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 367,164 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.

Naresh Manakchand Jain, Mumbai vs. ACIT 2(1), Mumbai

ITA 242/MUM/2023[2015-2016]Status: DisposedITAT Mumbai27 Jun 2024AY 2015-2016

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Respondent byFor Respondent: Date of Hearing
Section 132Section 144Section 153ASection 69C

…ubmitted that the year under assessment was unabated assessment, therefore, any addition could have been made only with the aid of incriminating material as held by the Hon'ble Mumbai High Court in the case of CIT V. Continental Warehousing Corporation [2015] 374 ITR 645] which has been upheld by the Hon'ble Supreme Court in PCIT v. Abhisar Buildwell (P) Ltd. [2023] 454 ITR 212 (SC). Therefore, he submitted that in absence of any incriminating material, the addition made by the AO cannot be sustained. 6. On the contrary, the ld. D.R. relied on the orders of the lower authorities. 7. We have heard rival submission…

Naresh Manakchand Jain, Mumbai vs. ACIT-2(1), Mumbai

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

ITA 241/MUM/2023[2014-2015]Status: DisposedITAT Mumbai27 Jun 2024AY 2014-2015

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Sucheck Anchaliya &For Respondent: Shri S. Srinivasu, CIT-DR
Section 132Section 144Section 153ASection 69C

…44 /Mum/2023 AYs 2011-12 & 13-14 to 17-18 5 Naresh Manakchand Jain v. Asst. CIT addition could have been made only with the aid of incriminating material as held by the Hon’ble Mumbai High Court in the case of CIT V. Continental Warehousing Corporation [2015] 374 ITR 645] which has been upheld by the Hon’ble Supreme Court in PCIT v. Abhisar Buildwell (P) Ltd. [2023] 454 ITR 212 (SC). Therefore, he submitted that in absence of any incriminating material, the addition made by the AO cannot be sustained. 6. On the contrary, the ld. D.R. relied on the orders of the lower authorities. 7. We have heard rival submissi…

Naresh Manakchand Jain, Mumbai vs. ACIT-2(1), Mumbai

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

ITA 240/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Jun 2024AY 2013-2014

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Sucheck Anchaliya &For Respondent: Shri S. Srinivasu, CIT-DR
Section 132Section 144Section 153ASection 69C

…44 /Mum/2023 AYs 2011-12 & 13-14 to 17-18 5 Naresh Manakchand Jain v. Asst. CIT addition could have been made only with the aid of incriminating material as held by the Hon’ble Mumbai High Court in the case of CIT V. Continental Warehousing Corporation [2015] 374 ITR 645] which has been upheld by the Hon’ble Supreme Court in PCIT v. Abhisar Buildwell (P) Ltd. [2023] 454 ITR 212 (SC). Therefore, he submitted that in absence of any incriminating material, the addition made by the AO cannot be sustained. 6. On the contrary, the ld. D.R. relied on the orders of the lower authorities. 7. We have heard rival submissi…

DCIT CC-2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

ITA 541/MUM/2024[2009]Status: DisposedITAT Mumbai27 May 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – Central Circle – 2(3) V. Avinash Bhosale Infrastructure Pvt. Ltd., 2, Abil House, Ganesh Khind Road 8Th Floor, Room No. 803 Pune City, Pune – 411007 Old Cgo Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 Pan: Aabca5452C (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – Central Circle – 2(3) V. Avinash Bhosale Infrastructure Pvt. Ltd., 2, ABIL House, Ganesh Khind Road 8th Floor, Room No. 803 Pune City, Pune – 411007 Old CGO Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 PAN: AABCA5452C (Appellant) (Respondent) ITA Nos. 539, 540 & 541/MUM/2024 (A.Ys. 2015-16, 2011-12 & 2009-10) DCIT – Central Circle – 2(3) V. Avinash Nivrutti Bhosale Room No. 803, 8th Floor 2, Ganesh Khind Road, Range Hill C…

DCIT CC -2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

ITA 540/MUM/2024[2011]Status: DisposedITAT Mumbai27 May 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – Central Circle – 2(3) V. Avinash Bhosale Infrastructure Pvt. Ltd., 2, Abil House, Ganesh Khind Road 8Th Floor, Room No. 803 Pune City, Pune – 411007 Old Cgo Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 Pan: Aabca5452C (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – Central Circle – 2(3) V. Avinash Bhosale Infrastructure Pvt. Ltd., 2, ABIL House, Ganesh Khind Road 8th Floor, Room No. 803 Pune City, Pune – 411007 Old CGO Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 PAN: AABCA5452C (Appellant) (Respondent) ITA Nos. 539, 540 & 541/MUM/2024 (A.Ys. 2015-16, 2011-12 & 2009-10) DCIT – Central Circle – 2(3) V. Avinash Nivrutti Bhosale Room No. 803, 8th Floor 2, Ganesh Khind Road, Range Hill C…

