Which sections of the Income Tax Act does CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 147, Section 148, Section 153C.

CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. (374 ITR 645)

Q: 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.

Q: How many judgments cite CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd.?

1,823 judgments on BharatTax cite CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. (374 ITR 645), spanning 2015 to 2026.

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

In the result appeal of the Revenue in ITA No

ITA 2118/MUM/2013[2002-03]Status: DisposedITAT Mumbai23 Oct 2017AY 2002-03

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…

Bhavesh P. Gandhi, Mumbai vs. ACIT Cen Cir 38, Mumbai

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

ITA 6580/MUM/2016[2007-08]Status: DisposedITAT Mumbai11 Oct 2017AY 2007-08

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. No.6580/Mum/2016 ("नधा"रण वष" / Assessment Year: 2007-08) Mr. Bhavesh P. Gandhi Acit, Central Circle – 38, Now Dcit-Cc-6(3), 19Th Floor, C/O. Skil House, 209, Bank Street बनाम/ Cross Lane, Fort, Mumbai-400 023 Air India Building, Nariman Point, Vs. Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabpg 9515 D (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri S. K. Mutsaddi ""यथ" क" ओर से/Respondent By : Shri B. Pruseth

For Appellant: Shri S. K. MutsaddiFor Respondent: Shri B. Pruseth

Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण “डी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM आयकर अपील सं./I.T.A. No.6580/Mum/2016 ("नधा"रण वष" / Assessment Year: 2007-08) Mr. Bhavesh P. Gandhi ACIT, Central Circle – 38, Now DCIT-CC-6(3), 19th Floor, C/o. SKIL House, 209, Bank Street बनाम/ Cross Lane, Fort, Mumbai-400 023 AIR India Building, Nariman Point, Vs. Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABPG 9515 D (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri S. K. Mutsaddi ""यथ" क" ओर से/Respondent by : Shri…

Rupali Bhavesh Gandhi, Mumbai vs. ACIT Cen Cir 38, Mumbai

In the result, appeals filed by assessee for all AYs are allowed

ITA 6576/MUM/2016[2009-10]Status: DisposedITAT Mumbai04 Oct 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri S.K. Mutsaddi (AR)For Respondent: Shri B. Pruseth (DR)

Section 132Section 143(2)Section 143(3)Section 14ASection 153ASection 253Section 254(1)

…t in absence of incriminating material seized. In support of his submission, the ld. AR of the assessee relied upon the decision of CIT Vs Murli Agro Products Ltd. [2014] 49 taxmann.com 172 (Bombay), CIT Vs Continental Wharehousing Corporation Nava Sheva Ltd. 374 ITR 645 (Bombay HC), CIT Vs Kabul Chawla (61 taxman.com 412 (Delhi HC), Parag M. Sanghvi Vs ACIT (63 taxman.com 118 (Mumbai ITAT), Rawal Das Jaswani vs ACIT (61 taxman.com 343 (Raipur ITAT), ACIT Vs Jayendra P. Jhaveri (46 taxman.com 457 (Mumbai ITAT) and Bermaco Energy Systems Ltd. Vs DCIT (ITA No. 2198/2199 & 2022/Mum/2013). On the other hand, the ld.…

Rupali Bhavesh Gandhi, Mumbai vs. ACIT Cen Cir 38, Mumbai

In the result, appeals filed by assessee for all AYs are allowed

ITA 6574/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Oct 2017AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri S.K. Mutsaddi (AR)For Respondent: Shri B. Pruseth (DR)

Section 132Section 143(2)Section 143(3)Section 14ASection 153ASection 253Section 254(1)

…t in absence of incriminating material seized. In support of his submission, the ld. AR of the assessee relied upon the decision of CIT Vs Murli Agro Products Ltd. [2014] 49 taxmann.com 172 (Bombay), CIT Vs Continental Wharehousing Corporation Nava Sheva Ltd. 374 ITR 645 (Bombay HC), CIT Vs Kabul Chawla (61 taxman.com 412 (Delhi HC), Parag M. Sanghvi Vs ACIT (63 taxman.com 118 (Mumbai ITAT), Rawal Das Jaswani vs ACIT (61 taxman.com 343 (Raipur ITAT), ACIT Vs Jayendra P. Jhaveri (46 taxman.com 457 (Mumbai ITAT) and Bermaco Energy Systems Ltd. Vs DCIT (ITA No. 2198/2199 & 2022/Mum/2013). On the other hand, the ld.…

