CIT v. B.G. Shirke Construction Technology P. Ltd.

395 ITR 371High Court2017#1366 most cited

What is CIT v. B.G. Shirke Construction Technology P. Ltd. authority for?

An assessee can lodge a new claim in proceedings under Section 153A for abated assessment years, even if it was not claimed in the original return of income, provided the assessment abated as a consequence of a search.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. B.G. Shirke Construction Technology P. Ltd. · Section 153A · new claim in search assessment · abated assessment years · claim not in original return · assessee new claim · determination of correct tax liability · Bombay High Court 153A

Also reported as

79 Taxmann.com 306246 Taxmann 300

Sections most often in play

Section 153ASection 143(3)Section 132Section 139(1)Section 153CSection 270ASection 115JBSection 139

Issues it is cited on

section 2(24)(xviii)minimum alternate taxsection 153a(1)(a)section 2(45)speculation losssection 153a proceedingssection 115jaexplanation to section 37third party informationsection 139(5)interest free advancesprohibited by law

Judgments citing CIT v. B.G. Shirke Construction Technology P. Ltd.

Dy.CIT Central Circle-4(2), Mumbai vs. M/S. Mindspace Business Parks Pvt Ltd, Mumbai

In the result, appeals filed by the Revenue are dismissed

ITA 433/MUM/2022[2015-16]Status: DisposedITAT Mumbai29 Aug 2022AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Sankar
Section 132Section 139(1)Section 139(5)Section 143(2)Section 143(3)Section 153A

…the assessment orders for A.Y.2015-16 and A.Y.2016-17. 16. With respect to the legal position, Ld. AR placed reliance on the judgement of Hon'ble Bombay High Court in the case of Commissioner of Income Tax v. B.G. Shirke Construction Technology P. Ltd [(2017) 395 ITR 371 (Bom)], wherein, it was held that in case of an abated assessment year, once the return is filed under section 153A of the Act, (A.Ys. 2015-16 & 2016-17) Mindspace Business Park Pvt. Ltd., the return filed under section 139 of the Act is replaced by it and the entire assessment proceedings will be conducted by the revenue considering the return f…

Devendra Prasad Tiwari, Jaipur vs. ITO 2(1), Jaiprur, Ncrb Building

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

ITA 206/JPR/2022[2018-19]Status: DisposedITAT Jaipur16 Aug 2022AY 2018-19
For Appellant: Shri Sharwan Kumar GuptaFor Respondent: Smt. Monisha Choudhary, JCIT
Section 143(1)Section 154Section 234A

…2010 when the loan was taken. To this effect, the ld. AR of the assessee relied on following decisions. 1. Smt. Sneh Lata Jain vs CIT 192 CTR 50 (J&K) 2. Smt. Raj Rani Gulati vs CIT 69 DTR 122 (All) 3. CIT vs B.G. Shrik Construction Technology (P) Ltd. (Bom.) 395 ITR 371 4. Pr. CIT vs Ankit Metal & Power Ltd. 182 DTR 333 (Cal.) 5. Suresh Kumar Agarwal vs JCIT (ITA No. 1073 & 1074/JP/2018 dated 15-03-2022 – Jaipur Trib) – it has been held that ignorance of law is certain no excuse for a default committed but at the same time, there is no presumption in law that everybody knows the law, application of this rule wou…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju A. Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju A. Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Smt. Anju Saraf, Nagpur vs. A, C.I.T Cent Cir. 2(2), Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Smt. Anju Saraf, Nagpur vs. A, C.I.T Cent Cir. 2(2), Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

El El Hotels & Investments Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 918/DEL/2010[2006-07]Status: DisposedITAT Delhi16 Feb 2021AY 2006-07
For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Ms Nidhi Srivastava, CIT-DR
Section 115JSection 132Section 143(3)Section 153A

…m an opportunity to make good omission, if any, in the original return and, therefore, an assessee can raise a fresh claim u/s 153A proceedings:- a) PCIT vs. Neeraj Jindal (2017) 393 ITR 1 (Del); b) CIT vs. B.G. Shirke Construction Technology Pvt. Ltd. (2017) 395 ITR 371 (Bom); c) CIT vs. M/s Surya Merchants Ltd., ITA No.4309/Del/2013; S. Splendor Landbase Ltd. vs. ACIT, ITA No.2461/Del/2016, order dated 6th d) June, 2018; 18 e) DCIT vs. Megha Engg. & Infrastructure Ltd., ITA No.607, 608, 609 & 610/H/2016, 1375/H/16, 1540/H/17’ f) Akshar Developers vs. ACIT, ITA No.6242/Mum/2016 & ITA No.2676 to 2678/Mum/2017; g)…

Positive Packaging P.Ltd, Mumbai vs. DCIT Cir 3(2), Mumbai

In the result this ground of appeal is allowed for statistical purpose

ITA 2483/MUM/2015[2009-10]Status: DisposedITAT Mumbai22 Apr 2020AY 2009-10

Bench: Shri Shamim Yahya & Shri Pawan Singhm/S Positive Packaging Industries Vs Dcit Circle 3(2), Room No. Ltd, 12A-06, B-Wing, 608, Aayakar Bhawan, Parinee Crescenzo, M.K.Road, C-38/39, G-Block, Mumbai-20 Bandra Kurla Complex, Bandra (E), Mumbai-400 051 Pan : Aaacp2836Q Appellant Respondednt