DCIT CC -2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

ITA 539/MUM/2024[2015]Status: DisposedITAT Mumbai27 May 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – Central Circle – 2(3) V. Avinash Bhosale Infrastructure Pvt. Ltd., 2, Abil House, Ganesh Khind Road 8Th Floor, Room No. 803 Pune City, Pune – 411007 Old Cgo Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 Pan: Aabca5452C (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – Central Circle – 2(3) V. Avinash Bhosale Infrastructure Pvt. Ltd., 2, ABIL House, Ganesh Khind Road 8th Floor, Room No. 803 Pune City, Pune – 411007 Old CGO Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 PAN: AABCA5452C (Appellant) (Respondent) ITA Nos. 539, 540 & 541/MUM/2024 (A.Ys. 2015-16, 2011-12 & 2009-10) DCIT – Central Circle – 2(3) V. Avinash Nivrutti Bhosale Room No. 803, 8th Floor 2, Ganesh Khind Road, Range Hill C…

DCIT CC -2(3) Mumbai, Mumbai vs. Avinash Bhosale Infrastructure Pvt. Ltd., Pune

ITA 538/MUM/2024[2014]Status: DisposedITAT Mumbai27 May 2024

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – Central Circle – 2(3) V. Avinash Bhosale Infrastructure Pvt. Ltd., 2, Abil House, Ganesh Khind Road 8Th Floor, Room No. 803 Pune City, Pune – 411007 Old Cgo Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 Pan: Aabca5452C (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – Central Circle – 2(3) V. Avinash Bhosale Infrastructure Pvt. Ltd., 2, ABIL House, Ganesh Khind Road 8th Floor, Room No. 803 Pune City, Pune – 411007 Old CGO Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 PAN: AABCA5452C (Appellant) (Respondent) ITA Nos. 539, 540 & 541/MUM/2024 (A.Ys. 2015-16, 2011-12 & 2009-10) DCIT – Central Circle – 2(3) V. Avinash Nivrutti Bhosale Room No. 803, 8th Floor 2, Ganesh Khind Road, Range Hill C…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 71/CHNY/2019[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…icer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT V/s Continental Warehousing Corporation [2015; 374 ITR 645] which has been followed in subsequent decision in CIT V/s Gurinder Singh Bawa (79 taxmann.com 398 05/10/2015) which deal with a situation wherein the original return of income was processed u/s 143(1). The present case before us is on similar fact. It was held by Hon’ble Court that in respect of non-abated assessment, the additions are to be st…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 70/CHNY/2019[2007-08]Status: DisposedITAT Chennai17 May 2024AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…icer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT V/s Continental Warehousing Corporation [2015; 374 ITR 645] which has been followed in subsequent decision in CIT V/s Gurinder Singh Bawa (79 taxmann.com 398 05/10/2015) which deal with a situation wherein the original return of income was processed u/s 143(1). The present case before us is on similar fact. It was held by Hon’ble Court that in respect of non-abated assessment, the additions are to be st…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 69/CHNY/2019[2006-07]Status: DisposedITAT Chennai17 May 2024AY 2006-07

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…icer in the absence of any incriminating material found during course of search under section 132 or requisition made under section 132A. 7. Similar is the decision of Hon’ble Bombay High Court in the case of CIT V/s Continental Warehousing Corporation [2015; 374 ITR 645] which has been followed in subsequent decision in CIT V/s Gurinder Singh Bawa (79 taxmann.com 398 05/10/2015) which deal with a situation wherein the original return of income was processed u/s 143(1). The present case before us is on similar fact. It was held by Hon’ble Court that in respect of non-abated assessment, the additions are to be st…

Plantium Holding P Ltd, Chennai vs. DCIT, Central Circle III(4), Chennai

In the result, the appeal stands partly allowed

ITA 3436/CHNY/2018[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/S Platinum Holdings Private Ltd. Dcit बनाम/ No.2/1, Abu Garden, Omr Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…in the absence of any incriminating material found during the course of search under section 132 or requisition made under section 132A. 8. Similar is the decision of Hon’ble Bombay High Court in the case of CIT V/s Continental Warehousing Corporation [2015; 374 ITR 645] which has been followed in subsequent decision in CIT V/s Gurinder Singh Bawa (79 taxmann.com 398 05/10/2015) which deal with a situation wherein the original return of income was processed u/s 143(1). The present case before us is on similar fact. It was held by Hon’ble Court that in respect of non-abated assessment, the additions are to be str…

