CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd.

232 Taxmann 270High Court2015#348 most cited
248

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 132Section 153ASection 69ASection 143(2)Section 147Section 148Section 68Section 143(3)

Issues it is cited on

section 158b(b)section 132(5)section 158bb(1)casus omissussection 153(a)accumulated profitsdeemed dividendsection 158bbsection 2(22)section 2(22)(e)retracted statementsection 153a(1)(b)

Judgments citing CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd.

Shri Munish Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals filed for Assessee are disposed off as under:

ITA 156/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh09 Oct 2024AY 2008-09

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 156/CHD/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ ITA No. 157/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ ITA No. 158/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No. 169/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ ITA No. 170/CHD/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ ITA No. 171/CHD/2019 "नधा…

Smt. Priya Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals of the Assessee are disposed off as under:-

ITA 155/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Oct 2024AY 2011-12

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 153 To 155/Chd/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Ackpa6762B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024 आदेश/Order Per Bench:

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 2Section 2(22)(e)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 153 to 155/CHD/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The ACIT, बनाम Central Circle-II, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./PAN No: ACKPA6762B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR सुनवा…

Smt. Priya Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals of the Assessee are disposed off as under:-

ITA 154/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh09 Oct 2024AY 2010-11

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 153 To 155/Chd/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Ackpa6762B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024 आदेश/Order Per Bench:

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 2Section 2(22)(e)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 153 to 155/CHD/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The ACIT, बनाम Central Circle-II, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./PAN No: ACKPA6762B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR सुनवा…

Smt. Priya Arora, Chandigarh vs. ACIT, CC-II, Chandigarh

In the result, the appeals of the Assessee are disposed off as under:-

ITA 153/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh09 Oct 2024AY 2009-10

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 153 To 155/Chd/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Ackpa6762B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024 आदेश/Order Per Bench:

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 2Section 2(22)(e)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 153 to 155/CHD/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The ACIT, बनाम Central Circle-II, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./PAN No: ACKPA6762B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR सुनवा…

Ashok Shah, Muzaffarnagar vs. DCIT, Central Circle, Meerut

In the result, the ITA No

ITA 6493/DEL/2019[2014-15]Status: DisposedITAT Delhi08 Jul 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Satish Agarwal, CA & MsFor Respondent: Mr. Binod Kumar, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA NOS. 6490, 6491, 6492 & 6493/Del/2019 A.YRS. : 2011-12, 2012-13, 2013-14 & 2014-15 ASHOK SHAH, VS. DCIT, CENTRAL CIRCLE, MUZAFFARNAGAR MEERUT AAYAKAR BHAWAN, 3RD C/O M/S SATISH AGGARWAL & ASSOCIATES, FLOOR, BHAINSALI 1ST 4/5B, FLOOR, ASAF ALI GROUND, MEERUT, ROAD, NEW DELHI – 110 002 UP - 250001 (PAN: AFYPS3881A) (APPELLANT) (RESPONDENT) Assessee by : Shri Satish Agarwal, CA & Ms. Anju Sharma, CA Department by : Mr. Binod Kumar, CIT(DR) Date of hearing : 03.0…

Ashok Shah, Muzaffarnagar vs. DCIT, Central Circle, Meerut

In the result, the ITA No

ITA 6492/DEL/2019[2013-14]Status: DisposedITAT Delhi08 Jul 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Satish Agarwal, CA & MsFor Respondent: Mr. Binod Kumar, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA NOS. 6490, 6491, 6492 & 6493/Del/2019 A.YRS. : 2011-12, 2012-13, 2013-14 & 2014-15 ASHOK SHAH, VS. DCIT, CENTRAL CIRCLE, MUZAFFARNAGAR MEERUT AAYAKAR BHAWAN, 3RD C/O M/S SATISH AGGARWAL & ASSOCIATES, FLOOR, BHAINSALI 1ST 4/5B, FLOOR, ASAF ALI GROUND, MEERUT, ROAD, NEW DELHI – 110 002 UP - 250001 (PAN: AFYPS3881A) (APPELLANT) (RESPONDENT) Assessee by : Shri Satish Agarwal, CA & Ms. Anju Sharma, CA Department by : Mr. Binod Kumar, CIT(DR) Date of hearing : 03.0…

Ashok Shah, Muzaffarnagar vs. DCIT, Central Circle, Meerut

In the result, the ITA No

ITA 6491/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Jul 2024AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Satish Agarwal, CA & MsFor Respondent: Mr. Binod Kumar, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA NOS. 6490, 6491, 6492 & 6493/Del/2019 A.YRS. : 2011-12, 2012-13, 2013-14 & 2014-15 ASHOK SHAH, VS. DCIT, CENTRAL CIRCLE, MUZAFFARNAGAR MEERUT AAYAKAR BHAWAN, 3RD C/O M/S SATISH AGGARWAL & ASSOCIATES, FLOOR, BHAINSALI 1ST 4/5B, FLOOR, ASAF ALI GROUND, MEERUT, ROAD, NEW DELHI – 110 002 UP - 250001 (PAN: AFYPS3881A) (APPELLANT) (RESPONDENT) Assessee by : Shri Satish Agarwal, CA & Ms. Anju Sharma, CA Department by : Mr. Binod Kumar, CIT(DR) Date of hearing : 03.0…

