CIT v. Bhogilal Ramjibhai Atara

43 Taxmann.com 55High Court2014#2747 most cited

What is CIT v. Bhogilal Ramjibhai Atara authority for?

Section 41(1) of the Income Tax Act applies only where there is remission or cessation of a trading liability during the previous year relevant to the assessment year, and not merely because the assessee cannot provide confirmations for sundry creditors.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Bhogilal Ramjibhai Atara · Section 41(1) · cessation of liability · remission of liability · sundry creditors · trading liability · Income Tax Act · assessment year · previous year · genuineness of transaction

Also reported as

222 Taxmann 313

Sections most often in play

Section 133(6)Section 133ASection 142(1)Section 143(3)Section 41(1)Section 68Section 69CSection 131

Issues it is cited on

remission or cessation of liabilitysection 41(1)section 41sundry creditorsunexplained expendituregenuineness of the transactioncross objectionsection 69ccommissioner (appeals)section 131section 37section 133(6)

Judgments citing CIT v. Bhogilal Ramjibhai Atara

The ITO., Ward-2(1)(1), Ahmedabad vs. Gayatri Intermediates Pvt. Ltd., Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 3074/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad10 Dec 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Tushar Hemani & P.B. Parmar
Section 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 3074/AHD/2015 (Assessment Year: 2012-13) Income Tax Officer, Ward- V/S M/s Gayatri Intermediates 2(1)(1), Ahmedabad Ltd. 201/2/3 Phase-III, GIDC, Vatva, Ahmedabad (Appellant) (Respondent) PAN: AAACG5330N Appellant by : Shri Lalit P. Jain, Sr. D.R. Respondent by : Shri Tushar Hemani & P.B. Parmar (आदेश)/ORDER Date of hearing : 03 -10-2019 Date of Pronouncement : 10 -12-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal filed by the Revenu…

Cavalcade Properties P. Ltd, Mumbai vs. ITO WD 12(1)(4), Mumbai

Accordingly, grounds raised by the assessee are allowed

ITA 4030/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Oct 2019AY 2011-12

Bench: Shri S. Rifaur Rahman, Am& Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 4030/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Madhur Agarwal, AR byFor Respondent: Shri Awangshi Gimson, DR
Section 115JSection 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM& SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 4030/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) ITO Ward 12(1)(4), M/s Cavalcade Properties Aayakar Bhavan, Pvt. Ltd. Churchgate, बिधम/ Plot No. C-30, G-Block, Mumbai-400 020 Opp-SIDBI, Bandra Kurla Vs. Complex, Bandra (east), Mumbai 400 051 स्थायीलेखासं./जीआइआरसं./PAN No. AACCC6226B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 4273/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) ITO Ward 12(1)(4), M/s Cavalcade Properties Aayakar Bhavan, Pvt…

M/S. Shree Sagar Industries, Mehsana vs. The Income Tax Officer, Ward-3, Himatnagar

In the result, the appeal of the assessee is partly allowed for the statistical purposes

ITA 1256/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Sept 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 1256/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2012-13) बनाम/ M/S.Shree Sagar Industries The Ito C/O. Patel Rajubhai M Ward-3, Vs. A-45, Shakuntala Society Himanatnagar Vijapur,Dist.Mehsana 384002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abmfs1529F (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri M.S. Chhajed, Ar ""यथ" क" ओर से/Respondent By: Shri Mudit Nagapal, Dr सुनवाई क" तार"ख/ Date Of Hearing 09/07/2019 घोषणा क" तार"ख /Date Of Pronouncement 25/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)–7, Ahmedabad [Cit(A) In Short] Vide Appeal No.Cit(A)-7/446/14-15 Dated 20/02/2017 Arising In The Assessment Order Passed Under S.143(3) R.W.S.144 Of The Income Tax Act, 1961(Hereinafter Referred To As "The Act") Dated 13/01/2015 Relevant To Assessment Year (Ay) 2012-13. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Mudit Nagapal, DR
Section 133(6)Section 143(3)Section 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1256/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2012-13) बनाम/ M/s.Shree Sagar Industries The ITO C/o. Patel Rajubhai M Ward-3, Vs. A-45, Shakuntala Society Himanatnagar Vijapur,Dist.Mehsana 384002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABMFS1529F (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant by : Shri M.S. Chhajed, AR ""यथ" क" ओर से/Respondent by: Shri Mudit Nagapal, DR सुनवाई क" तार"ख/ Date of Hearing 09/07/2019 घोषणा क" ता…

