Canara Housing Development Co. v. DCIT

49 Taxmann.com 98High Court2014#277 most cited

What is Canara Housing Development Co. v. DCIT authority for?

Proceedings under Section 153A of the Income Tax Act are not confined solely to incriminating material found during a search, and the Assessing Officer can assess total income for the relevant years.

283

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Canara Housing Development Co. v. DCIT · Section 153A · incriminating material · search assessment · regular assessment · total income · Karnataka High Court · non-obstante clause

Also reported as

274 CTR 122114 DTR 162

Sections most often in play

Section 69BSection 115BBESection 153ASection 143(3)Section 69Section 139Section 69ASection 129
Read the full judgment

Issues it is cited on

section 153a proceedingssection 158bdsection 153a(1)regular assessmentsection 153a(1)(b)section 149section 153(1)section 158section 132asection 69bprincipal commissioner of income-taxsection 158b

Judgments citing Canara Housing Development Co. v. DCIT

B. K. Dhananjaya, Bengaluru vs. The ACIT, Central Circle - 1(2), Bangalore

In the result, the appeals of the assessees are partly allowed

ITA 1129/BANG/2022[2012-2013]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-2013

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 201 0-11 to 2014-15 B.K. 97, Bileshivale, Doddagubbi Bangalore East Bengaluru 562 149 PAN Dhananjaya Vs. NO : AZRPD2993D ACIT Central Circle-1(2) Bengaluru APPELLANT RESPONDENT ITA Nos.1132 t o 1135/Bang/2022 Assessment Year: 201 1-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi…

B. K. Dhananjaya, Bengaluru vs. The ACIT, Central Circle - 1(2), Bangalore

In the result, the appeals of the assessees are partly allowed

ITA 1128/BANG/2022[2011-2012]Status: DisposedITAT Bangalore12 Jan 2023AY 2011-2012

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 201 0-11 to 2014-15 B.K. 97, Bileshivale, Doddagubbi Bangalore East Bengaluru 562 149 PAN Dhananjaya Vs. NO : AZRPD2993D ACIT Central Circle-1(2) Bengaluru APPELLANT RESPONDENT ITA Nos.1132 t o 1135/Bang/2022 Assessment Year: 201 1-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi…

B. K. Dhananjaya, Bengaluru vs. The ACIT, Central Circle - 1(2), Bangalore

In the result, the appeals of the assessees are partly allowed

ITA 1127/BANG/2022[2010-2011]Status: DisposedITAT Bangalore12 Jan 2023AY 2010-2011

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 201 0-11 to 2014-15 B.K. 97, Bileshivale, Doddagubbi Bangalore East Bengaluru 562 149 PAN Dhananjaya Vs. NO : AZRPD2993D ACIT Central Circle-1(2) Bengaluru APPELLANT RESPONDENT ITA Nos.1132 t o 1135/Bang/2022 Assessment Year: 201 1-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi…

DCIT, Central Circle- I, Gurugram vs. Arun Ghai, Faridabad

In the result, the appeal filed by the Revenue stands dismissed

ITA 4932/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Dec 2022AY 2012-13
For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 10(36)Section 139Section 153ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.4932/Del./2019 (ASSESSMENT YEAR : 2012-13) DCIT, Central Circle 1, vs. Shri Arun Ghai, Gurugram. H.No.604/608, Sector 15, Faridabad (Haryana). (PAN : AAVPG1638F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Shri P. Praveen Sidharth, CIT DR Date of Hearing : 22.12.2022 Date of Order : 23.12.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of th…

Dy.C.I.T. Cent. Cir-6(2), Mumbai vs. Shri Dilip B.Jiwrajka, Mumbai

In the result, the Cross Objections for AYs 2012-13 & 2013-14

ITA 2349/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Nov 2022AY 2012-13
Section 132Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2349/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT, Central Circle-6(2) बिधम/ Shri Dilip B. Jiwrajka Room No. 1903, 19th Floor, 15th Floor Orbit Villa, 16, Vs. Air India Building, Nariman Darabsha Lane, Off Point, Mumbai-400021. Neapeansea Road, Mumbai-400036. Cross Objection No. 93/Mum/2022 Arising out of I.T.A. No.2349/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2012-13) Shri Dilip B. Jiwrajka बिधम/ DCIT, Central Circle-6(2) 15th Floor Orbit Villa, 16, Room No. 19…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 31/JPR/2022[2016-17]Status: DisposedITAT Jaipur18 Oct 2022AY 2016-17
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 30/JPR/2022[2015-16]Status: DisposedITAT Jaipur18 Oct 2022AY 2015-16
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 323/JPR/2021[2013-14]Status: DisposedITAT Jaipur18 Oct 2022AY 2013-14
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 322/JPR/2021[2012-13]Status: DisposedITAT Jaipur18 Oct 2022AY 2012-13
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

S.Victor Arockiam, Ariyalur vs. DCIT Central Circle-1, Trichy

The appeal stand allowed in terms of our above order

ITA 348/CHNY/2020[2012-13]Status: DisposedITAT Chennai12 Oct 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) –Ld. DR
Section 143(3)Section 153ASection 40A(3)

