CIT v. Continental Warehousing Continental Warehousing Corporation

279 CTR 389High Court2015#2634 most cited
44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Judgments citing CIT v. Continental Warehousing Continental Warehousing Corporation

Sh. Ramesh Mittal, Panchkula vs. ACIT, Chandigarh

Appeals of the assessee are hereby allowed

ITA 996/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh11 Jun 2018AY 2005-06

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

For Appellant: Shri Neeraj JainFor Respondent: Shri Manu Malik, CIT (DR)
Section 132Section 143(1)Section 143(2)Section 153Section 153ASection 263

…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 Nos. 996 & 233/CHD/2014 A.Y: 2005-06 & 2006-07 Shri Ramesh Mittal, Vs The ACIT, House No. 515, Central Circle-II, Sector 16, Chandigarh. Panchkula. PAN : AFSPM4366A (Appellant) (Respondent) Appellant by : Shri Neeraj Jain Respondent by : Shri Manu Malik, CIT (DR) Date of Hearing : 07.06.2018 Date of Pronouncement :11.06.2018 O R D E R Per Bench The above captioned appeals have been filed by the assessee against the order of the Commissioner of Income Tax (Appeal…

Sh. Tarsem Singla, Ludhiana vs. DCIT, Ludhiana

ITA 369/CHANDI/2014[2007-08]Status: DisposedITAT Chandigarh21 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2007-08 (U/S 263) Mr Amarjeet Dhall, Vs. The Cit, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana Pan No. Abmpd5923E Assessment Year : 2007-08 [U/S 153A / 143(3)]

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. Gulshan Raj, CIT DR
Section 132Section 143(3)Section 153ASection 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2007-08 (u/s 263) Mr Amarjeet Dhall, Vs. The CIT, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana PAN No. ABMPD5923E Assessment Year : 2007-08 [U/s 153A / 143(3)] Mr Amarjeet Dhall, Vs. The DCIT (CC-1), 2350,Dugri Urban Estate, Ludhiana Phase I, Ludhiana PAN No. ABMPD5923E Appellant by : Sh. Parikshit Aggarwal, CA Respondent by : Sh. Gulshan Raj, CIT DR Assessment Year : 2007-08 (u/s 263) Shri Tarsem Singla, Vs. The CIT (Centra…

Mr. Amarjeet Dhall, Ludhiana vs. CIT, Ludhiana

ITA 366/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh21 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2007-08 (U/S 263) Mr Amarjeet Dhall, Vs. The Cit, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana Pan No. Abmpd5923E Assessment Year : 2007-08 [U/S 153A / 143(3)]

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. Gulshan Raj, CIT DR
Section 132Section 143(3)Section 153ASection 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2007-08 (u/s 263) Mr Amarjeet Dhall, Vs. The CIT, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana PAN No. ABMPD5923E Assessment Year : 2007-08 [U/s 153A / 143(3)] Mr Amarjeet Dhall, Vs. The DCIT (CC-1), 2350,Dugri Urban Estate, Ludhiana Phase I, Ludhiana PAN No. ABMPD5923E Appellant by : Sh. Parikshit Aggarwal, CA Respondent by : Sh. Gulshan Raj, CIT DR Assessment Year : 2007-08 (u/s 263) Shri Tarsem Singla, Vs. The CIT (Centra…

M/S Oasis Distilleries Ltd., Indore vs. DCIT, CC-II, Ludhiana

The appeal of the assessee is hereby allowed

ITA 1349/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh11 May 2018AY 2009-10

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2009-10 M/S Oasis Distilleries Ltd., Vs. The Dcit, Central Circle-Ii, H.102, B-2, Metro Tower, Ludhiana Vijay Nagar, Scheme No. 54, Indore, Pan No. Aaac03509R

For Appellant: Shri Ashok Goyal, CAFor Respondent: Sh. Ashish Kumar Gupta, CIT DR
Section 132Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2009-10 M/s Oasis Distilleries Ltd., Vs. The DCIT, Central Circle-II, H.102, B-2, Metro Tower, Ludhiana Vijay Nagar, Scheme No. 54, Indore, PAN No. AAAC03509R (Appellant) (Respondent) Appellant by : Shri Ashok Goyal, CA Respondent by : Sh. Ashish Kumar Gupta, CIT DR Date of Hearing : 11.05.2018 Date of Pronouncement: 11.05.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order da…