Section 201Section 43(6)(c)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI SHAMIM YAHYA ACCOUNTANT MEMBER & SHRI PAWAN SINGH JUDICIAL MEMBER M/s Positive Packaging Industries Vs DCIT Circle 3(2), Room No. Ltd, 12A-06, B-Wing, 608, Aayakar Bhawan, Parinee Crescenzo, M.K.Road, C-38/39, G-Block, Mumbai-20 Bandra Kurla Complex, Bandra (E), Mumbai-400 051 PAN : AAACP2836Q APPELLANT RESPONDEDNT Appellant by Shri Bhaumik Goda (AR) Respondent by Shri Vodal Raj Singh (CIT-DR) Date of hearing 04-02-2020 Date of pronouncement 22-04-2020 O R D E R Per Pawan Singh, Judicial Member: 1. This appeal by assessee is directed a…

Smt. Mamta Singh, Indore vs. Assistant Commissioner of Income Tax- 3(1), Indore

In the result appeal of the assessee is partly allowed for

ITA 306/IND/2018[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Smt. Mamta Singh Vs Acit-3(1) Ef-14, Scheme No.54, Indore Vijay Nagar, Indore

Section 142(1)Section 143(2)Section 143(3)Section 145Section 145(3)Section 2Section 45

…ard Ltd (2015)379 ITR 289{Del) (Annexure E) . c) CIT Vis Jay Parabolic Springs Ltd (2008) 306 ITR 42{Del) (Annexure F) . d) CIT v/s Sem Global Securities Ltd (2014) 360 ITR 682 (Del) (Annexure H). e) CIT V/s BG Shirke Construction Technology Pvt Ltd (2017) 395 ITR 371 (Bom) (Annexure H) 4. The appellant, therefore, submits that in view of the above legal position regarding admissibility of fresh claim before the appellate authorities, the order passed by CIT(A) by applying ratio in case of Goetz India (supra) deserves to be set aside with the direction to consider the claim afresh on merits. As to the observa…

Deputy Commissioner of Income Tax 8(1)(2), Mumbai vs. Sajjan India Ltd, Mumbai

In the result the appeal of the assessee and revenue for AY 2011-12 are partly allowed as indicated above

ITA 4729/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Jan 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Manoj Kumar Aggarwaldcit-8(1)(2) M/S Sajjan India Ltd., Room No. 651, 6Th Floor, Matulya Centre, ‘A’ No.2, Aayakar Bhavan, M.K. Road, Ground Floor, Senapati Bapat Mumbai-20. Marg, Lower Parel, Vs. Mumbai-400013. Pan: Aaacs6498M Appellant Respondent Appellant By : Shri Chaudhary Arun Kumar Singh (Dr) Respondent By : Shri S.L. Jain (Ca) Date Of Hearing : 29.01.2019 Date Of Pronouncement : 29.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Chaudhary Arun KumarFor Respondent: Shri S.L. Jain (CA)
Section 143(3)Section 14ASection 254(1)Section 8D(2)(ii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER DCIT-8(1)(2) M/s Sajjan India Ltd., Room No. 651, 6th Floor, Matulya Centre, ‘A’ No.2, Aayakar Bhavan, M.K. Road, Ground Floor, Senapati Bapat Mumbai-20. Marg, Lower Parel, Vs. Mumbai-400013. PAN: AAACS6498M Appellant Respondent Appellant by : Shri Chaudhary Arun Kumar Singh (DR) Respondent by : Shri S.L. Jain (CA) Date of Hearing : 29.01.2019 Date of Pronouncement : 29.01.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This…

Shri Rajesh Hasmukhlal Shah, Surat vs. The Income Tax Officer, Ward-3(4), Surat

In the result, the appeal of the assessee is allowed

ITA 517/AHD/2015[2011-12]Status: DisposedITAT Surat07 Jun 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.517/Ahd/2015/Srt िनधा"रण वष"/A.Y.:2011-12 Shri Rajesh Hasmukhlal Shah, Vs. Income Tax Officer, 3-4 Mangaldas Shopping Centre, Ward-3 (4), Surat. Kalapark Society Rander Road Surat Pan:Ahpps 9744M अपीलाथ" Appellant ""यथ"/Respondent

Section 139(5)Section 143(1)Section 150(1)Section 54ESection 54F

…Rajesh Hasmukhlal Shah v. ITO 3(4) Surat /I.T.A. No. 517/Ahd/2015/A.Y.:11-12 Page 1 of 9 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी/ ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.517/Ahd/2015/SRT िनधा"रण वष"/A.Y.:2011-12 Shri Rajesh Hasmukhlal Shah, Vs. Income Tax Officer, 3-4 Mangaldas Shopping Centre, Ward-3 (4), Surat. Kalapark Society Rander Road Surat PAN:AHPPS 9744M अपीलाथ" Appellant ""यथ"/Respondent Shri Mitish S. Modi, CA िनधा"रती क" ओर से /Assesse…

