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

Dy Commissioner of Income Tax, Central Circle-6(3), Mumbai vs. Hiraben Khantilal Shah, Mumbai

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

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 904/Mum/2022 (A.Y. 2013-14) I.T.A. No. 907/Mum/2022 (A.Y. 2014-15) Vs. Late Hiraben Khantilal Shah DCIT, CC-6(3) Room No. 1903 (through legal hire Pankaj Shah) 19th Floor G-5, 1st Floor Air India Building Mangal Kunj, Jambli Gulli Nariman Point Borivali West Mumbai-400021. Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 573/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-6(3) Hiraben Khantilal Shah G-5, 1st Floor Room No. 1903 Mangal Kunj, Jambli Gulli 19th Floor Borivali West Air Ind…

Dy CIT Central Circle-6(3), Mumbai vs. Hiraben Khantilal Shah, Mumbai

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

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 904/Mum/2022 (A.Y. 2013-14) I.T.A. No. 907/Mum/2022 (A.Y. 2014-15) Vs. Late Hiraben Khantilal Shah DCIT, CC-6(3) Room No. 1903 (through legal hire Pankaj Shah) 19th Floor G-5, 1st Floor Air India Building Mangal Kunj, Jambli Gulli Nariman Point Borivali West Mumbai-400021. Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 573/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-6(3) Hiraben Khantilal Shah G-5, 1st Floor Room No. 1903 Mangal Kunj, Jambli Gulli 19th Floor Borivali West Air Ind…

Dy CIT Central Circle-6(3), Mumbai vs. Bhavya Pankaj Shah, Mumbai

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

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 901/Mum/2022 (A.Y. 2014-15) Vs. Bhavya Pankaj Shah DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400021. (Appellant) (Respondent) C.O. 109/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Bhavya Pankaj Shah G-5, 1st Floor Room No. 1903 Mangal Kunj, Jambli Gulli 19th Floor Borivali West Air India Building Mumbai-400 092. Nariman Point Mumbai-400021. (Appellant) (Respondent) PAN : DP…

Late Khantilal Ramniklal Shah (Through Leal Hire Pankaj Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the three appeals filed by the assessee are allowed and appeal of the Revenue is dismissed

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 565/Mum/2022 (A.Y. 2011-12) I.T.A. No. 572/Mum/2022 (A.Y. 2012-13) I.T.A. No. 571/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Late Kantilal Ramniklal Shah (through legal hire Pankaj Shah) Room No. 1903 G-5, 1st Floor, Mangal Kunj 19th Floor Jambli Gulli, Borivali West Air India Building Mumbai-400 092. Nariman Point Mumbai-400021. (Appellant) (Respondent) I.T.A. No. 902/Mum/2022 (A.Y. 2014-15) Vs. Kantilal Ramniklal Shah DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor, Mangal Kunj 19t…

Late Khantilal Ramniklal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the three appeals filed by the assessee are allowed and appeal of the Revenue is dismissed

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 565/Mum/2022 (A.Y. 2011-12) I.T.A. No. 572/Mum/2022 (A.Y. 2012-13) I.T.A. No. 571/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Late Kantilal Ramniklal Shah (through legal hire Pankaj Shah) Room No. 1903 G-5, 1st Floor, Mangal Kunj 19th Floor Jambli Gulli, Borivali West Air India Building Mumbai-400 092. Nariman Point Mumbai-400021. (Appellant) (Respondent) I.T.A. No. 902/Mum/2022 (A.Y. 2014-15) Vs. Kantilal Ramniklal Shah DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor, Mangal Kunj 19t…

Disha Pankaj Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the three appeals filed by the assessee are allowed and appeal of the Revenue is dismissed

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 568/Mum/2022 (A.Y. 2011-12) I.T.A. No. 578/Mum/2022 (A.Y. 2012-13) I.T.A. No. 575/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Disha Pankaj Shah G-5, 1st Floor Room No. 1903 Mangal Kunj, Jambli Gulli 19th Floor Borivali West Air India Building Mumbai-400 092. Nariman Point Mumbai-400021. (Appellant) (Respondent) I.T.A. No. 906/Mum/2022 (A.Y. 2014-15) Vs. Disha Pankaj Shah DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India Building Borivali…

Khantilal Ramanlal Shah HUF, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, both the appeals filed by the assessee are allowed and appeal of the Revenue is dismissed

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 564/Mum/2022 (A.Y. 2012-13) I.T.A. No. 563/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Khantilal Ramanlal Shah (HUF) (through legal hire Pankaj Shah) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400021. (Appellant) (Respondent) I.T.A. No. 897/Mum/2022 (A.Y. 2014-15) Vs. Khantilal Ramanlal Shah (HUF) DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India…

Khantilal Ramanlal Shah HUF, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, both the appeals filed by the assessee are allowed and appeal of the Revenue is dismissed

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 564/Mum/2022 (A.Y. 2012-13) I.T.A. No. 563/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Khantilal Ramanlal Shah (HUF) (through legal hire Pankaj Shah) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400021. (Appellant) (Respondent) I.T.A. No. 897/Mum/2022 (A.Y. 2014-15) Vs. Khantilal Ramanlal Shah (HUF) DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India…