DCIT Cen Cir 7(3), Mumbai vs. Madahu Prakash Kapoor, Mumbai

Appeal stands dismissed

ITA 1060/MUM/2016[2010-11]Status: DisposedITAT Mumbai04 Oct 2017AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 1060/Mum/2016 (िनधा"रण वष" / Assessment Year: 2010-11) Deputy Commissioner Of Madhu Prakash Kapoor Income Tax Central Circle 7(3) Pallonji Mansion बनाम/ R.No.655,6Th Floor Flat No.G/D 43 Aaykar Bhavan Cuff Parade Vs. M.K.Road Mumbai – 400 005 Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Agqpk-0792-D (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Anuj Kisnadwala,Ld.ARFor Respondent: Ranjit Singh Arneja, CIT(DR)

Section 132(1)Section 139Section 143Section 143(2)Section 143(3)Section 153ASection 54

…ITA No.1060/M/2016 Madhu Prakash Kapoor Assessment Year 2010-11 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 1060/Mum/2016 (िनधा"रण वष" / Assessment Year: 2010-11) Deputy Commissioner Of Madhu Prakash Kapoor Income Tax Central Circle 7(3) Pallonji Mansion बनाम/ R.No.655,6th Floor Flat No.G/D 43 Aaykar Bhavan Cuff Parade Vs. M.K.Road Mumbai – 400 005 Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AG…

Sri. Eldhose K. Varghese, Muvattupuzha vs. Thedcit, Ernakulam

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

ITA 261/COCH/2016[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 132Section 143(1)Section 143(2)Section 153ASection 153CSection 234A

…fresh uninfluenced by the fact whether or not there is any incriminating material. We noted that the decision of Special Bench has been confirmed by Hon'ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (NHAVA SHEVA) LTD. [2015] 374 ITR 645 (Bom). We noted that Hon'ble Kerala High Court in the case of CIT vs. Promy Kuriakose [2016] 386 ITR 597 (Ker) while discussing the provisions of section 153C under para 10 observed as under: “10. A comparative analysis of the provisions contained in sections 153A and 153C reveal that jurisdiction under section 153C can be invoked by the Assess…

DCIT Cen Cir 7(3), Mumbai vs. Madhu Prakash Kapoor, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1063/MUM/2016[2009-10]Status: DisposedITAT Mumbai03 Oct 2017AY 2009-10

Bench: Shri G.S.Pannu & Shri Ravish Sood

For Appellant: Shri R.P.MeenaFor Respondent: Shri Anuj Kisnadwala

Section 132(1)Section 139(1)Section 143(3)Section 153ASection 153A(1)Section 153A(1)(a)Section 23Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No. 1063/Mum/2016,(A.Y 2009-10) The DCIT, Cen.Cir.7(3), Room No.655, 6th Floor, Aaykar Bhavan,M.K.Road, Mumbai 400 020 ...... Appellant Vs. Smt. Madhu Prakash Kapoor, Pallonji Mansion, Flat No.G/D 43,Cuffparade, Mumbai 400 005. PAN:AGQPK0792D .... Respondent Appellant by : Shri R.P.Meena Respondent by : Shri Anuj Kisnadwala Date of hearing : 05/07/2017 Date of pronouncement : 03/10/2017 ORDER PER G.S.PANNU,A.M: The captioned appeal filed by the Revenue is direct…

J.N Investment & Trading Co. P.Ltd, Mumbai vs. Pr CIT 2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2373/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…assessee in support of its contention relied on the following judgments/orders of the Hon’ble High Court of Bombay and the ‘Special Bench’ of ITAT, Mumbai:- (i) CIT Vs. Murli Agro Product (ITA No. 36 of 2009) (Bom) (ii) CIT Vs. All Cargo Global Logistics Ltd. 374 ITR 645 (Bom) (iii) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum). (iv) ACIT Vs. Pratibha Industries Ltd. (2013) 141 ITD 151 (Mum). 7. The Principal CIT after deliberating on the aforesaid contentions of the assessee, though did not deny the factual position that no incriminating material was found during the course of the Search…

Wind World Wind Resources Development P. Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2372/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…assessee in support of its contention relied on the following judgments/orders of the Hon’ble High Court of Bombay and the ‘Special Bench’ of ITAT, Mumbai:- (i) CIT Vs. Murli Agro Product (ITA No. 36 of 2009) (Bom) (ii) CIT Vs. All Cargo Global Logistics Ltd. 374 ITR 645 (Bom) (iii) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum). (iv) ACIT Vs. Pratibha Industries Ltd. (2013) 141 ITD 151 (Mum). 7. The Principal CIT after deliberating on the aforesaid contentions of the assessee, though did not deny the factual position that no incriminating material was found during the course of the Search…