Ashok Shah, Muzaffarnagar vs. DCIT, Central Circle, Meerut

In the result, the ITA No

ITA 6490/DEL/2019[2011-12]Status: DisposedITAT Delhi08 Jul 2024AY 2011-12

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Satish Agarwal, CA & MsFor Respondent: Mr. Binod Kumar, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA NOS. 6490, 6491, 6492 & 6493/Del/2019 A.YRS. : 2011-12, 2012-13, 2013-14 & 2014-15 ASHOK SHAH, VS. DCIT, CENTRAL CIRCLE, MUZAFFARNAGAR MEERUT AAYAKAR BHAWAN, 3RD C/O M/S SATISH AGGARWAL & ASSOCIATES, FLOOR, BHAINSALI 1ST 4/5B, FLOOR, ASAF ALI GROUND, MEERUT, ROAD, NEW DELHI – 110 002 UP - 250001 (PAN: AFYPS3881A) (APPELLANT) (RESPONDENT) Assessee by : Shri Satish Agarwal, CA & Ms. Anju Sharma, CA Department by : Mr. Binod Kumar, CIT(DR) Date of hearing : 03.0…

ACIT Cent. Cir 4(2), Mumbai vs. Sumatichand Gouti Jewellers Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 2375/MUM/2021[2009-10]Status: DisposedITAT Mumbai19 Oct 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 132Section 143(3)Section 153ASection 2Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 2375/Mum/2021 (A.Y. 2009-10) Dy. Commissioner of Income Tax, Vs. M/s. Sumatichand Gouti Central Circle – 4(2), Mumbai. Jewellers Pvt. Ltd. 80/82, Dhanji Street, Zaveri Bazar, Mumbai 400 003. PAN : AAICS7007A (Appellant) (Respondent) C.O No. 142/Mum/2022 in I.T.A. No. 2375/Mum/2021 (A.Y. 2009-10) M/s. Sumatichand Gouti Vs. Dy. Commissioner of Income Tax, Jewellers Pvt. Ltd. Central Circle – 4(2), Mumbai. 80/82, Dhanji Street, Zaveri Bazar, Mumbai 400 003. PAN : AAICS7007A (Cross Ob…

DCIT Central Circle-8, New Delhi vs. Sms Packers Pvt Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1515/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Oct 2023AY 2015-16

Bench: Shri C.M. Garg & Dr. B. R. R. Kumardcit, Vs. M/S. Sms Packers Pvt. Ltd, Central Circle-8, 13A/24, Wea, Chana New Delhi Market, Karol Bagh, New Delhi (Appellant) (Respondent) Pan: Aalcs2611M Assessee By : Shri Nippur Mittal, Ca Revenue By: Shri. H. K. Chaudhary, Cit Dr Date Of Hearing 12/10/2023 Date Of Pronouncement 18/10/2023

For Appellant: Shri Nippur Mittal, CAFor Respondent: Shri. H. K. Chaudhary, CIT DR
Section 153ASection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Dr. B. R. R. Kumar, Accountant Member DCIT, Vs. M/s. SMS Packers Pvt. Ltd, Central Circle-8, 13A/24, WEA, Chana New Delhi Market, Karol Bagh, New Delhi (Appellant) (Respondent) PAN: AALCS2611M Assessee by : Shri Nippur Mittal, CA Revenue by: Shri. H. K. Chaudhary, CIT DR Date of Hearing 12/10/2023 Date of pronouncement 18/10/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(A)-24, New Delhi dated 22.06.2020 for AY 2015-16. 2. The assessee has raised…

M/S Mspl Limited, Mumbai vs. ACIT, Bangalore

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

ITA 371/BANG/2011[2005-06]Status: DisposedITAT Bangalore08 Sept 2023AY 2005-06

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri J.D. Mistri, Senior Counsel &For Respondent: Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 153DSection 234

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2005-06 M/s. MSPL Limited, Vs. The Assistant Commissioner No.117, Baldota Bhawan (Annex), of Income Tax, Maharishi Karve Road, Churchgate, Central Circle 2(1), Mumbai – 400 020. Bangalore. PAN: AABCM 1040N APPELLANT RESPONDENT Appellant by : Shri J.D. Mistri, Senior Counsel & Shri Ketan K. Ved, CA Respondent by : Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.08.2023 Date of Pronouncement : 08.09.2023 O R D E R Per Laxmi Pra…

