CIT v. Anil Kumar Bhatia

352 ITR 493High Court2013#120 most cited

What is CIT v. Anil Kumar Bhatia authority for?

Section 153A can be invoked to reassess income for all years under consideration prior to a search, even if returns for those years were processed under Section 143(1)(a). The Assessing Officer has the power to reassess total income in such cases without fetters.

537

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v Anil Kumar Bhatia · section 153A · section 143(1)(a) · search assessment · reassessment · assessment procedure · undisclosed income · search and seizure · Delhi High Court · taxability after search

Also reported as

24 Taxmann.com 98211 Taxmann 453

Sections most often in play

Section 132Section 148Section 153ASection 143(3)Section 147Section 139(1)Section 143(1)Section 69A
Read the full judgment

Issues it is cited on

section 153aofcasus omissussection 153(1)(a)section 153(1)sanctioning authoritysection 153a(1)(b)section 153a(1)non application of mindsection 153bsection 132asearch assessmentsection 132(1)

Judgments citing CIT v. Anil Kumar Bhatia

DCIT, New Delhi vs. M/S T.S. Pulses Pvt. Ltd., Delhi

In the result, the Assessee’s Cross Objection stands allowed and Revenue’s Appeal is dismissed

ITA 5196/DEL/2013[2006-07]Status: DisposedITAT Delhi09 Jan 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 14ASection 153CSection 2Section 35DSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5196/DEL/2013 A.Y. : 2006-07 DCIT, CENTRAL CIRCLE-5, VS. M/S T.S. PULSES PVT. LTD. NEW DELHI , 2744, Naya Bazar, ROOM NO. 361, 3RD FLOOR Delhi – 110 006 ARA CENTRE, (PAN: AAACT6037B) E-2, JHANDEWALAN EXTENSION, NEW DELHI (ASSESSEE) (RESPONDENT) AND C.O. NO. 63/DEL/2014 (IN ITA NO. 5196/DEL/2013) A.Y. : 2006-07 M/S T.S. PULSES PVT. LTD. VS. DCIT, CENTRAL CIRCLE-5, 2744, Naya Bazar, NEW DELHI , ROOM NO. 361, 3RD FLOOR ARA Delhi – 110 006 (PAN: AAACT6037B…

Cineyug, Mumbai vs. Asst CIT Cen RG 15 & 16, Mumbai

In the result, appeal of the assessee is allowed

ITA 1224/MUM/2016[2004-05]Status: DisposedITAT Mumbai09 Dec 2016AY 2004-05

Bench: Shri B.R.Baskaran & Shri Pawan Singh

For Respondent: Sh. Subhachan Ram (DR)
Section 132Section 139(1)Section 143(3)Section 153ASection 253Section 254(1)

…or in the order passed by ld. Commissioner (Appeals) that any incriminating material was found while making any addition against the assessee. The ld. AR for the assessee further relied upon the decisions of Delhi High Court in CIT Vs Anil Kumar Bhatia [2013] 352 ITR 493(Delhi) and of jurisdictional High Court in CIT Vs Continental Warehousing [2015] 374 ITR 645 (Bombay). On the other hand ld. DR for the revenue supported the order of authorities below and argued that neither under section 132 nor under section153A, the phraseology of ‘incriminating’ is used by the legislature, therefore any material unearthed du…

Ramesh Sumermal Shah, Mumbai vs. DCIT Cir 36, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 414/MUM/2010[2001-02]Status: DisposedITAT Mumbai28 Nov 2016AY 2001-02

Bench: Shri Saktijit Dey & Shri Rajesh Kumarसर्वश्री सक्तिक्िि डे, न्याययक सदस्य एवुं रािेश कुमार, ऱेखा सदस्य आमकय अऩीर सं./I.T.A. No.414/Mum/2010 (यनधावरण र्र्व / Assessment Years : 2001-02) Shri Ramesh Sumermal Shah, बनाम/ Dy. Commissioner Of Income Tax 220, Commerce House, Circle 36, Vs. 140 N M Road, Fort, 11/43, Ground Floor, Aayakar Bhavan, Mumbai-400023 M K Road, Mumbai-400020 स्थायी ऱेखा सं./ Pan : Aagps9863H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri Nishit Gandhi प्रत्मथी की ओय से/ Respondent By : Shri Prawin Kumar सुनवाई की तायीख / Date Of Hearing :28.4.2016 घोषणा की तायीख /Date Of Pronouncement :28 .11.2016 आदेश / O R D E R Per Rajesh Kumarthis Is An Appeal By The Assessee Against Order Dated 13/11/2009 Of Ld. Cit(Appeals)-41 Mumbai For The Assessment Year 2001-02 Passed Against The Assessment Framed By The Ao U/S 143(3) R.W.S. 153A Of The Income Tax Act (Hereinafter Called The Act). 2. The Grounds Raised By The Assessee Are As Under:- “On The Facts & In The Circumstances Of The Case He Ld. Cit(A) Has Erred In Law In Confirming The Addition Of Rs.2,25,00,000/- Made By The Ao On Disbelieving Gift Received By The Appellant”

