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

374 ITR 645High Court2015#14 most cited

What is CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. authority for?

In Section 153A proceedings, the scope of assessment extends to abated proceedings, enabling an assessee to raise fresh legal claims that could have been made in regular assessment proceedings.

1,823

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Continental Warehousing Corporation · Section 153A · scope of 153A assessment · abated proceedings · fresh claims in search assessment · assessee's claims 153A · Section 132 · assessment procedure · search and seizure assessment

Also reported as

58 Taxmann.com 78

Sections most often in play

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

Issues it is cited on

casus omissussection 158b(b)section 158bb(1)section 153(a)section 153a(1)(b)section 158bbdeemed dividendsection 153(1)section 2(22)section 2(22)(e)section 153a(1)section 132a

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

Deputy Commissioner of Income Tax, Central Circle, Panaji vs. M/S Mohit Ispat Ltd., Kundaim

Appeal of the Revenue is PARTLY ALLOWED in aforestated terms

ITA 9/PAN/2020[2016-17]Status: DisposedITAT Panaji13 Oct 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Dy. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 Pan: Aaccm8154E . . . . . . . Respondent Represented Assessee By: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. Ar’] Revenue By: Mr Naveen Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 04/02/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Appeal Of The Revenue Instituted U/S 253(2) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Order Dt. 04/10/2019 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appeals-2, Panaji Goa [‘Ld. Cit(A)’] Which In Turn Sprung From Order Of Assessment Dt. 30/12/2017 Passed U/S 143(3) Of The Act By Acit, Central Circle, Panaji Goa [‘Ld. Ao’] Anent To Assessment Year 2016-17.[‘Ay’]

For Appellant: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’]For Respondent: Mr Naveen Kumar [‘Ld. DR’]
Section 132Section 133ASection 139(1)Section 143(3)Section 246ASection 250Section 253Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Years: 2016-17 Dy. Commissioner of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/s M/s Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 PAN: AACCM8154E . . . . . . . Respondent Represented Assessee by: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’] Revenue by: Mr Naveen Kumar [‘Ld. DR’] Date of conclusive Hearing : 04/02/2026 Date of Pronouncement : 27/02/2026 ORDER PER G. D. PADMAHSHALI; This appeal of t…

Param Propertt Devloper, Ambernath vs. ACIT, Central Circle-2, Thane

ITA 3243/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarit(Ss)A/3241/Mum/2025 (A.Y. 2016-17) It(Ss)A/3242/Mum/2025 (A.Y. 2017-18) It(Ss)A/3243/Mum/2025 (A.Y. 2020-21) Param Property Developers V/S. Assistant Commissioner Of Plot No. 30, Jivandeep बनाम Income Tax, Central Circle Apartment, Station Road, Ambarnath(E), Thane 421501, Maharashtra 2,Thane, Ashar It Park, 6Th Floor, Wagale Industrial Estate, Thane- 400 604, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalfp9248G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Pride Infrastructure It(Ss)A/3309/Mum/2025 (A.Y. 2014-15) It(Ss)A/3310/Mum/2025 (A.Y. 2015-16) V/S. Assistant Commissioner Of Plot No. 34, Ketan Bhavan, बनाम Income Tax, Central Circle Suryoday Chs Ltd., Station Road, Ambarnath(E), Thane 421 501, Maharashtra 2,Thane, Ashar It Park, 6Th Floor, Wagale Industrial Estate, Thane- 400 604, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aamfp3255G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Page | 2

Section 132Section 143(3)

…that the decision of the Special Bench of the Tribunal in Al-Cargo Global Logistics Ltd. was a subject matter of challenge before this Court as a part of the group of appeals disposed of as CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645/58 taxmann.com 78/232 Taxman 270 (Bom.) upholding the view of the Special Bench of the Tribunal in Al- Cargo Global Logistics Ltd. Consequently, once an assessment has attained finality for a particular year i.e. it is not pending then the same cannot be subject to tax in proceedings under Section 153A of the Act. This of course would not apply i…

Dy.CIT Cent. Cir -6(2), Mumbai vs. Shri Ashok B. Jiwarjka, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed and the cross

