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

Srg Exim P. Ltd., Kolkata vs. Dy CIT -CC-4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 667/MUM/2021[2011-12]Status: DisposedITAT Mumbai23 Jun 2023AY 2011-12

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 665 TO 668/MUM/2021 : A.Ys : 2009-10, 2013-14, 2011-12 & 2010-11 SRG Exim Private Limited, Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Arch, Mumbai. (Respondent) 4th floor, Unit No. 402, Kolkata 700 020. PAN : AALCS2903G (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the ord…

Srg Exim Ltd., Kolkatta vs. Cy CIT -CC-4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 666/MUM/2021[2013-14]Status: DisposedITAT Mumbai23 Jun 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 665 TO 668/MUM/2021 : A.Ys : 2009-10, 2013-14, 2011-12 & 2010-11 SRG Exim Private Limited, Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Arch, Mumbai. (Respondent) 4th floor, Unit No. 402, Kolkata 700 020. PAN : AALCS2903G (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the ord…

Srg Exim P. Ltd., Kolkatta vs. Dy CIT -CC-4(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 665/MUM/2021[2009-10]Status: DisposedITAT Mumbai23 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 665 TO 668/MUM/2021 : A.Ys : 2009-10, 2013-14, 2011-12 & 2010-11 SRG Exim Private Limited, Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Arch, Mumbai. (Respondent) 4th floor, Unit No. 402, Kolkata 700 020. PAN : AALCS2903G (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the ord…

Morpan Merchant P. Ltd., Kolkatta vs. Dy CIT-CC-4(2), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 664/MUM/2021[2012-13]Status: DisposedITAT Mumbai23 Jun 2023AY 2012-13

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 663 & 664/MUM/2021 : A.Ys : 2013-14 & 2012-13 Morpan Merchant Private Limited Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Mumbai. (Respondent) Arch, 4th floor, Unit No. 402, Kolkata 700 020. PAN : AAECM2516L (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the orders passed by L…

Morpan Merchant P. Ltd., Kolkata vs. Dy CIT -CC-4(2), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 663/MUM/2021[2013-14]Status: DisposedITAT Mumbai23 Jun 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Mani JainFor Respondent: Dr. Mahesh Akhade
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA NOS. 663 & 664/MUM/2021 : A.Ys : 2013-14 & 2012-13 Morpan Merchant Private Limited Vs. DCIT, Central Circle-4(2), 236B, AJC Bose Road, Marble Mumbai. (Respondent) Arch, 4th floor, Unit No. 402, Kolkata 700 020. PAN : AAECM2516L (Appellant) Appellant by : Shri Mani Jain Respondent by : Dr. Mahesh Akhade Date of Hearing : 13/04/2023 Date of Pronouncement : 23/06/2023 O R D E R PER BENCH :- The assessee has filed these appeals challenging the orders passed by L…

ACIT Central Circle-2(1), Mumbai vs. M/S. G Trade and Capital Venture Pvt. Ltd., Mumbai

In the result, application

ITA 3211/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3038/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3037/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3036/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3035/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3034/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3033/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Dy Commissioner of Income Tax, Central Circle-6(3), Mumbai vs. Hiraben Khantilal Shah, Mumbai

In the result, the appeal filed by the revenue is dismissed and the cross objection of the assessee is allowed

ITA 907/MUM/2022[2014-15]Status: DisposedITAT Mumbai16 May 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 904/Mum/2022 (A.Y. 2013-14) I.T.A. No. 907/Mum/2022 (A.Y. 2014-15) Vs. Late Hiraben Khantilal Shah DCIT, CC-6(3) Room No. 1903 (through legal hire Pankaj Shah) 19th Floor G-5, 1st Floor Air India Building Mangal Kunj, Jambli Gulli Nariman Point Borivali West Mumbai-400021. Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 573/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-6(3) Hiraben Khantilal Shah G-5, 1st Floor Room No. 1903 Mangal Kunj, Jambli Gulli 19th Floor Borivali West Air Ind…

Dy CIT Central Circle-6(3), Mumbai vs. Hiraben Khantilal Shah, Mumbai

In the result, the appeal filed by the revenue is dismissed and the cross objection of the assessee is allowed

ITA 904/MUM/2022[2013-14]Status: DisposedITAT Mumbai16 May 2023AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 904/Mum/2022 (A.Y. 2013-14) I.T.A. No. 907/Mum/2022 (A.Y. 2014-15) Vs. Late Hiraben Khantilal Shah DCIT, CC-6(3) Room No. 1903 (through legal hire Pankaj Shah) 19th Floor G-5, 1st Floor Air India Building Mangal Kunj, Jambli Gulli Nariman Point Borivali West Mumbai-400021. Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 573/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-6(3) Hiraben Khantilal Shah G-5, 1st Floor Room No. 1903 Mangal Kunj, Jambli Gulli 19th Floor Borivali West Air Ind…

