Kamla Landmarc Properties, Mumbai vs. DCIT (3)(4), Mumbai
In the result, the appeals of the assessee for AYs 2008-09,
ITA 1073/MUM/2020[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15
Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.1072, 1071, 1070, 4469, 4471 & 1073/Mum/2020 (निर्धारणवर्ा / Assessment Years:2008-09 To 2010-11 & 2012-13 To 2014-15) Kamla Landmarc Properties बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aahfk1108L (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 23.04.2019 For A.Y. 2008-09 To A.Y. 2010-11 & A.Y. 2012-13 To A.Y. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.
For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 143(2)Section 143(3)Section 153ASection 36(1)(iii)Section 40
…cision of the Hon'ble Delhi High Court in the case of Kabul Chawla (Supra) was dismissed by the Hon'ble Apex Court which is reported in 380 ITR (St.) 4 (SC). 9. We also find that the Hon'ble Jurisdictional High Court in the case of CIT Vs Gurinder Singh Bawa (386 ITR 483) has endorsed the aforesaid view, and held as follows: “3. For the Assessment Year 2005-06, the respondent-assessee had filed his return of income declaring an income of Rs.9.61 lakhs. The return of income as filed by the respondent- assessee was processed under Section 143(1) of the Act. Admittedly, no notice under Section A.Ys. 2008-09 to 2010-…
