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.

DCIT CC 6(4), Mumbai vs. Contfreight Shipping Agency (I) P.Ltd, Mumbai

In the result, appeals filed by the revenue for assessment years 2007-08

ITA 4227/MUM/2016[2008-09]Status: DisposedITAT Mumbai31 Oct 2017AY 2008-09

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-2009

For Appellant: Shri N.S. Goradhia &For Respondent: Shri R.P. Meena (CIT DR)
Section 139Section 143(3)Section 14ASection 153Section 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: 2008-2009 The DCIT, Cent. Cir. – 6(4), M/s Contfreight Shipping Room No. 1925, 19th Floor, Agency (I) Pvt. Ltd., Air India Building, Nariman Point, 42/46, Nariman Bhawan, Mumbai - 400021 Vs. Nariman Point, Mumbai - 400021 PAN: AAACC1594L (Appellant) (Respondent) & Assessment Year: 2007-2008 The DCIT, Cent. Cir. – 6(4), M/s Contfreight Shipping Room No. 1925, 19th Floor, Agency (I) Pvt. Ltd., Air India Building, Nariman Point, 42/46, Nariman Bhawan, Mumbai - 400021 Vs. Nariman Po…

Kss Ltd, Mumbai vs. Dciit CC 38, Mumbai

Appeals of the assessee are allowed, as above

ITA 1287/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 Oct 2017AY 2005-06

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Satish ModyFor Respondent: S/Shri R.P.Meena/Rajesh Kumar Yadav
Section 132(1)Section 139(1)Section 143(2)Section 143(3)Section 153ASection 37(1)

…ssessment which has been finalized under section 143(3) r.w.s. 153A of the Act. It has been canvassed before us that the point raised by the assessee is based on the law laid down by the Hon'ble Bombay High Court in the case of All Cargo Global Logistics Ltd.,374 ITR 645 (Bom) and since necessary facts are available on 3 ITA No. 5055/Mum/2011,(A.Y.2005-06) ITA No. 1287/Mum/2014,(A.Y.2005-06) record, the Additional Ground be admitted for adjudication following the ratio of the judgment of the Hon'ble Supreme Court in the case of National Thermal Power Co.Ltd.,229 ITR 383(SC). 5. On the other hand, the Ld. Depar…

Kss Ltd, Mumbai vs. Asst CIT CC 38, Mumbai

In the result, so far as the appeal of the assessee is concerned, the same stands allowed and that of the Revenue is dismissed

ITA 7552/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2017AY 2004-05

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Satish ModyFor Respondent: S/Shri R.P.Meena/Rajesh Kumar Yadav
Section 132(1)Section 139(1)Section 143(3)Section 153ASection 263Section 35D

…r the assessee contended that the proposition sought to be canvassed by the assessee in the Additional Ground of appeal No.5(b) above, is clearly covered by the judgment of the Hon'ble Bombay High Court in the case of All Cargo Global Logistics Ltd. vs. DCIT, 374 ITR 645 (Bom). It has also been contended that necessary factual aspects of the dispute are clearly emerging from the orders of the authorities below and, therefore, since the relevant facts are available on record and the issue raised is a legal 5 ITA No. 2740/Mum/2011,(A.Y.2004-05) ITA No. 7552/Mum/2013,(A.Y.2004-05) ITA No. 3308/Mum/2011,(A.Y.2004…

ACIT CC 38, Mumbai vs. K. Sera Sera Productions Ltd, Mumbai

In the result, so far as the appeal of the assessee is concerned, the same stands allowed and that of the Revenue is dismissed

ITA 6961/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2017AY 2004-05

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Satish ModyFor Respondent: S/Shri R.P.Meena/Rajesh Kumar Yadav
Section 132(1)Section 139(1)Section 143(3)Section 153ASection 263Section 35D

…r the assessee contended that the proposition sought to be canvassed by the assessee in the Additional Ground of appeal No.5(b) above, is clearly covered by the judgment of the Hon'ble Bombay High Court in the case of All Cargo Global Logistics Ltd. vs. DCIT, 374 ITR 645 (Bom). It has also been contended that necessary factual aspects of the dispute are clearly emerging from the orders of the authorities below and, therefore, since the relevant facts are available on record and the issue raised is a legal 5 ITA No. 2740/Mum/2011,(A.Y.2004-05) ITA No. 7552/Mum/2013,(A.Y.2004-05) ITA No. 3308/Mum/2011,(A.Y.2004…

K Sera Productions Ltd( Formerly Known As Garnet Paper Mills Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

Appeals of the assessee are allowed, as above

ITA 5055/MUM/2011[2005-06]Status: DisposedITAT Mumbai31 Oct 2017AY 2005-06

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Satish ModyFor Respondent: S/Shri R.P.Meena/Rajesh Kumar Yadav
Section 132(1)Section 139(1)Section 143(2)Section 143(3)Section 153ASection 37(1)

