CIT v. Khoobchand M. Makhija

Sanjeev Behl, Mumbai vs. Income Tax Officer Int Tax Ward, 1(2)(1), Mumbai

In the result, the appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhailshri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5345/MUM/2024 (Assessment Year : 2016-17) Sanjeev Behl, B-2003, Treon Tower, Bhakti Park, Near I-Max Theater, Wadala, Mumbai - 400031 PAN: ACGPB2129M Appellant v/s ITO (IT), Ward-1(2)(1) Mittal Court, Nariman Point, Mumbai - 400021 Respondent Assessee by : Shri K Gopal Shri Akhilesh Deshmukh Revenue by : Shri Vijaykumar G Subramanyam, Sr.DR Date of Hearing – 19/02/2025 Date of Order - 30/04/2025 ORDER PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the pres…

Manoj Tekriwal, Mumbai vs. DCIT RG 24(2), Mumbai

In the result, appeal by the assessee is partly allowed for statistical purpose

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.4147/Mum./2015 (Assessment Year : 2010–11) Manoj Tekriwal Harishchandra Apartments ……………. Appellant Raheja Township, Malad (East) Mumbai 400 097 PAN – ABTPT8105D v/s Dy. Commissioner of Income Tax ……………. Respondent Range–24(2), Mumbai Assessee by : Shri G.P. Mehta Revenue by : Shri T. Shankar, Sr. AR CIT Date of Hearing – 05.05.2022 Date of Order – 13/07/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challeng…

Shri Mahendra Hastimal Mehta, Mumbai vs. Income Tax Officer 20(2)(2), Mumbai

In the result, appeal of the assessee is allowed

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm Shri Mahendra Hastimal Mehta Vs. Ito – 20(2)(2), Mumbai 604, Shantikamla Chsl Room No.212, Piramal Chamber, 2Nd Floor Bba Road, Fawalwadi Chinchpokli Lalbaug, Mumbai – 400 012 Mumbai – 400 012 Pan/Gir No.Aabpm2932J (Appellant) .. (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM Shri Mahendra Hastimal Mehta Vs. ITO – 20(2)(2), Mumbai 604, Shantikamla CHSL Room No.212, Piramal Chamber, 2nd Floor BBA Road, Fawalwadi Chinchpokli Lalbaug, Mumbai – 400 012 Mumbai – 400 012 PAN/GIR No.AABPM2932J (Appellant) .. (Respondent) Assessee by Shri Fenil Bhatt Revenue by Shri D.G. Pansari Date of Hearing 05/09/2019 Date of Pronouncement 11/09/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1846/Mum/2018 for A.Y.2010-11 arises out of the order by the ld. Commissioner of…

Assistant Commissioner of Income Tax-16(1), Mumbai vs. Pooja Bedi, Mumbai

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM I.T.A. No.4708/M/2017 (Assessment Year: 2013-14) ACIT-16(1) Vs. Ms. Pooja Bedi Room No.439, Aayakar 1202 Beach Classic CHS, J.P. Bhavan, M.K. Marg, Mumbai- Road, 7 Bungalows, 400020. Andheri (W), Mumbai- 400061. स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. : AHQPB6872N (Appellant) .. (Respondent) Assessee by: Ms. Radhika Dholkia (AR) Department by: Shri Abi Rama Kartikiyen(DR) Date of Hearing: 06.03.2019 Date of Pronouncement: 29.03.2019 O R D E R PER AMARJIT SINGH, JM: The present appeal has been filed by the…

Pramod Sharma, Mumbai vs. ACIT - 35(2), Mumbai

In the result, the appeal of the assessee stood dismissed

Bench: Shri C.N Prasad & Shri Ramit Kochar

…e newly acquired flats were adjacent flats in the same society having one entrance and one kitchen and converted into one duplex flat. He drew our attention to the decision of the Hon‟ble Karnataka High Court in the case of CIT v. Khoobchand M. Makhija (2014) 223 Taxmann 189 (Kar)(Mag.) and submitted that in view of decision of Hon‟ble Karnataka High Court , the investment in two different flats at separate locations as were made by the assessee should be allowed. Further our attention was drawn to the decision of Mumbai-tribunal in the case of DCIT v. Ranjit Vithaldas (2012) 23 Taxmann.com 226(Mum). The Ld. DR…

