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.

Mr. Vimalkumar Jeevraj Nahar, Hyderabad vs. ACIT, Central Circle 1(1), Pune

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1364/PUN/2013[2010-11]Status: DisposedITAT Pune25 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

…also period for taking up the scrutiny proceedings had expired. The learned Authorized Representative for the assessee in this regard placed reliance on the ratio laid down by the Hon’ble Bombay High Court in CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 645 (Bom) and the Pune Bench of Tribunal bunch of cases with lead order in Manish Hiralal Malu Vs. DCIT in ITA Nos.2226 & 2227/PUN/2014, relating to assessment years 2002-03 & 2003-04, order dated 04.05.2017 and Dhariwal Industries Ltd. Vs. ACIT in ITA Nos.1318 to 1324/PN/2013 and in ACIT Vs. Dhariwal Industries Ltd. in ITA Nos.1389 to 1391/PN/2013 &…

Mr. Vimalkumar Jeevraj Nahar, Hyderabad vs. ACIT, Central Circle 1(1), Pune

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1363/PUN/2013[2008-09]Status: DisposedITAT Pune25 Jan 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

…also period for taking up the scrutiny proceedings had expired. The learned Authorized Representative for the assessee in this regard placed reliance on the ratio laid down by the Hon’ble Bombay High Court in CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 645 (Bom) and the Pune Bench of Tribunal bunch of cases with lead order in Manish Hiralal Malu Vs. DCIT in ITA Nos.2226 & 2227/PUN/2014, relating to assessment years 2002-03 & 2003-04, order dated 04.05.2017 and Dhariwal Industries Ltd. Vs. ACIT in ITA Nos.1318 to 1324/PN/2013 and in ACIT Vs. Dhariwal Industries Ltd. in ITA Nos.1389 to 1391/PN/2013 &…

Mr. Vimalkumar Jeevraj Nahar, Hyderabad vs. ACIT, Central Circle 1(1), Pune

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1362/PUN/2013[2007-08]Status: DisposedITAT Pune25 Jan 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

…also period for taking up the scrutiny proceedings had expired. The learned Authorized Representative for the assessee in this regard placed reliance on the ratio laid down by the Hon’ble Bombay High Court in CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 645 (Bom) and the Pune Bench of Tribunal bunch of cases with lead order in Manish Hiralal Malu Vs. DCIT in ITA Nos.2226 & 2227/PUN/2014, relating to assessment years 2002-03 & 2003-04, order dated 04.05.2017 and Dhariwal Industries Ltd. Vs. ACIT in ITA Nos.1318 to 1324/PN/2013 and in ACIT Vs. Dhariwal Industries Ltd. in ITA Nos.1389 to 1391/PN/2013 &…

ACIT, Pune vs. Shri Vimalkumar Jeevraj Nahar

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1349/PUN/2013[2010-11]Status: DisposedITAT Pune25 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

…also period for taking up the scrutiny proceedings had expired. The learned Authorized Representative for the assessee in this regard placed reliance on the ratio laid down by the Hon’ble Bombay High Court in CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 645 (Bom) and the Pune Bench of Tribunal bunch of cases with lead order in Manish Hiralal Malu Vs. DCIT in ITA Nos.2226 & 2227/PUN/2014, relating to assessment years 2002-03 & 2003-04, order dated 04.05.2017 and Dhariwal Industries Ltd. Vs. ACIT in ITA Nos.1318 to 1324/PN/2013 and in ACIT Vs. Dhariwal Industries Ltd. in ITA Nos.1389 to 1391/PN/2013 &…

ACIT, Pune vs. Shri Vimalkumar Jeevraj Nahar

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1347/PUN/2013[2007-08]Status: DisposedITAT Pune25 Jan 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

…also period for taking up the scrutiny proceedings had expired. The learned Authorized Representative for the assessee in this regard placed reliance on the ratio laid down by the Hon’ble Bombay High Court in CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 645 (Bom) and the Pune Bench of Tribunal bunch of cases with lead order in Manish Hiralal Malu Vs. DCIT in ITA Nos.2226 & 2227/PUN/2014, relating to assessment years 2002-03 & 2003-04, order dated 04.05.2017 and Dhariwal Industries Ltd. Vs. ACIT in ITA Nos.1318 to 1324/PN/2013 and in ACIT Vs. Dhariwal Industries Ltd. in ITA Nos.1389 to 1391/PN/2013 &…

Nemchand J Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 40/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Jan 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.36 to 40/Mum/2015 Assessment Years: 2004-05 to 2008-09 Nemchand J. Gala (formerly DCIT, known as Mekan Gala), CC-12, बनाम/ 93, Dadiseth Agiary Lane, Mumbai Vs. Kalbadevi, Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AACPG1554D ITA Nos.6422 & 6423/Mum/2014 Assessment Years: 2009-10 & 2010-11 Nemchand J. Gala (formerly DCIT, known…