ACIT, Cir--1, Thane vs. Devilal B.Jain, Thane

ITA 4230/MUM/2017[2010-11]Status: DisposedITAT Mumbai17 Jun 2019AY 2010-11

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. M. Balaganesh, Am आयकरअपीलसं./ I.T.A. No. 4230/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11) In The Matter Of:-

For Respondent: Shri Nilesh Joshi, AR
Section 143(3)Section 3Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. M. BALAGANESH, AM आयकरअपीलसं./ I.T.A. No. 4230/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11) In the matter of:- Shri Devilal B. Jain, ACIT Cir -1, R. No. 22, B-Wiong, 6th Prop. Of M/s New Marble बिधम/ House, 19-C, Bihari floor, Ashar IT Park, Vs. Chambers, Ambedkar Wagle Industrial Estate, Road, Thane (W)-400 601 Thane (W)- 400 604 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACD2920M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri D. G. Pansari, DR : by प्रत्यथीकीओरसे/Respondentby :…

Owens Corning (India)Ltd., Mumbai vs. ITO., Ward-7(1)(3), Mumbai

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

ITA 4988/MUM/2011[2006-07]Status: DisposedITAT Mumbai08 May 2019AY 2006-07

Bench: Shri Sandeep Gosain () & Shri N.K. Pradhan () Assessment Year: 2006-07 Owens-Corning (India) Pvt. The Income Tax Officer-7 Ltd., Alpha Building, 7Th Vs. (1)(3) Mumbai, Aayakar Floor, Hiranandani Gardens Bhavan, Maharshi Karve Road, Powai, Mumbai-400076. Mumbai-400020 Pan No. Aaacd1739M Appellant Respondent Assessee By : Mr. J.D. Mistry, Sr. Advocate Revenue By : Mr. Abi Rama Kartikiyen, Dr Date Of Hearing : 19/02/2019 Date Of Pronouncement: 08/05/2019

For Appellant: Mr. J.D. Mistry, Sr. AdvocateFor Respondent: Mr. Abi Rama Kartikiyen, DR
Section 143(3)Section 158ASection 158A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 Owens-Corning (India) Pvt. The Income Tax Officer-7 Ltd., Alpha Building, 7th Vs. (1)(3) Mumbai, Aayakar floor, Hiranandani Gardens Bhavan, Maharshi Karve Road, Powai, Mumbai-400076. Mumbai-400020 PAN No. AAACD1739M Appellant Respondent Assessee by : Mr. J.D. Mistry, Sr. Advocate Revenue by : Mr. Abi Rama Kartikiyen, DR Date of Hearing : 19/02/2019 Date of pronouncement: 08/05/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by th…

M/S Surya International, Ahmedabad vs. The Assessing Officer, Circle-5(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 2608/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad03 May 2019AY 2014-15

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2608/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 M/S.Surya International Dcit, Cir.5(2) 401, Samundra Complex Vs Ahmedabad. Nr.Hotel Classic Gold Ellisbridge Ahmedabad Pan : Aagfs 5480 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Chetan L. Agarwal Revenue By : Shri B.P. Srivastava, Ld.Dr

