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 367,154 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.

ACIT., Circle-8(1), Hyderabad vs. Ncc Hes Jv, Madhapur

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…ent before the Hon'ble Supreme Court in CIT v. Ranjit Projects (P.) Ltd. [Special Leave Petition (Civil) Diary No. 8895 of 2019, dated 8-4- 2019]. 15. In Commissioner of Income Tax v. Continental Warehousing Corporation [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bombay) one of the substantial question which was considered was whether the tribunal erred in holding that the assessee therein was entitled to deduction under Section 80IA(4) which was contrary to the circular of the Central Board of Direct Taxes No. 10 of 2005. The said question was decided against the revenue and in favour of the assessee on…

ACIT., Circle-8(1), Hyderabad vs. Ncc Hes Jv, Hyderabad

ITA 682/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Feb 2025AY 2017-18
For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…ent before the Hon'ble Supreme Court in CIT v. Ranjit Projects (P.) Ltd. [Special Leave Petition (Civil) Diary No. 8895 of 2019, dated 8-4- 2019]. 15. In Commissioner of Income Tax v. Continental Warehousing Corporation [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bombay) one of the substantial question which was considered was whether the tribunal erred in holding that the assessee therein was entitled to deduction under Section 80IA(4) which was contrary to the circular of the Central Board of Direct Taxes No. 10 of 2005. The said question was decided against the revenue and in favour of the assessee on…

Principal Commissioner of Income Tax-4, Delhi vs. Golf Technologies Pvt Ltd

ITA/498/2023HC Delhi10 Feb 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Section 153A

…ITA 498/2023 Page 1 of 15 $~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 498/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-4, DELHI .....Appellant Through: Mr. Abhishek Maratha, Sr. SC, Mr. Apoorv Agarwal, Jr. SC, Mr. Parth Samwal, Jr. SC with Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Himanshu Gaur, Ms. Paridhi Kohli and Mr. Kamakshraj Singh, Advocates. versus GOLF TECHNOLOGIES PVT LTD .....Respondent Through: Mr. Pushpdeep Singh Sodhi, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON…

Asstt. Commissioner of Incomet Ax Central Circle-1(1), Nagpur vs. Shri Sanjay Gaurishankar Agrawal, Nagpur

In the result, appeal by the Revenue stands dismissed

ITA 62/NAG/2018[2013-2014]Status: DisposedITAT Nagpur10 Feb 2025AY 2013-2014

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…he basis of any incriminating material found during the search. The learned Counsel for the assessee further submitted that the learned CIT(A) has relied on decisions in CIT v/s Kabul Chawla, 380 ITR 573 (Del.) and CIT v/s Continental Warehousing Corporation, 374 ITR 645 (Bom.) and many other judicial 5 Shri Sanjay Gaurishankar Agrawal ITA no.62/Nag./2018 pronouncements. He submitted that the Hon’ble Apex Court in a landmark decision rendered in PCIT v/s Abhisar Buildwell (P) Ltd., vide judgment dated 24/04/2023 reported as [2023] 332 CTR 385 (SC) has confirmed the above view of the High Courts and held that "in…

H.K. Enterprises, Mumbai vs. Dy CIT - CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 317/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 11. This decision is subsequently affirmed by Hon'ble Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd and others [374 ITR 645) wherein it is held as under: 23. We are of the view that there is much substance in the contentions of Mr. Dastur that the provisions such as section 153A enabling assessment in case of search or requisition making specific reference to the provisions which enable carrying out of search or exercise of power of requisition that the assessment in…

H.K. Enterprises, Mumbai vs. Dy CIT CC - 2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 316/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 11. This decision is subsequently affirmed by Hon'ble Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd and others [374 ITR 645) wherein it is held as under: 23. We are of the view that there is much substance in the contentions of Mr. Dastur that the provisions such as section 153A enabling assessment in case of search or requisition making specific reference to the provisions which enable carrying out of search or exercise of power of requisition that the assessment in…

H.K.Enterprises, Mumbai vs. DCIT, Central Circle-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 315/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 11. This decision is subsequently affirmed by Hon'ble Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd and others [374 ITR 645) wherein it is held as under: 23. We are of the view that there is much substance in the contentions of Mr. Dastur that the provisions such as section 153A enabling assessment in case of search or requisition making specific reference to the provisions which enable carrying out of search or exercise of power of requisition that the assessment in…

