Chander Mohan Mehta v. ACIT

71 ITD 245Income Tax Appellate Tribunal1999#1274 most cited

What is Chander Mohan Mehta v. ACIT authority for?

Seized documents and statements used for income additions must be read holistically and not piecemeal. Arbitrary additions based on 'dumb documents' lacking corroboration or containing anomalies are unsustainable.

89

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Chander Mohan Mehta v. ACIT · Section 132 · Section 153A · Section 292C · seized documents · evidentiary value · read as a whole · dumb documents · loose papers · on-money · arbitrary additions · block assessment

Also reported as

155 Taxmann 270

Sections most often in play

Section 132Section 143(2)Section 153ASection 147Section 69CSection 143(3)Section 68Section 133A

Issues it is cited on

section 132(4a)on money receiptpercentage completion methodpreponderance of probabilityon-moneydumb documentsassistant directorloose papersdocuments seizedblock periodsection 131(1a)section 292c

Judgments citing Chander Mohan Mehta v. ACIT

DCIT, CC- 8(4), Mumbai vs. Ashok R. Ruia (HUF), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 6309/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Feb 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri Shailja Rai
Section 132

…[2008] 6 ITR 619 ('Del.). • Loose papers found at assessee's premises indicating money lending transactions without mentioning assessee's name have no evidentiary value and cannot by itself form the basis of addition. Chander Mohan Mehta V. Asstt. CIT [1999] 71 ITD 245 (Pune). 12.33 In Bansal Strips P. Ltd. v. ACIT (2006) 99 lTD 177 (Del.), the AO has found certain loose papers during the course of search which indicated that certain figures against certain names were written. They were decoded to make the total to Rs. 53,69,260. The assessee submitted before the Tribunal that (i) the impugned seized papers are…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

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

ITA 6723/MUM/2018[2011-12]Status: DisposedITAT Mumbai03 Jan 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

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

ITA 6722/MUM/2018[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

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

ITA 6721/MUM/2018[2009-10]Status: DisposedITAT Mumbai03 Jan 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

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

ITA 6720/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

DCIT Central Circle-8(4), Mumbai vs. M/S Rohan Developers Pvt Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 4060/MUM/2019[2008-09]Status: DisposedITAT Mumbai13 Oct 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

For Appellant: Shri A.K. Gosh, A.RFor Respondent: Dr. Yogesh Kamat, D.R
Section 132(1)Section 153A

…ry [2008] 6 ITR 619 (Del). • Loose papers found at assessee's premises indicating money lending transactions without mentioning assessee's name have no evidentiary value and cannot by itself form the basis of addition. Chander Mohan Mehta V. Asstt. CIT [1999] 71 ITD 245 (Pune). 40.6 I am also constrained to note that the AO had in the assessment order failed to corroborate the notings made in the seized paper by bringing any other material evidence on record. 40.7 In this regard, it is important to refer to the judgment of Hon'ble Delhi High Court in the case of CIT vs. Anil Bhalla (2010) 38 DTK 0113: (2010) 322…

Rohan Developers P.Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 3801/MUM/2019[2010-11]Status: DisposedITAT Mumbai13 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

For Appellant: Shri A.K. Gosh, A.RFor Respondent: Dr. Yogesh Kamat, D.R
Section 132(1)Section 153A

…ry [2008] 6 ITR 619 (Del). • Loose papers found at assessee's premises indicating money lending transactions without mentioning assessee's name have no evidentiary value and cannot by itself form the basis of addition. Chander Mohan Mehta V. Asstt. CIT [1999] 71 ITD 245 (Pune). 40.6 I am also constrained to note that the AO had in the assessment order failed to corroborate the notings made in the seized paper by bringing any other material evidence on record. 40.7 In this regard, it is important to refer to the judgment of Hon'ble Delhi High Court in the case of CIT vs. Anil Bhalla (2010) 38 DTK 0113: (2010) 322…

M/S Argent Construction, Mumbai vs. DCIT, C.Circle-4(1), Mumbai

In the result, all the appeals are partly allowed

ITA 401/MUM/2019[2012-13]Status: DisposedITAT Mumbai02 Aug 2021AY 2012-13

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

For Appellant: Shri Rajeev KhandelwalFor Respondent: Shri Rajiv Harit
Section 132Section 132(4)Section 133A

