CIT v. Continental Warehousing Continental Warehousing Corporation

279 CTR 389High Court2015#2667 most cited

What is CIT v. Continental Warehousing Continental Warehousing Corporation authority for?

Additions can be made in assessments finalized under Section 153A of the Act only on the basis of incriminating material found during the course of search, particularly for assessment years where the original assessment does not abate.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

Continental Warehousing Corporation · CIT v Continental Warehousing · Section 153A · incriminating material · search assessment · abatement of assessment · completed assessment · additions under 153A · Bombay High Court · 279 CTR 389

Judgments citing CIT v. Continental Warehousing Continental Warehousing Corporation

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1970/MUM/2022[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. CIT, Central Circle-1(4), Industry House, 18th floor, 10, 9th floor, Old CGO Building, Camac Street, Vs. MK Road, Kolkata-700017. Mumbai-400020. PAN No. AAACE 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 JCIT, Central Circle-1(4), M/s Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9th Floor, Old CGO Vs. Industry House, 18th floo…

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1020/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. CIT, Central Circle-1(4), Industry House, 18th floor, 10, 9th floor, Old CGO Building, Camac Street, Vs. MK Road, Kolkata-700017. Mumbai-400020. PAN No. AAACE 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 JCIT, Central Circle-1(4), M/s Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9th Floor, Old CGO Vs. Industry House, 18th floo…

MACLEODS PHARMACEUTICALS LTD.,MUMBAI vs. DY CIT CC 2 (4), MUMBAI

In the result, the appeal filed by the assessee is allowed whereas the appeal filed by the Revenue is dismissed

ITA 7770/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 May 2022AY 2010-11

Bench: Shri Sanjay Garg () & Shri Om Prakash Kant () Assessment Year: 2010-11 Deputy Commissioner Of Income Tax M/S Macleods Pharmaceuticals Central Circle-2(4), Limited, Room No. 802, Old Cgo Building, 8Th Vs. 304, Atlanta Arcade, Marol Church Floor, M.K. Road, Road, Andheri (West) Mumbai-400020. Mumbai-400059. Pan No. Aaacm 4100 C Appellant Respondent Assessment Year: 2010-11 M/S Macleods Pharmaceuticals Deputy Commissioner Of Income Limited, Tax Central Circle-2(4), 304, Atlanta Arcade, Marol Church Vs. Room No. 802, Old Cgo Building, 8Th Road, Andheri (West) Floor, M.K. Road, Mumbai-400059. Mumbai-400020. Pan No. Aaacm 4100 C Appellant Respondent Assessee By : Mr. Ashok Bansal, Ar Revenue By : Mr. Achal Sharma, Cit-Dr Date Of Hearing : 10/05/2022 Date Of Pronouncement : 10/05/2022

For Appellant: Mr. Ashok Bansal, ARFor Respondent: Mr. Achal Sharma, CIT-DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANJAY GARG (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Deputy Commissioner of Income Tax M/s Macleods Pharmaceuticals Central Circle-2(4), Limited, Room No. 802, Old CGO Building, 8th Vs. 304, Atlanta Arcade, Marol Church floor, M.K. Road, Road, Andheri (West) Mumbai-400020. Mumbai-400059. PAN No. AAACM 4100 C Appellant Respondent Assessment Year: 2010-11 M/s Macleods Pharmaceuticals Deputy Commissioner of Income Limited, Tax Central Circle-2(4), 304, Atlanta Arcade, Marol Church Vs. Room No. 802,…

DY CIT CC 2 (4), MUMBAI vs. M/S MACCLEODS PHARMACEUTICALS LTD, MUMBAI

In the result, the appeal filed by the assessee is allowed whereas the appeal filed by the Revenue is dismissed

ITA 7612/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 May 2022AY 2010-11

Bench: Shri Sanjay Garg () & Shri Om Prakash Kant () Assessment Year: 2010-11 Deputy Commissioner Of Income Tax M/S Macleods Pharmaceuticals Central Circle-2(4), Limited, Room No. 802, Old Cgo Building, 8Th Vs. 304, Atlanta Arcade, Marol Church Floor, M.K. Road, Road, Andheri (West) Mumbai-400020. Mumbai-400059. Pan No. Aaacm 4100 C Appellant Respondent Assessment Year: 2010-11 M/S Macleods Pharmaceuticals Deputy Commissioner Of Income Limited, Tax Central Circle-2(4), 304, Atlanta Arcade, Marol Church Vs. Room No. 802, Old Cgo Building, 8Th Road, Andheri (West) Floor, M.K. Road, Mumbai-400059. Mumbai-400020. Pan No. Aaacm 4100 C Appellant Respondent Assessee By : Mr. Ashok Bansal, Ar Revenue By : Mr. Achal Sharma, Cit-Dr Date Of Hearing : 10/05/2022 Date Of Pronouncement : 10/05/2022