H.K. Enterprises, Mumbai vs. Dy CIT -CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 314/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 Jan 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 11. This decision is subsequently affirmed by Hon'ble Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd and others [374 ITR 645) wherein it is held as under: 23. We are of the view that there is much substance in the contentions of Mr. Dastur that the provisions such as section 153A enabling assessment in case of search or requisition making specific reference to the provisions which enable carrying out of search or exercise of power of requisition that the assessment in…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 269/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 11. This decision is subsequently affirmed by Hon'ble Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd and others [374 ITR 645) wherein it is held as under: 23. We are of the view that there is much substance in the contentions of Mr. Dastur that the provisions such as section 153A enabling assessment in case of search or requisition making specific reference to the provisions which enable carrying out of search or exercise of power of requisition that the assessment in…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 268/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 11. This decision is subsequently affirmed by Hon'ble Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd and others [374 ITR 645) wherein it is held as under: 23. We are of the view that there is much substance in the contentions of Mr. Dastur that the provisions such as section 153A enabling assessment in case of search or requisition making specific reference to the provisions which enable carrying out of search or exercise of power of requisition that the assessment in…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

In the result, all the eight appeals filed by the assessee are allowed

ITA 267/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jan 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…ed in the course of original assessment, and (ii) undisclosed income or property discovered in the course of search." 11. This decision is subsequently affirmed by Hon'ble Bombay High Court in CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd and others [374 ITR 645) wherein it is held as under: 23. We are of the view that there is much substance in the contentions of Mr. Dastur that the provisions such as section 153A enabling assessment in case of search or requisition making specific reference to the provisions which enable carrying out of search or exercise of power of requisition that the assessment in…

Ocean Dream Infrastructure Pvt Ltd, Lucknow vs. Deputy Commissioner of Income Tax Central Circle-1, Lucknow

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 146/LKW/2023[2013-14]Status: DisposedITAT Lucknow21 Jan 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Akshay Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 132Section 144Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 146 & 147/LKW/2023 Assessment Years: 2013-14 & 2014-15 Ocean Dream Infrastructures DCIT, Central Circle-1 v. Pvt. Ltd Aayakar Bhawan, Ashok M-18, Gole Market, Mahanagar, Marg, Lucknow-226001. Lucknow-226006. PAN:AABCO6342B (Appellant) (Respondent) Appellant by: Shri Akshay Agrawal, Adv Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(DR) Date of hearing: 16 01 2025 Date of pronouncement: 21 01 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: These tw…

Pradeep Kumar Ladiwala, Jaipur vs. DCIT, Central Circle-1, Jaipur

ITA 1071/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jan 2025AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1071 & 1069/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Pradeep Kumar Ladiwala बनाम CIT(A), 242 Haryana Colony, Barkat Vs. Jaipur-4, Jaipur Nagar, Tonk Phatak, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AARPL 0752 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by: None राजस्व की ओर से / Revenue by: Mrs. Anita Rinesh, JCIT-Sr. DR सुनवाई की ता

For Appellant: NoneFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 143(2)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 1071 & 1069/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 cuke Pradeep Kumar Ladiwala CIT(A), Vs. 242 Haryana Colony, Barkat Jaipur-4, Jaipur Nagar, Tonk Phatak, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARPL 0752 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@R…

Pradeep Kumar Ladiwala, Jaipur vs. DCIT, Central Circle-1, Jaipur

ITA 1069/JPR/2024[2017-18]Status: DisposedITAT Jaipur16 Jan 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1071 & 1069/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Pradeep Kumar Ladiwala बनाम CIT(A), Jaipur-4, Jaipur 242 Haryana Colony, Barkat Vs. Nagar, Tonk Phatak, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AARPL 0752 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by: None राजस्व की ओर से / Revenue by: Mrs. Anita Rinesh, JCIT-Sr. DR सुनवाई की ता

For Appellant: NoneFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 143(2)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 1071 & 1069/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 cuke Pradeep Kumar Ladiwala CIT(A), Vs. 242 Haryana Colony, Barkat Jaipur-4, Jaipur Nagar, Tonk Phatak, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARPL 0752 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@R…

Siraj Ahmed Shah, Mumbai vs. Ward 42 (1) (4) and CIT, Mumbai

Accordingly, the Grounds raised by the Revenue are dismissed

ITA 3815/MUM/2024[2021-22]Status: DisposedITAT Mumbai02 Jan 2025AY 2021-22

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri Ashok Kumar Jain, AR
Section 250Section 801ASection 801A(4)Section 80I

…reme Court in the case of M/s. Container Corporation [404 ITR 397 (SC) (2018)] and M/s. AL Logistics (P) Ltd of Hon’ble Madras High Court [374 ITR 609, Madras – HC], decision of the Hon’ble Bombay High Court in the case of Continental Warehousing Corporation [374 ITR 645, Bom. – HC], we find no infirmity in the order of the Ld. CIT(A) while allowing the assessee’s appeal. Hence, we are of the considered opinion that the decision taken by the Ld. CIT (A) is in order and no interference is required. Accordingly, the Grounds raised by the Revenue are dismissed.” 4. On perusal of the order of the AO, we notice that t…

