DCIT - CC- 6(4), Mumbai vs. Shri. Narendra Gehlaut, Mumbai
In the result, the appeal of the revenue stands dismissed
ITA 1429/MUM/2022[2013-14]Status: DisposedITAT Mumbai23 Sept 2022AY 2013-14
Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1429/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2013-14) Dcit, Central Circle-6(4) बिधम/ Shri Narendra Gehlaut Room No. 1925, 19Th Floor, 875, Sector-17B, Vs. Air India Building, Nariman Gurugram, Haryana- Point, Mumbai-400021. 122001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aazpg9630K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri K. Gopal Revenue By: Shri Mahesh Akhade (Dr) सुनवाई की तारीख / Date Of Hearing: 06/09/2022 घोषणा की तारीख /Date Of Pronouncement: 23/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-54, Mumbai Dated 21.10.2021 For The Assessment Year 2013-14. 2. The Grounds Of Appeal Preferred By The Revenue Are As Under: - “(1) Whether, On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Has Erred In Holding That The Additions / Disallowances Made In The Assessment Order Is Not Sustainable As They Are Without Reference To Any Incriminating Material Found During The Search, Without Appreciating That The Department Has Filed An Slp Against The Decision Of The Hon'Ble High Court Of Bombay In The Case Of Continental Warehousing Corporation (Nhava Sheva) Limited Reported In 374 Itr 645 (Bom), Which Has Been Admitted & Directed To Be Listed By The Hon'Ble Supreme Court Of India, Vide Order Dated 12.10.2015 Reported In [2015] 64 Taxmann.Com 34 (Sc) ?”
For Appellant: Shri K. GopalFor Respondent: Shri Mahesh Akhade (DR)
Section 132Section 143(3)Section 153CSection 68
…ence to any incriminating material found during the search, without appreciating that the department has filed an SLP against the decision of the Hon'ble High Court of Bombay in the case of Continental Warehousing Corporation (Nhava Sheva) Limited reported in 374 ITR 645 (Bom), which has been admitted and directed to be listed by the Hon'ble Supreme Court of India, vide order dated 12.10.2015 reported in [2015] 64 taxmann.com 34 (SC) ?” 2 A.Y. 2013-14 Narendra Gehlaut (2) “On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not considering the facts of the case and allowing…