Shalini Kulshreshtha, Mumbai vs. ITO WD 30(3)(3), Mumbai

In the result, appeal is allowed

Bench: Shri D.T. Garasiaassessment Year: 2012-13 Smt. Shalini Kulshrestha, Income Tax Officer, D51 & 52, Ward 30(3)(3), Dhiraj Apartment, Poddar C-13, Bkc, Bandra, Vs. Road, Mumbai Malad (East), Mumbai – 400 097 Pan: Advpk6996R (Appellant) (Respondent) Present For: Assessee By : Shri Sunil R. Bhandari, A.R. Revenue By : Smt. N. Hemalatha, D.R. Date Of Hearing : 14.12.2017 Date Of Pronouncement : 30.01.2018 O R D E R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2012-13 Smt. Shalini Kulshrestha, Income Tax Officer, D51 & 52, Ward 30(3)(3), Dhiraj Apartment, Poddar C-13, BKC, Bandra, Vs. Road, Mumbai Malad (East), Mumbai – 400 097 PAN: ADVPK6996R (Appellant) (Respondent) Present for: Assessee by : Shri Sunil R. Bhandari, A.R. Revenue by : Smt. N. Hemalatha, D.R. Date of Hearing : 14.12.2017 Date of Pronouncement : 30.01.2018 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by the assessee against the order dated 2…

Ravi Shankar, Mumbai vs. Asst CIT 16(3), Mumbai

The appeal of the assessee is allowed

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Mr. Ravi Shankar The Assistant Commissioner Flat No.S4, Apsara Building, बिधम/ Of Income Tax-16(3), Aaykar Nargis Dutt Road, Pali Hill, Bhavan, Mumbai 400 020 Vs. Bandra West, Mumbai-400 050 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Adwpr7959N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

…P a g e | 1 ITA No. 3270/Mum/2016 AY: 2012-13 Mr. Ravi Shankar Vs. ACIT-16(3) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM Mr. Ravi Shankar The Assistant Commissioner Flat No.S4, Apsara Building, बिधम/ of Income Tax-16(3), Aaykar Nargis Dutt Road, Pali Hill, Bhavan, Mumbai 400 020 Vs. Bandra West, Mumbai-400 050 स्थामी रेखा सं./ जीआइआय सं./ PAN No. ADWPR7959N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Madhur Agrawal, A.R प्रत्मथी की ओय से/Respondent by : Shri Purushottam Kumar, D.R सुनवाई की तायीख / : 18.12…

Mahesh Kumar Poddar, Mumbai vs. ITO WD 26(2)(2), Mumbai

Bench: Shri Joginder Singh() & Shri Ashwani Taneja (Acountant Member)

…see on the basis of following judgements of various High Courts and different benches of the Tribunal: 1. CIT & Anr VS Smt. K.G. Rukminiamma 331 ITR 211 (Kar) 3 I.T.A. No.1511/Mum/2016 2. CIT vs Anand Basappa 309 ITR 329 (Kar) 3. CIT vs Khoochand M Makhija 223 Taxmann 189 (Kar) 4. CIT vs SAyed Ali Adil 352 ITR 418 (AP) 5. CIT vs Gita Duggal 357 ITR 153 (Del) 6. CIT vs V.R. Karpagam 373 ITR 127 (Mad) 7. Dy.CI vs Jai Trikanand Rao 149 ITD 112 (ITAT, Mum) 8. Girdhar Mohanani vs ITO ITA No.4591/Mum/2013& 4650/Mum/2013 3. Per contra, the ld.Dr relied upon the orders of the lower authorities. 4. We have gone throu…