For Appellant: Shri Nishit GandhiFor Respondent: Shri Prawin Kumar
Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER सर्वश्री सक्तिक्िि डे, न्याययक सदस्य एवुं रािेश कुमार, ऱेखा सदस्य आमकय अऩीर सं./I.T.A. No.414/Mum/2010 (यनधावरण र्र्व / Assessment Years : 2001-02) Shri Ramesh Sumermal Shah, बनाम/ Dy. Commissioner of Income Tax 220, Commerce House, Circle 36, Vs. 140 N M Road, Fort, 11/43, Ground Floor, Aayakar Bhavan, Mumbai-400023 M K Road, Mumbai-400020 स्थायी ऱेखा सं./ PAN : AAGPS9863H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथ…

ACIT CC 22 & 30 Cen RG 5, Mumbai vs. Usha Mittal, Mumbai

In the result, Revenue’s appeal for A

ITA 4962/MUM/2014[2006-07]Status: DisposedITAT Mumbai23 Nov 2016AY 2006-07

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Acit, Cc – 22 & 30 Smt. Usha Mittal Central Range 5, Mumbai 1601, Marathon Heights Room No. 403, 4Th Floor Vs. P.B. Marg, Jaibharat Oil Mills Aayakar Bhavan, M.K. Road Lower Parel (W), Mumbai -013 Mumbai 400020 Pan – Aftpm4951J Appellant Respondent

For Appellant: Ms. S. PadmajaFor Respondent: Shri Mitesh Shah
Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain , Judicial Member ACIT, CC – 22 & 30 Smt. Usha Mittal Central Range 5, Mumbai 1601, Marathon Heights Room No. 403, 4th Floor Vs. P.B. Marg, Jaibharat Oil Mills Aayakar Bhavan, M.K. Road Lower Parel (W), Mumbai -013 Mumbai 400020 PAN – AFTPM4951J Appellant Respondent CO No. 76/Mum/2016 (Assessment Year: 2006-07) Smt. Usha Mittal ACIT, CC – 22 & 30 1601, Marathon Heights Central Range 5, Mumbai P.B. Marg, Jaibharat Oil Mills Vs. Room No. 403, 4th Floor Lower Parel (W), Mumbai -013 Aayakar…

Pratyaksha Properties P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are allowed in terms indicated hereinabove

ITA 6296/MUM/2014[2005-06]Status: DisposedITAT Mumbai09 Nov 2016AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

Section 132(1)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.6295/Mum/2014 & 6296/Mum/2014 (Assessment Year :2004-05, 2005-06) M/s. Pratyaksha Properties Vs. DCIT, CC-47, Mumbai Pvt. Ltd., JN-3, 14/5, Sector – 9, Vashi, Navi Mumbai – 400 703 PAN/GIR No. AADCP2269C Appellant) .. Respondent) Assessee by Shri J.P. Bairagra Revenue by Shri Sanjay Bahadur Date of Hearing 11/08/2016 Date of Pronouncement 09/11/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the assessee against the order of CIT(A) for the assessment year 2004-05 and 2005…

Pratyaksha Properties P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are allowed in terms indicated hereinabove

ITA 6295/MUM/2014[2004-05]Status: DisposedITAT Mumbai09 Nov 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

Section 132(1)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.6295/Mum/2014 & 6296/Mum/2014 (Assessment Year :2004-05, 2005-06) M/s. Pratyaksha Properties Vs. DCIT, CC-47, Mumbai Pvt. Ltd., JN-3, 14/5, Sector – 9, Vashi, Navi Mumbai – 400 703 PAN/GIR No. AADCP2269C Appellant) .. Respondent) Assessee by Shri J.P. Bairagra Revenue by Shri Sanjay Bahadur Date of Hearing 11/08/2016 Date of Pronouncement 09/11/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the assessee against the order of CIT(A) for the assessment year 2004-05 and 2005…

Balaji Universal Tradelink P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

The appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2183/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2016AY 2004-05

