CIT v. Gurinder Singh Bawa

386 ITR 483High Court2016#176 most cited

What is CIT v. Gurinder Singh Bawa authority for?

If no incriminating material is found during a search operation regarding a particular issue, then no addition can be made concerning that issue in an assessment under section 153A of the Income-tax Act.

416

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Gurinder Singh Bawa · Gurinder Singh Bawa · 386 ITR 483 · Section 153A · Section 132 · incriminating material · no addition · search assessment scope · assessment in search cases · undisclosed income

Also reported as

79 Taxmann.com 398

Sections most often in play

Section 153ASection 143(3)Section 132Section 148Section 147Section 153CSection 132ASection 132(4)

Issues it is cited on

section 158b(b)section 158bb(1)section 153(a)casus omissussection 158bbaccumulated profitsdeemed dividendretracted statementsection 2(22)section 2(22)(e)section 153a(1)section 132a

Judgments citing CIT v. Gurinder Singh Bawa

M/S. Gigaplex Estate Pvt. Ltd, Mumbai vs. DCIT Cent. Cir 4(2), Mumbai

In the result, the appeal filed by the assessee does not hold merit and is hereby

ITA 2080/MUM/2021[2015-16]Status: DisposedITAT Mumbai21 Nov 2022AY 2015-16

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Manan MathuriaFor Respondent: Shri Kailash Kanojia
Section 132(1)Section 143(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 2080 & 2081/Mum/2021 (Assessment Years: 2015-16 & 2014-15) M/s. Gigaplex Estate Pvt. Ltd. Dy. CIT, Central Circle – 4(2), Raheja Tower, Plot No. E-30, Block G, Mumbai Vs. Opp. Sidbi, BKC, Bandra (E), Mumbai-400 051 PAN/GIR No. AAACB 1508 R (Appellant) : (Respondent) Appellant by : Shri Manan Mathuria Respondent by : Shri Kailash Kanojia Date of Hearing : 24.08.2022 : 21.11.2022 Date of Pronouncement O R D E R Per Kavitha Rajagopal, J. M.: These appeals has been filed by the assessee…

Pankaj Kantilal Shah, Mumbai vs. Dcitcc-6(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 577/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 570/MUM/2022[2011-12]Status: DisposedITAT Mumbai18 Nov 2022AY 2011-12
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 569/MUM/2022[2012-13]Status: DisposedITAT Mumbai18 Nov 2022AY 2012-13
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

Pankaj K Shah HUF, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 566/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

DCIT CC-6(3), Mumbai vs. Pankaj K Shah HUF, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1614/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 567/Mum/2022 (A.Y. 2012-13) I.T.A. No. 566/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah HUF G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AAAHP4255L (Appellant) (Respondent) I.T.A. No. 570/Mum/2022 (A.Y. 2011-12) I.T.A. No. 569/Mum/2022 (A.Y. 2012-13) I.T.A. No. 577/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Pankaj K. Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. PAN : AKQPS8236A (Appellant) (Respondent) I.T.A.…

Pr.Commissioner of Income Tax (Central)- 3 vs. M/S Pgf Ltd

Appeals are dismissed

ITA/530/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 139Section 153ASection 158Section 158B

…Generation Ltd.: ITA 406/2019 15. In addition, the ratio of Kabul Chawla (supra) has been applied by various other High Courts in the following cases: • CIT v. Continental Warehousing Corpn. (Nhava Sheva) Ltd: 374 ITR 645 • CIT v. Gurinder Singh Bawa: [2016] 386 ITR 483 [Bom.] • CIT v. R.M. Investment and Trading Co. Pvt. Ltd.: 2019 SCC OnLine Bom 2250 • CIT v. Soumya Construction (P.) Ltd.: [2016] 387 ITR 529 [Guj.] • CIT v. Devangi alias Rupa: Tax Appeal No. 134 of 2017 [Guj.] Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.11.2022 10:39:05 Signature Not Verified Neutral Citation Number: 2022/DHC/004…

Pr.Commissioner of Income Tax (Central)- 3 vs. M/S Pgf Ltd

Appeals are dismissed

ITA/528/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 139Section 153ASection 158Section 158B

…Generation Ltd.: ITA 406/2019 15. In addition, the ratio of Kabul Chawla (supra) has been applied by various other High Courts in the following cases: • CIT v. Continental Warehousing Corpn. (Nhava Sheva) Ltd: 374 ITR 645 • CIT v. Gurinder Singh Bawa: [2016] 386 ITR 483 [Bom.] • CIT v. R.M. Investment and Trading Co. Pvt. Ltd.: 2019 SCC OnLine Bom 2250 • CIT v. Soumya Construction (P.) Ltd.: [2016] 387 ITR 529 [Guj.] • CIT v. Devangi alias Rupa: Tax Appeal No. 134 of 2017 [Guj.] Digitally Signed By:JASWANT SINGH RAWAT Signing Date:15.11.2022 10:39:05 Signature Not Verified Neutral Citation Number: 2022/DHC/004…

