independent witnesses · coercion · pressure

Also reported as

264 Taxmann 6

Sections most often in play

Section 1961Section 132(4)Section 127Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 131
Read the full judgment

Issues it is cited on

section 134section 9(1)(ii)section 108section 80absection 73section 43(5)clarificatory amendmentretrospective amendmentaccumulated profitssection 39ddtonus of proof

Judgments citing Bannalal Jat Constructions (P.) Ltd. v. ACIT

ACIT- CC - 4(2), Mumbai vs. K.Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2527/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Jun 2022AY 2017-18

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2526/MUM/2021[2018-19]Status: DisposedITAT Mumbai17 Jun 2022AY 2018-19

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT-CC -4(2), Mumbai vs. K . Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2525/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Jun 2022AY 2013-14

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2524/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Jun 2022AY 2016-17

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4 (2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2523/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Jun 2022AY 2015-16

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4 (2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2522/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Jun 2022AY 2014-15

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT - CC 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2521/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Jun 2022AY 2012-13

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

Pawan Kumar Chhaparia, Mumbai vs. ITO Burhanpur, Burhanpur

Appeal is allowed

ITA 202/IND/2019[2011-12]Status: DisposedITAT Indore22 Sept 2021AY 2011-12

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Harshit Bari, Sr. DR
Section 10(38)Section 147Section 147oSection 148

…rstly there is no confessional statement by the assessee and secondly, the confession is not backed by any incriminating material. Another case law as referred to by Ld. CIT-DR is of Hon’ble Rajasthan High Court in Bannalal Jat Constructions P. Ltd. V/s ACIT (106 Taxmann.com 127). ITA Nos.199to202/Ind/2019 Ashish Chhaparia(others) vs. ITO Asst.Years –2011-12 & 2012-13 - 16 – However, the same is also distinguishable on fact since confessional statements were backed up by seizure of cash from assessee’s premises. The same is not the case here. Similar is the position with other case laws cited by Ld. CIT-DR whi…

Manish Chhaparia, Mumbai vs. ITO Burhanpur, Burhanpur

Appeal is allowed

ITA 201/IND/2019[2012-13]Status: DisposedITAT Indore22 Sept 2021AY 2012-13

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Harshit Bari, Sr. DR
Section 10(38)Section 147Section 147oSection 148

…rstly there is no confessional statement by the assessee and secondly, the confession is not backed by any incriminating material. Another case law as referred to by Ld. CIT-DR is of Hon’ble Rajasthan High Court in Bannalal Jat Constructions P. Ltd. V/s ACIT (106 Taxmann.com 127). ITA Nos.199to202/Ind/2019 Ashish Chhaparia(others) vs. ITO Asst.Years –2011-12 & 2012-13 - 16 – However, the same is also distinguishable on fact since confessional statements were backed up by seizure of cash from assessee’s premises. The same is not the case here. Similar is the position with other case laws cited by Ld. CIT-DR whi…

Manish Chhaparia, Mumbai vs. ITO Burhanpur, Burhanpur

Appeal is allowed

ITA 200/IND/2019[2011-12]Status: DisposedITAT Indore22 Sept 2021AY 2011-12

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Harshit Bari, Sr. DR
Section 10(38)Section 147Section 147oSection 148

…rstly there is no confessional statement by the assessee and secondly, the confession is not backed by any incriminating material. Another case law as referred to by Ld. CIT-DR is of Hon’ble Rajasthan High Court in Bannalal Jat Constructions P. Ltd. V/s ACIT (106 Taxmann.com 127). ITA Nos.199to202/Ind/2019 Ashish Chhaparia(others) vs. ITO Asst.Years –2011-12 & 2012-13 - 16 – However, the same is also distinguishable on fact since confessional statements were backed up by seizure of cash from assessee’s premises. The same is not the case here. Similar is the position with other case laws cited by Ld. CIT-DR whi…

Ashish Chhaparia, Mumbai vs. ITO Burhanpur, Burhanpur

Appeal is allowed

ITA 199/IND/2019[2011-12]Status: DisposedITAT Indore22 Sept 2021AY 2011-12

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Harshit Bari, Sr. DR
Section 10(38)Section 147Section 147oSection 148

