CIT v. Gurinder Singh Bawa

PARAM PROPERTT DEVLOPER,AMBERNATH vs. ACIT, CENTRAL CIRCLE-2, THANE, THANE

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarit(Ss)A/3241/Mum/2025 (A.Y. 2016-17) It(Ss)A/3242/Mum/2025 (A.Y. 2017-18) It(Ss)A/3243/Mum/2025 (A.Y. 2020-21) Param Property Developers V/S. Assistant Commissioner Of Plot No. 30, Jivandeep बनाम Income Tax, Central Circle Apartment, Station Road, Ambarnath(E), Thane 421501, Maharashtra 2,Thane, Ashar It Park, 6Th Floor, Wagale Industrial Estate, Thane- 400 604, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalfp9248G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Pride Infrastructure It(Ss)A/3309/Mum/2025 (A.Y. 2014-15) It(Ss)A/3310/Mum/2025 (A.Y. 2015-16) V/S. Assistant Commissioner Of Plot No. 34, Ketan Bhavan, बनाम Income Tax, Central Circle Suryoday Chs Ltd., Station Road, Ambarnath(E), Thane 421 501, Maharashtra 2,Thane, Ashar It Park, 6Th Floor, Wagale Industrial Estate, Thane- 400 604, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aamfp3255G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Page | 2

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER IT(SS)A/3241/MUM/2025 (A.Y. 2016-17) IT(SS)A/3242/MUM/2025 (A.Y. 2017-18) IT(SS)A/3243/MUM/2025 (A.Y. 2020-21) Param Property Developers v/s. Assistant Commissioner of Plot No. 30, Jivandeep बनाम Income Tax, Central Circle Apartment, Station Road, Ambarnath(E), Thane 421501, Maharashtra 2,Thane, Ashar IT Park, 6th Floor, Wagale Industrial Estate, Thane- 400 604, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AALFP9248G Appellant/अपीलार्थी .. Respondent/प्रतिवाद…

DCIT-14(1)(2), MUMBAI vs. M/S. EKTA EVERGLADE HOMES PVT LTD.,, MUMBAI

In the result, the ground raised by the revenue is allowed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “K”, MUMBAI\nBEFORE\nSHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nI.T.A No.1486/Mum/2023 - A.Y. 2013-14\nI.T.A No.1487/Mum/2023 - A.Y.2014-15\nI.T.A No.1488/Mum/2023 - A.Y. 2015-16\nI.T.A No.1489/Mum/2023 - A.Y. 2016-17\nDCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd\nRoom No.455, 4th Floor,\n401, Hallmark Business Plaza,\nAayakar Bhavan, M.K. Road,\nKlanagar, Bndra (East), Mumbai-\nMumbai-400 020\n400 051\nAPPELLANT\nRESPONDENT\nPAN: AABCE7518B\nC.O. Nos.57 to 60/Mum/2023\n(Arising out of…

DCIT-14(1)(2), MUMBAI vs. M/S. EKTA EVERGLADE HOMES PVT LTD.,, MUMBAI

In the result, the ground raised by the revenue is allowed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “K”, MUMBAI\nBEFORE\nSHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nI.T.A No.1486/Mum/2023 - A.Y. 2013-14\nI.T.A No.1487/Mum/2023 - A.Y.2014-15\nI.T.A No.1488/Mum/2023 - A.Y. 2015-16\nI.T.A No.1489/Mum/2023 - A.Y. 2016-17\nDCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd\nRoom No.455, 4th Floor, 401, Hallmark Business Plaza,\nAayakar Bhavan, M.K. Road, Klanagar, Bndra (East), Mumbai-\nMumbai-400 020 400 051\nAPPELLANT PAN: AABCE7518B RESPONDENT\nC.O. Nos.57 to 60/Mum/2023\n(Arising out of ITAs…

DCIT-14(1)(2), MUMBAI vs. M/S. EKTA EVERGLADE HOMES PVT LTD.,, MUMBAI

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “K”, MUMBAI\nBEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nΙ.Τ.Α No.1486/Mum/2023\nΙ.Τ.Α No.1487/Mum/2023\nΙ.Τ.Α No.1488/Mum/2023\nΙ.Τ.Α No.1489/Mum/2023\nΑ.Υ. 2013-14\nΑ.Υ.2014-15\nΑ.Υ. 2015-16\nΑ.Υ. 2016-17\nDCIT, Circle-14(1)(2), Mumbai\nRoom No.455, 4th Floor,\nAayakar Bhavan, M.K. Road,\nMumbai-400 020\nVS\nM/s Ekta Everglade Homes Pvt Ltd\n401, Hallmark Business Plaza,\nKlanagar, Bndra (East), Mumbai-\nAPPELLANT\n400 051\nPAN: AABCE7518B\nRESPONDENT\nC.O. Nos.57 to 60/Mum/2023\n(Arising out of ITAs…

DCIT, CIR-14(1)(2), MUMBAI vs. M/S. EKTA EVEGLADE HOMES PVT LTD.,, MUMBAI

In the result, the ground raised by the revenue is allowed

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.1486/Mum/2023 - A.Y. 2013-14 I.T.A No.1487/Mum/2023 - A.Y.2014-15 I.T.A No.1488/Mum/2023 - A.Y. 2015-16 I.T.A No.1489/Mum/2023 - A.Y. 2016-17 DCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd 4th Room No.455, Floor, 401, Hallmark Business Plaza, Aayakar Bhavan, M.K. Road, Klanagar, Bndra (East), Mumbai- Mumbai-400 020 400 051 PAN : AABCE7518B APPELLANT RESPONDENT C.O. Nos.57 to 60/Mum/2023 (Arising out of ITAs No.1486 to 1489/Mu/2023) (Ass…

SATISH SAWARMAL SARAF,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CC-4(3), MUMBAI

In the result, the appeal filed by the assessee stands\npartly allowed

…{ "clean_text": "1\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“SMC” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nITA No. 5540/Mum/2025\nA.Ys: 2018-19\nSatish Sawarmal Saraf\n601, Bharti Enclave Opp\nGreen Off Link Road,\nMalad (W), Mumbai\n400064.\nPAN – AAGPS5830G\n(Appellant)\nVs\nACIT, CC – 4(3)\nKautilya Bhawan,\nBKC, Mumbai – 400051.\n(Respondent)\nAssessee by Shri Virag Shah\nRevenue by Shri Sourabh S. Agrawal, Sr. DR\nDate of Hearing\n06.11.2025\nDate of Pronouncement\n13.11.2025\nORDER\nPER SANDEEP GOSAIN, JM:\nThis appeal has been filed by the assess…