Nemchand J Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 39/MUM/2015[2007-08]Status: DisposedITAT Mumbai24 Jan 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.36 to 40/Mum/2015 Assessment Years: 2004-05 to 2008-09 Nemchand J. Gala (formerly DCIT, known as Mekan Gala), CC-12, बनाम/ 93, Dadiseth Agiary Lane, Mumbai Vs. Kalbadevi, Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AACPG1554D ITA Nos.6422 & 6423/Mum/2014 Assessment Years: 2009-10 & 2010-11 Nemchand J. Gala (formerly DCIT, known…

Nemchand J Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 38/MUM/2015[2006-07]Status: DisposedITAT Mumbai24 Jan 2018AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.36 to 40/Mum/2015 Assessment Years: 2004-05 to 2008-09 Nemchand J. Gala (formerly DCIT, known as Mekan Gala), CC-12, बनाम/ 93, Dadiseth Agiary Lane, Mumbai Vs. Kalbadevi, Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AACPG1554D ITA Nos.6422 & 6423/Mum/2014 Assessment Years: 2009-10 & 2010-11 Nemchand J. Gala (formerly DCIT, known…

Nemchand J Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 37/MUM/2015[2005-06]Status: DisposedITAT Mumbai24 Jan 2018AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.36 to 40/Mum/2015 Assessment Years: 2004-05 to 2008-09 Nemchand J. Gala (formerly DCIT, known as Mekan Gala), CC-12, बनाम/ 93, Dadiseth Agiary Lane, Mumbai Vs. Kalbadevi, Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AACPG1554D ITA Nos.6422 & 6423/Mum/2014 Assessment Years: 2009-10 & 2010-11 Nemchand J. Gala (formerly DCIT, known…

Nemchand J Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 36/MUM/2015[2004-05]Status: DisposedITAT Mumbai24 Jan 2018AY 2004-05

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.36 to 40/Mum/2015 Assessment Years: 2004-05 to 2008-09 Nemchand J. Gala (formerly DCIT, known as Mekan Gala), CC-12, बनाम/ 93, Dadiseth Agiary Lane, Mumbai Vs. Kalbadevi, Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AACPG1554D ITA Nos.6422 & 6423/Mum/2014 Assessment Years: 2009-10 & 2010-11 Nemchand J. Gala (formerly DCIT, known…

Nemchand Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 6423/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Jan 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.36 to 40/Mum/2015 Assessment Years: 2004-05 to 2008-09 Nemchand J. Gala (formerly DCIT, known as Mekan Gala), CC-12, बनाम/ 93, Dadiseth Agiary Lane, Mumbai Vs. Kalbadevi, Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AACPG1554D ITA Nos.6422 & 6423/Mum/2014 Assessment Years: 2009-10 & 2010-11 Nemchand J. Gala (formerly DCIT, known…

Nemchand Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 6422/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Jan 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.36 to 40/Mum/2015 Assessment Years: 2004-05 to 2008-09 Nemchand J. Gala (formerly DCIT, known as Mekan Gala), CC-12, बनाम/ 93, Dadiseth Agiary Lane, Mumbai Vs. Kalbadevi, Mumbai-400002 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AACPG1554D ITA Nos.6422 & 6423/Mum/2014 Assessment Years: 2009-10 & 2010-11 Nemchand J. Gala (formerly DCIT, known…

DCIT CC 6(4), Mumbai vs. J M Baxi & Co, Mumbai

In the result, appeal filed by the revenue for assessment year 2008-2009

ITA 4234/MUM/2016[2008-09]Status: DisposedITAT Mumbai19 Jan 2018AY 2008-09

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-09 The Dcit, Cent. Cir. – 6(4), M/S J M Baxi & Co., Room No. 1925, 19Th Floor, 16, Bank Street, Fort, Air India Building, Nariman Point, Mumbai - 400001 Mumbai – 400021 Vs. Pan: Aaafj5198E (Appellant) (Respondent) Revenue By : Sh. R.P. Meena (Cit Dr) Assessee By : Shri N.S. Goradiya & Sh. Harsh Shah (Dr) Date Of Hearing: 26/10/2017 Date Of Pronouncement: 19/01/2018

For Appellant: Shri N.S. Goradiya &For Respondent: Sh. R.P. Meena (CIT DR)
Section 143Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI G.S. PANNU (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2008-09 The DCIT, Cent. Cir. – 6(4), M/s J M Baxi & Co., Room No. 1925, 19th Floor, 16, Bank Street, Fort, Air India Building, Nariman Point, Mumbai - 400001 Mumbai – 400021 Vs. PAN: AAAFJ5198E (Appellant) (Respondent) Revenue by : Sh. R.P. Meena (CIT DR) Assessee by : Shri N.S. Goradiya & Sh. Harsh Shah (DR) Date of Hearing: 26/10/2017 Date of Pronouncement: 19/01/2018 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the revenue against order dated 21/03/2016 pas…

