CIT v. Kabul Chawla

380 ITR 573High Court2016#3 most cited

What is CIT v. Kabul Chawla authority for?

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

3,235

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Kabul Chawla · Kabul Chawla · section 153A · section 132 · incriminating material · search assessment · non-abated years · scope of assessment · additions · undisclosed income

Also reported as

61 Taxmann.com 412234 Taxmann 300281 CTR 45

Sections most often in play

Section 153ASection 132Section 143(3)Section 147Section 148Section 153CSection 132ASection 143(2)
Read the full judgment

Issues it is cited on

section 158bcstatement under section 132(4)section 132asection 158bblock periodsection 132(1)section 153a(1)section 158section 153bsearch assessmentpanchnamaincriminating material

Judgments citing CIT v. Kabul Chawla

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3195/MUM/2014[2008-09]Status: DisposedITAT Mumbai10 Feb 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3192/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 3193/Mum/2014 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3194/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3195/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Dy. Commissioner of Shri Rasesh B.…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3194/MUM/2014[2007-08]Status: DisposedITAT Mumbai10 Feb 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3192/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 3193/Mum/2014 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3194/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3195/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Dy. Commissioner of Shri Rasesh B.…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3193/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Feb 2016AY 2006-07

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3192/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 3193/Mum/2014 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3194/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3195/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Dy. Commissioner of Shri Rasesh B.…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B.Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3192/MUM/2014[2005-06]Status: DisposedITAT Mumbai10 Feb 2016AY 2005-06

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3192/Mum/2014 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 3193/Mum/2014 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3194/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3195/Mum/2014 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Dy. Commissioner of Shri Rasesh B.…

Mr. Vipin Mantaktala, New Delhi vs. DCIT, New Delhi

Appeals are allowed

ITA 1770/DEL/2012[2003-04]Status: DisposedITAT Delhi21 Jan 2016AY 2003-04

Bench: Shri R.S. Syal & Smt. Beena A. Pillai

Section 132(1)Section 143(2)Section 153ASection 23

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A .Nos. 1767 to 1770/DEL/2012 ASSESSMENT YEARS-2000-01 to 2003-04 Vipin Mantaktala, DCIT, C-1, Street, 6-F, Central Circle 13, vs Sainik Farms, New Delhi. New Delhi. AAIPM6900F Appellant by Ms. Reema Malik, CA Respondent by Shri Ram Bilas Meena, CIT DR Date of Hearing 19.01.2016 Date of Pronouncement 21.01.2016 ORDER PER BEENA A. PILLAI, JM The present appeals have been filed by the assessee against the orders passed by the ld. CIT(A)’s-1, New Delhi vide hi…

Mr. Vipin Mantaktala, New Delhi vs. DCIT, New Delhi

Appeals are allowed

ITA 1769/DEL/2012[2002-03]Status: DisposedITAT Delhi21 Jan 2016AY 2002-03

Bench: Shri R.S. Syal & Smt. Beena A. Pillai

Section 132(1)Section 143(2)Section 153ASection 23

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A .Nos. 1767 to 1770/DEL/2012 ASSESSMENT YEARS-2000-01 to 2003-04 Vipin Mantaktala, DCIT, C-1, Street, 6-F, Central Circle 13, vs Sainik Farms, New Delhi. New Delhi. AAIPM6900F Appellant by Ms. Reema Malik, CA Respondent by Shri Ram Bilas Meena, CIT DR Date of Hearing 19.01.2016 Date of Pronouncement 21.01.2016 ORDER PER BEENA A. PILLAI, JM The present appeals have been filed by the assessee against the orders passed by the ld. CIT(A)’s-1, New Delhi vide hi…

Mr. Vipin Mantaktala, New Delhi vs. DCIT, New Delhi

Appeals are allowed

ITA 1768/DEL/2012[2001-02]Status: DisposedITAT Delhi21 Jan 2016AY 2001-02

Bench: Shri R.S. Syal & Smt. Beena A. Pillai

Section 132(1)Section 143(2)Section 153ASection 23

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A .Nos. 1767 to 1770/DEL/2012 ASSESSMENT YEARS-2000-01 to 2003-04 Vipin Mantaktala, DCIT, C-1, Street, 6-F, Central Circle 13, vs Sainik Farms, New Delhi. New Delhi. AAIPM6900F Appellant by Ms. Reema Malik, CA Respondent by Shri Ram Bilas Meena, CIT DR Date of Hearing 19.01.2016 Date of Pronouncement 21.01.2016 ORDER PER BEENA A. PILLAI, JM The present appeals have been filed by the assessee against the orders passed by the ld. CIT(A)’s-1, New Delhi vide hi…

