CIT-II v. Multiplex Trading & Industrial Co. Ltd.

63 Taxmann.com 170High Court2015#4781 most cited

What is CIT-II v. Multiplex Trading & Industrial Co. Ltd. authority for?

An Assessing Officer (AO) cannot mechanically act on information from an investigation wing or a Departmental Valuation Officer (DVO) without applying their own mind. The AO must form a prima facie opinion based on tangible material to believe that income has escaped assessment.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Multiplex Trading & Industrial Co. Ltd. · section 147 · section 148 · non-application of mind · tangible material · reason to believe · reassessment

Sections most often in play

Section 131Section 143(1)Section 143(3)Section 147Section 148Section 133(6)Section 142(1)Section 143(2)

Issues it is cited on

non-application of mindtangible materialescapement of incomereason to believesection 148section 147section 143section 14section 143(3)indiatotal income

Judgments citing CIT-II v. Multiplex Trading & Industrial Co. Ltd.

ITO, WARD- 4 , ROHTAK vs. STRATAGEM STOCK BROKER PVT. LTD., ROHTAK

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

ITA 7482/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Oct 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember Ito, Ward 4, Vs. M/S. Stratagem Stock Broker Pvt. Ltd., Rohtak. H.No.122/8, Shivaji Colony, Rohtak (Haryana). (Pan: Aakcs2610R) (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate Shri Lalit Mohan, Ca Shri Parth Singhal, Advocate Revenue By : Shri Vivek K. Upadhyay, Sr. Dr. Date Of Hearing : 29.08.2024 Date Of Order : 18.10.2024 O R D E R Per S. Rifaur Rahman, Am : 1. This Appeal Is Filed By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Rohtak [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 10.10.2017 For The Assessment Year 2009-10. 2. Brief Facts Of The Case Are, Assessee Filed Its Original Return Of Income On 18.08.2009 Declaring An Income Of Rs.1,17,770/-. The Return Was Processed

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Vivek K. Upadhyay, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIALMEMBER ITO, Ward 4, vs. M/s. Stratagem Stock Broker Pvt. Ltd., Rohtak. H.No.122/8, Shivaji Colony, Rohtak (Haryana). (PAN: AAKCS2610R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Vivek K. Upadhyay, Sr. DR. Date of Hearing : 29.08.2024 Date of Order : 18.10.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. This appeal is filed by the Revenue against the order of the Ld. Commissioner of…

ITO WARD - 4, ROHTAK vs. SURENDER DALAL, ROHTAK

In the result, appeal of the Assessee is partly allowed as

ITA 7714/DEL/2019[2009-10]Status: DisposedITAT Delhi30 Jan 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7714/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Ito, Surender Dalal, Ward-4, Vs. Dalal Bhawan, Aayakar Bhawan, Rohtak, Haryana Near Petrol Pump, Gohana Road, Rohtak, Haryana. Pan No.Aqlps2166C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.7490/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Surender Dalal, Ito, Dalal Bhawan, Vs. Ward-4, Near Petrol Pump, Aayakar Bhawan, Gohana Road, Rohtak, Haryana Rohtak, Haryana. Pan No.Aqlps2166C अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 69

…I.T.A.Nos.7714 & 7490/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.7714/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम ITO, Surender Dalal, Ward-4, Vs. Dalal Bhawan, Aayakar Bhawan, Rohtak, Haryana Near Petrol Pump, Gohana Road, Rohtak, Haryana. PAN No.AQLPS2166C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.7490/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Surender Dalal, ITO, Dalal Bhawan, Vs. Ward-4, Near Petrol Pump, Aayakar Bhawan, Gohana Road, Rohtak, Ha…

SURENDER DALAL,ROHTAK vs. ITO WARD - 4, ROHTAK

In the result, appeal of the Assessee is partly allowed as

ITA 7490/DEL/2019[2009-10]Status: DisposedITAT Delhi30 Jan 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7714/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Ito, Surender Dalal, Ward-4, Vs. Dalal Bhawan, Aayakar Bhawan, Rohtak, Haryana Near Petrol Pump, Gohana Road, Rohtak, Haryana. Pan No.Aqlps2166C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.7490/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Surender Dalal, Ito, Dalal Bhawan, Vs. Ward-4, Near Petrol Pump, Aayakar Bhawan, Gohana Road, Rohtak, Haryana Rohtak, Haryana. Pan No.Aqlps2166C अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 69