…ssessment which has been finalized under section 143(3) r.w.s. 153A of the Act. It has been canvassed before us that the point raised by the assessee is based on the law laid down by the Hon'ble Bombay High Court in the case of All Cargo Global Logistics Ltd.,374 ITR 645 (Bom) and since necessary facts are available on 3 ITA No. 5055/Mum/2011,(A.Y.2005-06) ITA No. 1287/Mum/2014,(A.Y.2005-06) record, the Additional Ground be admitted for adjudication following the ratio of the judgment of the Hon'ble Supreme Court in the case of National Thermal Power Co.Ltd.,229 ITR 383(SC). 5. On the other hand, the Ld. Depar…

K Sera Sera Productions Ltd ( Foremerly Known As Garnet Paper Mills Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, so far as the appeal of the assessee is concerned, the same stands allowed and that of the Revenue is dismissed

ITA 2740/MUM/2011[2004-05]Status: DisposedITAT Mumbai31 Oct 2017AY 2004-05

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Satish ModyFor Respondent: S/Shri R.P.Meena/Rajesh Kumar Yadav
Section 132(1)Section 139(1)Section 143(3)Section 153ASection 263Section 35D

…r the assessee contended that the proposition sought to be canvassed by the assessee in the Additional Ground of appeal No.5(b) above, is clearly covered by the judgment of the Hon'ble Bombay High Court in the case of All Cargo Global Logistics Ltd. vs. DCIT, 374 ITR 645 (Bom). It has also been contended that necessary factual aspects of the dispute are clearly emerging from the orders of the authorities below and, therefore, since the relevant facts are available on record and the issue raised is a legal 5 ITA No. 2740/Mum/2011,(A.Y.2004-05) ITA No. 7552/Mum/2013,(A.Y.2004-05) ITA No. 3308/Mum/2011,(A.Y.2004…

DCIT Cen Cir 8(4), Mumbai vs. Ruby Mills Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4022/MUM/2016[2006-07]Status: DisposedITAT Mumbai27 Oct 2017AY 2006-07

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2006-07 Dcit, Central Circle-8(4), Vs. M/S. Ruby Mills Ltd., 11Th Floor, Ruby House, J.K. Mumbai (Appellant) Sawant Marg, Dadar West, Mumbai (Respondent) Pan : Aaact0220G

For Appellant: Shri R.P. Meena (CIT-DR)For Respondent: Shri Anuj Kisnadwala
Section 132Section 139Section 143(3)Section 153A(1)Section 153C

…the course of search. For the said proposition, the CIT(A) has relied upon the decision of the Special Bench of the Tribunal in the case of All Cargo Global Logistics Ltd. which has further been upheld by the Hon'ble Bombay High Court in the case reported in 374 ITR 645 (Bom.). The CIT(A) has also relied upon the judgment of Hon'ble Rajasthan High Court in the case of Jai Steel (India), Jodhpur vs. ACIT, [2013] 36 taxmann.com 523 for a similar proposition. Against such a decision of the CIT(A), Revenue is in appeal before us. 4. As the Grounds of appeal raised by the Revenue reveal, the only plea is that the ju…

M/S M.P. Recycling Co Pvt. Ltd., Mumbai vs. Dy. Commissioner of Income Tax Central Circle-6, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 3125/MUM/2016[2008-09]Status: DisposedITAT Mumbai26 Oct 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Ravish Sood(Jm)

Section 143(3)Section 14ASection 153A

…ned CIT(A) was not justified in confirming this addition. In support of this legal proposition learned AR placed reliance on the decision rendered by Hon'ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015] 374 ITR 645. 3 M/s. M.P. Recycling Co. Pvt. Ltd. 5. On the contrary, learned Departmental Representative supported the order passed by the learned CIT(A). 6. Having heard the rival submissions, we are of the view that there is merit in the contention of the assessee. Once addition made by the Assessing Officer in the original assessment proceedings is dele…

DCIT Cent. Cir. -5(3) (Erstwhile DCIT Cent. Cir. -36), Mumbai vs. Modern Road Makers Pvt. Ltd., Mumbai

In the result appeal filed by the revenue is dismissed

ITA 5126/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Oct 2017AY 2010-11

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhm/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), (Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent) M/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), ( Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent) M/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), ( Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent)

Section 132(4)Section 143(3)Section 153ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, MUMBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Modern Road Makers Pvt. ACIT, Central Circle-5(3), Ltd. 3rd Floor, IRB Complex, Air India Building, 19th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), (Formerly Assessed with ACIT Mumbai-400072 CC-36, Mumbai.) PAN: AAACM3816F (Appellant) (Respondent) M/s Modern Road Makers Pvt. ACIT, Central Circle-5(3), Ltd. 3rd Floor, IRB Complex, Air India Building, 19th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Villag…

