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.

Kamla Ankur Venture, Mumbai vs. DCIT(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1282/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.1280 to 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2014-15) Kamla Ankur Venture बिधम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाईकीतारीख / Date of Hearing: 15/0…

Kamla Ankur Venture, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1281/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.1280 to 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2014-15) Kamla Ankur Venture बिधम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाईकीतारीख / Date of Hearing: 15/0…

Kamla Ankur, Mumbai vs. DCIT(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1280/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.1280 To 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2014-15) Kamla Ankur Venture बिधम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 24.12.2018 For A.Y. 2008-09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.1280 to 1286/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2014-15) Kamla Ankur Venture बिधम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK4902H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाईकीतारीख / Date of Hearing: 15/0…

M/S. Burlington Finance Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1294/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Aug 2022AY 2013-14
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Burlington Finance Ltd., Mumbai vs. Dy CIT, Central Circle-3(1), Mumbai

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

ITA 1268/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Aug 2022AY 2015-16
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Burlington Finance Ltd., Mumbai vs. Dy CIT, Central Circle-3(1), Mumbai

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

ITA 1266/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd, Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1196/MUM/2021[2014-15]Status: DisposedITAT Mumbai26 Aug 2022AY 2014-15
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd, Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1195/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Aug 2022AY 2013-14
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1039/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Shri Suresh Kumar Gupta, Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 55/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo
Section 132Section 143(3)Section 68

…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 KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…

Deputy Commissioner of Income Tax, Income Tax Department, Central Circle-3 vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 54/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo
Section 132Section 143(3)Section 68

…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 KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue is dismissed

ITA 53/JPR/2022[2012-13]Status: DisposedITAT Jaipur24 Aug 2022AY 2012-13
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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 KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 53/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd., 35, 36, 1st Phase Udhyog Vihar, Central Circle-03, Jaipur RIICO, Sri Ganganagar (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 86/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13. cuke Dy. Commissioner of Income-tax, M/s.Silvertoss Commodities Pvt. Ltd., Vs. Central Circle, 29 A, Weston Street, Ajmer. Kolkata. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AALCS 2755 G vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 5/JP/2022 (Arising in vk;dj vihy la-@ITA No. 86/J…

DCIT, CC-5(4), Mumbai vs. Shri Rajenderkumar Miglani, Mumbai

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

ITA 2925/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Apr 2022AY 2010-11

Bench: Shri Amarjit Singh, Jm & S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit, Central Circle-5(4) बिधम/ Rajindrakumar Miglani Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Air India Building, Nariman Road, Carnac Bunder, Point, Mumbai-400021. Mumbai-400009. & Cross Objection No.20/Mum/2021 आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajindrakumar Miglani बिधम/ Dcit, Central Circle-5(4) Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Road, Carnac Bunder, Air India Building, Nariman Mumbai-400009. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpm7288D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Sanjeev Kashyp (Dr) Assessee By: Shri K Shivaram & Rahul Hakani सुनवाई की तारीख / Date Of Hearing: 30/03/2022 घोषणा की तारीख /Date Of Pronouncement: 25/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 25.02.2019 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. C.O. No.20/Mum2021 A.Y.2010-11

For Appellant: Shri K Shivaram & Rahul HakaniFor Respondent: Shri Sanjeev Kashyp (DR)
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) DCIT, Central Circle-5(4) बिधम/ Rajindrakumar Miglani Room No.1927, 19th Floor, Uttam House, 69, P „Dmello Vs. Air India Building, Nariman Road, Carnac Bunder, Point, Mumbai-400021. Mumbai-400009. & Cross Objection No.20/Mum/2021 आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajindrakumar Miglani बिधम/ DCIT, Central Circle-5(4) Room No.1927, 19th Floor, Uttam House, 69, P „Dmello Vs. Road,…

Dy CIT -CC-2(4), Mumbai vs. M/S. H.K. Enterprises, Mumbai

In the result, these appeals are allowed for statistical purposes

ITA 733/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Apr 2022AY 2014-15
Section 132Section 143(3)Section 153ASection 245C(1)Section 245D(1)

…THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 733/Mum/2021 (A.Y. 2014-15) I.T.A. No. 734/Mum/2021 (A.Y. 2015-16) I.T.A. No. 736/Mum/2021 (A.Y. 2018-19) Vs. M/s. H.K. Enterprises DCIT, CC-2(4) Old CGO Building 74/80, 3rd Floor 8th Floor Souri Building, Babu M.K. Road Genu Road, Kalbadevi Mumbai-400 020. Mumbai-400 002. (Appellant) (Respondent) I.T.A. No. 269/Mum/2021 (A.Y. 2012-13) I.T.A. No. 268/Mum/2021 (A.Y. 2013-14) I.T.A. No. 316/Mum/2021 (A.Y. 2014-15) I.T.A. No. 317/Mum/2021 (A.Y. 2015-16) I.T.A. No. 267/Mum/2021 (A.Y. 2016-17) I.T.A. No.…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 929/DEL/2021[2014-15]Status: DisposedITAT Delhi12 Jan 2022AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 928/DEL/2021[2013-14]Status: DisposedITAT Delhi12 Jan 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 927/DEL/2021[2012-13]Status: DisposedITAT Delhi12 Jan 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 926/DEL/2021[2011-12]Status: DisposedITAT Delhi12 Jan 2022AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 925/DEL/2021[2010-11]Status: DisposedITAT Delhi12 Jan 2022AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…