…I.T.A.Nos.7714 & 7490/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.7714/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम ITO, Surender Dalal, Ward-4, Vs. Dalal Bhawan, Aayakar Bhawan, Rohtak, Haryana Near Petrol Pump, Gohana Road, Rohtak, Haryana. PAN No.AQLPS2166C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.7490/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Surender Dalal, ITO, Dalal Bhawan, Vs. Ward-4, Near Petrol Pump, Aayakar Bhawan, Gohana Road, Rohtak, Ha…

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 69/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, गुवाहाटी| IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 67/GTY/2023 Assessment Year: 2014-15 M/s. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, ACIT, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [PAN : AADCS5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 68/GTY/2023 Assessment Year: 2015-16 M/s. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata [Now, ACIT, Central Circle-1, Vs 89, Muktaram Babu Street Gu…

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 68/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, गुवाहाटी| IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 67/GTY/2023 Assessment Year: 2014-15 M/s. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, ACIT, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [PAN : AADCS5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 68/GTY/2023 Assessment Year: 2015-16 M/s. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata [Now, ACIT, Central Circle-1, Vs 89, Muktaram Babu Street Gu…

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 67/GTY/2023[2014-15]Status: DisposedITAT Guwahati01 Sept 2023AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, गुवाहाटी| IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 67/GTY/2023 Assessment Year: 2014-15 M/s. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, ACIT, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [PAN : AADCS5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 68/GTY/2023 Assessment Year: 2015-16 M/s. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata [Now, ACIT, Central Circle-1, Vs 89, Muktaram Babu Street Gu…

M/S. OSIAN STOCK BROKING PVT. LTD.,KOLKATA vs. I.T.O., WARD- 6(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 408/KOL/2022[2010-2011]Status: DisposedITAT Kolkata28 Feb 2023AY 2010-2011

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 408/Kol/2022 Assessment Year: 2010-11 M/S. Osian Stock Pvt. Ltd. Income Tax Officer, Ward-6(1), C/O S M Surana Advocate Kolkata Vs Unit No. 1501 15Th Floor Diamond Heritage 16, Strand Road Kolkata - 700001 [Pan : Aaaco3479N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, Fca Revenue By : Shri Ranu Biswas, Addl. Cit, D/R सुनवाई क" तार"ख/Date Of Hearing : 30/01/2023 घोषणा क" तार"ख /Date Of Pronouncement: 28/02/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is The Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 13/06/2022 For The Assessment Year 2010-11. 2. The Assessee Has Assailed The Order Of Ld. Cit(A) On Legal Issue As Well As On Merit As Raised In The Concise Grounds Of Appeal Filed By The Assessee Which Are Reproduced Below: “1. For That The Ld Cit(A) Erred In Not Properly Appreciating The Facts & Disposing The Grounds Of Appeal Taken By The Assessee. 2. For That The Ld Cit(A) Erred In Holding That The Ao Has Taken Into Consideration All Legal Steps Before Initiating Action U/S 147 When The Reopening Of Assessment Was Not In Accordance With Law.

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Ranu Biswas, Addl. CIT, D/R
Section 143(3)Section 147Section 14ASection 151Section 250Section 68

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 408/Kol/2022 Assessment Year: 2010-11 M/s. Osian Stock Pvt. Ltd. Income Tax Officer, Ward-6(1), C/o S M Surana Advocate Kolkata Vs Unit No. 1501 15th Floor Diamond Heritage 16, Strand Road Kolkata - 700001 [PAN : AAACO3479N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana, FCA Revenue by : Shri Ranu Biswas, Addl. CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 30/01/2023 घोषणा क" तार"ख /Dat…