Mr. Vipin Mantaktala, New Delhi vs. DCIT, New Delhi

Appeals are allowed

ITA 1767/DEL/2012[2000-01]Status: DisposedITAT Delhi21 Jan 2016AY 2000-01

Bench: Shri R.S. Syal & Smt. Beena A. Pillai

Section 132(1)Section 143(2)Section 153ASection 23

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A .Nos. 1767 to 1770/DEL/2012 ASSESSMENT YEARS-2000-01 to 2003-04 Vipin Mantaktala, DCIT, C-1, Street, 6-F, Central Circle 13, vs Sainik Farms, New Delhi. New Delhi. AAIPM6900F Appellant by Ms. Reema Malik, CA Respondent by Shri Ram Bilas Meena, CIT DR Date of Hearing 19.01.2016 Date of Pronouncement 21.01.2016 ORDER PER BEENA A. PILLAI, JM The present appeals have been filed by the assessee against the orders passed by the ld. CIT(A)’s-1, New Delhi vide hi…

Rajeev Chawla, Delhi vs. ACIT, New Delhi

Appeals are allowed

ITA 371/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Jan 2016AY 2005-06

Bench: Shri N.K. Saini & Smt. Beena Pillai

Section 132Section 133ASection 139Section 143(3)Section 153Section 153ASection 16(1)Section 24

…DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A .No.-371/Del/2015 (ASSESSMENT YEAR-2005-06) Rajeev Chawla, vs ACIT, B-5, Madhuban, Delhi. Central Circle 18, AALPC1215G New Delhi. Appellant by Shri Pratap Gupta, CA Respondent by Shri Ramesh Chand, CIT(DR) Date of Hearing 08.12.2015 Date of Pronouncement 15.01.2016 ORDER PER BEENA PILLAI, JUDICIAL MEMBER: The present appeal has been filed by the assessee against the order of the ld. CIT(A)’s-XXXII, New Delhi vide his order dated 07/10/2014 for A.Y. 2005-06 on the following grounds: 1. “The ld.…

Anju Chawla, New Delhi vs. ACIT, New Delhi

In the result, all the appeals are allowed

ITA 1699/DEL/2013[2008-09]Status: DisposedITAT Delhi15 Jan 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ravi Jain, CIT DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 23(1)(a)Section 23(4)Section 54

…ould not bring to our notice any change in the facts which could have persuaded us to take a different view. Therefore, respectfully following the order of the coordinate Bench and relying on the Hon’ble jurisdictional High Court order in CIT V Kabul Chawla – 61 Taxmann.com 412 (Delhi) wherein the Hon’ble High Court has held that without incriminating material, no addition can be made in the assessment years where assessments are complete and not pending before AO on the date of search. So, we direct deletion of the impugned addition in all the assessment years. 6. In view of the above findings, whereby we have h…

Anju Chawla, New Delhi vs. ACIT, New Delhi

In the result, all the appeals are allowed

ITA 1697/DEL/2013[2007-08]Status: DisposedITAT Delhi15 Jan 2016AY 2007-08

Bench: Shri A.T. Varkey & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ravi Jain, CIT DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 23(1)(a)Section 23(4)Section 54

…ould not bring to our notice any change in the facts which could have persuaded us to take a different view. Therefore, respectfully following the order of the coordinate Bench and relying on the Hon’ble jurisdictional High Court order in CIT V Kabul Chawla – 61 Taxmann.com 412 (Delhi) wherein the Hon’ble High Court has held that without incriminating material, no addition can be made in the assessment years where assessments are complete and not pending before AO on the date of search. So, we direct deletion of the impugned addition in all the assessment years. 6. In view of the above findings, whereby we have h…

Anju Chawla, New Delhi vs. ACIT, New Delhi

In the result, all the appeals are allowed

ITA 1696/DEL/2013[2006-07]Status: DisposedITAT Delhi15 Jan 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ravi Jain, CIT DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 23(1)(a)Section 23(4)Section 54

