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 367,154 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.

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…

M/S Sahaj Ankur Developers, Mumbai vs. Dy CIT 3 (4), Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeal of the assessee for AY 2013-14 is allowed for statistical purposes

ITA 332/MUM/2020[2013-14]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-14

Bench: Shri Baskaran Br, Am & Shri Aby Tvarkey, Am आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ Dcit-Cc, 3(4) B-301, Sorrento Building 19Th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aawfs2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr Manoj Kumar (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, AM AND SHRI ABY TVARKEY, AM आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ DCIT-CC, 3(4) B-301, Sorrento Building 19th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. : AAWFS2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)…

M/S Sahaj Ankur Developers, Mumbai vs. Dy CIT 3 (4), Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeal of the assessee for AY 2013-14 is allowed for statistical purposes

ITA 331/MUM/2020[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Baskaran Br, Am & Shri Aby Tvarkey, Am आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ Dcit-Cc, 3(4) B-301, Sorrento Building 19Th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aawfs2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr Manoj Kumar (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, AM AND SHRI ABY TVARKEY, AM आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ DCIT-CC, 3(4) B-301, Sorrento Building 19th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. : AAWFS2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)…

M/S Sahaj Ankur Developers, Mumbai vs. Dy CIT 3 (4), Mumbai

In the result, the appeals of the assessee for AYs 2011-12 & 2012-13 are allowed and the appeal of the assessee for AY 2013-14 is allowed for statistical purposes

ITA 330/MUM/2020[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Baskaran Br, Am & Shri Aby Tvarkey, Am आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ Dcit-Cc, 3(4) B-301, Sorrento Building 19Th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aawfs2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr Manoj Kumar (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, AM AND SHRI ABY TVARKEY, AM आयकरअपीलसं/ I.T.A. No.330/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.331/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.332/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2013-14) Sahaj Ankur Developers बिधम/ DCIT-CC, 3(4) B-301, Sorrento Building 19th Floor, Air India Vs. Besant Road, Santcruz (W) Building, Nariman Point, Mumbai-400021. Mumbai-400054. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. : AAWFS2944L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)…

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…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 601 to 607/Coch/2022 Assessment Years : 2011-12 to 2017-18 Smt. Sreekumari Amma, T.C. 27/2188 CRRA-45, The Deputy Chirakulam Road, Commissioner of Trivandrum, Income Tax, Thiruvananthapuram – 695 Central Circle, 001. Trivandrum. Vs. Kerala. PAN: ARVPS5864Q APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. J M Jamuna Devi, Sr DR Date of Hearing : 13-01-2023 Date of Pronouncement : 20-01-2023 ORDER PER PADMAVATHY S, ACCOUNTANT MEMBER These appeals are against…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 601 to 607/Coch/2022 Assessment Years : 2011-12 to 2017-18 Smt. Sreekumari Amma, T.C. 27/2188 CRRA-45, The Deputy Chirakulam Road, Commissioner of Trivandrum, Income Tax, Thiruvananthapuram – 695 Central Circle, 001. Trivandrum. Vs. Kerala. PAN: ARVPS5864Q APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. J M Jamuna Devi, Sr DR Date of Hearing : 13-01-2023 Date of Pronouncement : 20-01-2023 ORDER PER PADMAVATHY S, ACCOUNTANT MEMBER These appeals are against…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 601 to 607/Coch/2022 Assessment Years : 2011-12 to 2017-18 Smt. Sreekumari Amma, T.C. 27/2188 CRRA-45, The Deputy Chirakulam Road, Commissioner of Trivandrum, Income Tax, Thiruvananthapuram – 695 Central Circle, 001. Trivandrum. Vs. Kerala. PAN: ARVPS5864Q APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. J M Jamuna Devi, Sr DR Date of Hearing : 13-01-2023 Date of Pronouncement : 20-01-2023 ORDER PER PADMAVATHY S, ACCOUNTANT MEMBER These appeals are against…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 604/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 601 to 607/Coch/2022 Assessment Years : 2011-12 to 2017-18 Smt. Sreekumari Amma, T.C. 27/2188 CRRA-45, The Deputy Chirakulam Road, Commissioner of Trivandrum, Income Tax, Thiruvananthapuram – 695 Central Circle, 001. Trivandrum. Vs. Kerala. PAN: ARVPS5864Q APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. J M Jamuna Devi, Sr DR Date of Hearing : 13-01-2023 Date of Pronouncement : 20-01-2023 ORDER PER PADMAVATHY S, ACCOUNTANT MEMBER These appeals are against…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 601 to 607/Coch/2022 Assessment Years : 2011-12 to 2017-18 Smt. Sreekumari Amma, T.C. 27/2188 CRRA-45, The Deputy Chirakulam Road, Commissioner of Trivandrum, Income Tax, Thiruvananthapuram – 695 Central Circle, 001. Trivandrum. Vs. Kerala. PAN: ARVPS5864Q APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. J M Jamuna Devi, Sr DR Date of Hearing : 13-01-2023 Date of Pronouncement : 20-01-2023 ORDER PER PADMAVATHY S, ACCOUNTANT MEMBER These appeals are against…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 601 to 607/Coch/2022 Assessment Years : 2011-12 to 2017-18 Smt. Sreekumari Amma, T.C. 27/2188 CRRA-45, The Deputy Chirakulam Road, Commissioner of Trivandrum, Income Tax, Thiruvananthapuram – 695 Central Circle, 001. Trivandrum. Vs. Kerala. PAN: ARVPS5864Q APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. J M Jamuna Devi, Sr DR Date of Hearing : 13-01-2023 Date of Pronouncement : 20-01-2023 ORDER PER PADMAVATHY S, ACCOUNTANT MEMBER These appeals are against…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 601 to 607/Coch/2022 Assessment Years : 2011-12 to 2017-18 Smt. Sreekumari Amma, T.C. 27/2188 CRRA-45, The Deputy Chirakulam Road, Commissioner of Trivandrum, Income Tax, Thiruvananthapuram – 695 Central Circle, 001. Trivandrum. Vs. Kerala. PAN: ARVPS5864Q APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. J M Jamuna Devi, Sr DR Date of Hearing : 13-01-2023 Date of Pronouncement : 20-01-2023 ORDER PER PADMAVATHY S, ACCOUNTANT MEMBER These appeals are against…

