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 367,181 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.

Measage G. H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G.H Agro Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage.G H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 20/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measeg G.H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G.H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…he finalised DCIT vs. M/s Royal Jewellers assessment/reassessment were contrary to the facts unearthed during the course of 153A proceedings. The above quoted passage was also approved by Bombay High court in the case of Continental Warehousing Corporation (374 ITR 645, para 30 thereof) It appears that there is unanimity of view on the subject that when a search is initiated and an assessment is to be framed u/s 153A in respect of a year which was not pending on date of search and which does not abate, the same can be only on the basis of incriminating material. In absence of any incriminating material, the com…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…he finalised DCIT vs. M/s Royal Jewellers assessment/reassessment were contrary to the facts unearthed during the course of 153A proceedings. The above quoted passage was also approved by Bombay High court in the case of Continental Warehousing Corporation (374 ITR 645, para 30 thereof) It appears that there is unanimity of view on the subject that when a search is initiated and an assessment is to be framed u/s 153A in respect of a year which was not pending on date of search and which does not abate, the same can be only on the basis of incriminating material. In absence of any incriminating material, the com…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…he finalised DCIT vs. M/s Royal Jewellers assessment/reassessment were contrary to the facts unearthed during the course of 153A proceedings. The above quoted passage was also approved by Bombay High court in the case of Continental Warehousing Corporation (374 ITR 645, para 30 thereof) It appears that there is unanimity of view on the subject that when a search is initiated and an assessment is to be framed u/s 153A in respect of a year which was not pending on date of search and which does not abate, the same can be only on the basis of incriminating material. In absence of any incriminating material, the com…

ACIT Central Circle-2(1), Mumbai vs. M/S. G Trade and Capital Venture Pvt. Ltd., Mumbai

In the result, application

ITA 3211/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…he Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay High Court in the case of continental warehousing Corporation continental warehousing Corporation High Court in the case of 374 ITR 645 (Bom), 374 ITR 645 (Bom), in case of unabated assessments i.e. n case of unabated assessments i.e. assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition could have been made without the aid of the incriminating…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3038/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…he Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay High Court in the case of continental warehousing Corporation continental warehousing Corporation High Court in the case of 374 ITR 645 (Bom), 374 ITR 645 (Bom), in case of unabated assessments i.e. n case of unabated assessments i.e. assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition could have been made without the aid of the incriminating…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3037/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…he Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay High Court in the case of continental warehousing Corporation continental warehousing Corporation High Court in the case of 374 ITR 645 (Bom), 374 ITR 645 (Bom), in case of unabated assessments i.e. n case of unabated assessments i.e. assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition could have been made without the aid of the incriminating…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3036/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…he Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay High Court in the case of continental warehousing Corporation continental warehousing Corporation High Court in the case of 374 ITR 645 (Bom), 374 ITR 645 (Bom), in case of unabated assessments i.e. n case of unabated assessments i.e. assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition could have been made without the aid of the incriminating…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3035/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…he Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay High Court in the case of continental warehousing Corporation continental warehousing Corporation High Court in the case of 374 ITR 645 (Bom), 374 ITR 645 (Bom), in case of unabated assessments i.e. n case of unabated assessments i.e. assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition could have been made without the aid of the incriminating…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3034/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…he Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay High Court in the case of continental warehousing Corporation continental warehousing Corporation High Court in the case of 374 ITR 645 (Bom), 374 ITR 645 (Bom), in case of unabated assessments i.e. n case of unabated assessments i.e. assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition could have been made without the aid of the incriminating…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3033/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…he Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay We find that in view of the decision of the Hon’ble Bombay High Court in the case of continental warehousing Corporation continental warehousing Corporation High Court in the case of 374 ITR 645 (Bom), 374 ITR 645 (Bom), in case of unabated assessments i.e. n case of unabated assessments i.e. assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition assessment completed before the date of the search, no addition could have been made without the aid of the incriminating…

Shri Kannan Kashi Vishwanathan, Mumbai vs. Dy. CIT CC-5(2), Mumbai

In the result, the appeals of the assessee for assess

ITA 4387/MUM/2018[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Nilesh JoshiFor Respondent: Mr. Neehar Ranjan Pandey, CIT-DR
Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 4381 to 4387/MUM/2018 Assessment Years: 2008-09 to 2014-15 Shri Kannan Kashi Dy. CIT. CC-5(2), Vishwanthan, Vishwam, 8/B, Room No. 1908, 19th floor, Vs. Postal Colony, Chembur, Air India Building Nariman Mumbai-400071. Point, Mumbai-400020. PAN No. ADJPV 4912 G Appellant Respondent Assessee by : Mr. Nilesh Joshi Revenue by : Mr. Neehar Ranjan Pandey, CIT-DR Date of Hearing : 29/05/2023 : Date of pronouncement 31/05/2023 ORDER PER BENCH These appeals by…

Shri Kannan Kashi Vishwanathan, Mumbai vs. Dy CIT CC-5(2), Mumbai

In the result, the appeals of the assessee for assess

ITA 4386/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 May 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Nilesh JoshiFor Respondent: Mr. Neehar Ranjan Pandey, CIT-DR
Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 4381 to 4387/MUM/2018 Assessment Years: 2008-09 to 2014-15 Shri Kannan Kashi Dy. CIT. CC-5(2), Vishwanthan, Vishwam, 8/B, Room No. 1908, 19th floor, Vs. Postal Colony, Chembur, Air India Building Nariman Mumbai-400071. Point, Mumbai-400020. PAN No. ADJPV 4912 G Appellant Respondent Assessee by : Mr. Nilesh Joshi Revenue by : Mr. Neehar Ranjan Pandey, CIT-DR Date of Hearing : 29/05/2023 : Date of pronouncement 31/05/2023 ORDER PER BENCH These appeals by…

Shri Kannan Kashi Vishwanathan, Mumbai vs. Dy CIT CC-5(2), Mumbai

In the result, the appeals of the assessee for assess

ITA 4385/MUM/2018[2012-13]Status: DisposedITAT Mumbai31 May 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Nilesh JoshiFor Respondent: Mr. Neehar Ranjan Pandey, CIT-DR
Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 4381 to 4387/MUM/2018 Assessment Years: 2008-09 to 2014-15 Shri Kannan Kashi Dy. CIT. CC-5(2), Vishwanthan, Vishwam, 8/B, Room No. 1908, 19th floor, Vs. Postal Colony, Chembur, Air India Building Nariman Mumbai-400071. Point, Mumbai-400020. PAN No. ADJPV 4912 G Appellant Respondent Assessee by : Mr. Nilesh Joshi Revenue by : Mr. Neehar Ranjan Pandey, CIT-DR Date of Hearing : 29/05/2023 : Date of pronouncement 31/05/2023 ORDER PER BENCH These appeals by…