For Appellant: Shri Chetan L. AgarwalFor Respondent: Shri B.P. Srivastava, ld.DR
Section 41Section 41(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘SMC’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 2608/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 M/s.Surya International DCIT, Cir.5(2) 401, Samundra Complex Vs Ahmedabad. Nr.Hotel Classic Gold Ellisbridge Ahmedabad PAN : AAGFS 5480 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Chetan L. Agarwal Revenue by : Shri B.P. Srivastava, ld.DR सुनवाई क" तार"ख/Date of Hearing : 01/05/2019 घोषणा क" तार"ख /Date of Pronouncement : 03/05/2019 O R D E R Assessee is in appeal bef…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Logistics Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2007/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri S.N. Soparkar & Vartik Chokshi, A.R
Section 14ASection 40Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 2007/Ahd/2016 & C.O. No. 158/Ahd/16 (Assessment Year: 2012-13) DCIT, Circle-1(1)(1), V/S Adani Logistics Ltd. Adani Ahmedabad House Nr. Mithakali Circle Navrangpura, Ahmedabad Adani Logistics Ltd. Adani V/S House Nr. Mithakali Circle DCIT, Circle-1(1)(1), Navrangpura, Ahmedabad Ahmedabad (Appellant) (Respondent) PAN: AABCI4157J Appellant by : Shri Lalit P. Jain, Sr. D.R. Respondent by: Shri S.N. Soparkar & Vartik Chokshi, A.R. (आदेश)/ORDER Date…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Amjay Medimza (India) Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 289/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad04 Mar 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 289/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 The D.C.I.T, M/S Amjay Medimax(India) Pvt. Circle-1(1)(1), Vs. Ltd. Ahmedabad 4Th Floor, Max House, Opp. Karnavati Hospital, Ellisbridge, Ahmedabad-380 006 Pan : Aabca8241R

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: Shri Rajesh Meena, Sr. DR
Section 14ASection 36(1)Section 36(1)(iii)Section 41(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 289/AHD/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 The D.C.I.T, M/s Amjay Medimax(India) Pvt. Circle-1(1)(1), Vs. Ltd. Ahmedabad 4th Floor, Max House, Opp. Karnavati Hospital, Ellisbridge, Ahmedabad-380 006 PAN : AABCA8241R (Applicant) (Respondent) Revenue by : Shri Rajesh Meena, Sr. DR Assessee by : Shri Aseem Thakkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 22/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 04/03/2…

The ITO, Ward-2(2)(1), Ahmedabad vs. Shri Jainal Mayankbhai Shah, Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 3343/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad13 Feb 2019AY 2013-14
For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Sumeet Kr. Verma, D.R
Section 143(2)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2013-14 The ITO, Shri Jainal Ward-2(2)(2), Mayankbhai Shah, Ahmedabad Vs 3-B, Sumatinagar (Appellant) Society, Nr. Siddhi High School Road, Ahmedabad PAN: BRAPS6257B (Respondent) Revenue by: Shri Sumeet Kr. Verma, D.R. Assessee by: Shri Tushar Hemani, A.R. Date of hearing : 28-01-2019 Date of pronouncement : 13-02-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue’s appeal for A.Y. 2013-14, arises from order of the CIT(A)-10, A…

ITO, Faridabad vs. Sh. Satish Kumar, Faridabad

In the result, the appeal is partly allowed for statistical

ITA 3698/DEL/2010[2007-08]Status: DisposedITAT Delhi06 Nov 2018AY 2007-08

Bench: Shri H.S. Sidhu & Dr. Mitha Lal Meena

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA.No.3698/Del./2010 Assessment Year 2007-08 ITO, Satish Kumar, Ward II(1) vs. Prop. M/s Gaurav Steels, New CGO Complex, Main Road, Mujessar, B-Block, NH-IV, Sector-24, Faridabad. Faridabad. AAVPK4726E (Appellant) (Respondent) Shri Sanjay Tripathi, Sr. DR For Revenue For Assessee Shri Somil Agarwal, Adv. Date of Hearing 31.10.2018 Date of Pronouncement 06.11.2018 ORDER PER DR. MITHA LAL MEENA, A.M. This appeal by Revenue is directed against the order dated 28.0…

ITO, Ward - 3(3), Kolkata vs. M/S. C D Steel Pvt. Ltd., Kolkata

Appeal is dismissed

ITA 1360/KOL/2017[2013-14]Status: DisposedITAT Kolkata29 Aug 2018AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013 14