DCIT, CC-II, Chandigarh vs. M/S Akj Portfolio Pvt. Ltd., Chandigarh

ITA 993/CHANDI/2017[2006-07]Status: DisposedITAT Chandigarh24 Apr 2018AY 2006-07

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2006-07 The Dcit, Vs. Ms. Akj Portfolio Pvt Ltd., Central Circle-Ii, H.No.1133, Sector 22-B, Chandigarh Chandigarh Pan No. Aafca3127N

For Appellant: Shri Gulsha Raj, CIT-DRFor Respondent: Sh. Ashish Chadha
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2006-07 The DCIT, Vs. Ms. AKJ Portfolio Pvt Ltd., Central Circle-II, H.No.1133, Sector 22-B, Chandigarh Chandigarh PAN No. AAFCA3127N (Appellant) (Respondent) Appellant by : Shri Gulsha Raj, CIT-DR Respondent by : Sh. Ashish Chadha Date of Hearing : 24.04.2018 Date of Pronouncement: 24.04.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the Revenue against the order dated 31/3/2017 of the Commissione…

Pyare Lal Mehta, Chandigarh vs. DCIT, Chandigarh

In the result, the appeal of the assessee is hereby allowed

ITA 278/CHANDI/2015[2007-08]Status: DisposedITAT Chandigarh10 Apr 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2007-08

For Appellant: Sh. T.N. SinglaFor Respondent: Sh. Devinder Singh Kalyan, CIT–DR
Section 143(2)Section 143(3)Section 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 Assessment Year : 2007-08 Sh. Pyare Lal Mehta, Vs. The DCIT, Central Circle-1, 3205, Sector 21-D, Chandigarh Chandigarh PAN No. ACEPM4359E (Appellant) (Respondent) Appellant by : Sh. T.N. Singla Respondent by : Sh. Devinder Singh Kalyan, CIT–DR Date of Hearing : 10.04.2018 Date of Pronouncement: 10.04.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 10.02.2015 of the Principal Commiss…

Sumanlata Bansal, Mumbai vs. Asst CIT Cen Cir 8, Mumbai

The appeals of the assessee are allowed and the ld

ITA 6541/MUM/2012[1999-00]Status: DisposedITAT Mumbai14 Feb 2017AY 1999-00

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 143(2)Section 153ASection 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘G’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.6541 to 6546/Mum/2012 Assessment Years: 1999-2000 to 2004-05 Smt. Sumanlata Bansal, ACIT-17(1), 101, Naman Center, G-Block, 113, Piramal Chambers, बनाम/ Bandra Kurla Complex, Lalbaug, Parel, Vs. Bandra (East), Mumbai-400012 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAHPB0141N "नधा"रती क" ओर से / Assessee by None…

Synergy (I) Marketing P.Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, both the appeals of the assessee are allowed

ITA 8664/MUM/2010[2008-09]Status: DisposedITAT Mumbai23 Nov 2016AY 2008-09

Bench: Sri Mahavir Singh, Jm & Ashwani Taneja, Am

Section 132Section 143(3)

…s 2002-03 to 2005-06 on the ground that the original assessment for such assessment years did not abate in terms of second provision to Sec. 153A(1) of the Act. As per the judgment of Hon'ble Bombay High Court in the case of Container Warehousing Corporation, 279 CTR 389 (Bom.), addition can be made in assessment finalized u/s 153A of the Act only on basis of incriminating material found during the course of search in the context of an assessment year where the original assessment does not abate. It is sought to be pointed out that insofar as the present case is concerned, the disallowance of salary payments is n…

Synergy (I) Marketing P.Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, both the appeals of the assessee are allowed

ITA 8663/MUM/2010[2007-08]Status: DisposedITAT Mumbai23 Nov 2016AY 2007-08

Bench: Sri Mahavir Singh, Jm & Ashwani Taneja, Am

Section 132Section 143(3)

…s 2002-03 to 2005-06 on the ground that the original assessment for such assessment years did not abate in terms of second provision to Sec. 153A(1) of the Act. As per the judgment of Hon'ble Bombay High Court in the case of Container Warehousing Corporation, 279 CTR 389 (Bom.), addition can be made in assessment finalized u/s 153A of the Act only on basis of incriminating material found during the course of search in the context of an assessment year where the original assessment does not abate. It is sought to be pointed out that insofar as the present case is concerned, the disallowance of salary payments is n…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 530/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-2005

