CIT, Salem v. M/s.S.Khader Khan Son (210 Taxmann 248)

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

Mukesh B. Sharma, Mumbai vs. ITO 11(3)(2), Mumbai

ITA 6249/MUM/2018[2014-15]Status: DisposedITAT Mumbai29 May 2019AY 2014-15

Bench: Shri C.N. Prasad & Shri M. Balaganeshshri Mukesh B Sharma Income Tax Officer-11(3)(2) Room No. 428, 4Th Floor Bldg. No. F, C202, Akshay Mittal Indl. Estate, 1St Floor Vs. Aayakar Bhavan Andheri Kurla Road Mumbai 400020 Andheri (E), Mumbai 400059 Pan – Aahps1995D Appellant Respondent Appellant By: Shri Rashmikant C. Modi Ms. Ketki Rajeshirke Respondent By: Shri D.G. Pansari Date Of Hearing: 08.04.2019 Date Of Pronouncement: 29.05.2019 O R D E R Per M. Balaganesh, Am The Appeal Filed By The Assessee Is Directed Against The Order Dated 30-07- 2018 Passed By Ld Cit(A)-36, Mumbai & It Relates To The Assessment Year 2014-15. 2. Though The Assessee Had Raised Various Grounds Of Appeal, We Find That The Effective Issue To Be Decided In This Appeal Is As To Whether The Ld Cita Was Justified In Upholding The Action Of The Ld Ao In Treating The Sale Consideration Of Shares Of Rs 7,88,77,854/- As Bogus & Consequentially Denying The Exemption Claimed By The Assessee U/S 10(38) Of The Act In The Facts & Circumstances Of The Case. The Interconnected Issue Involved Therein Is As To Whether The Ld Cita Was Justified In Confirming The Addition Made U/S 69C Of The Act In The Sum Of Rs.39,43,893/- Towards Commission On Sale Proceeds Of Shares In The Facts & Circumstances Of The Case.

For Appellant: Shri Rashmikant C. ModiFor Respondent: Shri D.G. Pansari

Section 10(38)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri C.N. Prasad, Judicial Member and Shri M. Balaganesh, Accountant Member Shri Mukesh B Sharma Income Tax Officer-11(3)(2) Room No. 428, 4th Floor Bldg. No. F, C202, Akshay Mittal Indl. Estate, 1st Floor Vs. Aayakar Bhavan Andheri Kurla Road Mumbai 400020 Andheri (E), Mumbai 400059 PAN – AAHPS1995D Appellant Respondent Appellant by: Shri Rashmikant C. Modi Ms. Ketki Rajeshirke Respondent by: Shri D.G. Pansari Date of Hearing: 08.04.2019 Date of Pronouncement: 29.05.2019 O R D E R Per M. Balaganesh, AM The appeal filed by the assessee is directed aga…

ACIT, Cir-40, Kolkata vs. M/S International Book Trust, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 271/KOL/2017[2011-2012]Status: DisposedITAT Kolkata20 Jun 2018AY 2011-2012

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 271/Kol/2017 Assessment Year : 2011-12 Acit, Circle-40, Kolkata -Vs- M/S International Book Trust [Pan: Aabfi 3840 H ] (Appellant) (Respondent)

For Appellant: Shri A.K. Bandyopadhyay, Addl. CIT,Sr.DRFor Respondent: Shri Soumitra Chowdhury, Advocate

Section 133ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 271/Kol/2017 Assessment Year : 2011-12 ACIT, Circle-40, Kolkata -vs- M/s International Book Trust [PAN: AABFI 3840 H ] (Appellant) (Respondent) For the Appellant : Shri A.K. Bandyopadhyay, Addl. CIT,Sr.DR For the Respondent : Shri Soumitra Chowdhury, Advocate Date of Hearing : 13.06.2018 Date of Pronouncement : 20.06.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-12, Kolkata [in short…

ACIT, Cir-27(1), Kolkata, Purba Medinipur vs. Vivekananda Bera Sankarara, Kolkata

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

ITA 2357/KOL/2016[2009-10]Status: DisposedITAT Kolkata15 Jun 2018AY 2009-10

Bench: : Shri J. Sudhakar Reddy & Shri S.S.Viswanethra Ravia.Y 2009-10

For Appellant: None appearedFor Respondent: Shri Sallong Yaden, Addl.CIT, ld.Sr.DR

Section 131Section 143(2)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL : ‘A’ BENCH, KOLKATA Before : Shri J. Sudhakar Reddy, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member A.Y 2009-10 Asstt. Commissioner of Vs. Sri Vivekanda Bera Income-tax, Cir-27(1), PAN: ADCPB2529A Haldia [Appellant] [Respondent] Appellant/Department by : Shri Sallong Yaden, Addl.CIT, ld.Sr.DR Respondent/Assessee by : None appeared. Date of Hearing : 19-03-2018 Date of Pronouncement : 15-06-2018 ORDER Shri S.S.Viswanethra Ravi, JM: The above appeal by the Revenue is against the order dt. 16- 09-2016 of the CIT-A, 7, Kolkata for the A.Y 2009-10. 2. A…