Wind World Wind Resources Development P. Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2371/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…assessee in support of its contention relied on the following judgments/orders of the Hon’ble High Court of Bombay and the ‘Special Bench’ of ITAT, Mumbai:- (i) CIT Vs. Murli Agro Product (ITA No. 36 of 2009) (Bom) (ii) CIT Vs. All Cargo Global Logistics Ltd. 374 ITR 645 (Bom) (iii) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum). (iv) ACIT Vs. Pratibha Industries Ltd. (2013) 141 ITD 151 (Mum). 7. The Principal CIT after deliberating on the aforesaid contentions of the assessee, though did not deny the factual position that no incriminating material was found during the course of the Search…

Wind World India Infrastructure P.Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2370/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…assessee in support of its contention relied on the following judgments/orders of the Hon’ble High Court of Bombay and the ‘Special Bench’ of ITAT, Mumbai:- (i) CIT Vs. Murli Agro Product (ITA No. 36 of 2009) (Bom) (ii) CIT Vs. All Cargo Global Logistics Ltd. 374 ITR 645 (Bom) (iii) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum). (iv) ACIT Vs. Pratibha Industries Ltd. (2013) 141 ITD 151 (Mum). 7. The Principal CIT after deliberating on the aforesaid contentions of the assessee, though did not deny the factual position that no incriminating material was found during the course of the Search…

Flemingo Duty Free Shop P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

ITA 5051/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Arju Garodia

Section 143(2)Section 153ASection 153C

…assessments are not abated and there is no incriminating material found based on which the additions were made and in view of the decisions of the Hon'ble Jurisdictional High Court in the case of CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [374 ITR 645] and in the case of CIT v. Gurinder Singh Bawa [386 ITR 483], he submits that the assessments made without any incriminating materials are bad in law. The Learned Counsel for the assessee further submits that the additions were not made based on any seized material and there is no any reference to seized material by the Assessing Officer in the A…

Flemingo (Dfs) P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

ITA 5050/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Arju Garodia

Section 143(2)Section 153ASection 153C

…assessments are not abated and there is no incriminating material found based on which the additions were made and in view of the decisions of the Hon'ble Jurisdictional High Court in the case of CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [374 ITR 645] and in the case of CIT v. Gurinder Singh Bawa [386 ITR 483], he submits that the assessments made without any incriminating materials are bad in law. The Learned Counsel for the assessee further submits that the additions were not made based on any seized material and there is no any reference to seized material by the Assessing Officer in the A…

Darling Properties P. Ltd, Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

ITA 4332/MUM/2014[2005-06]Status: DisposedITAT Mumbai27 Sept 2017AY 2005-06

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Arju Garodia

Section 143(2)Section 153ASection 153C

…assessments are not abated and there is no incriminating material found based on which the additions were made and in view of the decisions of the Hon'ble Jurisdictional High Court in the case of CIT v. Continental Warehousing Corporation (Nhava Sheva) Ltd. [374 ITR 645] and in the case of CIT v. Gurinder Singh Bawa [386 ITR 483], he submits that the assessments made without any incriminating materials are bad in law. The Learned Counsel for the assessee further submits that the additions were not made based on any seized material and there is no any reference to seized material by the Assessing Officer in the A…

DCIT Cen Cir 8(1), Mumbai vs. Korpus Financial Services P.Ltd, Mumbai

In the result, appeal filed by the Revenue is treated as allowed for statistical purposes

ITA 7679/MUM/2016[2005-06]Status: DisposedITAT Mumbai21 Sept 2017AY 2005-06

Bench: Shri B.R. Baskaran (Am)

Section 132Section 153C

…81/Mum/2016 and Others), and the Tribunal vide its order dated 30.8.2007, restored the matter to the file of the learned CIT(A) with the direction to follow the decision rendered by Hon'ble Bombay High Court in the case of Continental Warehousing Corporation (374 ITR 645) 2 M/s. Korpus Financial Services Pvt. Ltd. 3. I heard learned Departmental Representative. I noticed that the division bench of the Tribunal has restored an identical issue to the file of the Ld CIT(A) with following observations:- 7. We have heard the authorised representatives for both the parties, perused the orders of the lower authoritie…