CIT v. Goldstone Cements Ltd.

156 Taxmann.com 529High Court2023#5196 most cited

What is CIT v. Goldstone Cements Ltd. authority for?

An Assessing Officer's assumption of jurisdiction under section 153A is invalid if it is predicated on an assessment year for which the AO is precluded from making further additions.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

CIT v. Goldstone Cements Ltd. · section 153A · assumption of jurisdiction · fourth proviso to section 153A · AY11-12 · search and seizure assessments · addition u/s68

Sections most often in play

Section 153ASection 132Section 68Section 69CSection 143(3)Section 143(2)Section 69Section 69A
Read the full judgment

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)section 292c(1)section 2(9)section 256(1)settlement applicationpurposive interpretationsource of sourcesection 256section 158bdsection 153a(1)(b)on money receipt

Judgments citing CIT v. Goldstone Cements Ltd.

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Subramaniam Kathiresan, Chennai

In the result, appeal filed by the Revenue for AY 2014-15 is dismissed

ITA 899/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, Advocate &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 153Section 153ASection 153A(1)Section 153C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.899/Chny/2025 िनधा"रणवष"/Assessment Year: 2014-15 The DCIT, v. Subramaniam Kathiresan, Central Circle-2(2), No.6, Chennai. A.V. Krishnaswamy Street, Janaki Nagar, Alwar, Tirunagar, Tiruvallur-600 087. [PAN: AEEPK 6913 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Ms. Gauthami Manivasagam, JCIT Assessee by : Mr. N. Arjun Raj, Advocate & M…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 805/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 804/CHNY/2024[2019-20]Status: DisposedITAT Chennai30 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 803/CHNY/2024[2018-19]Status: DisposedITAT Chennai30 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 802/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Sept 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 801/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Sept 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 800/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 Sept 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 799/CHNY/2024[2013-14]Status: DisposedITAT Chennai30 Sept 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

DCIT-CC-4(2), Mumbai vs. Hilton Infrastructure, Mumbai

ITA 3532/MUM/2023[2013-14]Status: DisposedITAT Mumbai07 Jun 2024AY 2013-14

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

DCIT-CC-4(2), Mumbai vs. Rubberwala Realty, Mumbai

In the result, all the appeals of the assessee for AYs 2015-16 to

ITA 3531/MUM/2023[2018-19]Status: DisposedITAT Mumbai07 Jun 2024AY 2018-19

Bench: We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ays. Search U/S 132 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Was Conducted Against The Rubberwala Group, On 17-03-2021 Thereby Triggering Section 153A Of The Act. Prior To The Date Of Search, The Income-Tax Assessments For Ays 2015-16 To 2019-20 Were Either Completed U/S 143(1)/143(3) Of The Act And/Or The Time Limit For Issue Of Notice U/S 143(2) Of The Act Had Expired. Accordingly, The Income-Tax 3

For Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 133(6)Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…2 ITA No.3443 & Ors/Mum/2023 A.Ys. 2015-16 to 2021-22 Rubberwala Realty Revenue by: Shri Sanyogita Nagpal, CIT सुनवाई की तारीख / Date of Hearing: 08/04/2024 घोषणा की तारीख /Date of Pronouncement: 07/06/2024 PER BENCH: आदेश / ORDER All these appeals preferred by the Revenue and the assessee are against the common order of Learned Commissioner of Income Tax (Appeals) -52, Mumbai [ in short ‘ld. CIT(A)'] dated 31.07.2023 arising out of the assessment orders passed by Deputy Commissioner of Income-tax, Central Circle 4(2), Mumbai [in short 'AO'] for AYs 2015-16 to 2021-22. Since the issues involved were common, all t…

DCIT-CC-4(2), Mumbai vs. Rubberwala Housing and Infrastructure Limited, Mumbai

In the result, all the appeals of the assessee stands allowed and

ITA 3508/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2021-22) Rubberwala Housing & Infrastructure Ltd. Ground Floor, Rubberwala House, Dr. A Nair Road, Agripada, Mumbai-400011. बनाम / Vs. Dcit, Central Circle-4(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3508/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3505/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3504/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3549/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3503/Mum/2023

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आ…

Hilton Infrastructure, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3456/MUM/2023[2013-14]Status: DisposedITAT Mumbai07 Jun 2024AY 2013-14

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Hilton Infrastructure, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3453/MUM/2023[2016-17]Status: DisposedITAT Mumbai07 Jun 2024AY 2016-17

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Hilton Infrastructure, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3451/MUM/2023[2019-20]Status: DisposedITAT Mumbai07 Jun 2024AY 2019-20

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Hilton Infrastructure, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3450/MUM/2023[2020-21]Status: DisposedITAT Mumbai07 Jun 2024AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

CIT v. Goldstone Cements Ltd. (156 Taxmann.com 529) — Cited in 22 Judgments | BharatTax