Celestial Avenues Pvt Ltd Rep. by Csk Properties Pvt Ltd on Merger-PAN-Aadcc3990R, Hyderabad vs. Asst. Commissioner of Income Tax, Circle -1(2), Hyderabad

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

ITA 212/HYD/2024[2017-18]Status: HeardITAT Hyderabad01 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.212 to 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 and 2008-09) M/s. SABIR, SEW & The Deputy Commissioner of PRASAD, JV, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. PAN : ABCFS2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri A. Srinivas, C.A. रधजस्‍व द्वधरध/Revenue by: Shri Srinath Sadanala, Sr.DR सुिवधई की तधरीख/Date…

Dy. Commissioner of Income Tax, Circle, Hisar vs. Synergy Waste Management Private Limited, Hisar

Appeal is dismissed in above terms

ITA 3557/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Dec 2024AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3557/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (Appellant) (Respondent) Pan No. Aaics9088H Assessee By : Sh. S. K. Gupta, Ca Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/105727025(1) Dated 20.10.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 4Section 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3557/Del/2023 : Asstt. Year : 2017-18 DCIT, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (APPELLANT) (RESPONDENT) PAN No. AAICS9088H Assessee by : Sh. S. K. Gupta, CA Revenue by : Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing: 12.12.2024 Date of Pronouncement: 20.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal for Assessment Year 2017-18, arises against t…

Ramee Hotels Private Limited, Mumbai vs. Asst. Commissioner of Income Tax Central Circle 6 2 Mumbai, Mumbai

In the result, the appeals of the assessee are allowed

ITA 4300/MUM/2024[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

For Appellant: Shri. Mandar VaidyaFor Respondent: Smt. Sanyogita Nagpal
Section 1Section 132Section 153ASection 153C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No. 4295/MUM/2024 (A.Y. 2017-18) ITA No. 4298/MUM/2024 (A.Y. 2014-15) ITA No. 4302/MUM/2024 (A.Y. 2012-13) Ramee Hotels Pvt. Ltd. v/s. ACIT, CC-6(2), Mumbai Plot. No. 3, Kohinoor बनाम Room No. 1903, 19th Floor, Road, Dadar (East), AIR India Building, Mumbai-400014 Nariman Point, Mumbai-400021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCR3369M Appellant/अपीलाथ" .. Respondent/"ितवादी Assessee by : Shri. Mandar Vaidya Revenue by : Smt. Sanyogita Nagpal Date of Hearing 05…

Ramee Hotels Private Limited, Mumbai vs. Asst. Commissioner of Income Tax Central Circle, Mumbai

In the result, the appeals of the assessee are allowed

ITA 4298/MUM/2024[2014-15]Status: DisposedITAT Mumbai11 Dec 2024AY 2014-15

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

For Appellant: Shri. Mandar VaidyaFor Respondent: Smt. Sanyogita Nagpal
Section 1Section 132Section 153ASection 153C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No. 4295/MUM/2024 (A.Y. 2017-18) ITA No. 4298/MUM/2024 (A.Y. 2014-15) ITA No. 4302/MUM/2024 (A.Y. 2012-13) Ramee Hotels Pvt. Ltd. v/s. ACIT, CC-6(2), Mumbai Plot. No. 3, Kohinoor बनाम Room No. 1903, 19th Floor, Road, Dadar (East), AIR India Building, Mumbai-400014 Nariman Point, Mumbai-400021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCR3369M Appellant/अपीलाथ" .. Respondent/"ितवादी Assessee by : Shri. Mandar Vaidya Revenue by : Smt. Sanyogita Nagpal Date of Hearing 05…

Ramee Hotels Private Limited, Mumbai vs. Asst. Commissioner of Income Tax Central Circle 6 2 Mumbai, Mumbai

In the result, the appeals of the assessee are allowed

ITA 4297/MUM/2024[2015-16]Status: DisposedITAT Mumbai11 Dec 2024AY 2015-16

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

For Appellant: Shri. Mandar VaidyaFor Respondent: Smt. Sanyogita Nagpal
Section 1Section 132Section 153ASection 153C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No. 4295/MUM/2024 (A.Y. 2017-18) ITA No. 4298/MUM/2024 (A.Y. 2014-15) ITA No. 4302/MUM/2024 (A.Y. 2012-13) Ramee Hotels Pvt. Ltd. v/s. ACIT, CC-6(2), Mumbai Plot. No. 3, Kohinoor बनाम Room No. 1903, 19th Floor, Road, Dadar (East), AIR India Building, Mumbai-400014 Nariman Point, Mumbai-400021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCR3369M Appellant/अपीलाथ" .. Respondent/"ितवादी Assessee by : Shri. Mandar Vaidya Revenue by : Smt. Sanyogita Nagpal Date of Hearing 05…