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 367,518 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.

Mrs. Kranti Bagad, Mumbai vs. DCIT Cent.Cir 1(1), Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 459/MUM/2021[2014-15]Status: DisposedITAT Mumbai11 Mar 2022AY 2014-15

Bench: Shri Shamim Yahyai.T.A. No. 459/Mum/2021 (Assessment Year 2014-15) Vs. Dcit,Cc-1(1) Kranti Bagad 1302, Siddhivinayak Chs Ltd. 9Th Floor, Prathishta Plot No.3, Sector 14 Bhawan, Old.Cgo Annexe Khanda Colony M.K.Road-400 020 New Panvel-410 206 Pan : Ahppb2241N (Appellant) (Respondent)

Section 139(1)Section 143(3)Section 153A

…puted that assessment u/s. 153A for unabated assessment cannot be done dehors incriminating material found and seized during search. This proposition is duly confirmed by the Hon’ble jurisdictional High court in the case of Continental warehousing Ltd. [2015] 374 ITR 645 and Murli Agro Ltd. in ITA No. 36 of 2009 vide order dated 29.10.2010. ld.CIT(A) has not disputed the legal proposition. However, he has given a wrong finding that loan appearing in account were found during the course of search. This is absolutely incorrect, when viewed from the perspective of AO’s order. Hence, in my considered opinion, the ord…

Luxora Infrastructure P. Ltd., Mumbai vs. DCIT Central Circle-2(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1608/MUM/2020[201-12]Status: DisposedITAT Mumbai09 Mar 2022

Bench: Shri Shamim Yahya

Section 143(3)Section 154Section 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 1608/Mum/2020 (Assessment Year 2011-12) Vs. DCIT,CC-2(1) Luxora Infrastructure Pvt.Ltd. 1207, 12th Floor Prathishta Bhawan ‘A’ Wing,O2 commercial 8th Floor, Mumbai-400 020 Building, 23-24, Minerva Industrial Estte, Off.LBS Road, Mulund(W) Mumbai-400 080 PAN : AABCL2854K (Appellant) (Respondent) Shri K.P.Dewani Assessee by Department by Shri Abhirama Karthikeyan Date of Hearing 16.12.2021 Date of Pronouncement 09.03.2022 O R D E R Per Shri Shamim Yahya (AM) :- This appeal by the assessee is dir…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 724/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…llowing decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT vs. Kurele Paper Mills P. Ltd. ITA No.369 of 2015 (Delhi HC). 18. Without prejudice, he submitted that the additions made on presumption and accrual basis is not sustainable on facts of the present case, because no payment admittedly has been received after 01.04.2011 for the r…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 723/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Mar 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…llowing decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT vs. Kurele Paper Mills P. Ltd. ITA No.369 of 2015 (Delhi HC). 18. Without prejudice, he submitted that the additions made on presumption and accrual basis is not sustainable on facts of the present case, because no payment admittedly has been received after 01.04.2011 for the r…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1281/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Mar 2022AY 2017-18

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…llowing decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT vs. Kurele Paper Mills P. Ltd. ITA No.369 of 2015 (Delhi HC). 18. Without prejudice, he submitted that the additions made on presumption and accrual basis is not sustainable on facts of the present case, because no payment admittedly has been received after 01.04.2011 for the r…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1280/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Mar 2022AY 2016-17

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…llowing decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT vs. Kurele Paper Mills P. Ltd. ITA No.369 of 2015 (Delhi HC). 18. Without prejudice, he submitted that the additions made on presumption and accrual basis is not sustainable on facts of the present case, because no payment admittedly has been received after 01.04.2011 for the r…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1279/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Mar 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…llowing decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT vs. Kurele Paper Mills P. Ltd. ITA No.369 of 2015 (Delhi HC). 18. Without prejudice, he submitted that the additions made on presumption and accrual basis is not sustainable on facts of the present case, because no payment admittedly has been received after 01.04.2011 for the r…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1278/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Mar 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…llowing decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT vs. Kurele Paper Mills P. Ltd. ITA No.369 of 2015 (Delhi HC). 18. Without prejudice, he submitted that the additions made on presumption and accrual basis is not sustainable on facts of the present case, because no payment admittedly has been received after 01.04.2011 for the r…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1277/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…llowing decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT vs. Kurele Paper Mills P. Ltd. ITA No.369 of 2015 (Delhi HC). 18. Without prejudice, he submitted that the additions made on presumption and accrual basis is not sustainable on facts of the present case, because no payment admittedly has been received after 01.04.2011 for the r…