…rstly there is no confessional statement by the assessee and secondly, the confession is not backed by any incriminating material. Another case law as referred to by Ld. CIT-DR is of Hon’ble Rajasthan High Court in Bannalal Jat Constructions P. Ltd. V/s ACIT (106 Taxmann.com 127). ITA Nos.199to202/Ind/2019 Ashish Chhaparia(others) vs. ITO Asst.Years –2011-12 & 2012-13 - 16 – However, the same is also distinguishable on fact since confessional statements were backed up by seizure of cash from assessee’s premises. The same is not the case here. Similar is the position with other case laws cited by Ld. CIT-DR whi…

Mr. Anil Agrawal (HUF), Mumbai vs. DCIT, Central Circle 3(4), Mumbai

The appeals stand partly allowed

ITA 5516/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Apr 2021AY 2014-15

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 To 2014-15) Mr. Anil Agrawal (Huf) Dcit-Central Circle-3(4) Room No.1915, 19Th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel Auto, S.V. Road, Air India Building, Nariman Point Vs. Goregaon (W), Mumbai-400 062. Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacha-9591-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Rajeev Harit-Ld. Cit-Dr Assessee By : Shri Rajiv Khandelwal & Shri Aakash Kumar-Ld. Ars सुनवाई की तारीख/ : 12/01/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Bench 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010-11 To 2014-15 Contest Separate Orders Of Learned First Appellate Authority. However, Facts & Issues Are More Or Less Similar. Therefore, The Appeals Were Heard Together & Are Now Being Disposed-Off By Way Of This Common Order For The Sake Of Convenience & Brevity. It Is Admitted Position That Adjudication In Any Year Would Substantially Apply To All The Other Years Also.

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Rajeev Harit-Ld. CIT-DR
Section 153ASection 153DSection 68

…1 M/s Anil Agrawal (HUF) ITA Nos. 5512-5516/Mum/2019 Assessment Years: 2010-11 to 2014-15 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री अमरजीत स िंह, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI AMARJIT SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 to 2014-15) Mr. Anil Agrawal (HUF) DCIT-Central Circle-3(4) Room No.1915, 19th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel…

Mr. Anil Agrawal (HUF), Mumbai vs. DCIT, Central Circle 3(4), Mumbai

The appeals stand partly allowed

ITA 5515/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Apr 2021AY 2013-14

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 To 2014-15) Mr. Anil Agrawal (Huf) Dcit-Central Circle-3(4) Room No.1915, 19Th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel Auto, S.V. Road, Air India Building, Nariman Point Vs. Goregaon (W), Mumbai-400 062. Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacha-9591-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Rajeev Harit-Ld. Cit-Dr Assessee By : Shri Rajiv Khandelwal & Shri Aakash Kumar-Ld. Ars सुनवाई की तारीख/ : 12/01/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Bench 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010-11 To 2014-15 Contest Separate Orders Of Learned First Appellate Authority. However, Facts & Issues Are More Or Less Similar. Therefore, The Appeals Were Heard Together & Are Now Being Disposed-Off By Way Of This Common Order For The Sake Of Convenience & Brevity. It Is Admitted Position That Adjudication In Any Year Would Substantially Apply To All The Other Years Also.

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Rajeev Harit-Ld. CIT-DR
Section 153ASection 153DSection 68

…1 M/s Anil Agrawal (HUF) ITA Nos. 5512-5516/Mum/2019 Assessment Years: 2010-11 to 2014-15 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री अमरजीत स िंह, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI AMARJIT SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 to 2014-15) Mr. Anil Agrawal (HUF) DCIT-Central Circle-3(4) Room No.1915, 19th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel…

Mr. Anil Agrawal (HUF), Mumbai vs. DCIT, Central Circle 3(4), Mumbai

The appeals stand partly allowed

ITA 5514/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Apr 2021AY 2012-13

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 To 2014-15) Mr. Anil Agrawal (Huf) Dcit-Central Circle-3(4) Room No.1915, 19Th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel Auto, S.V. Road, Air India Building, Nariman Point Vs. Goregaon (W), Mumbai-400 062. Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacha-9591-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Rajeev Harit-Ld. Cit-Dr Assessee By : Shri Rajiv Khandelwal & Shri Aakash Kumar-Ld. Ars सुनवाई की तारीख/ : 12/01/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Bench 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010-11 To 2014-15 Contest Separate Orders Of Learned First Appellate Authority. However, Facts & Issues Are More Or Less Similar. Therefore, The Appeals Were Heard Together & Are Now Being Disposed-Off By Way Of This Common Order For The Sake Of Convenience & Brevity. It Is Admitted Position That Adjudication In Any Year Would Substantially Apply To All The Other Years Also.