DCIT Cen Cir 7(1), Mumbai vs. Rakesh Jhunjhunwala, Mumbai

In the result, appeal filed by the revenue for assessment year 2006-2007

ITA 3821/MUM/2016[2006-07]Status: DisposedITAT Mumbai19 Jan 2018AY 2006-07

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2006-07 The Dcit Cc-7(1), Shri Rakesh Jhunjhunwala, Room No. 653, 6Th Floor, 151, Nariman Bhavan, Aayakar Bhavan, M.K. Road, Mumbai - 400021 Mumbai – 400020 Vs. Pan: Acppj9449M (Appellant) (Respondent)

For Appellant: Shri S.C. Tiwari & Ms. Rutuja NFor Respondent: Shri R.P. Meena (CIT DR)
Section 132Section 143Section 14ASection 153A

…her on the facts and in the circumstances of the case and in law, the CIT (A) was justified in directing the AO to delete the disallowance u/s 14A of Rs. 2,45,93,571/- made, relying on the decision of Bombay High Court in the case of All Cargo Logistics Ltd. (374 ITR 645) without appreciating the fact that the decision of the High Court has not been accepted by the department and SLP has been filed and the same is pending.” 6. Before us, the Ld. Departmental Representative (DR) relying on the assessment order passed by the AO submitted that the Ld. CIT (A) has erred in directing the AO to delete the disallowance…

DCIT Cen Cir 2(2), Mumbai vs. Bhavesh L. Gala, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2542/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Jan 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…d as a result of search no addition can be made in the assessment order under Section 153A of the Act. In this regard relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd. (2015) 374 ITR 645 and Division Bench judgement of the Hon'ble Bombay High Court in the case of CIT vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172. The assessee also relied upon the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287. 9. The learned D.R., on the other hand, submitted that the…

DCIT Cen Cir 2(2), Mumbai vs. Bhavesh L. Gala, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2541/MUM/2015[2009-10]Status: DisposedITAT Mumbai19 Jan 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…d as a result of search no addition can be made in the assessment order under Section 153A of the Act. In this regard relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd. (2015) 374 ITR 645 and Division Bench judgement of the Hon'ble Bombay High Court in the case of CIT vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172. The assessee also relied upon the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287. 9. The learned D.R., on the other hand, submitted that the…

DCIT Cen Cir 2(2), Mumbai vs. Bhavesh L. Gala, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2540/MUM/2015[2008-09]Status: DisposedITAT Mumbai19 Jan 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…d as a result of search no addition can be made in the assessment order under Section 153A of the Act. In this regard relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd. (2015) 374 ITR 645 and Division Bench judgement of the Hon'ble Bombay High Court in the case of CIT vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172. The assessee also relied upon the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287. 9. The learned D.R., on the other hand, submitted that the…

DCIT Cen Cir 2(2), Mumbai vs. Lakhamshi J Gala, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2537/MUM/2015[2009-10]Status: DisposedITAT Mumbai19 Jan 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…d as a result of search no addition can be made in the assessment order under Section 153A of the Act. In this regard relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd. (2015) 374 ITR 645 and Division Bench judgement of the Hon'ble Bombay High Court in the case of CIT vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172. The assessee also relied upon the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287. 9. The learned D.R., on the other hand, submitted that the…

DCIT Cen Cir 2(2), Mumbai vs. Lakhamshi J Gala, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2536/MUM/2015[2008-09]Status: DisposedITAT Mumbai19 Jan 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…d as a result of search no addition can be made in the assessment order under Section 153A of the Act. In this regard relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd. (2015) 374 ITR 645 and Division Bench judgement of the Hon'ble Bombay High Court in the case of CIT vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172. The assessee also relied upon the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287. 9. The learned D.R., on the other hand, submitted that the…

DCIT Cen Cir 2(2), Mumbai vs. Lakhamshi J Gala, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 2535/MUM/2015[2006-07]Status: DisposedITAT Mumbai19 Jan 2018AY 2006-07

Bench: Shri Joginder Singh & Shri G. Manjunatha

For Appellant: Ms. Pranali DixitFor Respondent: Ms. Jacinta Zimik Vashai
Section 132Section 139(1)Section 142(1)Section 153ASection 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69C

…d as a result of search no addition can be made in the assessment order under Section 153A of the Act. In this regard relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd. (2015) 374 ITR 645 and Division Bench judgement of the Hon'ble Bombay High Court in the case of CIT vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172. The assessee also relied upon the decision of the ITAT Mumbai Special Bench in the case of All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287. 9. The learned D.R., on the other hand, submitted that the…