ITA 2355/MUM/2021[2012-13]Status: DisposedITAT Mumbai23 Dec 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Bharat KumarFor Respondent: Shri. Surendra Mohan (SR-DR)
Section 132(1)Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM ITA No. 2355/Mum/2021 (Assessment Year: 2012-13) ITA No. 2352/Mum/2021 (Assessment Year: 2013-14) ITA No. 2353/Mum/2021 (Assessment Year: 2014-15) ITA No. 2351/Mum/2021 (Assessment Year: 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(2), Mumbai. Room No. 1903, 19th Floor, Air India Building, Nariman Point, Mumbai – 400021. Vs. Shri. Ashok B. Jiwrajka 2801, Raheja Legend, Dr. Annie Besant Road, Worli, Mumbai – 400025. PAN/GIR No. AACPJ3610K (Assessee) : (Respondent) C.O. No. 6…

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

In the result, the appeals filed by the revenue are hereby dismissed and the cross

ITA 2353/MUM/2021[2014-15]Status: DisposedITAT Mumbai23 Dec 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Bharat KumarFor Respondent: Shri. Surendra Mohan (SR-DR)
Section 132(1)Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM ITA No. 2355/Mum/2021 (Assessment Year: 2012-13) ITA No. 2352/Mum/2021 (Assessment Year: 2013-14) ITA No. 2353/Mum/2021 (Assessment Year: 2014-15) ITA No. 2351/Mum/2021 (Assessment Year: 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(2), Mumbai. Room No. 1903, 19th Floor, Air India Building, Nariman Point, Mumbai – 400021. Vs. Shri. Ashok B. Jiwrajka 2801, Raheja Legend, Dr. Annie Besant Road, Worli, Mumbai 400025. PAN/GIR No. AACPJ3610K (Assessee) : (Respondent) C.O. No. 64/…

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

In the result, the appeals filed by the revenue are hereby dismissed and the cross

ITA 2352/MUM/2021[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Bharat KumarFor Respondent: Shri. Surendra Mohan (SR-DR)
Section 132(1)Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM ITA No. 2355/Mum/2021 (Assessment Year: 2012-13) ITA No. 2352/Mum/2021 (Assessment Year: 2013-14) ITA No. 2353/Mum/2021 (Assessment Year: 2014-15) ITA No. 2351/Mum/2021 (Assessment Year: 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(2), Mumbai. Room No. 1903, 19th Floor, Air India Building, Nariman Point, Mumbai – 400021. Vs. Shri. Ashok B. Jiwrajka 2801, Raheja Legend, Dr. Annie Besant Road, Worli, Mumbai – 400025. PAN/GIR No. AACPJ3610K (Assessee) : (Respondent) C.O. No. 64/Mum…

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

In the result, the appeals filed by the revenue are hereby dismissed and the cross objections filed by the assessee are allowed

ITA 2351/MUM/2021[2015-16]Status: DisposedITAT Mumbai23 Dec 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Bharat KumarFor Respondent: Shri. Surendra Mohan (SR-DR)
Section 132(1)Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. OMKARESHWAR CHIDARA, AM ITA No. 2355/Mum/2021 (Assessment Year: 2012-13) ITA No. 2352/Mum/2021 (Assessment Year: 2013-14) ITA No. 2353/Mum/2021 (Assessment Year: 2014-15) ITA No. 2351/Mum/2021 (Assessment Year: 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(2), Mumbai. Room No. 1903, 19th Floor, Air India Building, Nariman Point, Mumbai – 400021. Vs. Shri. Ashok B. Jiwrajka 2801, Raheja Legend, Dr. Annie Besant Road, Worli, Mumbai – 400025. PAN/GIR No. AACPJ3610K (Assessee) : (Respondent) C.O. No. 6…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1489/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Nov 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…nd adjudicated the matter at page 18 of the appellate order. The relevant paragraph from page 18 of the impugned appellate order is reproduced below: "The appellant has relied upon the decisions in the cases of CIT vs. Continental Warehouse Corporation (2015) 374 ITR 645, CIT Vs Gurinder Singh Bava 79 taxmann.com 398 (Bom), CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd 5 TMI 656 (Bom) and Jasmin K. Ajmera (ITA no. 983/Mum/2020. The decision relied upon by the appellant talks about incriminating evidence or incriminating material found during search action and not merely ‘seized material' or 'seized…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1488/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Nov 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…nd adjudicated the matter at page 18 of the appellate order. The relevant paragraph from page 18 of the impugned appellate order is reproduced below: “The appellant has relied upon the decisions in the cases of CIT vs. Continental Warehouse Corporation (2015) 374 ITR 645, CIT VS Gurinder Singh Bawa 79 taxmann.com 398 (Bom), CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd 5 TMI 656 (Bom) and Jasmin K. Ajmera (ITA no. 983/Mum/2020. The decision relied upon by the appellant talks about incriminating evidence or incriminating material found during search action and not merely 'seized material' or 'seized…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

