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

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

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

ITA 9026/MUM/2010[2003-04]Status: DisposedITAT Mumbai31 Aug 2016AY 2003-04

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 9025/MUM/2010[2002-03]Status: DisposedITAT Mumbai31 Aug 2016AY 2002-03

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 9024/MUM/2010[2008-09]Status: DisposedITAT Mumbai31 Aug 2016AY 2008-09

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…

Valiant Glass Works P.Ltd, Mumbai vs. Asst CIT Cen Cir 38, Mumbai

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

ITA 1612/MUM/2013[2002-03]Status: DisposedITAT Mumbai27 Jul 2016AY 2002-03

Bench: Sri G. S. Pannu & Sri Sanjay Gargvaliant Glass Works Pvt. Vs. The Asst. Commissioner Of Ltd., C/O. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 Pan:Aaacv 1224 E Appellant .. Respondent

For Appellant: Shri S. L. Jain, ARFor Respondent: Shri G. M. Doss, (CIT& DR)
Section 132Section 143Section 143(2)Section 143(3)Section 148Section 153ASection 154Section 263Section 28Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SRI G. S. PANNU, ACCOUNTANT MEMBER AND SRI SANJAY GARG, JUDICIAL MEMBER Valiant Glass Works Pvt. Vs. The Asst. Commissioner of Ltd., C/o. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 PAN:AAACV 1224 E Appellant .. Respondent Appellant by: Shri S. L. Jain, AR Respondent by: Shri G. M. Doss, (CIT& DR) Date of hearing: 30-06-2016 Date of pronouncement: 27-07-2016 O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the…