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.525, 526, 527, 528, 529 & 530/M/2008 Assessment Years: 1999-2000, 2000-01, 2001-02, 2002-03, 2003-04 & 2004-05 Mrs. Sumanlata Bansal, Asst. Commissioner of Income 1502/1503, Safalya, Tax, Tara Baug, Vs. Central Circle-8, Lovelane, Byculla, Mumbai Mumbai – 400 010 PAN: AAHPB0141N (Appellant) (Respondent) Present for: Assessee by : Shri Ashok D. Mehta, A.R. Revenue by : Shri S.D. Srivastava, D.R. Date of Hearing : 29.07.2016 Date of Pronouncement : 28.09.2016 O R D…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 529/MUM/2008[2003-2004]Status: DisposedITAT Mumbai28 Sept 2016AY 2003-2004

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.525, 526, 527, 528, 529 & 530/M/2008 Assessment Years: 1999-2000, 2000-01, 2001-02, 2002-03, 2003-04 & 2004-05 Mrs. Sumanlata Bansal, Asst. Commissioner of Income 1502/1503, Safalya, Tax, Tara Baug, Vs. Central Circle-8, Lovelane, Byculla, Mumbai Mumbai – 400 010 PAN: AAHPB0141N (Appellant) (Respondent) Present for: Assessee by : Shri Ashok D. Mehta, A.R. Revenue by : Shri S.D. Srivastava, D.R. Date of Hearing : 29.07.2016 Date of Pronouncement : 28.09.2016 O R D…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 528/MUM/2008[2002-2003]Status: DisposedITAT Mumbai28 Sept 2016AY 2002-2003

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.525, 526, 527, 528, 529 & 530/M/2008 Assessment Years: 1999-2000, 2000-01, 2001-02, 2002-03, 2003-04 & 2004-05 Mrs. Sumanlata Bansal, Asst. Commissioner of Income 1502/1503, Safalya, Tax, Tara Baug, Vs. Central Circle-8, Lovelane, Byculla, Mumbai Mumbai – 400 010 PAN: AAHPB0141N (Appellant) (Respondent) Present for: Assessee by : Shri Ashok D. Mehta, A.R. Revenue by : Shri S.D. Srivastava, D.R. Date of Hearing : 29.07.2016 Date of Pronouncement : 28.09.2016 O R D…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 527/MUM/2008[2001-2002]Status: DisposedITAT Mumbai28 Sept 2016AY 2001-2002

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.525, 526, 527, 528, 529 & 530/M/2008 Assessment Years: 1999-2000, 2000-01, 2001-02, 2002-03, 2003-04 & 2004-05 Mrs. Sumanlata Bansal, Asst. Commissioner of Income 1502/1503, Safalya, Tax, Tara Baug, Vs. Central Circle-8, Lovelane, Byculla, Mumbai Mumbai – 400 010 PAN: AAHPB0141N (Appellant) (Respondent) Present for: Assessee by : Shri Ashok D. Mehta, A.R. Revenue by : Shri S.D. Srivastava, D.R. Date of Hearing : 29.07.2016 Date of Pronouncement : 28.09.2016 O R D…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 526/MUM/2008[2000-2001]Status: DisposedITAT Mumbai28 Sept 2016AY 2000-2001

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.525, 526, 527, 528, 529 & 530/M/2008 Assessment Years: 1999-2000, 2000-01, 2001-02, 2002-03, 2003-04 & 2004-05 Mrs. Sumanlata Bansal, Asst. Commissioner of Income 1502/1503, Safalya, Tax, Tara Baug, Vs. Central Circle-8, Lovelane, Byculla, Mumbai Mumbai – 400 010 PAN: AAHPB0141N (Appellant) (Respondent) Present for: Assessee by : Shri Ashok D. Mehta, A.R. Revenue by : Shri S.D. Srivastava, D.R. Date of Hearing : 29.07.2016 Date of Pronouncement : 28.09.2016 O R D…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 525/MUM/2008[1999-2000]Status: DisposedITAT Mumbai28 Sept 2016AY 1999-2000

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA Nos.525, 526, 527, 528, 529 & 530/M/2008 Assessment Years: 1999-2000, 2000-01, 2001-02, 2002-03, 2003-04 & 2004-05 Mrs. Sumanlata Bansal, Asst. Commissioner of Income 1502/1503, Safalya, Tax, Tara Baug, Vs. Central Circle-8, Lovelane, Byculla, Mumbai Mumbai – 400 010 PAN: AAHPB0141N (Appellant) (Respondent) Present for: Assessee by : Shri Ashok D. Mehta, A.R. Revenue by : Shri S.D. Srivastava, D.R. Date of Hearing : 29.07.2016 Date of Pronouncement : 28.09.2016 O R D…

Vvf Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, appeal of assessee for Assessment Year 2002-03