ITA 1487/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Nov 2025AY 2014-15
For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…nd adjudicated the matter at page 18 of the appellate order. The relevant paragraph from page 18 of the impugned appellate order is reproduced below: "The appellant has relied upon the decisions in the cases of CIT vs. Continental Warehouse Corporation (2015) 374 ITR 645, CIT Vs Gurinder Singh Bava 79 taxmann.com 398 (Bom), CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd 5 TMI 656 (Bom) and Jasmin K. Ajmera (ITA no. 983/Mum/2020. The decision relied upon by the appellant talks about incriminating evidence or incriminating material found during search action and not merely ‘seized material' or 'seized…

DCIT, Cir-14(1)(2), Mumbai vs. M/S. Ekta Eveglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1486/MUM/2023[2013-14]Status: DisposedITAT Mumbai24 Nov 2025AY 2013-14

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…d adjudicated the matter at page 18 of the appellate order. The relevant paragraph from page 18 of the impugned appellate order is reproduced below: “ The appellant has relied upon the decisions in the cases of CIT vs. Continental Warehouse Corporation (2015) 374 ITR 645, CIT Vs Gurinder Singh Bava 79 taxmann.com 398 (Bom), CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd 5 TMI 656 (Bom) and Jasmin K. Ajmera (ITA no. 983/Mum/2020. The decision relied upon by the appellant talks about incriminating evidence or incriminating material found during search action and not merely ‘seized material’ or ‘seized…

Bona Terra Greenhouses LLP, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, Assessee’s appeal in ITA No

ITA 2115/MUM/2025[2015-16]Status: DisposedITAT Mumbai20 Nov 2025AY 2015-16

Bench: Shri Om Prakash Kant & Shri Narender Kumar Choudhry

For Appellant: Shri Ajay R. Singh, Ld. AdvocateFor Respondent: Shri Satyaprakash R. Singh, Ld. CIT-DR
Section 132(1)Section 143(1)Section 153ASection 250Section 68

…s based on incriminating material. Therefore, the case laws relied upon by the Assessee are not relevant to the facts of the Assessee. The Ld. Commissioner also considered the cases relied on by the Assessee in CIT vs. Continental Warehouse Corporation [2015] 374 ITR 645; and, CIT vs. Lancy Constructions and held that the said cases talks about “incriminating evidence” or “incriminating material” found during the search action and not merely “seized material” or “seized documents”. 10. We have again given thoughtful consideration to the peculiar facts and circumstances of the case. Admittedly the additions made…

Bona Terra Greenhouses LLP, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, Assessee’s appeal in ITA No

ITA 2114/MUM/2025[2014-15]Status: DisposedITAT Mumbai20 Nov 2025AY 2014-15

Bench: Shri Om Prakash Kant & Shri Narender Kumar Choudhry

For Appellant: Shri Ajay R. Singh, Ld. AdvocateFor Respondent: Shri Satyaprakash R. Singh, Ld. CIT-DR
Section 132(1)Section 143(1)Section 153ASection 250Section 68

…s based on incriminating material. Therefore, the case laws relied upon by the Assessee are not relevant to the facts of the Assessee. The Ld. Commissioner also considered the cases relied on by the Assessee in CIT vs. Continental Warehouse Corporation [2015] 374 ITR 645; and, CIT vs. Lancy Constructions and held that the said cases talks about “incriminating evidence” or “incriminating material” found during the search action and not merely “seized material” or “seized documents”. 10. We have again given thoughtful consideration to the peculiar facts and circumstances of the case. Admittedly the additions made…

Bona Terra Greenhouses LLP, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 6(2), Mumbai

In the result, Assessee’s appeal in ITA No

ITA 2089/MUM/2025[2013-14]Status: DisposedITAT Mumbai20 Nov 2025AY 2013-14

Bench: Shri Om Prakash Kant & Shri Narender Kumar Choudhry

For Appellant: Shri Ajay R. Singh, Ld. AdvocateFor Respondent: Shri Satyaprakash R. Singh, Ld. CIT-DR
Section 132(1)Section 143(1)Section 153ASection 250Section 68