DCIT CC -7(2), Mumbai vs. M/S. Dewal Engineering Pvt. Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2268/MUM/2021[2011-12]Status: DisposedITAT Mumbai14 Nov 2022AY 2011-12

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(1)Section 68

…ng on the date of conducting search U/s. 132 or making requisition U/s. 132A of the Act that stand abated and not the assessments already finalized. This view was upheld in another decision of the Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa [2016] 386 ITR 483/[2017] 79 taxmann.com 398. 6.2.21. The aforesaid findings are fortified by the decision of the Hon'ble Delhi High Court in the CIT Central-Ill vs. Kabul Chawla, 380 ITR 573 (Del). The Hon'ble Delhi High Court in the case of Pr. CIT vs. Meeta Gutgutia [2017-TIOL-1000-HC-DEL-IT], has affirmed the view that no addition can be made for a particular a…

Sandeep Hisaria, Mumbai vs. Dy CIT -CC- 2(4), Mumbai

ITA 787/MUM/2021[2018-19]Status: DisposedITAT Mumbai17 Oct 2022AY 2018-19

Bench: Ld Cit(A). The Assessee Has Filed These Appeals Challenging The Orders Passed By Ld Cit(A) On The Issues Decided Against Him.

Section 132Section 143(2)Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Anikesh Banerjee (JM) I.T.A. No. 787/Mum/2021 (A.Y. 2018-19) I.T.A. No. 322/Mum/2021 (A.Y. 2017-18) I.T.A. No. 503/Mum/2021 (A.Y. 2016-17) I.T.A. No. 504/Mum/2021 (A.Y. 2015-16) I.T.A. No. 505/Mum/2021 (A.Y. 2014-15) I.T.A. No. 506/Mum/2021 (A.Y. 2013-14) I.T.A. No. 507/Mum/2021 (A.Y. 2012-13) Vs. DCIT, CC-2(4) Sandeep Hisaria 74/80, 3rd Floor 802, Pratishtha Souri Building Bhavan, M.K. Road Babu Genu Road Mumbai-400 020. Kalbadevi Mumbai-400 002. (Appellant) (Respondent) Assessee by Shri Neelkanth Khandelwal Department by…

Sangeetkumar Sawarmal Hisaria, Mumbai vs. Dy CIT -CC-2(4), Mumbai

ITA 785/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Oct 2022AY 2011-12
Section 132Section 143(3)Section 147Section 148Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Anikesh Banerjee (JM) I.T.A. No. 785/Mum/2021 (A.Y. 2011-12) I.T.A. No. 870/Mum/2021 (A.Y. 2012-13) I.T.A. No. 509/Mum/2021 (A.Y. 2013-14) I.T.A. No. 508/Mum/2021 (A.Y. 2014-15) I.T.A. No. 502/Mum/2021 (A.Y. 2015-16) I.T.A. No. 869/Mum/2021 (A.Y. 2016-17) I.T.A. No. 786/Mum/2021 (A.Y. 2017-18) I.T.A. No. 1029/Mum/2021 (A.Y. 2018-19) Vs. DCIT, CC-2(4) Sangeetkumar Sawarmal Hisaria 802, 8th Floor 74/80, 3rd Floor PratishthaBhavan Souri Building, Babu Old CGO Building Genu Road, Kalbadevi Annexe, M.K. Road Mumbai-400 002. Mumbai-40…

Renudevi Hisaria, Mumbai vs. DCIT Cent. Cir-2(4), Mumbai

ITA 1291/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Oct 2022AY 2012-13

Bench: The Tribunal.

Section 132Section 139(1)Section 143(2)Section 143(3)Section 148Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Anikesh Banerjee (JM) I.T.A. No. 1291/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1287/Mum/2021 (A.Y. 2015-16) I.T.A. No. 1306/Mum/2021 (A.Y. 2017-18) Vs. DCIT, CC-2(4) Renudevi Hisaria 74/80, 3rd Floor 802, 8th Floor Souri Building, Babu Pratishtha Bhavan Genu Road, Kalbadevi Old CGO Building Mumbai-400 002. Annexe, M.K. Road Mumbai-400 020. PAN : AABPH1487R Assessee by Shri Neelkanth Khandelwal Department by Shri H N Singh, CIT DR and Shri Airiju Jaikaran, Sr DR Date of Hearing 27.07.2022 Date of Pronouncement 17.10.2022 O R D E R P…

Dy CIT-CC-2(4), Mumbai vs. Late Shri Sawarmal Hisaria Through L/H Sandeep Hisaria, Mumbai