ACIT, New Delhi vs. M/S Splendor Landbase Ltd., New Delhi

In the result, the Appeal filed by the Revenue stand dismissed

ITA 2461/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Jun 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kanti.T.A. No.2461/Del/2016 A.Y. : 2010-11 Assistant Commissioner M/S Splendor Landbase Of Income, Central Vs. Limited, Circle-3, F-38/2, Splendor House, New Delhi Okhla Industrial Area, Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent) & C.O. No. 215/Del/2016 In I.T.A. No. 2461/Del/2016 A.Y. : 2010-11 M/S Splendor Landbase Assistant Commissioner Limited, Vs. Of Income, Central Circle- F-38/2, Splendor House, 3, Okhla Industrial Area, New Delhi Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent)

For Appellant: Sh. Anil Kr. Chopra, Adv. &For Respondent: Sh. S.S. Rana, CIT(DR)
Section 139Section 143(3)Section 153ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.2461/DEL/2016 A.Y. : 2010-11 ASSISTANT COMMISSIONER M/S SPLENDOR LANDBASE OF INCOME, CENTRAL VS. LIMITED, CIRCLE-3, F-38/2, SPLENDOR HOUSE, NEW DELHI OKHLA INDUSTRIAL AREA, PHASE-II, NEW DELHI (PAN: AAECA3986E) (APPELLANT) (RESPONDENT) AND C.O. NO. 215/DEL/2016 IN I.T.A. No. 2461/DEL/2016 A.Y. : 2010-11 M/S SPLENDOR LANDBASE ASSISTANT COMMISSIONER LIMITED, VS. OF INCOME, CENTRAL CIRCLE- F-38/2, SPLENDOR HOUSE, 3, OKHLA INDUSTRIAL AREA, NEW DELHI PHASE-II, NEW DE…

Gajendra D Pawar, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee for assessment year 2011-12 is partly allowed

ITA 1211/PUN/2015[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil Pathak and Shri Suhas BoraFor Respondent: Shri B. Kishore
Section 132Section 139(1)Section 153A

…of income filed in proceedings u/s. 153A of the Act. The ld. AR in support of his submissions placed reliance on the decision of Hon‟ble Bombay High Court in the case of Commissioner of Income Tax Vs. B.G. Shirke Construction Technology Pvt. Ltd. reported as 395 ITR 371. The ld. AR further pointed that the assessee had made similar claim of expenditure in return of income filed in proceedings u/s. 153A for the assessment years 2005-06 to 2008-09. The authorities below rejected the claim of assessee. The assessee carried the matter in appeal before Tribunal. The Tribunal in ITA Nos. 1009 to 1012/PUN/2015 decided…

Gajendra D Pawar, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee for assessment year 2011-12 is partly allowed

ITA 1210/PUN/2015[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil Pathak and Shri Suhas BoraFor Respondent: Shri B. Kishore
Section 132Section 139(1)Section 153A

…of income filed in proceedings u/s. 153A of the Act. The ld. AR in support of his submissions placed reliance on the decision of Hon‟ble Bombay High Court in the case of Commissioner of Income Tax Vs. B.G. Shirke Construction Technology Pvt. Ltd. reported as 395 ITR 371. The ld. AR further pointed that the assessee had made similar claim of expenditure in return of income filed in proceedings u/s. 153A for the assessment years 2005-06 to 2008-09. The authorities below rejected the claim of assessee. The assessee carried the matter in appeal before Tribunal. The Tribunal in ITA Nos. 1009 to 1012/PUN/2015 decided…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1811/PUN/2014[2012-13]Status: DisposedITAT Pune23 Mar 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.1805 to 1811/PUN/2014 यििाारण वषा / Assessment Years : 2006-07 to 2012-13 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur PAN: AADCM6281H अऩीऱाथी की ओर से / Appellant by : Ms. Nirupama Kotru,…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1810/PUN/2014[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.1805 to 1811/PUN/2014 यििाारण वषा / Assessment Years : 2006-07 to 2012-13 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur PAN: AADCM6281H अऩीऱाथी की ओर से / Appellant by : Ms. Nirupama Kotru,…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1809/PUN/2014[2010-11]Status: DisposedITAT Pune23 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.1805 to 1811/PUN/2014 यििाारण वषा / Assessment Years : 2006-07 to 2012-13 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur PAN: AADCM6281H अऩीऱाथी की ओर से / Appellant by : Ms. Nirupama Kotru,…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1808/PUN/2014[2009-10]Status: DisposedITAT Pune23 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.1805 to 1811/PUN/2014 यििाारण वषा / Assessment Years : 2006-07 to 2012-13 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur PAN: AADCM6281H अऩीऱाथी की ओर से / Appellant by : Ms. Nirupama Kotru,…