Sarang & Associates, Mumbai vs. DCIT Cen Cir 36, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1227/MUM/2012[2007-08]Status: DisposedITAT Mumbai21 Mar 2018AY 2007-08

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Ita Nos. 1227 To 1229/Mum/2012 (निर्धारण वषा / Assessment Year: 2007-08 To 2009-10) M/S Sarang & Associates, Dy. Commissioner Of Income बिधम/ 302, Shabnam Apartment, Tax, Central Circle-36, 33, S.V. Road, Andheri (W), Mumbai. Vs. Mumbai-400058. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaafs0638J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Piyush Chhajed, A.RFor Respondent: Shri Jasbir S. Chouhan, D.R

Section 132Section 133ASection 143Section 143(1)Section 143(2)Section 143(3)Section 153Section 153CSection 69

…P a g e | 1 ITA Nos. 1227 to 1229/Mum/2012 AYs. 2007-08 to 2009-10 M/s Sarang & Associates Vs. Dy. Commissioner of Income Tax-CC-36 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K.PRADHAN, AM ITA Nos. 1227 to 1229/Mum/2012 (निर्धारण वषा / Assessment Year: 2007-08 to 2009-10) M/s Sarang & Associates, Dy. Commissioner of Income बिधम/ 302, Shabnam Apartment, Tax, Central Circle-36, 33, S.V. Road, Andheri (W), Mumbai. Vs. Mumbai-400058. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAAFS0638J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Assessee by : Shr…

ITO, WD-WD-43(4), Kolkata vs. M/S Super Diesel, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1294/KOL/2015[2011-2012]Status: DisposedITAT Kolkata29 Nov 2017AY 2011-2012

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1294/Kol/2015 Assessment Year : 2011-12 Ito, Wd-43(4), Kolkata -Vs- M/S Super Diesel [Pan: Aamfs 0816 J] (Appellant) (Respondent)

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Manish Tiwari, FCA

Section 143(3)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1294/Kol/2015 Assessment Year : 2011-12 ITO, Wd-43(4), Kolkata -vs- M/s Super Diesel [PAN: AAMFS 0816 J] (Appellant) (Respondent) For the Appellant : Shri Arindam Bhattacharjee, Addl. CIT For the Respondent : Shri Manish Tiwari, FCA Date of Hearing : 14.11.2017 Date of Pronouncement : 29.11.2017 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-13, Kolkata [in short the ld CIT(A)] in…

Kiran Kothari HUF, Kolkata vs. ITO, Ward 35(3), Kolkata

In the result the appeal of the assessee is allowed

ITA 443/KOL/2017[2013-14]Status: DisposedITAT Kolkata15 Nov 2017AY 2013-14

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(38)Section 133ASection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] आयकर अपील सं"या / I.T.A No. 443/Kol/2017 "नधॉरण वषॅ/Assessment Year: 2013-14 Kiran Kothari, (HUF) Vs. Income-tax Officer, Wd-35(3), Kolkata (PAN: AAGHK 9024 E) (अपीलाथ"/Appellant) (""यथ"/Respondent) Date of Hearing 01.09.2017 Date of Pronouncement 15.11.2017 Shri Miraj D.Shah For the Appellant/ अपीलाथ" Shri Sallong Yaden, Addl. CIT, DR For the Respondent/ ""यथ" आदेश/ORDER Per Shri A…

ITO, Ward-46(1), Kolkata vs. Anupam Nandi, Howrah

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed

ITA 2037/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Nov 2017AY 2009-2010

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2037/Kol/2014 Assessment Year : 2009-10 I.T.O., Ward-46(1), Kolkata -Vs- Anupam Nandi [Pan: Abipn 4303 N] (Appellant) (Respondent) I.T.A No. 1985/Kol/2014 Assessment Year : 2009-10 Anupam Nandi -Vs- I.T.O., Ward-46(1), Kolkata [Pan: Abipn 4303 N] (Appellant) (Respondent)

For Appellant: Shri David Z. Chowngthu, Addl. CIT DRFor Respondent: Shri Miraj D. Shah, AR

Section 133ASection 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 2037/Kol/2014 Assessment Year : 2009-10 I.T.O., Ward-46(1), Kolkata -vs- Anupam Nandi [PAN: ABIPN 4303 N] (Appellant) (Respondent) I.T.A No. 1985/Kol/2014 Assessment Year : 2009-10 Anupam Nandi -vs- I.T.O., Ward-46(1), Kolkata [PAN: ABIPN 4303 N] (Appellant) (Respondent) For the Appellant : Shri David Z. Chowngthu, Addl. CIT DR For the Respondent : Shri Miraj D. Shah, AR Date of Hearing : 03.11.2017 Date of Pronouncement : 10.11.2017 ORDER Per M.Balaganesh, AM 1. The…