ACIT, Central Circle-2(1), Mumbai vs. Fancy Devi., Mumbai

In the result, the appeal filed by Revenue is dismissed

ITA 3245/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-18

Bench: Shri Pavan Kumar Gadale & Ms. Padmavathy Sacit, C. Circle-2(1), Fancy Devi, Room No.804,8Thfloor, B-502, Oberoi Sky बनाम/ Oldcgoannexbuilding, Heights, Cross Road, Vs. M.K.Road, Lokhandwala, Mumbai-400020. Andheri (W), Mumbai-400053. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aegpj5895J (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri.Ankush Kapoor.DRFor Respondent: Shri.Mahaveer Jain.AR
Section 131Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ACIT, C. Circle-2(1), Fancy Devi, Room No.804,8thFloor, B-502, Oberoi Sky बनाम/ OldCGOAnnexBuilding, Heights, Cross Road, Vs. M.K.Road, Lokhandwala, Mumbai-400020. Andheri (W), Mumbai-400053. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEGPJ5895J (""थ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Shri.Ankush Kapoor.DR ""थ" की ओर से/Respondent by : Shri.Mahaveer Jain.AR सुनवाई की तारीख / Date of Hearing 24/05/2023 घोषणा की तारीख /Date of Pronouncement 31/07…

Srg Exim P. Ltd., Kolkata vs. Dy CIT -CC-4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 668/MUM/2021[2010-11]Status: DisposedITAT Mumbai23 Jun 2023AY 2010-11

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 665 TO 668/MUM/2021 : A.Ys : 2009-10, 2013-14, 2011-12 & 2010-11 SRG Exim Private Limited, Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Arch, Mumbai. (Respondent) 4th floor, Unit No. 402, Kolkata 700 020. PAN : AALCS2903G (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the ord…

Srg Exim P. Ltd., Kolkata vs. Dy CIT -CC-4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 667/MUM/2021[2011-12]Status: DisposedITAT Mumbai23 Jun 2023AY 2011-12

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 665 TO 668/MUM/2021 : A.Ys : 2009-10, 2013-14, 2011-12 & 2010-11 SRG Exim Private Limited, Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Arch, Mumbai. (Respondent) 4th floor, Unit No. 402, Kolkata 700 020. PAN : AALCS2903G (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the ord…

Srg Exim Ltd., Kolkatta vs. Cy CIT -CC-4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 666/MUM/2021[2013-14]Status: DisposedITAT Mumbai23 Jun 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 665 TO 668/MUM/2021 : A.Ys : 2009-10, 2013-14, 2011-12 & 2010-11 SRG Exim Private Limited, Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Arch, Mumbai. (Respondent) 4th floor, Unit No. 402, Kolkata 700 020. PAN : AALCS2903G (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the ord…

Srg Exim P. Ltd., Kolkatta vs. Dy CIT -CC-4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 665/MUM/2021[2009-10]Status: DisposedITAT Mumbai23 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 665 TO 668/MUM/2021 : A.Ys : 2009-10, 2013-14, 2011-12 & 2010-11 SRG Exim Private Limited, Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Arch, Mumbai. (Respondent) 4th floor, Unit No. 402, Kolkata 700 020. PAN : AALCS2903G (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the ord…

Morpan Merchant P. Ltd., Kolkatta vs. Dy CIT-CC-4(2), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 664/MUM/2021[2012-13]Status: DisposedITAT Mumbai23 Jun 2023AY 2012-13

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 663 & 664/MUM/2021 : A.Ys : 2013-14 & 2012-13 Morpan Merchant Private Limited Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Mumbai. (Respondent) Arch, 4th floor, Unit No. 402, Kolkata 700 020. PAN : AAECM2516L (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the orders passed by L…

Morpan Merchant P. Ltd., Kolkata vs. Dy CIT -CC-4(2), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 663/MUM/2021[2013-14]Status: DisposedITAT Mumbai23 Jun 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 663 & 664/MUM/2021 : A.Ys : 2013-14 & 2012-13 Morpan Merchant Private Limited Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Mumbai. (Respondent) Arch, 4th floor, Unit No. 402, Kolkata 700 020. PAN : AAECM2516L (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the orders passed by L…

Deputy Commissiner of Income Tax, Lic Building vs. M/S Gee Vee Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 267/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLEH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 264/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Deputy Commissioner of M/s Rigid Conductors (Raj.) Vs. Income-Tax Pvt. Ltd. Central Circle-03, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR 8880 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@C.O. Nos. 13/JP/2022 (Arising out of ITA Nos. 264/JP/20…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S Vision Estates Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 266/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLEH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 264/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Deputy Commissioner of M/s Rigid Conductors (Raj.) Vs. Income-Tax Pvt. Ltd. Central Circle-03, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR 8880 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@C.O. Nos. 13/JP/2022 (Arising out of ITA Nos. 264/JP/20…