Dy CIT Central Circle-6(3), Mumbai vs. Bhavya Pankaj Shah, Mumbai

In the result, the appeal filed by the revenue is dismissed and the cross objection of the assessee is allowed

ITA 901/MUM/2022[2014-15]Status: DisposedITAT Mumbai16 May 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 901/Mum/2022 (A.Y. 2014-15) Vs. Bhavya Pankaj Shah DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400021. (Appellant) (Respondent) C.O. 109/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Bhavya Pankaj Shah G-5, 1st Floor Room No. 1903 Mangal Kunj, Jambli Gulli 19th Floor Borivali West Air India Building Mumbai-400 092. Nariman Point Mumbai-400021. (Appellant) (Respondent) PAN : DP…

Khantilal Ramanlal Shah HUF, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, both the appeals filed by the assessee are allowed and appeal of the Revenue is dismissed

ITA 564/MUM/2022[2012-13]Status: DisposedITAT Mumbai12 May 2023AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 564/Mum/2022 (A.Y. 2012-13) I.T.A. No. 563/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Khantilal Ramanlal Shah (HUF) (through legal hire Pankaj Shah) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400021. (Appellant) (Respondent) I.T.A. No. 897/Mum/2022 (A.Y. 2014-15) Vs. Khantilal Ramanlal Shah (HUF) DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India…

Khantilal Ramanlal Shah HUF, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, both the appeals filed by the assessee are allowed and appeal of the Revenue is dismissed

ITA 563/MUM/2022[2014-15]Status: DisposedITAT Mumbai12 May 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 564/Mum/2022 (A.Y. 2012-13) I.T.A. No. 563/Mum/2022 (A.Y. 2014-15) Vs. DCIT, CC-6(3) Khantilal Ramanlal Shah (HUF) (through legal hire Pankaj Shah) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400021. (Appellant) (Respondent) I.T.A. No. 897/Mum/2022 (A.Y. 2014-15) Vs. Khantilal Ramanlal Shah (HUF) DCIT, CC-6(3) Room No. 1903 G-5, 1st Floor 19th Floor Mangal Kunj, Jambli Gulli Air India…

ACIT Central Circle-2(1), Mumbai vs. M/S. G Nine Modular Pvt. Ltd., Mumbai

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

ITA 3214/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Apr 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Naresh Jain, ARFor Respondent: Dr. Kishor Dhule, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) ITA No. 3212, 3213 & 3214/MUM/2022 Assessment Years: 2015-16, 2016-17 & 2017-18 ACIT Central Circle-2(1), M/s G Nine Modular Pvt. Ltd., Old CGO Building, 804, 8th 13 BKT Ind. Park Sector II, Vs. floor, M.K. Road, Gurai Pada, Nr Varun Industry Mumbai-400020. Waliv, Vasai (E), Mumbai-401208. PAN No. AAECG 2664 B Appellant Respondent Assessment Year: 2012-13 ACIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floo…

ACIT Central Circle-2(1), Mumbai vs. M/S. G Nine Modular Pvt. Ltd., Mumbai

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

ITA 3213/MUM/2022[2016-17]Status: DisposedITAT Mumbai28 Apr 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Naresh Jain, ARFor Respondent: Dr. Kishor Dhule, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) ITA No. 3212, 3213 & 3214/MUM/2022 Assessment Years: 2015-16, 2016-17 & 2017-18 ACIT Central Circle-2(1), M/s G Nine Modular Pvt. Ltd., Old CGO Building, 804, 8th 13 BKT Ind. Park Sector II, Vs. floor, M.K. Road, Gurai Pada, Nr Varun Industry Mumbai-400020. Waliv, Vasai (E), Mumbai-401208. PAN No. AAECG 2664 B Appellant Respondent Assessment Year: 2012-13 ACIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floo…

ACIT Central Circle-2(1), Mumbai vs. M/S. G Nine Modular Pvt. Ltd., Mumbai

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

ITA 3212/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Naresh Jain, ARFor Respondent: Dr. Kishor Dhule, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) ITA No. 3212, 3213 & 3214/MUM/2022 Assessment Years: 2015-16, 2016-17 & 2017-18 ACIT Central Circle-2(1), M/s G Nine Modular Pvt. Ltd., Old CGO Building, 804, 8th 13 BKT Ind. Park Sector II, Vs. floor, M.K. Road, Gurai Pada, Nr Varun Industry Mumbai-400020. Waliv, Vasai (E), Mumbai-401208. PAN No. AAECG 2664 B Appellant Respondent Assessment Year: 2012-13 ACIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floo…