CIT v. Ballarpur Industries Ltd.

85 Taxmann.com 10High Court2017#1517 most cited

What is CIT v. Ballarpur Industries Ltd. authority for?

The Commissioner cannot revise an assessment order under Section 263 if the Assessing Officer applied their mind and adopted one of the possible views after an inquiry, as a mere difference of opinion does not make the order erroneous or prejudicial to revenue. However, if the Assessing Officer failed to make proper verification or inquiry, rendering the assessment order erroneous and prejudicial, Section 263 jurisdiction is validly invoked.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Ballarpur Industries Ltd. · Section 263 Income Tax Act · Revision by Commissioner · erroneous and prejudicial assessment · inadequate enquiry by AO · lack of proper verification · change of opinion PCIT · Assessing Officer's possible view · Malabar Industrial precedent

Sections most often in play

Section 263Section 1961Section 143(3)Section 142(1)Section 147Section 148Section 115BBESection 143(2)

Issues it is cited on

revision under section 263inadequate enquiryassessment order erroneoussection 263(1)lack of enquiryrevision u/s 263malabar industrialerroneous and prejudiciallimited scrutinysection 263section 26change of opinion

Judgments citing CIT v. Ballarpur Industries Ltd.

M/S.Srl Diagnostics Private Limited, Mumbai vs. Principal Commissioner Income Tax-7, Mumbai

Accordingly, the grounds raised by assessee are allowed

ITA 1528/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Jan 2021AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri R. L. Negi, Am आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri V. Sridharan & Shri SFor Respondent: Shri Anand Mohan, DR
Section 14ASection 263Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI R. L. NEGI, AM आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) PCIT-7, M/s SRL Diagnostics Pvt. Room No. 315, 3rd floor, Ltd. Aayakar Bhavan, M. K. बिधम/ Piramal Tower, Annexe, Road, Mumbai-400 020 Ganpatrao Kadam Marg, Vs. Lower Parel, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACT9117E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri V. Sridharan & Shri S. Sriram, ARs by प्रत्यथीकीओरसे/Respondentby : Shri Anand Mohan, DR सुनवाईकीतारीख/ : 18.11.2020 D…

M/S. Safina Hotels Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 2512/BANG/2019[2016-17]Status: DisposedITAT Bangalore09 Nov 2020AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojarim/S. Safina Hotels Pvt. Ltd., 84/85, Safina Plaza, Infantry Road, Bangalore-560 001 ….Appellant Pan Aaccs 5146G Vs. Dy. Commissioner Of Income Tax, Circle 6(1)(1), Bangalore. ……Respondent. Assessee By: Shri Tata Krishna, Advocate. Revenue By: Shri Kannan Narayanan, Jcit(D.R)

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri Kannan Narayanan, JCIT(D.R)
Section 143(2)Section 143(3)Section 32Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER M/s. Safina Hotels Pvt. Ltd., 84/85, Safina Plaza, Infantry Road, Bangalore-560 001 ….Appellant PAN AACCS 5146G Vs. Dy. Commissioner of Income Tax, Circle 6(1)(1), Bangalore. ……Respondent. Assessee By: Shri Tata Krishna, Advocate. Revenue By: Shri Kannan Narayanan, JCIT(D.R) Date of Hearing : 04.11.2020. Date of Pronouncement : 09.11.2020. O R D E R PER SHRI CHANDRA POOJARI, A.M. : This appeal filed by the assessee is directed against the order of…

DCIT, Cir-4(2)(2), Mumbai vs. M/S. Jbf Industries Pvt. Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1841/MUM/2019[2011-12]Status: DisposedITAT Mumbai20 May 2020AY 2011-12

Bench: Shri G. Manjunatha & Shri Ram Lal Negi

Section 143(3)Section 144C(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA Nos. 1841 & 1842/Mum/2019 (Assessment Years: 2011-12 & 2012-13) DCIT, Circle-4(2)(2) Vs. JBF Industries Ltd. Room No.640, 6th Floor 8th Floor Aaykar Bhawan Express Towers M.K.Road Nariman Point Mumbai-400 020 Mumbai-400 021 PAN/GIR No.AAACJ2575J Appellant) .. Respondent) Assessee by Shri K. Shivaram, Sr.counsel-AR Revenue by Shri Chaudhari Arun Kumar Singh, DR Date of Hearing 16/03/2020 Date of Pronouncement 20/05/2020 आदेश / O R D E R आदेश आदेश आदेश PER G.MANJUNATHA,…