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Rajeev Harit-Ld. CIT-DR
Section 153ASection 153DSection 68

…1 M/s Anil Agrawal (HUF) ITA Nos. 5512-5516/Mum/2019 Assessment Years: 2010-11 to 2014-15 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री अमरजीत स िंह, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI AMARJIT SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 to 2014-15) Mr. Anil Agrawal (HUF) DCIT-Central Circle-3(4) Room No.1915, 19th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel…

Mr. Anil Agrawal (HUF), Mumbai vs. DCIT, Central Circle 3(4), Mumbai

The appeals stand partly allowed

ITA 5513/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Apr 2021AY 2011-12

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 To 2014-15) Mr. Anil Agrawal (Huf) Dcit-Central Circle-3(4) Room No.1915, 19Th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel Auto, S.V. Road, Air India Building, Nariman Point Vs. Goregaon (W), Mumbai-400 062. Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacha-9591-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Rajeev Harit-Ld. Cit-Dr Assessee By : Shri Rajiv Khandelwal & Shri Aakash Kumar-Ld. Ars सुनवाई की तारीख/ : 12/01/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Bench 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010-11 To 2014-15 Contest Separate Orders Of Learned First Appellate Authority. However, Facts & Issues Are More Or Less Similar. Therefore, The Appeals Were Heard Together & Are Now Being Disposed-Off By Way Of This Common Order For The Sake Of Convenience & Brevity. It Is Admitted Position That Adjudication In Any Year Would Substantially Apply To All The Other Years Also.

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Rajeev Harit-Ld. CIT-DR
Section 153ASection 153DSection 68

…1 M/s Anil Agrawal (HUF) ITA Nos. 5512-5516/Mum/2019 Assessment Years: 2010-11 to 2014-15 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री अमरजीत स िंह, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI AMARJIT SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 to 2014-15) Mr. Anil Agrawal (HUF) DCIT-Central Circle-3(4) Room No.1915, 19th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel…

Mr. Anil Agrawal (HUF), Mumbai vs. DCIT, Central Circle 3(4), Mumbai

The appeals stand partly allowed

ITA 5512/MUM/2019[2010-11]Status: DisposedITAT Mumbai05 Apr 2021AY 2010-11

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 To 2014-15) Mr. Anil Agrawal (Huf) Dcit-Central Circle-3(4) Room No.1915, 19Th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel Auto, S.V. Road, Air India Building, Nariman Point Vs. Goregaon (W), Mumbai-400 062. Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacha-9591-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Rajeev Harit-Ld. Cit-Dr Assessee By : Shri Rajiv Khandelwal & Shri Aakash Kumar-Ld. Ars सुनवाई की तारीख/ : 12/01/2021 Date Of Hearing घोषणा की तारीख / : 05/04/2021 Date Of Pronouncement आदेश / O R D E R Per Bench 1.1 Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010-11 To 2014-15 Contest Separate Orders Of Learned First Appellate Authority. However, Facts & Issues Are More Or Less Similar. Therefore, The Appeals Were Heard Together & Are Now Being Disposed-Off By Way Of This Common Order For The Sake Of Convenience & Brevity. It Is Admitted Position That Adjudication In Any Year Would Substantially Apply To All The Other Years Also.

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Rajeev Harit-Ld. CIT-DR
Section 153ASection 153DSection 68

…1 M/s Anil Agrawal (HUF) ITA Nos. 5512-5516/Mum/2019 Assessment Years: 2010-11 to 2014-15 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री अमरजीत स िंह, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI AMARJIT SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.5512-5516/Mum/2019 (धििाारण वर्ा / Assessment Years: 2010-11 to 2014-15) Mr. Anil Agrawal (HUF) DCIT-Central Circle-3(4) Room No.1915, 19th Floor बिाम/ 2401-2402, Anmol Pride Off. Patel…