…ould not bring to our notice any change in the facts which could have persuaded us to take a different view. Therefore, respectfully following the order of the coordinate Bench and relying on the Hon’ble jurisdictional High Court order in CIT V Kabul Chawla – 61 Taxmann.com 412 (Delhi) wherein the Hon’ble High Court has held that without incriminating material, no addition can be made in the assessment years where assessments are complete and not pending before AO on the date of search. So, we direct deletion of the impugned addition in all the assessment years. 6. In view of the above findings, whereby we have h…

Anju Chawla, New Delhi vs. ACIT, New Delhi

In the result, all the appeals are allowed

ITA 1695/DEL/2013[2005-06]Status: DisposedITAT Delhi15 Jan 2016AY 2005-06

Bench: Shri A.T. Varkey & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ravi Jain, CIT DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 23(1)(a)Section 23(4)Section 54

…ould not bring to our notice any change in the facts which could have persuaded us to take a different view. Therefore, respectfully following the order of the coordinate Bench and relying on the Hon’ble jurisdictional High Court order in CIT V Kabul Chawla – 61 Taxmann.com 412 (Delhi) wherein the Hon’ble High Court has held that without incriminating material, no addition can be made in the assessment years where assessments are complete and not pending before AO on the date of search. So, we direct deletion of the impugned addition in all the assessment years. 6. In view of the above findings, whereby we have h…

Anjut Chawla, New Delhi vs. ACIT, New Delhi

In the result, all the appeals are allowed

ITA 1694/DEL/2013[2004-05]Status: DisposedITAT Delhi15 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ravi Jain, CIT DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 23(1)(a)Section 23(4)Section 54

…ould not bring to our notice any change in the facts which could have persuaded us to take a different view. Therefore, respectfully following the order of the coordinate Bench and relying on the Hon’ble jurisdictional High Court order in CIT V Kabul Chawla – 61 Taxmann.com 412 (Delhi) wherein the Hon’ble High Court has held that without incriminating material, no addition can be made in the assessment years where assessments are complete and not pending before AO on the date of search. So, we direct deletion of the impugned addition in all the assessment years. 6. In view of the above findings, whereby we have h…

Anju Chawla, Delhi vs. ACIT, New Delhi

In the result, all the appeals are allowed

ITA 1684/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jan 2016AY 2009-10

Bench: Shri A.T. Varkey & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ravi Jain, CIT DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 23(1)(a)Section 23(4)Section 54

…ould not bring to our notice any change in the facts which could have persuaded us to take a different view. Therefore, respectfully following the order of the coordinate Bench and relying on the Hon’ble jurisdictional High Court order in CIT V Kabul Chawla – 61 Taxmann.com 412 (Delhi) wherein the Hon’ble High Court has held that without incriminating material, no addition can be made in the assessment years where assessments are complete and not pending before AO on the date of search. So, we direct deletion of the impugned addition in all the assessment years. 6. In view of the above findings, whereby we have h…

DCIT, New Delhi vs. M/S. Dharampal Satyapal Ltd., Delhi

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 5611/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CAFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 132Section 143(3)Section 14ASection 264Section 80I

…sion of section 153A of the Act kicks in. Now the settled position of law in case of search is that no addition can be made without any incriminating evidence unearthed during the search as held by the Hon’ble jurisdictional High Court in CIT V Kabul Chawla – 61 Taxmann.com 412 (Delhi). If that is so, whether the AO can re- open an assessment without any incriminating material, which would suggest escapement of income of the Year which he proposes to re-open. Here when we again peruse the reasons recorded we do not find any whisper of any tangible material or trace of any incriminating material which could arm th…

M/S. Dharampal Satyapal Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 5581/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CAFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 132Section 143(3)Section 14ASection 264Section 80I

…sion of section 153A of the Act kicks in. Now the settled position of law in case of search is that no addition can be made without any incriminating evidence unearthed during the search as held by the Hon’ble jurisdictional High Court in CIT V Kabul Chawla – 61 Taxmann.com 412 (Delhi). If that is so, whether the AO can re- open an assessment without any incriminating material, which would suggest escapement of income of the Year which he proposes to re-open. Here when we again peruse the reasons recorded we do not find any whisper of any tangible material or trace of any incriminating material which could arm th…