Citicorp Services India Pvt. Ltd., Mumbai vs. The Pr. CIT-14, Mumbai

Accordingly, grounds raised by the assessee are dismissed

ITA 3581/MUM/2019[2014-15]Status: DisposedITAT Mumbai13 Mar 2020AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 3581/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri L. N. Pant & Ms. PreetiFor Respondent: Shri Awangshi Gimpson
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 3581/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) PCIT - 14, Citicorp Services India Aayakar Bhava, M. K. Pvt. Ltd. Road, Mumbai -400 020 First International बिधम/ Financial Centre, 8th floor, Plot C-54 & 55, G-Block, Vs. Bandra Kurla Complex, Bandra East, Mumbai-400 098 स्थायीलेखासं./जीआइआरसं./PAN No. AADCC6705C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri L. N. Pant & Ms. Preeti Jain, ARs प्रत्यथीकीओरसे/Respondentby : Shri Awangshi Gim…

Tata Aig General Insurance Company Ltd., Mumbai vs. Pr. CIT - 8, Mumbai

In the result, the appeal for A

ITA 3371/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Feb 2020AY 2013-14

Bench: Shri Pawan Singh & Shri G. Manjunathaita No.3371 & 3372/Mum/2019 (Assessment Years:2013-14 & 2014-15) Tata Aig General Insurance Vs. Pr.Cit-8, Room No. 611, Company Limited Aayakar Bhawan, 15Th Floor, Tower-A, Penisula M.K.Road, Business Park, G.K.Marg, Mumbai-400020. Lower Parel, Mumbai-400 013 Pan/Gir No.Aabct3518Q Appellant) .. Respondent) Assessee By Sh. F.V.Irani Senior Advocate With Miss Pratiksha Advocate & Sh Ashish Thakar Ca Revenue By Sh. Manjunatha Swamy Cit-Dr & Sh Micheal Jarald Sr Dr Date Of Hearing 31/01/2020 Date Of Pronouncement 05/02/2020 आदेश आदेश / O R D E R आदेश आदेश Per Pawan Singh(Jm): 1. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of The Principal Commissioner Of Income Tax (Pcit)–28, Mumbai, Passed Under Section 263, Dated 30/03/2019 For Ay 2013-14 & 2014-15. 2. In Both The Appeals, The Assessee Has Raised Identical Grounds Of Appeal; Facts For Both The Years Are Identical Except Variation Of Certain Figures Of Claim Under Different Claims. Therefore, Both The Appeals Were Clubbed, Heard & Are Decided By Consolidated Order. For Appreciation Of Facts, The Appeal For Ay

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.3371 & 3372/Mum/2019 (Assessment Years:2013-14 & 2014-15) Tata AIG General Insurance Vs. Pr.CIT-8, Room No. 611, Company Limited Aayakar Bhawan, 15th Floor, Tower-A, Penisula M.K.Road, Business Park, G.K.Marg, Mumbai-400020. Lower Parel, Mumbai-400 013 PAN/GIR No.AABCT3518Q Appellant) .. Respondent) Assessee by Sh. F.V.Irani Senior Advocate with Miss Pratiksha Advocate & Sh Ashish Thakar CA Revenue by Sh. Manjunatha Swamy CIT-DR And Sh Micheal Jarald Sr DR Date of Hear…

Anand Lilaram Raisinghani, Mumbai vs. Pr. CIT - 16, Mumbai

In the result, the appeal stands partly allowed to the extent specified in the order

ITA 3385/MUM/2019[2014-15]Status: DisposedITAT Mumbai02 Jan 2020AY 2014-15

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Anadi Varma - Ld. CIT-DR
Section 143(3)Section 2(22)(e)Section 263Section 43B

…as lawfully exigible has not been imposed or that by the application of the relevant statute on an incorrect or incomplete interpretation a lesser tax than what was just has been imposed. 4.4 The Hon’ble Bombay High Court in CIT V/s Ballarpur Industries Ltd. (85 Taxmann.com 10] has held that merely taking a view by the Assessing Officer without having subjected the claim to an examination would not make it a view of the Assessing officer. A view has necessarily to be preceded by examination of the claim and opting to choose of the possible results. In the absence of view being taken, merely because the issue itse…

Acc Ltd, Mumbai vs. CIT(Ltu), Mumbai

In the result, appeals are partly allowed for statistical purposes

ITA 977/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Yogesh Thar a/wFor Respondent: Shri Anadi Varma
Section 143(3)Section 144C(1)Section 144C(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.977 & 978/Mum./2019 (Assessment Year : 2013–14 & 2014–15) ACC Limited Cement House 121, M.K. Road ……………. Appellant Mumbai 400 020 PAN – AAACT1507C v/s Asstt. Commissioner of ……………. Respondent Income Tax (LTU)–1, Mumbai Assessee by : Shri Yogesh Thar a/w Shri Hardik Nirmal Revenue by : Shri Anadi Varma Date of Hearing – 03.09.2019 Date of Order – 28.11.2019 O R D E R PER BENCH Aforesaid appeals have been filed by the assessee challenging two separate ord…