For Appellant: Mr. Ashok Bansal, ARFor Respondent: Mr. Achal Sharma, CIT-DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANJAY GARG (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Deputy Commissioner of Income Tax M/s Macleods Pharmaceuticals Central Circle-2(4), Limited, Room No. 802, Old CGO Building, 8th Vs. 304, Atlanta Arcade, Marol Church floor, M.K. Road, Road, Andheri (West) Mumbai-400020. Mumbai-400059. PAN No. AAACM 4100 C Appellant Respondent Assessment Year: 2010-11 M/s Macleods Pharmaceuticals Deputy Commissioner of Income Limited, Tax Central Circle-2(4), 304, Atlanta Arcade, Marol Church Vs. Room No. 802,…

JT. CIT(OSD), CC-7(1), MUMBAI vs. MANEESH PHARMACEUTICALS LTD, MUMBAI

In the result, these appeals by the Revenue stand dismissed

ITA 36/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Oct 2021AY 2010-11
Section 10BSection 133ASection 143(3)Section 153ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 81/Mum/2017 (Assessment Year 2007-08) I.T.A. No. 4590/Mum/2018 (Assessment Year 2008-09) I.T.A. No. 4591/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 36/Mum/2019 (Assessment Year 2010-11) Vs. M/s. Maneesh Pharmaceuticals DCIT, CC-7(1)/ JCIT(OSD),CC-7(1) Pvt. Ltd. Room No. 653 2nd Floor, Block No. 21/24 6th Floor Kalpataru Court Dr.Chotiram Aayakar Bhavan Gidwani Marg, Chembur M.K. Road Mumbai-400074. Mumbai-400 020. PAN : AAACM3635Q (Appellant) (Respondent) Assessee by Shri J.P. Bairagra Depart…

DCIT CC 7(1), MUMBAI vs. MANEESH PHARMACEUTICALS P. LTD, MUMBAI

In the result, these appeals by the Revenue stand dismissed

ITA 81/MUM/2017[2007-08]Status: DisposedITAT Mumbai25 Oct 2021AY 2007-08
Section 10BSection 133ASection 143(3)Section 153ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 81/Mum/2017 (Assessment Year 2007-08) I.T.A. No. 4590/Mum/2018 (Assessment Year 2008-09) I.T.A. No. 4591/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 36/Mum/2019 (Assessment Year 2010-11) Vs. M/s. Maneesh Pharmaceuticals DCIT, CC-7(1)/ JCIT(OSD),CC-7(1) Pvt. Ltd. Room No. 653 2nd Floor, Block No. 21/24 6th Floor Kalpataru Court Dr.Chotiram Aayakar Bhavan Gidwani Marg, Chembur M.K. Road Mumbai-400074. Mumbai-400 020. PAN : AAACM3635Q (Appellant) (Respondent) Assessee by Shri J.P. Bairagra Depart…

DCIT , CC- 1 (2), MUMBAI vs. STARLOG ENTERPRISES LTD.(FORMERLY KNOWN ABG INFRALOGISTICS LTD.), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 502/MUM/2019[2005-06]Status: DisposedITAT Mumbai20 May 2020AY 2005-06

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No’s.502 & 503/Mum/2019 (Assessment Years: 2005-06 & 2006-07) DCIT,Central Circle-1(2) Vs. Starlog Enterprises Ltd. 906, 9th Floor (formerly known ABG Pratishtha Bhavan Infralogistics Ltd.) 5th Floor, Old CGO Bldg.,(Annexe) M.K.Road Bhupati chambers, 13 Mumbai-400 020 Mathew Road, Opera House Mumbai-400 004 PAN/GIR No.AAACA3293L (Appellant) .. (Respondent) Assessee by None Revenue by Ms.Anupama D.Shukla, DR Date of Hearing 27/02/2020 Date of Pronouncement 20/05/2020 आदे…

SH.RAJINDER MITTAL,PANCHKULA vs. ACIT, CHANDIGARH

In the result, the appeal of the assessee is therefore allowed in above terms

ITA 238/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh29 Mar 2019AY 2006-07
For Appellant: Shri Neeraj Jain, CAFor Respondent: Shri K.K. Mittal, CIT DR
Section 132(1)Section 142Section 142(1)Section 153ASection 234Section 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी ”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.238/Chd/2014 "नधा"रण वष" / Assessment Year : 2006-07 Sh.Rajinder Mittal, The D.C.I.T., बनाम H.No.666, Sector 21, Central Circle-II, Panchkula. Chandigarh. "थायी लेखा सं./PAN NO: ABJPM7932R "नधा"रती क" ओर से/Assessee by : Shri Neeraj Jain, CA राज"व क" ओर से/ Revenue by : Shri K.K. Mittal, CIT DR सुनवाई क" तार"ख/Date of Hearing :…