M/S Dharampal Premchand Ltd., Delhi vs. DCIT, New Delhi

In the result all, the three appeals are partly allowed

ITA 5079/DEL/2013[2005-06]Status: DisposedITAT Delhi08 Jan 2016AY 2005-06

Bench: Shri A.T.Varkey & Shri Prashant Maharishi

For Appellant: Sh.G. N. Gupta, AdvFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 153ASection 80Section 80GSection 80I

…ing the search conducted under Section 132 of the Act. Therefore, they did not express any opinion as to whether Section 153A can be invoked even in such a situation. That question is therefore was left open. Hon Delhi High court in case of CIT V Kabul Chawla 61 Taxmann.com 412 (Delhi) considering the decision of CIT V Shri Anil Bhatia 352 ITR 493 (Delhi) held in para no 37 that “(iv) Although Section 153 A does not say that additions should be strictly made on the basis of evidence found in the course of the search, or other post-search material or information available with the AO which can be related to the ev…

Nalin P. Choksey, Mumbai vs. DCIT Cir 45, Mumbai

In the result, the appeal in ITA No

ITA 1769/MUM/2011[2002-03]Status: DisposedITAT Mumbai11 Dec 2015AY 2002-03

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1769/Mum/2011 ("नधा"रण वष" / Assessment Year : 2002-03) आयकर अपील सं./I.T.A. No. 1770/Mum/2011 ("नधा"रण वष" / Assessment Year : 2004-05) आयकर अपील सं./I.T.A. No. 1771/Mum/2011 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 1772/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 1773/Mum/2011 ("नधा"रण वष" / Assessment Year : 2003-04) आयकर अपील सं./I.T.A. No. 1774/Mum/2011 ("नधा"रण वष" / Assessment Year : 2006-07) Mr. Nalin P. Choksey, बनाम/ The. Dy. Cit, Krishna Villa, Central Circle 45, V. Linking Road, Aayakar Bhavan, Santacruz (W), Mumbai – 400 020. Mumbai – 400 054. "थायी लेखा सं./Pan :Aabpc0675L (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee By Shri Hari S. Raheja Respondent By : Shri Gulshan Raj सुनवाई क" तार"ख /Date Of Hearing : 19-11-2015 घोषणा क" तार"ख /Date Of Pronouncement : 11-12-2015

For Respondent: Shri Gulshan Raj
Section 132(1)Section 153A

…आयकर अपील"य अ"धकरण “G” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1769/Mum/2011 ("नधा"रण वष" / Assessment Year : 2002-03) आयकर अपील सं./I.T.A. No. 1770/Mum/2011 ("नधा"रण वष" / Assessment Year : 2004-05) आयकर अपील सं./I.T.A. No. 1771/Mum/2011 ("नधा"रण वष" / Assessment Year : 2005-06) आयकर अपील सं./I.T.A. No. 1772/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 1773/Mum/2011 ("नधा"रण वष" / Assessment Year : 2003-04) आयकर अपील सं./I.T.A. No. 1774/Mum/201…

Kiran Omprakash Goneka, Mumbai vs. ACIT Cen Cir 14, Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 5566/MUM/2012[2008-09]Status: DisposedITAT Mumbai07 Dec 2015AY 2008-09

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Shri Hero Rai, A.RFor Respondent: Shri Anand Mohan, CIT
Section 132Section 153ASection 2(22)(e)Section 222

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. Nos. 5565 to 5568/Mum/2012 (Assessment Years:2005-06, 08-09, 09-10 & 2010-11) Mrs. Kiran Omprakash Goenka 317/318, Parvati Industrial Estate, Sunmill Compound, Lower Parel (W), Mumbai – 13 Appellant Vs. ACIT, Central Circle-14, Mumbai -2 Respondent PAN: ABIPG3140L अपीलाथ" क" ओर से /By Appellant :Shri Hero Rai, A.R. ""यथ" क" ओर से/By Respondent : Shri Anand Mohan, CIT D.R. सुनवाई क" तार"ख/Date of Hearing :19.11.2015 घोषणा क" तार"ख/Date of Pronounceme…