Ashok Kumar Sinha, Ghaziabad vs. Prcit, Ghaziabad

The appeal of the assessee is allowed

ITA 3615/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Aug 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 133(6)Section 147Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3615/DEL/2019 (A.Y. 2009-10) Ashok Kumar Sinha, Vs. Pr. CIT C-258, Govindpuram, 1st Floor, CGO Complex –I, Ghaziabad Hapur Road, PAN : AWKPS6166R Kamla Nehru Nagar Ghaziabad (APPELLANT) (RESPONDENT) Appellant by Sh. Vinod Kumar Bindal, CA & Ms. Rinki Sharma, ITP Respondent by Sh. Sanjay Goyal, CIT-DR Date of Hearing 30.07.2019 Date of Pronouncement 20.08.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 30.03.20…

T I Steels Pvt. Ltd., New Delhi vs. Pr. CIT- 9, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2176/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2176/Del/2017 : Asstt. Year : 2012-13 T.I. Steels Pvt. Ltd., Vs Income Tax Officer, H.No. 98A, Block-Af, Shalimar Ward-25(1), Bagh, New Delhi-110088 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabct9896R Assessee By : Sh. Mohit Sachdeva, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 08.07.2019 Order Per B. R. R. Kumar:

For Appellant: Sh. Mohit Sachdeva, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10CSection 119Section 143(3)Section 262Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2176/Del/2017 : Asstt. Year : 2012-13 T.I. Steels Pvt. Ltd., Vs Income Tax Officer, H.No. 98A, Block-AF, Shalimar Ward-25(1), Bagh, New Delhi-110088 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABCT9896R Assessee by : Sh. Mohit Sachdeva, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 04.07.2019 Date of Pronouncement: 08.07.2019 ORDER Per B. R. R. Kumar, Accountant Member: The assessee has raised following effective grounds of appeal: ”1. That…

Amit Agarwal, Mumbai vs. Principal Commissioner of Income Tax - 28, Mumbai

The appeal stands partly allowed in terms of our above order

ITA 4050/MUM/2018[2013-14]Status: DisposedITAT Mumbai06 Jun 2019AY 2013-14

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Manish Shah and Ms. Niyanta Mehta-Ld. ArsFor Respondent: Shri Anadi Varma-Ld.CIT-DR
Section 143(3)Section 263Section 54

…Ld. AO to abide by the statutory mandate which is evident from the fact that suitable amendments were made by the legislatures in Section 54 w.e.f. 01/04/2015. Similar is the case law of Hon’ble Bombay High Court rendered in CIT Vs Ballarpur Industries Ltd. [85 Taxmann.com 10] wherein it was found that the claim of deduction was allowed by Ld. AO without due verification as against the fact of the present case wherein we find that the claim was duly examined by Ld. AO during assessment proceedings. Similarly, in the decision of Hon’ble Delhi High Court rendered in CIT Vs. Ashoka Logani [ITA No. 553 of 2010 & oth…

Shekhar S. Dadarkar, Mumbai vs. DCIT 24(3), Mumbai

In the result, the appeal is partly allowed

ITA 5255/MUM/2016[2008-09]Status: DisposedITAT Mumbai23 Aug 2018AY 2008-09

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09 Mr. Shekhar Dadarkar Cit-24, Bandra Kurla Prop. M/S S.D. Construction Vs. Complex, Bandra (E), Geetanjali Chs Ltd., Plot Mumbai-400050. No. 11, Shastri Nagar, Goregaon (W), Mumbai- 400104. Pan No. Adapd8694G Appellant Respondent Assessment Year: 2008-09 Mr. Shekhar Dadarkar Dcit-24 Bandra Kurla Prop. M/S S.D. Construction Vs. (E), Mumbai-400050. Geetanjali Chs Ltd., Plot No. 11, Shastri Nagar, Goregaon (W), Mumbai- 400104. Pan No. Adapd8694G Appellant Respondent Assessee By : Mr. Sunil A. Desai, Ar Revenue By : Mr. Manjunatha Swamy, Cit-Dr Date Of Hearing : 31 /05/2018 Date Of Pronouncement: 23/08/2018

