Bindal Apparels Ltd. ACIT 104 TTJ 950(Del) City Garden v. ITO

21 Taxmann.com 373Income Tax Appellate Tribunal2012#5190 most cited

What is Bindal Apparels Ltd. ACIT 104 TTJ 950(Del) City Garden v. ITO authority for?

An assessment framed by an officer not empowered to exercise the functions of an Assessing Officer is illegal and void ab initio, especially in the absence of a specific order under Section 120(4)(b) authorizing concurrent jurisdiction.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

City Garden v. ITO · 21 taxmann.com 373 · SOT 302 · illegal assessment · void assessment · lack of jurisdiction · Section 120(4)(b) · Assessing Officer powers · concurrent jurisdiction · Joint Commissioner powers

Also reported as

1 SOT 302

Judgments citing Bindal Apparels Ltd. ACIT 104 TTJ 950(Del) City Garden v. ITO

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 58/RPR/2024 (िनधा"रण वष" Assessment Year: 2011-12) Dolphin Promoters and Builders, v Addl. CIT, Range-1, A-1, Near Sai Mandir, Devendra Nagar s C R Building, Civil Lines, Road, Sai Nagar, Raipur, C.G.-492001 Raipur, C.G.- 492001 PAN: AAEFD2588E (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal & Vimal Kumar Agrawal, CA’s राज" क…

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s. Altrade Minerals Pvt /s. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner of of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. PAN/GIR No. No.AAFCA…

M/S. REGIONAL OILSEEDS GROWERS CO-OPERATIVE SOCIETIES UNION LIMITED,CHITRADURGA vs. JOINT COMMISSIONER OF INCOME TAX, DAVANGERE

ITA 1355/BANG/2016[2013-14]Status: DisposedITAT Bangalore30 Jan 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 120(4)(b)Section 143(2)Section 80PSection 80P(2)(a)

…Page 1 of 23 ITA Nos. 1354 & 1355/Bang/2016 IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1354 & 1355/Bang/2016 Assessment Years : 2012-13 & 2013-14 M/s. Regional Oilseeds Growers Co-operative Societies Union Ltd., Plot No. 74/A, KIADB Industrial Area, Kelagote, Chitradurga – 577 501. PAN: AACFR0370E APPELLANT Vs. The Joint Commissioner of Income Tax, Davangere Range, Davangere. RESPONDENT Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Sandeep Chalapathy, CA Shri Subramanian .S, JCIT DR…

THE INDIAN HOTELS COMPANY LTD,MUMBAI vs. ADDL CIT 2(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 8570/MUM/2011[2007-08]Status: DisposedITAT Mumbai21 May 2021AY 2007-08
Section 115JSection 120Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.565/Mum/2013 (Assessment Year :2008-09) & The Indian Hotels Company Vs. The Additional Commissioner of Ltd., Income Tax / Dy. Commissioner Mandlik House, 3rd Floor of Income Tax (OSD)- Range Mandlik Road 2(2), Aayakar Bhavan Colaba, Mumbai – 400 001 Mumbai – 400 020 PAN/GIR No.AAACT3957G (Appellant) .. (Respondent) The Dy. Commissioner Vs. The Indian Hotels Company of Income Tax - Range Ltd., 2(2), 5th Floor, Room Mandlik House, 3rd Floor No.577, Aayakar Bhavan Mandlik…

ADDL CIT 2(3), MUMBAI vs. TATA SONS LTD, MUMBAI

Appeal is partly allowed and the Revenue’s appeal is dismissed

ITA 4893/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2020AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Ms. Aarti Vissanji, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent 4893/Mum/12 2006-07 M/s. Tata Sons Ltd., ACIT-2(3) Bombay House, MUMBAI 24, Homi Mody Street, Fort, 2545/Mum/12 2007-08 MUMBAI [PAN: AAACT4060A] M/s. Tata Sons Ltd., 4543/Mum/12 2006-07 Bombay House, 24, Homi Mody ACIT-2(3) Street, MUMBAI Fort, MUMBAI 2487/Mum/12 2007-08 [PAN: AAACT4060A] Revenue by : Shri R. Manjunatha Swamy, CIT-DR Assessee by : Ms. Aarti Vissanji, AR Date of Hearing : 31-01-2020 Date of Pronouncement : 03-02-2…

TATA SONS LTD.,MUMBAI vs. ADDL.C.I.T. 2(3), MUMBAI

Appeal is partly allowed and the Revenue’s appeal is dismissed

ITA 4543/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2020AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Ms. Aarti Vissanji, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent 4893/Mum/12 2006-07 M/s. Tata Sons Ltd., ACIT-2(3) Bombay House, MUMBAI 24, Homi Mody Street, Fort, 2545/Mum/12 2007-08 MUMBAI [PAN: AAACT4060A] M/s. Tata Sons Ltd., 4543/Mum/12 2006-07 Bombay House, 24, Homi Mody ACIT-2(3) Street, MUMBAI Fort, MUMBAI 2487/Mum/12 2007-08 [PAN: AAACT4060A] Revenue by : Shri R. Manjunatha Swamy, CIT-DR Assessee by : Ms. Aarti Vissanji, AR Date of Hearing : 31-01-2020 Date of Pronouncement : 03-02-2…