…s been rightly placed by the ld.AR at the time of hearing on the following decisions:- i) CIT v/s Indeo Airways (P.) Ltd, 349 ITR 85 (Delhi High Court); ii) CIT vs Damac Holdings (P.) Ltd. 401 ITR 495 (Kerala High Court); iii) C.Chander Mohan Mehta v/s ACIT, 71 ITD 245 (Pune Tribunal); iv) DCIT v/s Kanakia Hospitality (P.) Ltd. 179 ITD 1 (Mum.) (Trib.). 18 M/s. Argent Construction 20. Hence, certainly deduction towards unaccounted expenses reflected in the very same seized documents need to be granted. However, what is relevant to be considered is whether those expenditure are revenue in nature, whether they a…

The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam vs. Phozo Digital Press Private Limited, Visakhapatnam

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 5/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam24 May 2021AY 2016-17

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner Of Vs. M/S Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [Pan :Aagcp7803H]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…the books. In such a case, the explanation offered by the assessee cannot be rejected. In that view of the matter, I concur with the view taken by the learned Accountant Member.” 6.3. Hon’ble ITAT, Pune Bench in the case of Chandra Mohan Mehta Vs. ACIT (1999) 71 ITD 245 held that loose papers were maintained and kept by the assessee for private knowledge and information, but not meant for disclosing to the department. If the statement of the assessee has to be rejected in toto, then no addition would be made on the basis of loose papers, since, those loose papers would be dumb papers. If the statement of the asse…

The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam vs. Phozo Digital Press Private Limited, Visakhapatnam

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 4/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam24 May 2021AY 2015-16

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner Of Vs. M/S Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [Pan :Aagcp7803H]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…the books. In such a case, the explanation offered by the assessee cannot be rejected. In that view of the matter, I concur with the view taken by the learned Accountant Member.” 6.3. Hon’ble ITAT, Pune Bench in the case of Chandra Mohan Mehta Vs. ACIT (1999) 71 ITD 245 held that loose papers were maintained and kept by the assessee for private knowledge and information, but not meant for disclosing to the department. If the statement of the assessee has to be rejected in toto, then no addition would be made on the basis of loose papers, since, those loose papers would be dumb papers. If the statement of the asse…

Hema Haresh Mehta, Mumbai vs. DCIT CC 8(4), Mumbai

ITA 4686/MUM/2016[2011-12]Status: DisposedITAT Mumbai05 May 2021AY 2011-12
Section 153A

…that part of the seized material which is favourable to it and ignore that portion which is detrimental to revenue. Reliance in this regard is placed on the decision of Co-ordinate Bench of Pune Tribunal in the case of Chander Mohan Mehta vs ACIT reported in 71 ITD 245. 3.9. In view of the above, we hold that only the reasonable profit percentage of the aforesaid total on money receipts is to be estimated for the purpose of taxation in the hands of Shri Haresh Mohanlal Mehta. In Ms. Hema Haresh Mehta & Shri Haresh Mohanlal Mehta this regard, we find that the Co-ordinate Bench of this Tribunal in the case of M/s…

The ACIT (Central)-1, Indore vs. Dilip Kumar Mahendra Kumar Jain HUF, Indore

In the result Revenue’s appeal is dismissed

ITA 809/IND/2019[2011-12]Status: DisposedITAT Indore09 Feb 2021AY 2011-12

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year: 2011-12 Dilip Kumar Mahendra Acit (Central)-1, Vs. Kumar Jain, 6, Near Jagdale School, Indore Janki Nagar, Indore (Revenue ) (Appellant) Pan No.Aaehd1394J Revenue By Shri Harshit Bari, Sr.Dr Appellant By Shri Mahesh Agrawal, Adv. Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R

Section 132Section 142(1)Section 143(3)Section 147Section 69

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2011-12 Dilip Kumar Mahendra ACIT (Central)-1, Vs. Kumar Jain, 6, Near Jagdale School, Indore Janki Nagar, Indore (Revenue ) (Appellant) PAN No.AAEHD1394J Revenue by Shri Harshit Bari, Sr.DR Appellant by Shri Mahesh Agrawal, Adv. Date of Hearing 05.01.2021 Date of Pronouncement .02.2021 O R D E R PER MANISH BORAD, AM. The above captioned appeal filed at the instance of revenue pertaining to Assessment Year…

DCIT Cent. Cir. -5(3) (Erstwhile DCIT Cent. Cir. -36), Mumbai vs. Sumer Builders, Mumbai

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the Revenue is dismissed

ITA 5130/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Sumer Builders V. Dy. Commissioner Of Income-Tax Central Circle – 5(3) 201, Commerce House {Erstwhile Dcit, Central Circle – 36} 140, Nm Road, Fort Room No. 1906, 19Th Floor Mumbai – 400 023 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aaafs2829R

For Appellant: Shri Nishit GandhiFor Respondent: Shri A. Mohan
Section 36(1)(iii)