For Appellant: Mr. Sunil A. Desai, ARFor Respondent: Mr. Manjunatha Swamy, CIT-DR
Section 133(6)Section 143(3)Section 251Section 263Section 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Mr. Shekhar Dadarkar CIT-24, Bandra Kurla Prop. M/s S.D. Construction Vs. Complex, Bandra (E), Geetanjali CHS Ltd., Plot Mumbai-400050. No. 11, Shastri Nagar, Goregaon (W), Mumbai- 400104. PAN No. ADAPD8694G Appellant Respondent Assessment Year: 2008-09 Mr. Shekhar Dadarkar DCIT-24 Bandra Kurla Prop. M/s S.D. Construction Vs. (E), Mumbai-400050. Geetanjali CHS Ltd., Plot No. 11, Shastri Nagar, Goregaon (W), Mumbai- 400104. PAN No. ADAPD8694G…

Saraswati Medical Foundation & Research Centre, Kolhapur vs. Pr. Commissioner of Income-Tax (Exemptions)

In the result, the appeal of assessee is allowed

ITA 778/PUN/2015[2010-11]Status: DisposedITAT Pune29 Jun 2018AY 2010-11

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

For Appellant: Shri Nikhil PathakFor Respondent: Shri Shivraj More
Section 11Section 13(3)Section 263Section 263(1)

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.778/PUN/2015 यनधाारण वषा / Assessment Year : 2010-11 Saraswati Medical Foundation & Research Centre, 1438, C-Ward, Laxmipuri, Kolhapur PAN : ALTPG5845K .......अऩीऱाथी / Appellant बनाम / V/s. Principal Commissioner of Income Tax (Exemptions), Pune ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Shivraj More सुनवाई की तारी…

Asst CIT 15(2)(1), Mumbai vs. Hcc Real Estate Ltd, Mumbai

In the result, the appeal by the assessee is allowed for statistical purpose and the appeal by the Revenue stands dismissed

ITA 693/MUM/2016[2011-12]Status: DisposedITAT Mumbai14 Jun 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri B. Sriniwas

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM I.T.A. No.806/Mum/2016 (Assessment Year: 2011-12) M/s. HCC Real Estate Ltd. Dy. CIT – 10(3), 11th Floor, 247 Park, Hincon House, Mumbai Vs. LBS Marg, Vikhroli (W), Mumbai-400 083 PAN/GIR No. AABCH 6060 P (Assessee) (Revenue) : I.T.A. No.693/Mum/2016 (Assessment Year: 2011-12) Asst. CIT -15(2)(21), M/s. HCC Real Estate Ltd. Room No. 403, 4th Floor, 11th Floor, 247 Park, Hincon House, Vs. Aaykar Bhavan, M. K. Road, LBS Marg, Vikhroli (W), Mumbai-400 020 Mumbai-400 083 PAN/GIR No. AABCH 6060 P (Revenue) : (A…

Mumbai District Central Co Op Bank Ltd, Mumbai vs. CIT 1(1), Mumbai

The appeals are disposed of in the above terms

ITA 3198/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 The Mumbai District Cit-1, Aayakar Bhavan बनाम/ Central Co-Op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaam3185D यनधाारयती की ओर से / Assessee By Shri Amar Gahlot याजस्व की ओर से / Revenue By Shri B. Srinivas, Cit-Dr ुनवाई की तायीख / Date Of Hearing : 22/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जे, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. प्रधान, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 The Mumbai District CIT-1, Aayakar Bhavan बनाम/ Central Co-op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. AAAAM3185D यनधाारयती की ओर से / Assessee by Shri Amar Gahlot याजस्व की ओर से / Revenue by Shri B. Srinivas, C…

Surendra L. Hiranandani, Mumbai vs. Pr CIT Cen 1, Mumbai

In the result all the appeals for A

ITA 3226/MUM/2017[2008-09]Status: DisposedITAT Mumbai14 Feb 2018AY 2008-09

Bench: D.T. Garasia & Shri N. K. Pradhan

For Appellant: Shri Vijay MehtaFor Respondent: ShriManjunatha Swamy
Section 139Section 143(3)Section 153ASection 24Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI N. K. PRADHAN, ACCOUNTANT MEMBER ITA No.3226/M/2017, 3227/M/2017, 3228/M/2017, 3229/M/2017, 3230/M/2017, 3231/M/2017, 3232/M/2017 Assessment Year: 2008-09,2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Shri Surendra L. Hiranandani Principal Commissioner of 2nd Floor, Neptune Court, Income Tax, Central – I Vs. 60, L Jagmohandas Marg, Mumbai Mumbai – 400006 PAN NO. AAAPH1094H (Assessee) (Respondent) Present for: Assessee by : Shri Vijay Mehta Revenue by : ShriManjunatha Swamy Date of Hearing : 24.01.…