Bench: Shri Joginder Singh & Shri Sanjay Arora

Section 132(3)Section 133ASection 143(3)Section 153A

…08/2015 made an elaborate ITA Nos.2183 to 2186/Mum/2013 & M/s Balaji Universal Tradelinks Pvt. Ltd. discussion on the issue and after considering various decisions like CIT vs Ankitech Pvt. ltd. (2011) 11 taxman.com 100(Del.), CIT vs Anil Kumar Bhatia (2013) 352 ITR 493 (Del.), Madugula Venu vs DIT (2013) 29 taxman.com 200(Del.), CIT vs Chetan Das Laxman Das, order dated 07/08/2012 (ITA No.2021/2010)(Del.), Ranbaxy Laboratories Ltd. vs CIT (2011) 12 taxman.com 74 (Del.), Jai Steel India Jodhpur vs ACIT (2013) 36 taxman.com 523(Raj.), Hon’ble Bombay High Court in ITA No.36/2009 in the case of CIT vs M/s Murli Agr…

Smt. Dayawanti Through Smt. Sunita Gupta (Legal Heir) vs. Commissioner of Income Tax

ITA/357/2015HC Delhi27 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 139(1)Section 145Section 153A

…ome for six assessment year prior to the year of search. There are no fetters or limitation under the statute, so as to curtail the jurisdiction of the AO. We derive support from the judgment of jurisdictional High court in the case of CIT Vs. Anil Bhatia 352 ITR 493 (Del)..” 18. The nature of the books included katchaparchas, papers containing calculations and amounts routed to bank accounts of various members of the family, sums receivable towards business, etc. They also included documents relating to purchase of property. The statements were made under oath on 18-04-2006 and 03-05-2006. No doubt, th…

Smt. Daya Wanti Through Smt. Sunita Gupta (Legal Heir) vs. Commissioner of Income Tax

ITA-357/2015HC Delhi27 Oct 2016
Section 139(1)Section 145Section 153A

…ome for six assessment year prior to the year of search. There are no fetters or limitation under the statute, so as to curtail the jurisdiction of the AO. We derive support from the judgment of jurisdictional High court in the case of CIT Vs. Anil Bhatia 352 ITR 493 (Del)..” 18. The nature of the books included katchaparchas, papers containing calculations and amounts routed to bank accounts of various members of the family, sums receivable towards business, etc. They also included documents relating to purchase of property. The statements were made under oath on 18-04-2006 and 03-05-2006. No doubt, th…

Oleander Farms P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

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

ITA 4966/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Oct 2016AY 2005-06

Bench: Transfer Of File To The Ao Of The Assessee. 3. Rival Contentions Have Been Heard & Record Perused.

For Appellant: Shri J.P.BairagraFor Respondent: Shri Sanjay Bahadur
Section 10(34)Section 132Section 132(4)Section 139Section 143(2)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM M/s. Oleander Farms Pvt. Vs. DCIT, CC-47, Mumbai Ltd., D-73/1, TTC Industrial Area, MIDC Road, Turbhe, Navi Mumbai – 400705 PAN/GIR No. : AAACO6556G (Appellant) ( Respondent) .. Assessee by : Shri J.P.Bairagra Revenue by : Shri Sanjay Bahadur Date of Hearing : 08/08/2016 Date of Pronouncement : 24/10/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A) for the Assessment Year 2005-2006, in the matter of order passed under Section 153C read with secti…

Smt. Ranjana Garg, New Delhi vs. DCIT, New Delhi

In the result, the CO of the assessee is allowed and

ITA 2083/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Ranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L

Section 153A

…Court in the case of CIT vs. KABUL CHAWLA (ITA 707/2014 dated 28.08.2015) wherein Hon’ble High Court after threadbare examining all the judicial pronouncements on the subject i.e. judgments of High Court of Delhi in the case of CIT v. Anil Kumar Bhatia [2013] 352 ITR 493 (Del), Madugula Tax[2013] Venu v. Director of Income 29 Taxmann.Com 200 (Delhi), CIT v. Chetan Das Lachman Das (ITA No.2021/2010), Filatex India Ltd. v. CIT- IV [2014] 49 Taxmann.Com 465 (Delhi), Pr. Commissioner of Income Tax v. Kurele Paper Mills P. Ltd.( ITA No. 369 of 2015), judgment of High Court of Rajasthan in the case of Jai Steel (India)…

Abhishek Lodha, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result both the appeals are allowed

ITA 4910/MUM/2015[2007-08]Status: DisposedITAT Mumbai07 Oct 2016AY 2007-08
For Appellant: Shri Vijay MehtaFor Respondent: Shri Jeevanlal Lavedia
Section 132Section 132ASection 139Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM Shri Abhishek Lodha Vs. DCIT,CC7(3), Mumbai- 4th 412, Floor, 17G, 400020 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai-400001 PAN/GIR No. : ABWPL7723N (Appellant) ( Respondent) .. Assessee by : Shri Vijay Mehta Revenue by : Shri Jeevanlal Lavedia Date of Hearing : 06/10/2016 Date of Pronouncement 07/10/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A) for the Assessment Year 2007-2008 in the matter of the order passed under…

