CIT v. Dr. Devendra Gupta

349 ITR 493High Court2012#2600 most cited
45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

CIT v. Dr. Devendra Gupta · 349 ITR 493 · 2012 · High Court · Emirates Shipping Line FZE · harmonious construction · revenue leakage safeguards · interpretation of tax provisions · assessment procedure · income tax collection

Judgments citing CIT v. Dr. Devendra Gupta

DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI

In the result, the appeal of the revenue is dismissed and the Cross

ITA 6997/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Dec 2023AY 2016-17

Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent

For Appellant: Niraj ShethFor Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 195Section 40

…he Act which would prevent revenue leakage." 53. In the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

M/S J.M. BAXI & CO.,,GANDHIDHAM vs. THE INCOME TAX OFFICER, (INTER. TAXA.),, GANDHIDHAM

In the result, appeal of the assessee is allowed for statistical purpose

ITA 64/RJT/2016[2014-15]Status: DisposedITAT Rajkot22 Jun 2022AY 2014-15

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2014-15 M/S.J.M. Baxi & Co Income-Tax Officer Chetna Chambers Vs (International Taxation) 3Rd Floor, Rom No.307-312 Gandhidham. Plot No.38, Sector 9 Gandhidham 370 201. (Applicant) (Responent) : Shri Deepak Rindani, Ar Assessee By Revenue By : Shri S.S. Rathi, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22 /06/2022 आदेश/O R D E R

For Respondent: Shri S.S. Rathi, Sr.DR
Section 144CSection 172(4)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE S/SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2014-15 M/s.J.M. Baxi & Co Income-Tax Officer Chetna Chambers Vs (International Taxation) 3rd Floor, Rom No.307-312 Gandhidham. Plot No.38, Sector 9 Gandhidham 370 201. (Applicant) (Responent) : Shri Deepak Rindani, AR Assessee by Revenue by : Shri S.S. Rathi, Sr.DR सुनवाई क" तार"ख/Date…

DCIT- 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT. LTD., MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 361/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…he Act which would prevent revenue leakage." 53. In the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 245/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…he Act which would prevent revenue leakage." 53. In the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

ACIT CIR 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P. LTD, MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2128/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…he Act which would prevent revenue leakage." 53. In the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

ASST CIT RANGE 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P.LTD, MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2127/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…he Act which would prevent revenue leakage." 53. In the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1878/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…he Act which would prevent revenue leakage." 53. In the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

TOTAL OIL INDIA P. LTD,MUMBAI vs. ACIT CIR 11(3)(1), MUMBAI

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1877/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…he Act which would prevent revenue leakage." 53. In the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

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

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…er', the requirements of Section 144C cannot come into play. I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 21 ISS Shipping India Pvt. Ltd. vs. Dy. CIT 6. This issue is no longer res integra. In the case of Emirates Shipping Line FZE v. Asstt.DIT [2012] 349 ITR 493/211 Taxman 82/23 taxmann.com 400 (Delhi), Hon'ble Delhi High Court had an occasion to adjudicate on the question whether an order passed under section 172(4) can be treated as an assessment order for the purposes of subjecting a completed assessment to reopening under section 147 of the Act. It was in this context that Their Lordships observed he…

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

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

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…er', the requirements of Section 144C cannot come into play. I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 21 ISS Shipping India Pvt. Ltd. vs. Dy. CIT 6. This issue is no longer res integra. In the case of Emirates Shipping Line FZE v. Asstt.DIT [2012] 349 ITR 493/211 Taxman 82/23 taxmann.com 400 (Delhi), Hon'ble Delhi High Court had an occasion to adjudicate on the question whether an order passed under section 172(4) can be treated as an assessment order for the purposes of subjecting a completed assessment to reopening under section 147 of the Act. It was in this context that Their Lordships observed he…

ACIT 11(3)(1), MUMBAI vs. TOTAL OIL INDIA P.LTD, MUMBAI

ITA 4300/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…n the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income ITA. Nos. 4135/M/2016 & 4300/M/2016 A.Y.2010-11 Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

TOTAL OIL INDIA P.LTD,MUMBAI vs. ADDL CIT RG 8(3), MUMBAI

ITA 4135/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…n the view that we have taken, it is not necessary to refer the judgment of a Division Bench of the Delhi High in the case of Emirates shipping Line, FZE vs. Assistant Director of Income ITA. Nos. 4135/M/2016 & 4300/M/2016 A.Y.2010-11 Tax reported in (2012) 349 ITR 493 . Suffice it to note that the view taken by the Division Bench and particularly in paras 17 and 18 of this judgment accords with the conclusion reached by us. 54. The difficulty is presented only when provisions are not read together and harmoniously so also without bearing in mind the setting and placement thereof in the chapters. These chapters…

ITO 13(3)(3), MUMBAI vs. VULVAN TRADERS P. LTD, MUMBAI

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एफ’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri N.K. Pradhan, Accountant Member Assessment Years: 2008-09 Income Tax Officer-13(3)(3), M/s Vulvan Traders, 805, Room No.227,02nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AAACV1603K Assessment Years: 2008-09 M/s Vulvan Traders, 805, Income Tax Officer-13(3)(…

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT vs Orient Craft Ltd. (2013) 354 ITR 536 (Del.) xi. Acorus Unitech Wirelss Pvt. Ltd. vs ACIT (2014) 362 ITR 417 (Del.). xii. Praful Chunilal Patel: Vasant Chunilal Patel vs Asst. CIT (1999) 832, 843-44,…

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT vs Orient Craft Ltd. (2013) 354 ITR 536 (Del.) xi. Acorus Unitech Wirelss Pvt. Ltd. vs ACIT (2014) 362 ITR 417 (Del.). xii. Praful Chunilal Patel: Vasant Chunilal Patel vs Asst. CIT (1999) 832, 843-44,…

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

ITA 2578/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT vs Orient Craft Ltd. (2013) 354 ITR 536 (Del.) xi. Acorus Unitech Wirelss Pvt. Ltd. vs ACIT (2014) 362 ITR 417 (Del.). xii. Praful Chunilal Patel: Vasant Chunilal Patel vs Asst. CIT (1999) 832, 843-44,…

SOLO HARDWARE P. LTD,MUMBAI vs. ASST CIT CIR 5(3)(2), MUMBAI

The appeals of the assessee are dismissed

ITA 1486/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 115JSection 139Section 142Section 142(1)Section 143Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, VICE PRESIDENT, and Shri Ramit Kochar, Accountant Member ITA NOs.1485 & 1486/Mum/2017 Assessment Years: 2010-11& 2011-12 M/s Solo Hardware Private ACIT, Limited, Circle-5(3)(2), बनाम/ Shop No.03, Shastri Nagar, Aayakar Bhavan, Vs. Opp. Pant Nagar Police M. K. Road, Station, Ghatkopar (East), Mumbai-400020 Mumbai-400075 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAJCS0760R None "नधा"रती क" ओर से / Assessee by Chaudhary…

SNEHALATA AHNAND RANE,MUMBAI vs. INCOME TAX OFFICER-WARD 3(3), KALYAN

The appeals of the assessee are partly allowed

ITA 1787/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

SNEHALATA AHNAND RANE,MUMBAI vs. INCOME TAX OFFICER-WARD 3(3), KALYAN

The appeals of the assessee are partly allowed

ITA 1786/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 Oct 2018AY 2010-11

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

SNEHALATA AHNAND RANE,MUMBAI vs. INCOME TAX OFFICER-WARD 3(3), KALYAN

The appeals of the assessee are partly allowed

ITA 1785/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Oct 2018AY 2009-10

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

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