Shri Sanjay Kumar Choudhary HUF, Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1366/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1364 &1366/AHD/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/s. Nazar Impex, Vs. The ACIT, Central Circle-4, C/o. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN3603R (Assessee) (Respondent) Shri Sanjay Kumar Choudhary Vs. The ACIT, Central Circle-4, (HUF) Surat. C/o 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Assessee) (Respon…

M/S. Nazar Impex Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1364/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1364 &1366/AHD/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/s. Nazar Impex, Vs. The ACIT, Central Circle-4, C/o. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCN3603R (Assessee) (Respondent) Shri Sanjay Kumar Choudhary Vs. The ACIT, Central Circle-4, (HUF) Surat. C/o 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Assessee) (Respon…

ACIT, Chennai vs. Saravana Stores (Thanga Nagai Maligai), Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 676/CHNY/2017[2006-07]Status: DisposedITAT Chennai25 Feb 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Rajan, CITFor Respondent: Shri S. Sridhar, Advocate
Section 132Section 143(1)Section 153Section 153ASection 40

…ssessee in regards to the additions made by AO. Once this is the position, the issue is squarely covered in favour of assessee by the decision of the Hon'ble Bombay High Court in the case of CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bom). 6. We find that this issue now stands covered in favour of assessee and against the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 I…

DCIT, New Delhi vs. M/S Acme Computers Ltd., New Delhi

In the result, the cross objection of the assessee in CO No

ITA 1732/DEL/2011[2004-05]Status: DisposedITAT Delhi21 Feb 2022AY 2004-05

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Rajeev Saxena, AdvFor Respondent: Shri Kanav Bali, Sr. DR
Section 132Section 153Section 153A(1)Section 153BSection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER ITA No. 1732/DEL/2011 [A.Y 2004-05] The Dy. C.I.T Vs. M/s Acme Computers Ltd 13-B, 3rd Floor, Netaji Subhash Marg Central Circle - 25 New Delhi. Darya Ganj, New Delhi PAN: AAACA 6700 A CO No. 52/DEL/2014 (A/o ITA No. 1732/DEL/2011 [A.Y 2004-05) M/s Acme Computers Ltd Vs. Vs. The Dy. C.I.T 13-B, 3rd Floor, Netaji Subhash Marg Central Circle - 25 Darya Ganj, New Delhi New Delhi PAN: AAACA 6700 A (Applicant) (Respondent)…

Dy CIT CC-7(4), Mumbai vs. Smt. Anjana Modi, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 541/MUM/2021[2012-13]Status: DisposedITAT Mumbai16 Feb 2022AY 2012-13
Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER Dy. CIT CC-7(4) Vs. Smt. Anjana Modi Room No.658, 6th Floor Row House No.8, Aayakar Bhavan Gokuldham, Goregaon (E) M.K. Road, Mumbai – 400 063 Mumbai – 400 020 PAN/GIR No.AACPM1533G (Appellant) .. (Respondent) Revenue by Shri Shekhar L. Gajbhiye Assessee by Ms. Vinita Shah Date of Hearing 24/01/2022 Date of Pronouncement 16/02 /2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.541/Mum/2021 for A.Y.2012-13 arises out of the order by the ld. Commissioner…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1035/MUM/2021[2013-14]Status: DisposedITAT Mumbai11 Feb 2022AY 2013-14

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R
Section 11Section 12ASection 132Section 153CSection 80G

…respectively. Dr. D.Y. Patil Educational Academy 12. However, the Ld. CIT(A) decided this issue in favour of the assessee trust by relying upon the decision rendered by the Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation 374 ITR 645 and decision rendered by Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 18 ITR 106 (SB) confirmed by the Hon’ble Bombay High Court in ITA No.1414 of 2013. The Ld. CIT(A) has also considered plethora of judgments rendered by the Hon’ble High Courts and Tribunal by returning following findings: “7.3.…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1034/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Feb 2022AY 2012-13

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R
Section 11Section 12ASection 132Section 153CSection 80G

…respectively. Dr. D.Y. Patil Educational Academy 12. However, the Ld. CIT(A) decided this issue in favour of the assessee trust by relying upon the decision rendered by the Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation 374 ITR 645 and decision rendered by Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 18 ITR 106 (SB) confirmed by the Hon’ble Bombay High Court in ITA No.1414 of 2013. The Ld. CIT(A) has also considered plethora of judgments rendered by the Hon’ble High Courts and Tribunal by returning following findings: “7.3.…

Dy CIT-CC-7(1), Mumbai vs. Dr. D Y Patil Educational Academy, Mumbai

ITA 1033/MUM/2021[2011-12]Status: DisposedITAT Mumbai11 Feb 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Kuldip Singh