Section 143(3)Section 271(1)(c)Section 41(1)Section 43BSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2013 14 Income Tax Officer, V/s. M/s C.D. Steel Pvt. Ltd., Ward-3(3), Aayakar Commerce House, 2A Bhavan, P-7, Ganesh Chandra Avenue, 4th Floor, Room No.8E, Chowringhee Square, Esplanade, 4th Floor, Kolkata-13 Kolkata-69 [PAN No.AABCC 3442 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date of Hear…

ACIT, Circle-36, Kolkata vs. M/S Soorajmull Nagarmull, Kolkata

Appeal is dismissed

ITA 1907/KOL/2016[2001-02]Status: DisposedITAT Kolkata20 Jul 2018AY 2001-02

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2001-02 Acit, Cicle-36, Aayakar V/S. M/S Soorajmull Nagarmull, Bhawan, Poorva, 8Th 8 B.B.D. Bag (East), Floor, 110, Shantipally, Kolkata-700001 Kolkata-107 [Pan No.Aaaab 0601 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Md. Usman Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Akkal Dudhwewal, Fca ""यथ" क" ओर से/By Respondent 26-06-2018 सुनवाई क" तार"ख/Date Of Hearing 20-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2001-02 Calls Into Question Correctness Of The Commissioner Of Income Tax (Appeals)-10, Kolkata’S Order Dated 08.07.2016, Passed In Case No.142/Cit(A)/10/Cir-36/15-16/Kol, Reversing Assessing Officer’S Action Invoking Section 41(1) After Treating The Assessee’S Liability Amount Of ₹12,97,47,322/- To Be A Case Of Cessation Of Liability Assessment Order Dated 30.03.2015, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. We Notice At The Outset That Cit(A)’S Detailed Discussion On The Above Sole Issue Of Cessation Of Liability U/S 41(1)(A) Of The Act Reads As Follows:- “06. Decision: 1. I Have Carefully Considered The Action Of The Ld.Ao In Adding An Amount Of Rs.12,97,47,322/- U/S. 441(1) Of The Income Tax Act, 1961, On Grounds That There Was A Cessation Of Liability On The Part Of The Assessee For The Impugned Amount & That Therefore It Would Constitute Part Of The Income Of The Assessee-Firm. It Is To Be Observed That This Is The 2Nd Round Of The Assessment Order For The A.Y 2001-02, And

Section 139(2)Section 143(3)Section 148Section 250Section 41Section 41(1)Section 41(1)(a)Section 441(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2001-02 ACIT, Cicle-36, Aayakar V/s. M/s Soorajmull Nagarmull, Bhawan, Poorva, 8th 8 B.B.D. Bag (East), Floor, 110, Shantipally, Kolkata-700001 Kolkata-107 [PAN No.AAAAB 0601 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Md. Usman CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Akkal Dudhwewal, FCA ""यथ" क" ओर से/By Respondent 26-06-2018 सुनवाई क" तार"ख/Date of Hearing 20-07-2018 घोषणा क" तार"ख/Date of Pronouncement आदे…

DCIT Cen Cir 4(2) Cen RG 4, Mumbai vs. Alliance Finstock Ltd, Mumbai

ITA 5616/MUM/2016[2013-14]Status: DisposedITAT Mumbai18 Jul 2018AY 2013-14

Bench: Shri Sandeep Gosain () & Shri N.K. Pradhan () Assessment Year: 2013-14 Deputy Commissioner M/S Alliance Finstock Ltd. Of Income Tax Central G-1, Court Chambers, Vs. Circle-4(2), Mumbai Ground Floor, V. Thakersay Central Range-4 Pr. Marg, 35, New Marine Cit(C)-2 Mumbai Lines, Mumbai-400020. Pan No. Aadca9058Q Appellant Respondent C.O. No. 53/Mum/2018 Assessment Year: 2013-14 M/S Alliance Finstock Ltd. Deputy Commissioner G-1, Court Chambers, Of Income Tax Central Vs. Ground Floor, V. Thakersay Circle-4(2), Mumbai Marg, 35, New Marine Central Range-4 Pr. Lines, Mumbai-400020. Cit(C)-2 Mumbai Pan No. Aadca9058Q Appellant Respondent Revenue By : Mr. Ram Tiwari, Dr Assessee By : Ms. Prakash Jhunjhunwala, Ar Date Of Hearing : 26/04/2018 Date Of Pronouncement: 18/07/2018