AJAY TRADING COMPANY,KOLKATA vs. ACIT, CENTRAL CIR. 3(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 120/KOL/2022[2012-13]Status: DisposedITAT Kolkata02 Feb 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 120/Kol/2022 Assessment Year: 2012-13 Ajay Trading Company Vs. ACIT, Central Circle-3(2), Kolkata (PAN: AAEFA 5369 A) Appellant / (अपीलाथ") Respondent / ( !यथ") 15.12.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement/ 02.02.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri SonjoyMody, FCA Shri AngimKashyapBezboruah, CMA "नधा"/रती क$ ओर से Smt. Ban…

ITO WARD - 10(4), NEW DELHI vs. GUNGUN GOLD INFRA PVT LTD, NEW DELHI

The appeal is allowed for statistical purposes

ITA 5143/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Sept 2022AY 2010-11

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaito, Vs. Gungun Gold Infra Pvt. Ltd, 3Rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) Pan:Aahcs7132B

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(1)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITO, Vs. Gungun Gold Infra Pvt. Ltd, 3rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) PAN:AAHCS7132B Assessee by : Shri Hiren Mehta, CA Shri Nirbhay Mehta, Adv Revenue by: Shri Rajesh Kumar, CIT DR Date of Hearing 01/09/2022 Date of pronouncement 15/09/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the revenue against the order dated 26.03.2019 of CIT(A)-08, New Delhi (hereinafter ref…

ACIT, CIR - 6(2), KOLKATA, KOLKATA vs. WEST BENGAL AGRO INDUSTRIES CORPORATION LTD.,, KOLKATA

In the result the cross objections of the assessee for A

ITA 2428/KOL/2019[2013-14]Status: DisposedITAT Kolkata27 Jun 2022AY 2013-14

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. Nos. 2426, 2427 & 2428/Kol/2019 Assessment Years : 2011-12, 2012-13 & 2013-14 ACIT, Circle-6(2), Kolkata Vs. M/s West Bengal Agro Industries Corporation Ltd. (PAN: AAACW 3323 M) Appellant Respondent C.O. Nos. 2, 3& 4/Kol/2020 (Arising out of I.T.A. Nos. 2426, 2427 & 2428/Kol/2019) Assessment Years : 2011-12, 2012-13 & 2013-14 M/s West Bengal Agro Industries Vs. ACIT, Circle-6(2), Kolkata Corporation Ltd. (PAN: AAACW 3323 M) Cross-objector Respondent Date of Hearing…

ACIT, CIR - 6(2), KOLKATA, KOLKATA vs. WEST BENGAL AGRO INDUSTRIES CORPORATION LTD.,, KOLKATA

In the result the cross objections of the assessee for A

ITA 2427/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 Jun 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. Nos. 2426, 2427 & 2428/Kol/2019 Assessment Years : 2011-12, 2012-13 & 2013-14 ACIT, Circle-6(2), Kolkata Vs. M/s West Bengal Agro Industries Corporation Ltd. (PAN: AAACW 3323 M) Appellant Respondent C.O. Nos. 2, 3& 4/Kol/2020 (Arising out of I.T.A. Nos. 2426, 2427 & 2428/Kol/2019) Assessment Years : 2011-12, 2012-13 & 2013-14 M/s West Bengal Agro Industries Vs. ACIT, Circle-6(2), Kolkata Corporation Ltd. (PAN: AAACW 3323 M) Cross-objector Respondent Date of Hearing…

ACIT, CIR - 6(2), KOLKATA, KOLKATA vs. WEST BENGAL AGRO INDUSTRIES CORPORATION LTD.,, KOLKATA

In the result the cross objections of the assessee for A

ITA 2426/KOL/2019[2011-12]Status: DisposedITAT Kolkata27 Jun 2022AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. Nos. 2426, 2427 & 2428/Kol/2019 Assessment Years : 2011-12, 2012-13 & 2013-14 ACIT, Circle-6(2), Kolkata Vs. M/s West Bengal Agro Industries Corporation Ltd. (PAN: AAACW 3323 M) Appellant Respondent C.O. Nos. 2, 3& 4/Kol/2020 (Arising out of I.T.A. Nos. 2426, 2427 & 2428/Kol/2019) Assessment Years : 2011-12, 2012-13 & 2013-14 M/s West Bengal Agro Industries Vs. ACIT, Circle-6(2), Kolkata Corporation Ltd. (PAN: AAACW 3323 M) Cross-objector Respondent Date of Hearing…