ITA 3588/MUM/2014[2004-05]Status: DisposedITAT Mumbai31 Aug 2016AY 2004-05

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Rajesh R. Prasad (CIT-DR) &
Section 132(1)Section 132(4)Section 143(3)Section 153ASection 37(1)

…t for such assessment years did not abate in terms of 9 M/s. VVF Ltd. ITA Nos.9024 to 9030/Mum/2010 & 3588/Mum/2014 second proviso to Sec. 153A(1) of the Act. As per the judgment of Hon'ble Bombay High Court in the case of Container Warehousing Corporation, 279 CTR 389 (Bom.), addition can be made in assessment finalized u/s 153A of the Act only on basis of incriminating material found during the course of search in the context of an assessment year where the original assessment does not abate. It is sought to be pointed out that insofar as the present case is concerned, the disallowance of salary payments is n…

Vvf Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, appeal of assessee for Assessment Year 2002-03

ITA 9030/MUM/2010[2007-08]Status: DisposedITAT Mumbai31 Aug 2016AY 2007-08

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Rajesh R. Prasad (CIT-DR) &
Section 132(1)Section 132(4)Section 143(3)Section 153ASection 37(1)

…t for such assessment years did not abate in terms of 9 M/s. VVF Ltd. ITA Nos.9024 to 9030/Mum/2010 & 3588/Mum/2014 second proviso to Sec. 153A(1) of the Act. As per the judgment of Hon'ble Bombay High Court in the case of Container Warehousing Corporation, 279 CTR 389 (Bom.), addition can be made in assessment finalized u/s 153A of the Act only on basis of incriminating material found during the course of search in the context of an assessment year where the original assessment does not abate. It is sought to be pointed out that insofar as the present case is concerned, the disallowance of salary payments is n…

Vvf Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, appeal of assessee for Assessment Year 2002-03

ITA 9029/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 Aug 2016AY 2006-07

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Rajesh R. Prasad (CIT-DR) &
Section 132(1)Section 132(4)Section 143(3)Section 153ASection 37(1)

…t for such assessment years did not abate in terms of 9 M/s. VVF Ltd. ITA Nos.9024 to 9030/Mum/2010 & 3588/Mum/2014 second proviso to Sec. 153A(1) of the Act. As per the judgment of Hon'ble Bombay High Court in the case of Container Warehousing Corporation, 279 CTR 389 (Bom.), addition can be made in assessment finalized u/s 153A of the Act only on basis of incriminating material found during the course of search in the context of an assessment year where the original assessment does not abate. It is sought to be pointed out that insofar as the present case is concerned, the disallowance of salary payments is n…

Vvf Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, appeal of assessee for Assessment Year 2002-03

ITA 9028/MUM/2010[2005-06]Status: DisposedITAT Mumbai31 Aug 2016AY 2005-06

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Rajesh R. Prasad (CIT-DR) &
Section 132(1)Section 132(4)Section 143(3)Section 153ASection 37(1)

…t for such assessment years did not abate in terms of 9 M/s. VVF Ltd. ITA Nos.9024 to 9030/Mum/2010 & 3588/Mum/2014 second proviso to Sec. 153A(1) of the Act. As per the judgment of Hon'ble Bombay High Court in the case of Container Warehousing Corporation, 279 CTR 389 (Bom.), addition can be made in assessment finalized u/s 153A of the Act only on basis of incriminating material found during the course of search in the context of an assessment year where the original assessment does not abate. It is sought to be pointed out that insofar as the present case is concerned, the disallowance of salary payments is n…

Vvf Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

In the result, appeal of assessee for Assessment Year 2002-03

ITA 9027/MUM/2010[2004-05]Status: DisposedITAT Mumbai31 Aug 2016AY 2004-05

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Madhur Agarwal &For Respondent: Shri Rajesh R. Prasad (CIT-DR) &
Section 132(1)Section 132(4)Section 143(3)Section 153ASection 37(1)

…t for such assessment years did not abate in terms of 9 M/s. VVF Ltd. ITA Nos.9024 to 9030/Mum/2010 & 3588/Mum/2014 second proviso to Sec. 153A(1) of the Act. As per the judgment of Hon'ble Bombay High Court in the case of Container Warehousing Corporation, 279 CTR 389 (Bom.), addition can be made in assessment finalized u/s 153A of the Act only on basis of incriminating material found during the course of search in the context of an assessment year where the original assessment does not abate. It is sought to be pointed out that insofar as the present case is concerned, the disallowance of salary payments is n…