M/S. Viraj Profiles Ltd, Mumbai vs. DCIT Cent . Cir 3(2), Mumbai

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘J’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1772/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1773/Mum/2021 (A.Y. 2013-14) Vs. DCIT, Circle 3(2) Viraj Profiles Limited Ground and First Floor Room No. 1923 Viraj Towers, Near Western 19th Floor Express Highway Metro Air India Building Station, Andheri East Nariman Point Mumbai-400 069. Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 2211/Mum/2021 (A.Y. 2012-13) I.T.A. No. 2212/Mum/2021 (A.Y. 2013-14) Vs. Viraj Profiles Limited DCIT, Circle 3(2) Room No. 1923 Ground and First…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

…P a g e | 1 DCIT, CC-6(3) Vs. Satish Jagannath Aggarwal IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Satish Jagannath Income Tax, CC-6(3) Aggarwal, Room No. 655, Aaykar Jagan Kutir Sher E Bhavan, M.K. Road, Punjab, Mahakali Caves Mumbai – 400020 Road, Andheri (East) Mumbai – 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPA6712G Appellant .. Respondent Appellant by : Rushabh Mehta Respondent by : Krishna Kumar Date of Hearing 10.04.2023 Date of Pronouncement 20.04.2023 आदेश / O R D E R Per…

The Dy.Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. M/S. Shah & Parikh, Mumbai

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19Th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. Pan/Gir No. : Aajfs4684D Appellant .. Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. PAN/GIR No. : AAJFS4684D Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 03.04.2023 आदेश / O R D E R PER…

The Dy Comm. of Income Tax, Central Circle-5(1), Mumbai vs. M/S Rps Infra Projects Private Limited, Mumbai

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Rps Priti Jv, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19Th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. Pan/Gir No. : Aabar7230F Appellant .. Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s RPS Priti JV, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AABAR7230F Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 18.04.…

The Dy Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. Rps Infra Projects Private Limited, Mumbai

In the result, the appeals filed by the revenue for A

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2679/Mum/2022 (A.Y: 2015-16) ITA No. 2673/Mum/2022 (A.Y: 2018-19) The DCIT, Vs. M/s. RPS Infra Central Circle 5(1), Projects Pvt Ltd Room No. 1928, 19th C, 113 Shyam Kamal, Floor, Air India Bldg, 27, Tejpal Road, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai – 400057 PAN/GIR No. : AADCR3607E Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhile…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Speco Infrastructure, Mumbai

In the result, the appeals filed by the revenue for A

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2705/Mum/2022 (A.Y: 2015-16) ITA No. 2703/Mum/2022 (A.Y: 2017-18) The DCIT, Vs. M/s.SpecoInfrastructure Central Circle 5(1), C-110, Shyam Kamal, Room No. 1928, 19th 27, Tejapl Road, Floor, Air India Bldg, Agarwal Mkt, Nariman Point, Vile Parle(E), Mumbai – 400021. Mumbai - 400057 PAN/GIR No. : ACEFS4960M Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akh…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Priti Construction, Mumbai

In the result, the appeals filed by the revenue for A

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2672/Mum/2022 (A.Y: 2016-17) The DCIT, Vs. M/s. Priti Central Circle 5(1), Constructions Room No. 1928, 19th C, 113 Shyam Kamal, Floor, Air India Bldg, 27, Tejpal Road, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057 PAN/GIR No. : AAAFP0516A Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Saket Infra Projects Private Limited, Mumbai

In the result, the appeals filed by the revenue for A

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 2675/Mum/2022 (A.Y: 2015-16) ITA No. 2678/Mum/2022 (A.Y: 2017-18) The DCIT, Vs. M/s. Saket Infra Central Circle 5(1), Projects Pvt Ltd., Room No. 1928, 19th L3-308, the Summit Floor, Air India Bldg, Bay, Service Road, WE Nariman Point, Highway, Vile Parle (E) Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AAKCS4532L Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagr…

Semit Pharmaceuticals & Chemicals Pvt. Ltd., Mumbai vs. DCIT, CC- 34, Mumbai

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

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 6997/Mum/2018 (A.Y. 2006-07) I.T.A. No. 7526/Mum/2018 (A.Y. 2008-09) I.T.A. No. 6999/Mum/2018 (A.Y. 2010-11) I.T.A. No. 7000/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1971/Mum/2019 (A.Y. 2013-14) Vs. DCIT, CC-34 M/s. Semit Pharmaceuticals Pvt. Ltd. Mumbai Unit No. A-38, Royal Industrial Estate 5B Naigaon Cross Road Wadala, Mumbai-400 031. (Appellant) (Respondent) Assessee by Shri Mani Jain Department by Dr. Kishor Dhule Date of Hearing 08.02.2023 Date of Pronouncement 24.03.2023…

Semit Pharmaceuticals & Chemicals Pvt. Ltd., Mumbai vs. DCIT, CC- 34, Mumbai

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

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 6997/Mum/2018 (A.Y. 2006-07) I.T.A. No. 7526/Mum/2018 (A.Y. 2008-09) I.T.A. No. 6999/Mum/2018 (A.Y. 2010-11) I.T.A. No. 7000/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1971/Mum/2019 (A.Y. 2013-14) Vs. DCIT, CC-34 M/s. Semit Pharmaceuticals Pvt. Ltd. Mumbai Unit No. A-38, Royal Industrial Estate 5B Naigaon Cross Road Wadala, Mumbai-400 031. (Appellant) (Respondent) Assessee by Shri Mani Jain Department by Dr. Kishor Dhule Date of Hearing 08.02.2023 Date of Pronouncement 24.03.2023…