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

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 24/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G. H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 23/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G. H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G.H Agro Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage.G H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 20/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measeg G.H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G.H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

DCIT, CC-1(2), Mumbai vs. M/S. Sunny Vista Realtors Pvt.Ltd., Mumbai

In the result, the appeal in ITA NO

ITA 611/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 May 2023AY 2011-12

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: NoneFor Respondent: Dr. Koshor Dule, CIT-DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 610 & 611/MUM/2023 Assessment Year: 2011-12 Dy. CIT CC-1(2), M/s Sunny Vista Realtors 906, 9th floor, Pratishtha Pvt. Ltd., Bhavan, Old CGO Building Vs. 511, Dalamal Towers, 211, (Annexe), M.K. Road, Nariman Point, Mumbai-400020. Mumbai-400021. PAN No. AAKCS 1269 E Appellant Respondent Assessee by : None Revenue by : Dr. Koshor Dule, CIT-DR : Date of Hearing 09/05/2023 : Date of pronouncement 25/05/2023 ORDER PER OM PRAKASH KANT, AM These two appeals by th…

DCIT, CC-1(2), Mumbai vs. M/S. Sunny Vista Realtors Pvt.Ltd., Mumbai

In the result, the appeal in ITA NO

ITA 610/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 May 2023AY 2011-12

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant ()

For Appellant: NoneFor Respondent: Dr. Koshor Dule, CIT-DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 610 & 611/MUM/2023 Assessment Year: 2011-12 Dy. CIT CC-1(2), M/s Sunny Vista Realtors 906, 9th floor, Pratishtha Pvt. Ltd., Bhavan, Old CGO Building Vs. 511, Dalamal Towers, 211, (Annexe), M.K. Road, Nariman Point, Mumbai-400020. Mumbai-400021. PAN No. AAKCS 1269 E Appellant Respondent Assessee by : None Revenue by : Dr. Koshor Dule, CIT-DR : Date of Hearing 09/05/2023 : Date of pronouncement 25/05/2023 ORDER PER OM PRAKASH KANT, AM These two appeals by th…

ACIT, Central Circle-2(1), Mumbai vs. M/S Rishabraj Infra Pvt. Ltd, Mumbai

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

ITA 3246/MUM/2022[2015-16]Status: DisposedITAT Mumbai05 Apr 2023AY 2015-16

Bench: Shri B R Baskaran & Shir Pavan Kumar Gadaleita Nos. 3246/Mum/2022 (A.Y: 2015-16) Acit, C.Circle -2(1), Vs. Rishabraj Infrapvtltd., Old Cgo Bldg, 804, 212, 2Nd Floor, B Wing, 8Th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, Mg Road, Boravali (E), Mumbai-400066. Pan/Gir No. : Aadcv2975P Appellant .. Respondent Appellant By : Ms.Riddhi Mishra.Dr Revenue By : Mr.Karan Jain.Ar Date Of Hearing 18.04.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-48, Mumbai Passed U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Riddhi Mishra.DRFor Respondent: Mr.Karan Jain.AR
Section 143(2)Section 143(3)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3246/Mum/2022 (A.Y: 2015-16) ACIT, C.Circle -2(1), Vs. Rishabraj InfraPvtLtd., Old CGO Bldg, 804, 212, 2nd Floor, B Wing, 8th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, MG Road, Boravali (E), Mumbai-400066. PAN/GIR No. : AADCV2975P Appellant .. Respondent Appellant by : Ms.Riddhi Mishra.DR Revenue by : Mr.Karan Jain.AR Date of Hearing 18.04.2023 Date of Pronouncement 24.04.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has file…

The Dy.Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. M/S. Shah & Parikh, Mumbai

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

ITA 2704/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Apr 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19Th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. Pan/Gir No. : Aajfs4684D Appellant .. Respondent

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153ASection 68Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. PAN/GIR No. : AAJFS4684D Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 03.04.2023 आदेश / O R D E R PER…

The Dy Comm. of Income Tax, Central Circle-5(1), Mumbai vs. M/S Rps Infra Projects Private Limited, Mumbai