…xed on the basis of statement even the application thereof must be granted on the basis of such statement. This view is further supported by the judgements in the case of Glass Lines Equipments Co. Ltd. v. CIT [253 ITR 454 (Guj)], Chander Mohan Mehta v. ACIT [71 ITD 245 (Pune)], ACIT v. Vasantlal C. Mehta [77 ITD 76 (Rajkot)] & Ramanlal P. Chordia v. ACIT [87 TTJ (Pune) 713] relied on by the Assessee at the time of hearing. 40. We further find that it has been held in various judgements that in respect of such expenditure which is on account of search operation there can generally be no evidence and the insisten…

Sumer Builders, Mumbai vs. DCIT Cen Cir 5(3), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the Revenue is dismissed

ITA 4915/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Sumer Builders V. Dy. Commissioner Of Income-Tax Central Circle – 5(3) 201, Commerce House {Erstwhile Dcit, Central Circle – 36} 140, Nm Road, Fort Room No. 1906, 19Th Floor Mumbai – 400 023 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aaafs2829R

For Appellant: Shri Nishit GandhiFor Respondent: Shri A. Mohan
Section 36(1)(iii)

…xed on the basis of statement even the application thereof must be granted on the basis of such statement. This view is further supported by the judgements in the case of Glass Lines Equipments Co. Ltd. v. CIT [253 ITR 454 (Guj)], Chander Mohan Mehta v. ACIT [71 ITD 245 (Pune)], ACIT v. Vasantlal C. Mehta [77 ITD 76 (Rajkot)] & Ramanlal P. Chordia v. ACIT [87 TTJ (Pune) 713] relied on by the Assessee at the time of hearing. 40. We further find that it has been held in various judgements that in respect of such expenditure which is on account of search operation there can generally be no evidence and the insisten…

M/S Argent Construction, Mumbai vs. DCIT, Central Circle - 4(1), Mumbai

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

ITA 400/MUM/2019[2011-12]Status: DisposedITAT Mumbai11 Dec 2020AY 2011-12

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm

Section 132Section 132(4)Section 133ASection 153C

…rd has been rightly placed by the ld. AR at the time of hearing on the following decisions:- A] CIT vs Indeo Airways (P.) Ltd – 349 ITR 85 (Delhi High Court) B] CIT vs Damac Holdings (P.) Ltd – 401 ITR 495 (Kerala High Court) C] Chander Mohan Mehta vs ACIT – 71 ITD 245 (Pune Tribunal) D] DCIT vs Kanakia Hospitality (P.) Ltd – 179 ITD 1 (Mum Tribunal) 3.12. Hence, certainly deduction towards unaccounted expenses reflected in the very same seized documents need to be granted. M/s. Argent Constructions However, what is relevant to be considered is whether those expenditure are revenue in nature, whether they are…

Komal Tex Fab Pvt.Ltd., Ahmedabad vs. The ACIT., Cent.Circle-2(4), Ahmedabad

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

ITA 572/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Oct 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ It(Ss)A No. 140 & 141/Ahd/2013 "नधा"रण वष"/Asstt.Year: 2009-2010 & 2010-11 With Cross Objection No.148/Ahd/2013 In Asstt.Year : 2010-11 Dcit, Cent.Cir.2(4) Komal Tex Fab P.Ltd. Ahmedabad. Vs Survey No.167/1687 Nr. Balaji Textile Narol-Sarkhej Road Ahmedabad 382 405. Pan : Aaack 6150 C आयकर अपील सं./ Ita No. 572/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-2010 Komal Tex Fab P.Ltd. Dcit, Cent.Cir.2(4) Survey No.167/1687 Vs Ahmedabad. Nr. Balaji Textile Narol-Sarkhej Road Ahmedabad 382 405. Pan : Aaack 6150 C

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR
Section 132Section 143(2)Section 153ASection 268A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ IT(SS)A No. 140 and 141/Ahd/2013 "नधा"रण वष"/Asstt.Year: 2009-2010 and 2010-11 WITH Cross Objection No.148/Ahd/2013 IN Asstt.Year : 2010-11 DCIT, Cent.Cir.2(4) Komal Tex Fab P.Ltd. Ahmedabad. Vs Survey No.167/1687 Nr. Balaji Textile Narol-Sarkhej Road Ahmedabad 382 405. PAN : AAACK 6150 C आयकर अपील सं./ ITA No. 572/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-2010 Komal Tex Fab P.Ltd. DCIT, Cent.Cir.2(4)…