For Appellant: Ms. Prakash Jhunjhunwala, ARFor Respondent: Mr. Ram Tiwari, DR
Section 143(3)Section 41(1)

…IN THE INCOME TA X APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 Deputy Commissioner M/s Alliance Finstock Ltd. of Income Tax Central G-1, Court Chambers, Vs. Circle-4(2), Mumbai Ground floor, V. Thakersay Central Range-4 Pr. Marg, 35, New Marine CIT(C)-2 Mumbai Lines, Mumbai-400020. PAN No. AADCA9058Q Appellant Respondent C.O. No. 53/MUM/2018 Assessment Year: 2013-14 M/s Alliance Finstock Ltd. Deputy Commissioner G-1, Court Chambers, of Income Tax Central Vs. Ground floor, V. Thakersay Circle-4(2), Mumb…

Pyramid Consulting Engineers P.Ltd, Mumbai vs. DCIT Cir 3, Thane

In the result appeal of the assessee is partly allowed in the manner indicated above

ITA 1972/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Jan 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1972/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Pyramid Consulting Dcit Cir 3 Engineers Pvt. Ltd, R.No.2, B Wing, Ashar It 6T H Floor, Wing B, Park, Rd No. 16Z, Wagle V. I-Think Techno Campus, Estate, Thane Off Eastern Express Highway, Pokhran Road No.2, Thane(W), 400607 स्थायी ऱेखा सं./ Pan : Aaccp1217D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Devendra JainFor Respondent: Shri. Rajat Mittal
Section 143(3)Section 14ASection 41Section 41(1)

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1972/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Pyramid Consulting DCIT CIR 3 Engineers Pvt. Ltd, R.No.2, B Wing, Ashar IT 6t h floor, Wing B, Park, Rd No. 16Z, Wagle v. I-Think Techno Campus, Estate, Thane Off Eastern Express Highway, Pokhran Road No.2, Thane(W), 400607 स्थायी ऱेखा सं./ PAN : AACCP1217D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Devendra Jain Revenue by…

Kamakshi Hospitality Pvt. Ltd., Jaipur vs. DCIT, Jaipur

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

ITA 481/JPR/2016[2010-11]Status: DisposedITAT Jaipur15 Dec 2017AY 2010-11
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT - DR &
Section 132Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 481/JP/2016 fu/kZkj.k o"kZ@Assessment Year: 2010-11 cuke M/s. Kamakshi Hospitality Pvt. Ltd The DCIT Vs. A-3, Moti Lal Atal Road, Jaipur Central Circle – 1, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPS 3591 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Rajeev Sogani, CA jktLo dh vksj ls@ Revenue by:Shri R.A. Verma, Addl. CIT - D…

The ACIT, Vapi Circle, Vapi vs. M/S. Hotel Sea View Pvt. Ltd., Nani Daman

In the result, appeal filed by the department is dismissed

ITA 1615/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad22 Aug 2017AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Mudit Nagpal, Sr. D.RFor Respondent: Shri Tushar P. Hemani, A.R
Section 115JSection 143(3)Section 144Section 147Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘ए’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1615/Ahd/2013 ("नधा"रण वष" / Assessment Year : 2007-08) Asstt. Commissioner of M/s. Hotel Sea View Pvt. बनाम/ Income Tax Ltd. Vs. Vapi Circle, Vapi (Hotel Cidade De Daman) 13/3A, Sarvodaya Society, Teen Batti, Nani Daman "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACH 8791 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ…