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Sandeep Raj, D.R
Section 11Section 12ASection 132Section 153CSection 80G

…respectively. Dr. D.Y. Patil Educational Academy 12. However, the Ld. CIT(A) decided this issue in favour of the assessee trust by relying upon the decision rendered by the Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation 374 ITR 645 and decision rendered by Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 18 ITR 106 (SB) confirmed by the Hon’ble Bombay High Court in ITA No.1414 of 2013. The Ld. CIT(A) has also considered plethora of judgments rendered by the Hon’ble High Courts and Tribunal by returning following findings: “7.3.…

ACIT, Central Circle-2(1), Mumbai vs. M/S Luxora Realtors P. Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1096/MUM/2020[2013-14]Status: DisposedITAT Mumbai08 Feb 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bleacit – Central Circle – 2(1) V. M/S. Luxora Realtors Pvt. Ltd., Room No. 804, 8Th Floor Soham House, Hari Om Nagar Aayakar Bhavan, M.K. Road Opp. Eastern Express Highway Mumbai - 400020 Mulund(E), Mumbai – 400081 Pan: Aabco3197J (Appellant) (Respondent) Assessee By : Shri Kishore Dewani Department By : Ms. Shailja Rai

For Appellant: Shri Kishore DewaniFor Respondent: Ms. Shailja Rai
Section 132(1)Section 143(2)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ACIT – Central Circle – 2(1) v. M/s. Luxora Realtors Pvt. Ltd., Room No. 804, 8th Floor Soham House, Hari Om Nagar Aayakar Bhavan, M.K. Road Opp. Eastern Express Highway Mumbai - 400020 Mulund(E), Mumbai – 400081 PAN: AABCO3197J (Appellant) (Respondent) Assessee by : Shri Kishore Dewani Department by : Ms. Shailja Rai Date of Hearing : 13.01.2022 Date of Pronouncement : 08.02.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed…

Mre. Kranti Bagad, Mumbai vs. Dy CIT, CC-1(1), Mumbai

In the result, the appeal filed by the assesee is allowed

ITA 458/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Feb 2022AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalemrs. Kranti Bagad, Vs. Dcit, Cc-1(1) 1302, Sidhivinayak 9Th Floor, Pratistha Chs Ltd, Plot No. 3, Bhavan, Old Cgo Bldg Sector – 14, Khanda Annexe, Mk Road, Colony, New Panvel, Mumbai – 400020. Panvel – 410206. Maharashtra "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahppb2241N Appellant .. Respondent Appellant By : Ms.Hiral.D.Sejpal. C.A. Ar Respondent By : Mr.K.K.Mishra. Cit.Dr Date Of Hearing 09.12.2021 Date Of Pronouncement 14.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Ms.Hiral.D.Sejpal. C.A. ARFor Respondent: Mr.K.K.Mishra. CIT.DR
Section 142(1)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Mrs. Kranti Bagad, Vs. DCIT, CC-1(1) 1302, Sidhivinayak 9th Floor, Pratistha CHS Ltd, Plot No. 3, Bhavan, Old CGO Bldg Sector – 14, Khanda Annexe, MK Road, Colony, New Panvel, Mumbai – 400020. Panvel – 410206. Maharashtra "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AHPPB2241N Appellant .. Respondent Appellant by : Ms.Hiral.D.Sejpal. C.A. AR Respondent by : Mr.K.K.Mishra. CIT.DR Date of Hearing 09.12.2021 Date of Pronouncement 14.02.2022 आदेश / O R D E R PER PAVAN KUMA…

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

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed for A

ITA 634/MUM/2021[2011-12]Status: DisposedITAT Mumbai28 Jan 2022AY 2011-12
Section 10(38)Section 132Section 153ASection 48

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER Dy. Commissioner of Vs. Shri Avinash Nivrutti Income Tax-CC-2(3) Bhosale Room No.803, 8th Floor 2, ABIL House Pratishtha Bhavan Ganesh Khind Road Old CGO Building Annexe Hill Corner, M.K.Road, Mumbai-400020 Pune City, Pune- 411 007 PAN/GIR No. ABTPB8151F (Appellant) .. (Respondent) Shri Avinash Nivrutti Vs. Dy. Commissioner of Income Bhosale Tax-CC-2(3) Room No.802, 8th Floor 2, ABIL House Ganesh Khind Road Pratishtha Bhavan Hill Corner, Old CGO Building Annexe Pune City, M.K.Road,…