Shri Janardan R Kapse, Nashik vs. DCIT Central Circle, 1, Nashik

In the result, both the appeals of assessees are dismissed

ITA 164/PUN/2009[1997-98 TO 2003-04]Status: DisposedITAT Pune16 Oct 2019

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Ms. Deepa KhareFor Respondent: Shri Sudhendu Das
Section 132Section 132(4)Section 158B

…e letter filed by the appellant beneficial to the revenue and rejecting part of the contents of the same letter, which is not beneficial to the revenue against the proposition of law laid down by hon'ble Pune ITAT, in the case of 'Chandramohan Mehta Vs. ACIT, 71 ITD 245. 4. On the facts and in law the CIT(A) has erred in taxing the consideration of Rs. 27,00,000/- towards expenditure incurred by the appellant for site development of the land during 1990-91 to 31/3/2000 Rs.13,37,745/-. 5. On the facts and in law the CIT(A) has erred in not appreciating the fact that, no consideration towards expenditure incurred b…

Mrs. Aruna J Kapse, Nashik vs. DCIT Central Circle, 1, Nashik

In the result, both the appeals of assessees are dismissed

ITA 163/PUN/2009[1997-98 TO 2003-04]Status: DisposedITAT Pune16 Oct 2019

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Ms. Deepa KhareFor Respondent: Shri Sudhendu Das
Section 132Section 132(4)Section 158B

…e letter filed by the appellant beneficial to the revenue and rejecting part of the contents of the same letter, which is not beneficial to the revenue against the proposition of law laid down by hon'ble Pune ITAT, in the case of 'Chandramohan Mehta Vs. ACIT, 71 ITD 245. 4. On the facts and in law the CIT(A) has erred in taxing the consideration of Rs. 27,00,000/- towards expenditure incurred by the appellant for site development of the land during 1990-91 to 31/3/2000 Rs.13,37,745/-. 5. On the facts and in law the CIT(A) has erred in not appreciating the fact that, no consideration towards expenditure incurred b…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Kanakia Hospitality P.Ltd, Mumbai

ITA 3186/MUM/2014[2011-12]Status: DisposedITAT Mumbai07 Aug 2019AY 2011-12

Bench: Shri G. Manjunatha & Shri Ravish Sooddeputy Commissioner Of Kanakia Hospitality Pvt. Ltd. Income Tax, Central Circle-23, 10Th Floor, 215, Autrium Room No. 409, 4Th Floor, Andheri Kurla Road, Vs. Aayakar Bhavan, Andheri (East) M.K. Road, Churchgate, Mumbai 400 059 Mumbai – 400020 Pan – Aacck7755R (Appellant) (Respondent) Kanakia Hospitality Pvt. Ltd. Deputy Commissioner Of 10Th Floor, 215 Autrium, Income Tax, Central Circle-23, Near Meriott Courtyad Hotel, Room No. 409, 4Th Floor, Andheri Kurla Road, Vs. Aayakar Bhavan, Andheri (East) M.K. Road, New Marine Lines, Mumbai 400 053 Mumbai – 400 020

For Appellant: Shri B.Srinivas, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 132Section 143(3)

…(Pune) 513 : (1995) 52 ITD 412 (Pune), Glass Lines Equipment Co. Ltd. vs. CIT (2001) 170 CTR (Guj) 470: (2002) 253 ITR 454 (Guj), Mehta Parikh & Co. vs. CIT (1956) 30 ITR 181 (SC) and Chander Mohan Mehta vs. Asstt. CIT (Inv.) (1999) 65 1TJ (Pune) 327: (1999) 71 ITD 245 (Rune) applied.” 14. It has also been brought to my notice by the appellant that the Hon'ble Settlement Commission, Mumbai Bench, had allowed capitalization of various expenses out of bogus purchases in the case of M/s. Kanakia Spaces Pvt. Ltd., appellant's sister concern, under identical circumstances. P a g e | 15 ITA No.3186 & 3098/Mum/2014 AY…

Asst CIT 25(3), Mumbai vs. Rajul V. Vora, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2575/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jul 2019AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Dr. Rajeev HaritFor Respondent: Dr. K. Shivaram
Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2012-13 ACIT – 25(3), Mumbai. Vs. Shri Rajul V. Vora (Appellant) 601, Krishna Kunj, Plot No. 50, Hatkash Society, 7th Road, JVPD Scheme, Vile Parle (W), Mumbai 400 056. PAN : AABPV6289R (Respondent) Appellant by : Dr. Rajeev Harit Respondent by : Dr. K. Shivaram Date of Hearing : 24/06/2019 Date of Pronouncement : 26/07/2019 O R D E R PER G.S. PANNU, VICE PRESIDENT The captioned appeal filed by the Department is directed against the order passed by CIT(A)-37, M…