Ub Air P.Ltd, Mumbai vs. DCIT 5(3), Mumbai

In the result, the assessee’s appeal for A

ITA 7506/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 Nov 2016AY 2010-11

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain M/S. Ub Air Pvt. Ltd. D C I T – 5(3) Ewart House, 1St Floor Aayakar Bhavan Vs. Modi Street M.K. Road Mumbai 400001 Mumbai 400020 Pan – Aaacu1399K Appellant Respondent

For Appellant: Shri K. GopalFor Respondent: Ms. Pooja Swaroop
Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain , Judicial Member M/s. UB Air Pvt. Ltd. D C I T – 5(3) Ewart House, 1st Floor Aayakar Bhavan Vs. Modi Street M.K. Road Mumbai 400001 Mumbai 400020 PAN – AAACU1399K Appellant Respondent Appellant by: Shri K. Gopal Respondent by: Ms. Pooja Swaroop Date of Hearing: 21.11.2016 Date of Pronouncement: 25.11.2016 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 9, Mumbai dated 16.10.2014 for A.Y. 2010-11; upholding the order of assess…

Pranab Tulsidas Shende, Mumbai vs. ITO WD 15(3(4), Mumbai

In the result, appeal of assessee is allowed

ITA 6377/MUM/2014[2009-10]Status: DisposedITAT Mumbai03 Aug 2016AY 2009-10
For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri K.Mohandas
Section 271(1)(c)Section 41(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सं./ITA No.6377/Mum/2014 (नििाारण वषा / Assessment Year :2009-2010) Shri Pranab Tulsidas Shende, C/o- Vs. ITO-Ward-15(3)(4), Shri Prakash Jhunjhunwala, Mumbai Chartered Accountant, 5, Jolly Bhawan No.2, Gr. Floor, 7, New Marine Lines, Churchgate, Mumbai- 20 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AZFPS 6390 H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Prakash Jhunjhunwala याजस्व की ओर से /Revenue by :…

Trans Impex P.Ltd, Mumbai vs. CIT 2, Mumbai

In the result, both the appeals of assessee are allowed

ITA 3568/MUM/2012[2009-10]Status: DisposedITAT Mumbai20 Jul 2016AY 2009-10

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Shri Madhur Agarwal &For Respondent: Mr. Manjunath Swamy
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. Nos. 3567 & 3568/Mum/2012 (Assessment Years: 2007-08 & 2009-10) M/s. Trans Impex Pvt. Ltd., 4th Floor, Darabshaw House, S.V.Marg, Ballard Estate, Mumbai 400 001 Appellant Vs. Commissioner of Income Tax-2, Room No.355, 3rd Floor, Aayakar Bhavan, M. K. Road, Mumbai 400 020 Respondent PAN: AAACT5093R आवेदक क" ओर से / By Assessee : Shri Madhur Agarwal & Mr. Y. K. Wadia, A.R. राज"व क" ओर से/By Revenue : Mr. Manjunath Swamy, D.R. सुनवाई क" तार"ख/Date of…

Trans Impex P.Ltd, Mumbai vs. CIT 2, Mumbai

In the result, both the appeals of assessee are allowed

ITA 3567/MUM/2012[2007-08]Status: DisposedITAT Mumbai20 Jul 2016AY 2007-08

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Shri Madhur Agarwal &For Respondent: Mr. Manjunath Swamy
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. Nos. 3567 & 3568/Mum/2012 (Assessment Years: 2007-08 & 2009-10) M/s. Trans Impex Pvt. Ltd., 4th Floor, Darabshaw House, S.V.Marg, Ballard Estate, Mumbai 400 001 Appellant Vs. Commissioner of Income Tax-2, Room No.355, 3rd Floor, Aayakar Bhavan, M. K. Road, Mumbai 400 020 Respondent PAN: AAACT5093R आवेदक क" ओर से / By Assessee : Shri Madhur Agarwal & Mr. Y. K. Wadia, A.R. राज"व क" ओर से/By Revenue : Mr. Manjunath Swamy, D.R. सुनवाई क" तार"ख/Date of…