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 54/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 51/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh20 Mar 2019AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 50/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 48/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

ITA 45/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 44/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Mar 2019AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 387/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ -“ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 41 to 44/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 The DCIT, Central Circle-1, Sh. Kulwant Singh. बनाम Chandigarh H.No. 1047, Sector 71, Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 16 to 19/CHD/2018 (In आयकर अपील सं./ ITA Nos. 41…

SH. DINESH DUA,DELHI vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is treated as partly

ITA 395/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh07 Sept 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2008-09

For Appellant: Sh. S.K. Bhasin, CAFor Respondent: Sh. Manoj Mishra, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2008-09 Sh. Dinesh Dua, Vs. The DCIT, Central Circle-1, A-103, Narang Colony, Chandigarh Janakpuri West, Delhi-110058 PAN No. AADPD0227D (Appeal against the order of CIT(A) -3,Gurgaon dated 4.8.2017 in civil appeal No. 311/CIT(A)-3/GGN/2013-14) Assessment Year: 2011-12 Sh. Dinesh Dua, Vs. The DCIT, Central Circle-1, A-103, Narang Colony, Chandigarh Janakpuri West, Delhi-110058 PAN No. AADPD0227D (Appeal against the order of CIT(A) -3,Gurgaon…

SH.DINESH DUA,DELHI vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is treated as partly

ITA 379/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh07 Sept 2018AY 2009-10

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2008-09

For Appellant: Sh. S.K. Bhasin, CAFor Respondent: Sh. Manoj Mishra, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2008-09 Sh. Dinesh Dua, Vs. The DCIT, Central Circle-1, A-103, Narang Colony, Chandigarh Janakpuri West, Delhi-110058 PAN No. AADPD0227D (Appeal against the order of CIT(A) -3,Gurgaon dated 4.8.2017 in civil appeal No. 311/CIT(A)-3/GGN/2013-14) Assessment Year: 2011-12 Sh. Dinesh Dua, Vs. The DCIT, Central Circle-1, A-103, Narang Colony, Chandigarh Janakpuri West, Delhi-110058 PAN No. AADPD0227D (Appeal against the order of CIT(A) -3,Gurgaon…

SHRI DINESH DUA,DELHI vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is treated as partly

ITA 378/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh07 Sept 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2008-09

For Appellant: Sh. S.K. Bhasin, CAFor Respondent: Sh. Manoj Mishra, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2008-09 Sh. Dinesh Dua, Vs. The DCIT, Central Circle-1, A-103, Narang Colony, Chandigarh Janakpuri West, Delhi-110058 PAN No. AADPD0227D (Appeal against the order of CIT(A) -3,Gurgaon dated 4.8.2017 in civil appeal No. 311/CIT(A)-3/GGN/2013-14) Assessment Year: 2011-12 Sh. Dinesh Dua, Vs. The DCIT, Central Circle-1, A-103, Narang Colony, Chandigarh Janakpuri West, Delhi-110058 PAN No. AADPD0227D (Appeal against the order of CIT(A) -3,Gurgaon…

DCIT, CENTRAL CIRCLE II, CHANDIGARH vs. M/S SAB UDYOG LIMITED, CHANDIGARH

In the result, both the appeals of the Revenue are hereby dismissed

ITA 980/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Jul 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA
Section 132Section 143(1)Section 143(3)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 979 & 980/CHD/2017 Assessment Years : 2007-08 & 2008-09 The DCIT, Vs. M/s SAB Udyog Limited,Central Circle-II SCO 49-50, Chandigarh Sector 26, Madhya Marg, Chandigarh PAN No. AAICS1499J (Appellant) (Respondent) Appellant by : Smt. Mona Mohanti, Sr.DR Respondent by : Sh. Ashwani Kumar, CA Date of Hearing : 02.05.2018 Date of Pronouncement : 01. 08.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeals have been preferred by the assessee a…

DCIT, CENTRAL CIRCLE II, CHANDIGARH vs. M/S SAB UDYOG LIMITED, CHANDIGARH

In the result, both the appeals of the Revenue are hereby dismissed

ITA 979/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh27 Jul 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Smt. Mona Mohanti, Sr.DRFor Respondent: Sh. Ashwani Kumar, CA
Section 132Section 143(1)Section 143(3)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 979 & 980/CHD/2017 Assessment Years : 2007-08 & 2008-09 The DCIT, Vs. M/s SAB Udyog Limited,Central Circle-II SCO 49-50, Chandigarh Sector 26, Madhya Marg, Chandigarh PAN No. AAICS1499J (Appellant) (Respondent) Appellant by : Smt. Mona Mohanti, Sr.DR Respondent by : Sh. Ashwani Kumar, CA Date of Hearing : 02.05.2018 Date of Pronouncement : 01. 08.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeals have been preferred by the assessee a…

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