Sheetal Clothing Co Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-5(3)(1), Mumbai

In the result, all the three appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 1109/MUM/2022[2012-2013]Status: DisposedITAT Mumbai14 Dec 2022AY 2012-2013
Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1108/Mum/2022 (A.Y. 2011-12) I.T.A. No. 1109/Mum/2022 (A.Y. 2012-13) I.T.A. No. 1110/Mum/2022 (A.Y. 2013-14) Vs. ACIT-5(3)(1) Sheetal Clothing Co. Pvt. Ltd. 493/E, Room No. 6, Thakkar Aayakar Bhavan Chawl, Grant Road M.K. Road Mumbai-400 007. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 1466/Mum/2022 (A.Y. 2013-14) Vs. Sheetal Clothing Co. Pvt. Ltd. ACIT-5(3)(1) Aayakar Bhavan 493/E, Room No. 6, Thakkar M.K. Road Chawl, Grant Road Mumbai-400 020. Mumbai-400 007. (Appellant) (Responden…

Sheetal Clothing Co Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-5(3)(1), Mumbai

In the result, all the three appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 1108/MUM/2022[2011-12]Status: DisposedITAT Mumbai14 Dec 2022AY 2011-12
Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1108/Mum/2022 (A.Y. 2011-12) I.T.A. No. 1109/Mum/2022 (A.Y. 2012-13) I.T.A. No. 1110/Mum/2022 (A.Y. 2013-14) Vs. ACIT-5(3)(1) Sheetal Clothing Co. Pvt. Ltd. 493/E, Room No. 6, Thakkar Aayakar Bhavan Chawl, Grant Road M.K. Road Mumbai-400 007. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 1466/Mum/2022 (A.Y. 2013-14) Vs. Sheetal Clothing Co. Pvt. Ltd. ACIT-5(3)(1) Aayakar Bhavan 493/E, Room No. 6, Thakkar M.K. Road Chawl, Grant Road Mumbai-400 020. Mumbai-400 007. (Appellant) (Responden…

Dy.C.I.T. Cent. Cir-6(2), Mumbai vs. Shri Dilip B.Jiwrajka, Mumbai

In the result, the Cross Objections for AYs 2012-13 & 2013-14

ITA 2349/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Nov 2022AY 2012-13
Section 132Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2349/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT, Central Circle-6(2) बिधम/ Shri Dilip B. Jiwrajka Room No. 1903, 19th Floor, 15th Floor Orbit Villa, 16, Vs. Air India Building, Nariman Darabsha Lane, Off Point, Mumbai-400021. Neapeansea Road, Mumbai-400036. Cross Objection No. 93/Mum/2022 Arising out of I.T.A. No.2349/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2012-13) Shri Dilip B. Jiwrajka बिधम/ DCIT, Central Circle-6(2) 15th Floor Orbit Villa, 16, Room No. 19…

Pankaj Kantilal Shah, Mumbai vs. Dcitcc-6(3), Mumbai

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

ITA 577/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

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

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

ITA 570/MUM/2022[2011-12]Status: DisposedITAT Mumbai18 Nov 2022AY 2011-12
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

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

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

ITA 569/MUM/2022[2012-13]Status: DisposedITAT Mumbai18 Nov 2022AY 2012-13
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

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

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

ITA 566/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

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

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

ITA 1614/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…