ACIT, New Delhi vs. M/S Gunvardhan Vyapar Pvt. Ltd., New Delhi

In the result we dismiss both the appeals of the Revenue

ITA 2285/DEL/2013[2007-08]Status: DisposedITAT Delhi27 Sept 2016AY 2007-08

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. Gautam Jain, FCAFor Respondent: Sh.AK Saroha, CIT, DR
Section 132Section 132ASection 143(2)Section 153ASection 153C

…he decision and argued that the Bench should follow the binding decision of the Jurisdictional High Court in the case of Filatex India Ltd. (supra). He also relied on the judgement of the Hon’ble Delhi High Court in the case of CIT vs. Shri Anil Kumar Bhatia, 24 Taxmann.com 98 (Del). (c) He further relied on the decision of the Jurisdictional High Court in the case of CIT vs. RRJ Securities Ltd. (2015) 62 Taxmann.com 391 (Del) and submitted that the propositions laid down therein squarely applies to the facts of this case. ~ 3 ~ (d) He argued that the Cross Objections cannot be admitted as the Registry has been…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3466/MUM/2015[2009-10]Status: DisposedITAT Mumbai24 Aug 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3465/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3458/MUM/2015[2010-11]Status: DisposedITAT Mumbai24 Aug 2016AY 2010-11

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3457/MUM/2015[2009-10]Status: DisposedITAT Mumbai24 Aug 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3456/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

Jayant B Patel HUF, Mumbai vs. ACIT CC13, Mumbai

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

ITA 5547/MUM/2012[2001-02]Status: DisposedITAT Mumbai10 Aug 2016AY 2001-02

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./Ita Nos.5547, 5548, 5553/Mum/2012 & Ita No.7525/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 & 2007­08) Jayant B. Patel Huf, B/27, Vs. Acit, Cc­13, Mumbai Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahj 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita Nos.5455 To 5461/Mum/2012 ("नधा"रण वष" / Assessment Years :2001­02 To 2007­08) Acit, Cc­13, Mumbai Vs. Jayant B. Patel Huf, B/27, Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahj 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita Nos.5549 To 5552, 5554/Mum/2012 &7524/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 2004­05,2006­07 & 2007­08) Jayant B. Patel, B/27, Clifton Vs. Acit, Cc­13, Mumbai Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpp 6414 H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Dr. K.Shivaram & Ms. Neelam C. Jadhav राज"व क" ओर से /Revenue By : Shri Alok Johri सुनवाई क" तार"ख / Date Of Hearing : 13/05/2016 घोषणा क" तार"ख/Date Of Pronouncement 10/08/2016

For Appellant: Dr. K.Shivaram &For Respondent: Shri Alok Johri
Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘जे’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM आयकर अपील सं./ITA Nos.5547, 5548, 5553/Mum/2012 & ITA No.7525/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 & 2007­08) Jayant B. Patel HUF, B/27, Vs. ACIT, CC­13, Mumbai Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAHJ 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA Nos.5455 to 5461/Mum/2012 ("नधा"रण वष" / Assessment Years :2001­02 to 2007­08) ACIT, CC­13, Mu…

A.C.I.T. Cent.Cir.13, Mumbai vs. Jayant B. Patel(HUF), Mumbai

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

ITA 5455/MUM/2012[2001-02]Status: DisposedITAT Mumbai10 Aug 2016AY 2001-02

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./Ita Nos.5547, 5548, 5553/Mum/2012 & Ita No.7525/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 & 2007­08) Jayant B. Patel Huf, B/27, Vs. Acit, Cc­13, Mumbai Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahj 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita Nos.5455 To 5461/Mum/2012 ("नधा"रण वष" / Assessment Years :2001­02 To 2007­08) Acit, Cc­13, Mumbai Vs. Jayant B. Patel Huf, B/27, Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahj 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita Nos.5549 To 5552, 5554/Mum/2012 &7524/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 2004­05,2006­07 & 2007­08) Jayant B. Patel, B/27, Clifton Vs. Acit, Cc­13, Mumbai Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpp 6414 H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Dr. K.Shivaram & Ms. Neelam C. Jadhav राज"व क" ओर से /Revenue By : Shri Alok Johri सुनवाई क" तार"ख / Date Of Hearing : 13/05/2016 घोषणा क" तार"ख/Date Of Pronouncement 10/08/2016

For Appellant: Dr. K.Shivaram &For Respondent: Shri Alok Johri
Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘जे’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM आयकर अपील सं./ITA Nos.5547, 5548, 5553/Mum/2012 & ITA No.7525/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 & 2007­08) Jayant B. Patel HUF, B/27, Vs. ACIT, CC­13, Mumbai Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAHJ 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA Nos.5455 to 5461/Mum/2012 ("नधा"रण वष" / Assessment Years :2001­02 to 2007­08) ACIT, CC­13, Mu…