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

ITA 2625/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Apr 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Rps Priti Jv, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19Th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. Pan/Gir No. : Aabar7230F Appellant .. Respondent

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 132(4)Section 143(3)Section 153ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s RPS Priti JV, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AABAR7230F Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 18.04.…

The Dy Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. Rps Infra Projects Private Limited, Mumbai

In the result, the appeals filed by the revenue for A

ITA 2710/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Mar 2023AY 2014-15

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2679/Mum/2022 (A.Y: 2015-16) ITA No. 2673/Mum/2022 (A.Y: 2018-19) The DCIT, Vs. M/s. RPS Infra Central Circle 5(1), Projects Pvt Ltd Room No. 1928, 19th C, 113 Shyam Kamal, Floor, Air India Bldg, 27, Tejpal Road, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai – 400057 PAN/GIR No. : AADCR3607E Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhile…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Speco Infrastructure, Mumbai

In the result, the appeals filed by the revenue for A

ITA 2706/MUM/2022[2014-2015]Status: DisposedITAT Mumbai28 Mar 2023AY 2014-2015

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2705/Mum/2022 (A.Y: 2015-16) ITA No. 2703/Mum/2022 (A.Y: 2017-18) The DCIT, Vs. M/s.SpecoInfrastructure Central Circle 5(1), C-110, Shyam Kamal, Room No. 1928, 19th 27, Tejapl Road, Floor, Air India Bldg, Agarwal Mkt, Nariman Point, Vile Parle(E), Mumbai – 400021. Mumbai - 400057 PAN/GIR No. : ACEFS4960M Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akh…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Priti Construction, Mumbai

In the result, the appeals filed by the revenue for A

ITA 2674/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Mar 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2672/Mum/2022 (A.Y: 2016-17) The DCIT, Vs. M/s. Priti Central Circle 5(1), Constructions Room No. 1928, 19th C, 113 Shyam Kamal, Floor, Air India Bldg, 27, Tejpal Road, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057 PAN/GIR No. : AAAFP0516A Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date…

M/S. Bajrangbali Steel Industries Pvt. Ltd, Rourkla vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee in IT(SS)A No

ITA 109/CTK/2022[2020-21]Status: DisposedITAT Cuttack28 Mar 2023AY 2020-21

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

For Appellant: Shri S.K.Tulsiyan, Advocate with Shri
Section 133ASection 153ASection 292CSection 69Section 69C

…search. There are no fetters or limitation under the statute, so as to curtail the jurisdiction of the AO. We derive 33 IT(SS)A No.31-44/CTK/2022 & ITA No.109/CTK/2022 support from the judgment of jurisdictional High court in the case of CIT vs. Anil Bhatia (352 ITR 493) (Delhi HC)". viii.) Even the Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573) has explained the legal position in para-3 7 as under: "On a conspectus of Section 153A(I) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under:…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Saket Infra Projects Private Limited, Mumbai

In the result, the appeals filed by the revenue for A

ITA 2668/MUM/2022[2014-2015]Status: DisposedITAT Mumbai27 Mar 2023AY 2014-2015

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra
Section 132Section 143(3)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2675/Mum/2022 (A.Y: 2015-16) ITA No. 2678/Mum/2022 (A.Y: 2017-18) The DCIT, Vs. M/s. Saket Infra Central Circle 5(1), Projects Pvt Ltd., Room No. 1928, 19th L3-308, the Summit Floor, Air India Bldg, Bay, Service Road, WE Nariman Point, Highway, Vile Parle (E) Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AAKCS4532L Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagr…

Ajmera Pharmasure Ltd, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, the present appeal is partly allowed

ITA 1136/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12
For Appellant: Ms. Dinkle HariyaFor Respondent: Shri S. Srinivasu
Section 132(4)Section 143(3)Section 153ASection 68Section 69

…Supreme Court which is reported in 96 taxmann.com 468 (SC). (ii). CIT v. Gurinder Singh Bawa [386 ITR 483 (BOM)] (iii). CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.02.2020. 8. Ld. DR vehemently supported the orders of the authorities below. 9. Heard rival submissions, perused the orders of the authorities below.…