ADDL CIT 1(3), MUMBAI vs. TATA COMMUNICATIONS LTD ( FORMERLY VIDESH SANCHAR NIGAM LTD), MUMBAI

In the result, the appeal of the assessee in ITA No

ITA 4452/MUM/2011[2005-06]Status: DisposedITAT Mumbai24 Dec 2019AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Additional Commissioner Vs. M/S. Tata Communications Of Income Tax, Range – Limited (Formerly Known As 1(3) Videsh Sanchar Nigam Limited) Mumbai Videsh Sanchar Bhavan Room No.540/564, 5 Th M.G.Road, Fort Floor, Aayakar Bhavan, Mumbai – 400 001 Maharshi Karve Road, New Marine Linmes Mumbai – 400 020 Pan/Gir No.Aaacv2808C (Appellant) .. (Respondent) & M/S. Tata Communications Vs. Additional Commissioner Of Limited (Formerly Known As Income Tax, Range – 1(3) Videsh Sanchar Nigam Mumbai Limited) Room No.540, Aayakar Videsh Sanchar Bhavan Bhavan, Maharshi Karve M.G.Road, Fort Road Mumbai – 400 001 Mumbai – 400 020 Pan/Gir No.Aaacv2808C (Appellant) .. (Respondent) M/S. Tata Communications Ltd.

Section 120(4)(b)Section 127Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM Additional Commissioner Vs. M/s. Tata Communications of Income Tax, Range – Limited (Formerly known as 1(3) Videsh Sanchar Nigam Limited) Mumbai Videsh Sanchar Bhavan Room No.540/564, 5 TH M.G.Road, Fort Floor, Aayakar Bhavan, Mumbai – 400 001 Maharshi Karve Road, New Marine Linmes Mumbai – 400 020 PAN/GIR No.AAACV2808C (Appellant) .. (Respondent) & M/s. Tata Communications Vs. Additional Commissioner of Limited (Formerly known as Income Tax, Range – 1(3) Videsh Sanchar Nigam Mumbai Limited) Room No.540…

SABRAS INVESTMENT & TRADING CO. LTD ( NOW MERGED WITH TATA CHEMICALS LTD),MUMBAI vs. ACIT 2(2), MUMBAI

The appeals of the assessee are allowed

ITA 872/MUM/2013[1999-00]Status: DisposedITAT Mumbai05 Sept 2019AY 1999-00

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

SABRAS INVESTMENT & TRADING CO. LTD ( NOW MERGED WITH TATA CHEMICALS LTD),MUMBAI vs. JCIT SP RG, 1, MUMBAI

The appeals of the assessee are allowed

ITA 871/MUM/2013[1998-99]Status: DisposedITAT Mumbai05 Sept 2019AY 1998-99

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

SABRAS INVESTMENT & TRADING CO. LTD ( NOW MERGED WITH TATA CHEMICALS LTD),MUMBAI vs. JCIT SP RG, 1, MUMBAI

The appeals of the assessee are allowed

ITA 870/MUM/2013[1997-98]Status: DisposedITAT Mumbai05 Sept 2019AY 1997-98

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

SABRAS INVESTMENT & TRADING P.LTD ( NOW MERGED WITH TATA CHEMICALS LTD),MUMBAI vs. JCIT SP RG, 1, MUMBAI

The appeals of the assessee are allowed

ITA 869/MUM/2013[1996-97]Status: DisposedITAT Mumbai05 Sept 2019AY 1996-97

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

SABRAS INVESTMENT & TRADING CO. LTD ( NOW MERGED WITH TATA CHEMICAL LTD),MUMBAI vs. ASST CIT 2(2), MUMBAI

The appeals of the assessee are allowed

ITA 918/MUM/2012[1999-00]Status: DisposedITAT Mumbai05 Sept 2019AY 1999-00

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री राजेश क मार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 915/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1996-97) Aayakr ApIla saM./ ITA No. 916/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1997-98) Aayakr ApIla saM./ ITA No. 917/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1998-99) Aayakr ApIla saM./ ITA No. 918/Mum/2012 (inaQa-arNa baYa- / Assessment Year 1999-00) Aayakr ApIla saM./ ITA No. 869/Mum/2013 (inaQa-arNa ba…

ADDL CIT 2(3), MUMBAI vs. TATA SONS LTD, MUMBAI

In the result, the appeal filed by the assessee is allowed and appeal

ITA 5572/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Jul 2019AY 2005-06

Bench: Shri Pawan Singh, Jm & Shri G. Manjunatha, Am Tata Sons Limited Vs. Addl.Cit-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) & Addl.Cit-2(3) Vs. Tata Sons Limited Room No.552, 5Th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) Assessee By Aarti Vissanji Revenue By R.Manjunatha Swamy

Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI G. MANJUNATHA, AM Tata Sons Limited Vs. Addl.CIT-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 PAN/GIR No.AAACT4060A Appellant) .. Respondent) & Addl.CIT-2(3) Vs. Tata Sons Limited Room No.552, 5th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 PAN/GIR No.AAACT4060A Appellant) .. Respondent) Assessee by Aarti Vissanji Revenue by R.Manjunatha Swamy Date of Hearing 09/07/2019 Date of Pronouncement 24 /07/2019 आदेश / O R D E R…

TATA SONS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed and appeal

ITA 5090/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Jul 2019AY 2005-06

Bench: Shri Pawan Singh, Jm & Shri G. Manjunatha, Am Tata Sons Limited Vs. Addl.Cit-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) & Addl.Cit-2(3) Vs. Tata Sons Limited Room No.552, 5Th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) Assessee By Aarti Vissanji Revenue By R.Manjunatha Swamy

Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI G. MANJUNATHA, AM Tata Sons Limited Vs. Addl.CIT-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 PAN/GIR No.AAACT4060A Appellant) .. Respondent) & Addl.CIT-2(3) Vs. Tata Sons Limited Room No.552, 5th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 PAN/GIR No.AAACT4060A Appellant) .. Respondent) Assessee by Aarti Vissanji Revenue by R.Manjunatha Swamy Date of Hearing 09/07/2019 Date of Pronouncement 24 /07/2019 आदेश / O R D E R…

SHUBHANI ENGINEERING & CONSULTANTS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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

ITA 1431/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarshubhani Engineering & Vs. Ito, Ward 8(3), Consultants Pvt. Ltd. New Delhi Wb-12B, Gali No. 1, School Block Shakarpur, Delhi – 110 092

Section 142(1)Section 143(2)Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER SHUBHANI ENGINEERING & VS. ITO, WARD 8(3), CONSULTANTS PVT. LTD. NEW DELHI WB-12B, GALI NO. 1, SCHOOL BLOCK SHAKARPUR, DELHI – 110 092 Assessee By Sh. Vivek Bansal, Adv. & Ms. Ashisha Mittal, CA Revenue By Ms. Ashima Neb, Sr. DR ORDER PER H.S. SIDHU, JM Assessee has filed this appeal against the impugned order dated 16.8.2010 passed by Ld. CIT(A)-XI, New Delhi on the following grounds:- 1. That on the facts and in the circumstances of the case, the Hon’ble CIT(A)…

SHRI ASHISH B SANGHVI,MUMBAI vs. ITO 33(1)-1, MUMBAI

In the result, the appeal of assessee is allowed

ITA 329/MUM/2019[2015-16]Status: DisposedITAT Mumbai21 May 2019AY 2015-16

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 329/Mum/2019 (Inaqa-Arna Baya- / Assessment Year 2015-16) Shri Ashish B. Sanghvi The Income Tax Officer, B-39, C-1, Mahavir Nagar, Ward 33(1)-1, Shankar Lane, Kandivali The Pratykshkar Bhavan, Vs. (West) 705, C-12, Bkc, Bandra Mumbai-400 067 (E), Mumbai-400 051 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Avkps0725R अपीलाथी की ओर से / Appellant By : Shri Ashwin Chhag, Ar प्रत्यथी की ओर से / Respondent By : Shri Satischandra Rajore, Dr सुनवाई की तारीख / Date Of Hearing: 13-05-2019 घोषणा की तारीख / Date Of Pronouncement : 21-05-2019 Aadosa / O R D E R

For Appellant: Shri Ashwin Chhag, ARFor Respondent: Shri Satischandra Rajore, DR
Section 124(3)(a)Section 142(1)Section 143(2)Section 143(3)Section 147Section 292B

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री एन. के. प्रिान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 329/Mum/2019 (inaQa-arNa baYa- / Assessment Year 2015-16) Shri Ashish B. Sanghvi The Income Tax Officer, B-39, C-1, Mahavir Nagar, Ward 33(1)-1, Shankar Lane, Kandivali The Pratykshkar Bhavan, Vs. (West) 705, C-12, BKC, Bandra Mumbai-400 067 (E), Mumbai-400 051 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI- / Respondent) स्थायी लेखा सं./PAN No. AVKPS0725R अपीलाथी की ओर…

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

…tement, no addition can be made. In this regard, reliance is placed by them on the decision in CIT v. Ramdas Motor Co. 238 ITR 177 (AP); CIT v. Indian Express 143 ITR 705 (Mad), Del. Iron Syndicate Pvt. Ltd. v. CIT 1979 TLR 1975 (All); New Alfa v. DCIT (2005) 1 SOT 302 (Mum). Also relying on the decision in CIT v. Nikunj Exim Enterprises (2013) 35 taxmann.com 384 (Bom), it is argued that merely because the assessee has failed to produce the party, it is not logical on the part of the AO to discard or overlook the above meritorious factors in support of genuine purchases made by the assessee. The Ld. counsels also…

M/S. TATA SONS LTD,MUMBAI vs. THE ACIT CIR2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3745/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

THE ACIT 2(3), MUMBAI vs. M/S. TATA SONS LTD, MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3658/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

M/S. TATA SONS LTD.,MUMBAI vs. CIT CIR. 2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 193/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

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