DCIT, CIR. 13(1), KOLKATA vs. M/S PACHARIA EXPORTS PVT LTD., KOLKATA

In the result the cross objection filed by the assessee is allowed and appeal by the revenue is dismissed

ITA 558/KOL/2020[2011-12]Status: HeardITAT Kolkata07 Mar 2022AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2011-12 Dcit, Circle-13(1), M/S. Pacharia Exports Pvt. Kolkata Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah- 711106. Pan: Aabcp6955D (Appellant) (Respondent) Cross-Objection No.29/Kol/2020 (Arising Out Of Ita No.558/Kol/2020) Assessment Year: 2011-12 M/S. Pacharia Exports Dcit, Circle-13(1), Kolkata Pvt. Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah-711106. Pan: Aabcp6955D (Appellant) (Respondent) Present For: Revenue By : Smt. Ranu Biswas, Addl. Cit Assessee By : Shri Akkal Dudhwewala, Fca Date Of Hearing : 08.02.2022 Date Of Pronouncement : 07.03.2022 O R D E R Per Rajesh Kumar: The Appeal By The Revenue & Cross-Objection By The Assessee Are Filed Against The Order Dated 16.09.2020 Passed By The Commissioner Of Income Tax (Appeals)

For Appellant: Shri Akkal Dudhwewala, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “B”, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, Circle-13(1), M/s. Pacharia Exports Pvt. Kolkata Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah- 711106. PAN: AABCP6955D (Appellant) (Respondent) Cross-Objection No.29/Kol/2020 (Arising out of ITA No.558/Kol/2020) Assessment Year: 2011-12 M/s. Pacharia Exports DCIT, Circle-13(1), Kolkata Pvt. Ltd. 37, Gangananchal Vs. Apartment, Dr. Abani Dutta Road, Salkia, Howrah-711106. PAN: AABCP6955D (Appellant) (Respon…

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…

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year: 2008-09 & Assessment Year: 2009-10 M/s. Shivalika Realities Pvt. Ltd. 23,3-9, Sarv Mittal Toll Naka Near Bombay Hospital, Indore : Appellant PAN:AALCS2447R V/s ITO 5(1), Indore : Respondent Appellant by S/Shri Anil Kamal Garg, & Arpit Gaur, ARs Respondent by Shri S.S. Mantri, CIT-DR Date of Hearing 02.08.2021 Date of Pronouncement 04.10.2021 O R D E R PER MANISH BORAD, A.M The above captioned…

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year: 2008-09 & Assessment Year: 2009-10 M/s. Shivalika Realities Pvt. Ltd. 23,3-9, Sarv Mittal Toll Naka Near Bombay Hospital, Indore : Appellant PAN:AALCS2447R V/s ITO 5(1), Indore : Respondent Appellant by S/Shri Anil Kamal Garg, & Arpit Gaur, ARs Respondent by Shri S.S. Mantri, CIT-DR Date of Hearing 02.08.2021 Date of Pronouncement 04.10.2021 O R D E R PER MANISH BORAD, A.M The above captioned…

SMT. RUPAL DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed

ITA 675/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri P.M.Jagtap, Vice-President and Shri S.S.Godara, Judicial Member ITA No.674 & 675/Kol/2011 Assessment Year:2002-03 Shri Manoj Kumar Dhupelia Nilhat House, 6th Floor, 11 R.N. Mukherjee Road, Kolkata-700 001 [PAN No.ADSPD 4099 F] Dy. Commissioner of बनाम / Smt. Rupal Dhupelia Income Tax, Central V/s. C/o Manoj Dhupelia & Co. Circle-III, 18, Rabindra Nilhat House, 6th Floor, 11 Sarani, Poddar Court, 5th Floor, Kolkata-01 R.N. Mukherjee Road, Kolkata-700 001 [PAN No.ADSPD 3509 N] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri S.K. Tulsiyan. Ad…

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