…s based on incriminating material. Therefore, the case laws relied upon by the Assessee are not relevant to the facts of the Assessee. The Ld. Commissioner also considered the cases relied on by the Assessee in CIT vs. Continental Warehouse Corporation [2015] 374 ITR 645; and, CIT vs. Lancy Constructions and held that the said cases talks about “incriminating evidence” or “incriminating material” found during the search action and not merely “seized material” or “seized documents”. 10. We have again given thoughtful consideration to the peculiar facts and circumstances of the case. Admittedly the additions made…

Satish Sawarmal Saraf, Mumbai vs. Assistant Commissioner of Income Tax, CC-4(3), Mumbai

In the result, the appeal filed by the assessee stands

ITA 5540/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Nov 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 133(6)Section 250Section 69A

…incriminating material found and seized on the basis of search operation. The Ld. CIT(A) has duly thrashed the facts of this case on the basis of legal proposition laid down by the Hon'ble Bombay High Court in case of M/s. Continental Warehousing Corporation 374 ITR 645, decision rendered by Mumbai Special Bench in case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 23 taxmann.com 103 (Mum)(SB), also relied upon the case of PCIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC) and the decision rendered by Hon'ble Delhi High Court in case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) and reached the fol…

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…to be framed only on the basis of materials impounded. Legal decision relied upon: a) PCIT Vs Meeta Gutgutia Prop: M/s Ferns "N" Petals (2017) 395 ITR 526 (Delhi) b) PCIT Vs Kabul Chawla 380 ITR 573 (Delhi) c) CIT Vs Continental Warehousing Corporation Ltd., 374 ITR 645 (Bombay) d) CIT VS SKS Ispat and Power Ltd 398 ITR 584 (Bombay) e) CIT Vs Gurinder Singh Bawa 386 ITR 483 (Bombay) f) PCIT Vs Dipak Jashvnathlapunchal 397 ITR 153 (Gujarat) g) Decision of Gujarat HC in the case of Saumya Construction Pvt Ltd., (387 ITR 529) ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Varadappan Natarajan/ V. Natarajan…

Varadappan Natarajan, Rasipuram vs. ACIT, Central Circle, Salem

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…to be framed only on the basis of materials impounded. Legal decision relied upon: a) PCIT Vs Meeta Gutgutia Prop: M/s Ferns "N" Petals (2017) 395 ITR 526 (Delhi) b) PCIT Vs Kabul Chawla 380 ITR 573 (Delhi) c) CIT Vs Continental Warehousing Corporation Ltd., 374 ITR 645 (Bombay) d) CIT VS SKS Ispat and Power Ltd 398 ITR 584 (Bombay) e) CIT Vs Gurinder Singh Bawa 386 ITR 483 (Bombay) f) PCIT Vs Dipak Jashvnathlapunchal 397 ITR 153 (Gujarat) g) Decision of Gujarat HC in the case of Saumya Construction Pvt Ltd., (387 ITR 529) ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Varadappan Natarajan/ V. Natarajan…

Dolex Commercial Private Limited, Mumbai vs. DCIT-Cent-Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1620/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Oct 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) and the decision of Jurisdictional Bombay High Court in the case of Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay). 5. That on the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in upholding the rejection of books of accounts of the assessee u/s 145(3) of the Act by the learned AO while passing the assessment order u/s 144 read with section 153A of the Act in the case of the assessee for AY: 2010-11 without appreciati…

Dolex Commercial Private Limited, Mumbai vs. DCIT-Cent-Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1619/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) and the decision of Jurisdictional Bombay High Court in the case of Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay). 5. That on the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in upholding the rejection of books of accounts of the assessee u/s 145(3) of the Act by the learned AO while passing the assessment order u/s 144 read with section 153A of the Act in the case of the assessee for AY: 2010-11 without appreciati…

Dolex Commercial Private Limited, Mumbai vs. DCIT-Cent-Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1618/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) and the decision of Jurisdictional Bombay High Court in the case of Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay). 5. That on the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in upholding the rejection of books of accounts of the assessee u/s 145(3) of the Act by the learned AO while passing the assessment order u/s 144 read with section 153A of the Act in the case of the assessee for AY: 2010-11 without appreciati…

Dolex Commercial Private Limited, Mumbai vs. DCIT-Cent-Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1598/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Oct 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) and the decision of Jurisdictional Bombay High Court in the case of Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay). 5. That on the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in upholding the rejection of books of accounts of the assessee u/s 145(3) of the Act by the learned AO while passing the assessment order u/s 144 read with section 153A of the Act in the case of the assessee for AY: 2010-11 without appreciati…