Anupam Nandi, Kolkata vs. ITO, Ward-46(1), Kolkata

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is allowed

ITA 1985/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Nov 2017AY 2009-2010

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2037/Kol/2014 Assessment Year : 2009-10 I.T.O., Ward-46(1), Kolkata -Vs- Anupam Nandi [Pan: Abipn 4303 N] (Appellant) (Respondent) I.T.A No. 1985/Kol/2014 Assessment Year : 2009-10 Anupam Nandi -Vs- I.T.O., Ward-46(1), Kolkata [Pan: Abipn 4303 N] (Appellant) (Respondent)

For Appellant: Shri David Z. Chowngthu, Addl. CIT DRFor Respondent: Shri Miraj D. Shah, AR

Section 133ASection 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 2037/Kol/2014 Assessment Year : 2009-10 I.T.O., Ward-46(1), Kolkata -vs- Anupam Nandi [PAN: ABIPN 4303 N] (Appellant) (Respondent) I.T.A No. 1985/Kol/2014 Assessment Year : 2009-10 Anupam Nandi -vs- I.T.O., Ward-46(1), Kolkata [PAN: ABIPN 4303 N] (Appellant) (Respondent) For the Appellant : Shri David Z. Chowngthu, Addl. CIT DR For the Respondent : Shri Miraj D. Shah, AR Date of Hearing : 03.11.2017 Date of Pronouncement : 10.11.2017 ORDER Per M.Balaganesh, AM 1. The…

Mighty Constructions (P) Ltd, Mumbai vs. DCIT Cir 9(2), Mumbai

The appeal of the assessee is allowed for statistical purposes only

ITA 6551/MUM/2014[2010-11]Status: DisposedITAT Mumbai15 Mar 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2010-11 M/S Mighty Construction Pvt. Dcit, Ltd. बनाम/ Circle-9(2), 6Th Floor, A-Wing, Universal Room No.218, 2Nd Floor, Vs. Business Park, Chandivali Farm Aayakar Bhavan, Road, Off Saki Vihar Road, M.K. Road, Andheri (E), Mumbai-400020 Mumbai-400072 (यनधाारयती /Assessee) (याजस्व /Revenue) Pan. No.Aadcm3581C यनधाारयती की ओर से / Assessee By Dr. K. Shivaram & Ms. Neelam Jadhav याजस्व की ओर से / Revenue By Shri Suman Kumar-Dr

Section 133ASection 144ASection 80G

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, ‘फी’,म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री अश्वनी तनेजा, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 M/s Mighty Construction Pvt. DCIT, Ltd. बनाम/ Circle-9(2), 6th Floor, A-Wing, Universal Room No.218, 2nd Floor, Vs. Business Park, Chandivali Farm Aayakar Bhavan, Road, Off Saki Vihar Road, M.K. Road, Andheri (E), Mumbai-400020 Mumbai-400072 (यनधाारयती /Assessee) (याजस्व /Revenue) PAN. No.AADCM3581C यनधाारयती की ओर…

Heeralal Meghraj Doshi, Mumbai vs. Asst CIT 18(2), Mumbai

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

ITA 3015/MUM/2015[2009-10]Status: DisposedITAT Mumbai15 Feb 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133(6)Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Amit Shukla (JM) I.T.A. No. 3015/Mum/2015 (Assessment Year 2009-10) I.T.A. No. 3016/Mum/2015 (Assessment Year 2010-11) M/s. Heeralal Meghraj Doshi Vs. ACIT Circle-18(2) Office No. 101 115, Piramal 1st Floor Chambers Prathamesh Apartments 1st Floor Old College Road, Dadar Lalbaug Mumbai-400 028. Mumbai-400012. (Appellant) (Respondent) I.T.A. No. 3502/Mum/2015 (Assessment Year 2009-10) I.T.A. No. 3503/Mum/2015 (Assessment Year 2010-11) I.T.A. No. 909/Mum/2015 (Assessment Year 2011-12) ACIT Circle-21(1) Vs. M/s. Heer…

G.L. Constructions P.Ltd, Mumbai vs. DCIT 8(1) Or DCIT City 8, Mumbai

In the result, appeal of assessee is allowed in part, in terms indicated hereinabove

ITA 2269/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Jun 2016AY 2010-11

For Appellant: Shri N.R.Agrawal & Pavan VedFor Respondent: Ms. Anupama Shukla

Section 131Section 133ASection 133A(6)Section 143(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘जी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सं./ITA No.2269/Mum/2015 (नििाारण वषा / Assessment Year :2010-2011) M/s G.L. Constructions Pvt. Vs. DCIT-8(1), Mumbai Ltd., 304, Gokul Arcade, B Wing, Subhash Road, Near Garware, Vile Parle (East), Mumbai-400057 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACG 3438 P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri N.R.Agrawal & Pavan Ved याजस्व की ओर से /Revenue by : Ms. Anupama Shukla सुनवाई की तायीख / Date o…