Modern Road Makers P. Ltd, Mumbai vs. ACIT Cen Cir 36, Mumbai

In the result appeal filed by the revenue is dismissed

ITA 4734/MUM/2016[2008-09]Status: DisposedITAT Mumbai24 Oct 2017AY 2008-09

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhm/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), (Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent) M/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), ( Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent) M/S Modern Road Makers Pvt. Acit, Central Circle-5(3), Ltd. 3Rd Floor, Irb Complex, Air India Building, 19Th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), ( Formerly Assessed With Acit Mumbai-400072 Cc-36, Mumbai.) Pan: Aaacm3816F (Appellant) (Respondent)

Section 132(4)Section 143(3)Section 153ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, MUMBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Modern Road Makers Pvt. ACIT, Central Circle-5(3), Ltd. 3rd Floor, IRB Complex, Air India Building, 19th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Village, Andheri (East), (Formerly Assessed with ACIT Mumbai-400072 CC-36, Mumbai.) PAN: AAACM3816F (Appellant) (Respondent) M/s Modern Road Makers Pvt. ACIT, Central Circle-5(3), Ltd. 3rd Floor, IRB Complex, Air India Building, 19th Floor, Chandivali Farm, Chandivali Nariman Point, Mumbai-400021 Vs. Villag…

Ketan V. Shah HUF, Mumbai vs. Asst CIT Cen Cir 11, Mumbai

In the result appeal of the Revenue in ITA No

ITA 2498/MUM/2013[2004-05]Status: DisposedITAT Mumbai23 Oct 2017AY 2004-05

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

Ketan V. Shah, Mumbai vs. Asst CIT Cen Cir 11, Mumbai

In the result appeal of the Revenue in ITA No

ITA 2497/MUM/2013[2003-04]Status: DisposedITAT Mumbai23 Oct 2017AY 2003-04

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

Ketan V. Shah, Mumbai vs. Asst CIT Cen Cir 11, Mumbai

In the result appeal of the Revenue in ITA No

ITA 2496/MUM/2013[2006-07]Status: DisposedITAT Mumbai23 Oct 2017AY 2006-07

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

Ketan V. Shah, Mumbai vs. Asst CIT Cen Cir 11, Mumbai

In the result appeal of the Revenue in ITA No

ITA 2495/MUM/2013[2004-05]Status: DisposedITAT Mumbai23 Oct 2017AY 2004-05

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

Ketan V. Shah, Mumbai vs. Asst CIT Cen Cir 11, Mumbai

In the result appeal of the Revenue in ITA No

ITA 2494/MUM/2013[2003-04]Status: DisposedITAT Mumbai23 Oct 2017AY 2003-04

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

DCIT CC 11, Mumbai vs. Ketan V. Shah (HUF), Jalna

In the result appeal of the Revenue in ITA No

ITA 2123/MUM/2013[2007-08]Status: DisposedITAT Mumbai23 Oct 2017AY 2007-08

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

DCIT CC 11, Mumbai vs. Ketan V. Shah (HUF), Jalna

In the result appeal of the Revenue in ITA No

ITA 2122/MUM/2013[2003-04]Status: DisposedITAT Mumbai23 Oct 2017AY 2003-04

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

DCIT CC 11, Mumbai vs. Ketan V. Shah, Jalna

In the result appeal of the Revenue in ITA No

ITA 2121/MUM/2013[2006-07]Status: DisposedITAT Mumbai23 Oct 2017AY 2006-07

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

DCIT CC 11, Mumbai vs. Ketan V. Shah, Jalna

In the result appeal of the Revenue in ITA No

ITA 2120/MUM/2013[2004-05]Status: DisposedITAT Mumbai23 Oct 2017AY 2004-05

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…

DCIT CC 11, Mumbai vs. Ketan V. Shah, Jalna

In the result appeal of the Revenue in ITA No

ITA 2119/MUM/2013[2003-04]Status: DisposedITAT Mumbai23 Oct 2017AY 2003-04

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

For Appellant: NoneFor Respondent: Shri. Samuel Darse, CIT DR
Section 132Section 153ASection 153B(1)(b)Section 249(2)

…ngs and all relevant evidences and explanations be admitted in the interest of justice. The learned CIT(A) shall also consider ratio of decision of Hon’ble Bombay High Court in the case of CIT v. Continental Warehousing Corporation(Nhava Sheva) Limited (2015) 374 ITR 645(Bom.) before adjudicating appeal de-novo in set aside proceedings. We order accordingly. 4. In the result appeal of the Revenue in ITA No.2118/Mum/2013 for assessment year 2002-03 is allowed for statistical purposes. Revenue Appeal in ITA No. 2119/Mum/2013-AY 2003-04- Ketan V Shah 5. The Revenue has filed this appeal and raised following ground…