…in order to invoke the provisions of Section 153A of the Income Tax Act, 1961. In the present case, the additions are not based on any admission made by the assessee. 10. The case law of Hon’ble Karnataka High Court in Canara Housing Development Co. vs DCIT (49 Taxmann.com 98) is on different footing. It has been held in this decision that once proceedings under section 153A is initiated pursuant to search, order of assessment in respect of six years stands reopened and, therefore, in absence of any valid assessment order in existence, revisional proceedings under section 263 cannot be initiated in such a case.…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 328/BANG/2022[2013-14]Status: DisposedITAT Bangalore07 Oct 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…essee’s own place or some other place. At this ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 13 of 41 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub- section (1) of Section 153A opens. The time-lim…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 327/BANG/2022[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…essee’s own place or some other place. At this ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 13 of 41 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub- section (1) of Section 153A opens. The time-lim…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 326/BANG/2022[2011-12]Status: DisposedITAT Bangalore07 Oct 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…essee’s own place or some other place. At this ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 13 of 41 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub- section (1) of Section 153A opens. The time-lim…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 325/BANG/2022[2010-11]Status: DisposedITAT Bangalore07 Oct 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…essee’s own place or some other place. At this ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 13 of 41 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub- section (1) of Section 153A opens. The time-lim…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 324/BANG/2022[2009-10]Status: DisposedITAT Bangalore07 Oct 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…essee’s own place or some other place. At this ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 13 of 41 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub- section (1) of Section 153A opens. The time-lim…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 323/BANG/2022[2008-09]Status: DisposedITAT Bangalore07 Oct 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…essee’s own place or some other place. At this ITA Nos.323 to 328/Bang/2022 Wilfred D’Souza, Mangaluru Page 13 of 41 point, it is appropriate draw support from judgement of jurisdictional High Court in the case of Canara Housing Development Company Vs. DCIT (274 CTR 122), wherein held as follows:- “10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub- section (1) of Section 153A opens. The time-lim…

Shri Mukesh Agarwal, Chennai vs. DCIT, CC-3(2), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3093/CHNY/2019[2011-12]Status: DisposedITAT Chennai07 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3093/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 V. Mr.Mukesh Agarwal, The Dy. Commissioner- No.127A, Brickline Road, Flat 3181, Of Income Tax, Tvh Kumbini Square, 18Th Floor, Central Circle-3(2), 3Rd Block, Purasawalkam, Chennai. Chennai-600 010. [Pan: Aafpk 6968 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.Guru Bashyam, CIT
Section 132Section 143(3)Section 153ASection 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3093/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 v. Mr.Mukesh Agarwal, The Dy. Commissioner- No.127A, Brickline Road, Flat 3181, of Income Tax, TVH Kumbini Square, 18th Floor, Central Circle-3(2), 3rd Block, Purasawalkam, Chennai. Chennai-600 010. [PAN: AAFPK 6968 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

The ACIT Cent. Cir -5(4), Mumbai vs. Shri Nitan Chhatwal, Mumbai

In the result, the both the appeals of the revenue are dismissed

ITA 2244/MUM/2021[2015-16]Status: DisposedITAT Mumbai02 Sept 2022AY 2015-16
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1571/Mum/2021 (A.Y. 2013-14) C.O. No. 42/Mum/2021 (A.Y. 2015-16) Vs. DCIT, CC-5(4) Nitan Chhatwal Krishani, Plot No. 2 Room No. 1927 New India CHS 19th Floor JVPD Scheme Air India Building Mumbai-400 049. Nairman Point Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 2243/Mum/2021 (A.Y. 2013-14) I.T.A. No. 2244/Mum/2021 (A.Y. 2015-16) Vs. Nitan Chhatwal DCIT, CC-5(4) Room No. 1927 Krishani, Plot No. 2 19th Floor New India CHS Air India Building JVPD Scheme Nairman Point Mumbai-400 049. Mumba…

ACIT Cent. Cir -5(4), Mumbai vs. Shri Nitan Chhatwal, Mumbai

In the result, the both the appeals of the revenue are dismissed

ITA 2243/MUM/2021[2013-14]Status: DisposedITAT Mumbai02 Sept 2022AY 2013-14
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1571/Mum/2021 (A.Y. 2013-14) C.O. No. 42/Mum/2021 (A.Y. 2015-16) Vs. DCIT, CC-5(4) Nitan Chhatwal Krishani, Plot No. 2 Room No. 1927 New India CHS 19th Floor JVPD Scheme Air India Building Mumbai-400 049. Nairman Point Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 2243/Mum/2021 (A.Y. 2013-14) I.T.A. No. 2244/Mum/2021 (A.Y. 2015-16) Vs. Nitan Chhatwal DCIT, CC-5(4) Room No. 1927 Krishani, Plot No. 2 19th Floor New India CHS Air India Building JVPD Scheme Nairman Point Mumbai-400 049. Mumba…

Kamla Landmarc Properties, Mumbai vs. DCIT (3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1073/MUM/2020[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.1072, 1071, 1070, 4469, 4471 & 1073/Mum/2020 (निर्धारणवर्ा / Assessment Years:2008-09 To 2010-11 & 2012-13 To 2014-15) Kamla Landmarc Properties बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aahfk1108L (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 23.04.2019 For A.Y. 2008-09 To A.Y. 2010-11 & A.Y. 2012-13 To A.Y. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 143(2)Section 143(3)Section 153ASection 36(1)(iii)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.1072, 1071, 1070, 4469, 4471 & 1073/Mum/2020 (निर्धारणवर्ा / Assessment Years:2008-09 to 2010-11 & 2012-13 to 2014-15) Kamla Landmarc Properties बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAHFK1108L (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vin…