M/S Jain Amar Clothing Pvt. Ltd., Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 374/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 153ASection 263Section 68

…not already disclosed or made known in the course of original assessment. The Hon’ble Delhi High Court in the said decision referred to the decision of Hon’ble Bombay High Court in case of CIT Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645 wherein the question for consideration was whether the scope of assessment under section 153A encompasses addition not based on any incriminating material found during the course of search. It was held by the Bombay High Court that no addition can be made in respect of the assessment that has become final in the absence of incriminating material…

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…not already disclosed or made known in the course of original assessment. The Hon’ble Delhi High Court in the said decision referred to the decision of Hon’ble Bombay High Court in case of CIT Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645 wherein the question for consideration was whether the scope of assessment under section 153A encompasses addition not based on any incriminating material found during the course of search. It was held by the Bombay High Court that no 57 addition can be made in respect of the assessment that has become final in the absence of incriminating materi…

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…not already disclosed or made known in the course of original assessment. The Hon’ble Delhi High Court in the said decision referred to the decision of Hon’ble Bombay High Court in case of CIT Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645 wherein the question for consideration was whether the scope of assessment under section 153A encompasses addition not based on any incriminating material found during the course of search. It was held by the Bombay High Court that no 57 addition can be made in respect of the assessment that has become final in the absence of incriminating materi…

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(3)Section 153C

…nal Spill Over Depreciation relying upon the judicial pronouncement in the case of CIT vs Continental judicial pronouncement in the case of CIT vs Continental judicial pronouncement in the case of CIT vs Continental Warehousing Corpn. [374 Warehousing Corpn. [374 ITR 645]- Hon'ble Mumbai HC, without Hon'ble Mumbai HC, without appreciating that the revenue has not accepted the aforesaid judicial appreciating that the revenue has not accepted the aforesaid judicial appreciating that the revenue has not accepted the aforesaid judicial pronouncement and SLP is pending before the Hon'ble Supreme pronouncement and SLP…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

In the result, the appeal of the Revenue is dismissed whereas

ITA 1055/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153C

…and/or the Appellate Authorities." 4. "On the facts and circumstances of the case and in law the Ld. CIT(A) erred in allowing the additional Spill Over Depreciation relying upon the judicial pronouncement in the case of CIT vs Continental Warehousing Corpn. [374 ITR 645]- Hon'ble Mumbai HC, without appreciating that the revenue has not accepted the aforesaid judicial pronouncement and SLP is pending before the Hon'ble Supreme Court for adjudication". 2.1 The grounds raised by the assessee are reproduced as under: 1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in validat…

ACIT, Circle-1, Hosur vs. M/S. Uthangiri Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 717/CHNY/2020[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं"ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 370, 371 & 372 /CHNY/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/CHNY/2021 [in I.T.A. Nos.370, 371 & 372/CHNY/2020] The Assistant M/s. Uthangarai Sri Vidya Commissioner of Income vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. PAN: AADTS 6092D (अपीलाथ"/Appe…

ACIT, Circle - 1, Hosur vs. M/S. Uthangarai Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 716/CHNY/2020[2016-17]Status: DisposedITAT Chennai10 Apr 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं"ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 370, 371 & 372 /CHNY/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/CHNY/2021 [in I.T.A. Nos.370, 371 & 372/CHNY/2020] The Assistant M/s. Uthangarai Sri Vidya Commissioner of Income vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. PAN: AADTS 6092D (अपीलाथ"/Appe…

ACIT, Circle-1, Hosur vs. M/S. Uthangiri Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 715/CHNY/2020[2015-16]Status: DisposedITAT Chennai10 Apr 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं"ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 370, 371 & 372 /CHNY/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/CHNY/2021 [in I.T.A. Nos.370, 371 & 372/CHNY/2020] The Assistant M/s. Uthangarai Sri Vidya Commissioner of Income vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. PAN: AADTS 6092D (अपीलाथ"/Appe…

ACIT, Circle-1, Hosur vs. M/S. Uthangarai Sri Vidhya Mandir Educational Trust, Krishnagiri

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

ITA 714/CHNY/2020[2014-15]Status: DisposedITAT Chennai10 Apr 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

For Appellant: Shri T. Vasudevan, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं"ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 370, 371 & 372 /CHNY/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/CHNY/2021 [in I.T.A. Nos.370, 371 & 372/CHNY/2020] The Assistant M/s. Uthangarai Sri Vidya Commissioner of Income vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. PAN: AADTS 6092D (अपीलाथ"/Appe…