ITA 1042/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Oct 2022AY 2017-18
Section 132Section 143(2)Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Anikesh Banerjee (JM) I.T.A. No. 1042/Mum/2021 (A.Y. 2017-18) I.T.A. No. 1043/Mum/2021 (A.Y. 2014-15) Vs. Sandeep Hisaria, DCIT, Central Circle-2(4) Old CGO Building L/H of Late Shri 8th Floor, M.K. Road Sawarmal Hisaria, Mumbai-400 020. 74/80, 3rd Floor, Souri Building, Babu Genu Road,Kalbadevi Mumbai-400 002. (Appellant) (Respondent) I.T.A. No. 751/Mum/2021 (A.Y. 2017-18) I.T.A. No. 756/Mum/2021 (A.Y. 2012-13) I.T.A. No. 757/Mum/2021 (A.Y. 2014-15) I.T.A. No. 758/Mum/2021 (A.Y. 2015-16) I.T.A. No. 759/Mum/2021 (A.Y. 2016-17…

S.Victor Arockiam, Ariyalur vs. DCIT Central Circle-1, Trichy

The appeal stand allowed in terms of our above order

ITA 348/CHNY/2020[2012-13]Status: DisposedITAT Chennai12 Oct 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) –Ld. DR
Section 143(3)Section 153ASection 40A(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.348/Chny/2020 (िनधाBरण वषB / Assessment Year: 2012-13) Shri S. Victor Arockiam DCIT बनाम/ No.110/C-7, Velayutha Nagar, Central Circle-1, Udayarpalayam Taluk, Trichy. Vs. Ariyalur District – 621 802. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AKQPV-2871-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7090/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2022AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…534/Jp/2012) iv. ACIT Vs. Dharmpal Gulati (ITA No. 671/Del/2012) v. CIT Vs. Continental Warehousing Corporation (Nhavasheva) (2015) 374 ITR 645 (Bom) vi. All Cargo Global Logistics Pvt. Ltd. Vs. ACIT (2011) 137 ITD 287 (Mum) vii. CIT Vs. Gurinder Singh (2016) 386 ITR 483 (Bom) viii. CIT Vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi) ix. ACIT Vs. M/s Thakkar Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (200…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7089/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…534/Jp/2012) iv. ACIT Vs. Dharmpal Gulati (ITA No. 671/Del/2012) v. CIT Vs. Continental Warehousing Corporation (Nhavasheva) (2015) 374 ITR 645 (Bom) vi. All Cargo Global Logistics Pvt. Ltd. Vs. ACIT (2011) 137 ITD 287 (Mum) vii. CIT Vs. Gurinder Singh (2016) 386 ITR 483 (Bom) viii. CIT Vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi) ix. ACIT Vs. M/s Thakkar Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (200…

R. Kantilal & Co., Mumbai vs. DCIT, CC-61(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7088/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…534/Jp/2012) iv. ACIT Vs. Dharmpal Gulati (ITA No. 671/Del/2012) v. CIT Vs. Continental Warehousing Corporation (Nhavasheva) (2015) 374 ITR 645 (Bom) vi. All Cargo Global Logistics Pvt. Ltd. Vs. ACIT (2011) 137 ITD 287 (Mum) vii. CIT Vs. Gurinder Singh (2016) 386 ITR 483 (Bom) viii. CIT Vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi) ix. ACIT Vs. M/s Thakkar Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (200…

DCIT CC -5(1), Mumbai vs. M/S. R. Kantilal & Company, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6779/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…534/Jp/2012) iv. ACIT Vs. Dharmpal Gulati (ITA No. 671/Del/2012) v. CIT Vs. Continental Warehousing Corporation (Nhavasheva) (2015) 374 ITR 645 (Bom) vi. All Cargo Global Logistics Pvt. Ltd. Vs. ACIT (2011) 137 ITD 287 (Mum) vii. CIT Vs. Gurinder Singh (2016) 386 ITR 483 (Bom) viii. CIT Vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi) ix. ACIT Vs. M/s Thakkar Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (200…

DCIT CC -5(1), Mumbai vs. M/S. R. Kantilal & Company, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6778/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…534/Jp/2012) iv. ACIT Vs. Dharmpal Gulati (ITA No. 671/Del/2012) v. CIT Vs. Continental Warehousing Corporation (Nhavasheva) (2015) 374 ITR 645 (Bom) vi. All Cargo Global Logistics Pvt. Ltd. Vs. ACIT (2011) 137 ITD 287 (Mum) vii. CIT Vs. Gurinder Singh (2016) 386 ITR 483 (Bom) viii. CIT Vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi) ix. ACIT Vs. M/s Thakkar Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (200…

DCIT, CC - 5(1), Mumbai vs. Parag Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6773/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…534/Jp/2012) iv. ACIT Vs. Dharmpal Gulati (ITA No. 671/Del/2012) v. CIT Vs. Continental Warehousing Corporation (Nhavasheva) (2015) 374 ITR 645 (Bom) vi. All Cargo Global Logistics Pvt. Ltd. Vs. ACIT (2011) 137 ITD 287 (Mum) vii. CIT Vs. Gurinder Singh (2016) 386 ITR 483 (Bom) viii. CIT Vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi) ix. ACIT Vs. M/s Thakkar Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (200…