CIT v. Leisure Wear Exports (P.) Ltd.

11 Taxmann.com 54High Court2011#5867 most cited

What is CIT v. Leisure Wear Exports (P.) Ltd. authority for?

For an assessment order to be considered 'erroneous' under Section 263, it must be contrary to law, not just a different view taken by the Commissioner. The Commissioner must demonstrate that the Assessing Officer's order was not in accordance with the law, and the error must be prejudicial to the revenue's interests.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Leisure Wear Exports (P.) Ltd. · Section 263 · erroneous assessment order · prejudicial to revenue · Assessing Officer inquiry · Commissioner revision powers · income tax law

Also reported as

202 Taxmann 130

Sections most often in play

Section 143(3)Section 263Section 147Section 154Section 24BSection 37Section 80HHC(3)Section 144B
Read the full judgment

Issues it is cited on

section 80hhc(3)section 263(1)assessment order erroneoussection 80hhcsection 80hhmalabar industrialerroneous and prejudicialsection 263section 26revenue expenditureincome-tax officersection 154

Judgments citing CIT v. Leisure Wear Exports (P.) Ltd.

M/S Union Bank of India, Mumbai vs. Deputy Commissioner of Income Tax, Cricle -Ltu 2, Mumbai

In the result, appeal of the assessee is allowed

ITA 2956/MUM/2024[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri C. Naresh, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 115JSection 143(3)Section 14ASection 263

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 2956/Mum/2024 Assessment Year: 2019-20 M/s. Union Bank of India Deputy Commissioner of Income Tax, Circle – (LTU) 2, Finance & Accounts Vs Mumbai Union Bank Bhavan 239, Vidhan Bhavan Marg Nariman Point Mumbai - 400021 [PAN: AAACU0564G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri C. Naresh, A/R Revenue by : Shri Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 18/06/2025 घोषणा क…

P P Corporation, Rajkot vs. Principal Commissioner of Income Tax, Rajkot

In the result, the appeal of the assessee is allowed

ITA 245/RJT/2024[2018-19]Status: DisposedITAT Rajkot24 Apr 2025AY 2018-19
Section 133(6)Section 142(1)Section 143(3)Section 263

…ITA NO. 245/RJT/2024 P.P. CORPORATION RAJKOT-360005 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LALSAINI, AM. & DINESH MOHAN SINHA, JM आयकर अपीलसं./ITA No.245/RJT/2024 निर्धारणवर्ष / Assessment Year: (2018-19) (Hybrid Hearing) P.P. CORPORATION, Pradhyuman Royal Heights, Opp. Neel DA Dhaba, Kalawad Road, Rajkot 360005 Vs. Principal Commissioner of Income Tax, Aaykar Bhawan, Race Course Ring Road, Rajkot 360001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPFP9190H (Appellant) (Respondent) Appellant by Respondent by Date of Hearing Date of Pronouncement : Shri R.B. Shah Ld. AR : Shri Sanjay…

Anil Goyal, Mumbai vs. Deputy Commissioner of Income Tax, Circle-13(1)(2), Mumbai

In the result, the appeal filed by the Assessee stands allowed

ITA 370/MUM/2024[2011-12]Status: DisposedITAT Mumbai26 Aug 2024AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

For Appellant: Shri Prakash Jhunjhunwala, C.AFor Respondent: Shri Ajay Chandra, CIT-DR
Section 10(38)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Anil Goyal, Principal C-2601, Oberoi Garden, Commissioner of Thakur Village, Income Tax-5, Vs. 515, 5th Floor, Kandivali (East), Mumbai, Aayakar Bhawan, Maharashtra-400 101 M.K. Road, PAN: ABLPG4889M Mumbai – 400 020 (Appellant) (Respondent) Present for: Assessee by : Shri Prakash Jhunjhunwala, C.A. Revenue by : Shri Ajay Chandra, CIT-DR Date of Hearing : 25 . 06 .2024 Date of Pronouncement : 26 . 08 .2024 O R D E R…

Raghuleela Estates Private Limited, Bandra, Mumbai vs. PCIT (Central), Mumbai-3, Mumbai

In the result, appeal of the assessee is allowed

ITA 2595/MUM/2024[2018-19]Status: DisposedITAT Mumbai20 Aug 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Madhur Agarwal, A/RFor Respondent: Smt. Sanyogita Nagpal, CIT, D/R
Section 142(1)Section 143(3)Section 24BSection 263

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 2595/Mum/2024 Assessment Year: 2018-19 Raghuleela Estates Private Limited PCIT (Central), Mumbai-3, Mumbai 301 Platina, Plot No. C-59, G Block Vs Bandra Kurla Complex Bandra East Maharashtra - 400098 [PAN: AACCR6864N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Madhur Agarwal, A/R Revenue by : Smt. Sanyogita Nagpal, CIT, D/R सुनवाई की तारीख/Date of Hearing : 13/08/2024 घोषणा क…

Raghuleela Estates Private Limited, Bandra, Mumbai vs. PCIT (Central), Mumbai-3, Mumbai

In the result, appeal of the assessee is allowed

ITA 2594/MUM/2024[2020-21]Status: DisposedITAT Mumbai20 Aug 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Madhur Agarwal, A/RFor Respondent: Smt. Sanyogita Nagpal, CIT, D/R
Section 142(1)Section 143(2)Section 143(3)Section 263

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 2594/Mum/2024 Assessment Year: 2020-21 Raghuleela Estates Private Limited PCIT (Central), Mumbai-3, Mumbai 301 Platina, Plot No. C-59, G Block Vs Bandra Kurla Complex Bandra East Maharashtra - 400098 [PAN: AAACW5273G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Madhur Agarwal, A/R Revenue by : Smt. Sanyogita Nagpal, CIT, D/R सुनवाई की तारीख/Date of Hearing : 13/08/2024 घोषणा क…

Anshit Builders & Home Fin Co. Pvt. Ltd., New Delhi vs. Pr, CIT Delhi-1, New Delhi

ITA 1168/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Jul 2024AY 2017-18

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Ravi Pratap Mall, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2017-18 Anshit Builders & Home Fin. Vs Pr. CIT, Co. Ltd., Delhi-1, E-993, 3rd Floor, CR Park, New Delhi. New Delhi – 110 019. PAN: AABCA0684J (Appellant) (Respondent) Assessee by : Shri Ravi Pratap Mall, Advocate Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 26.04.2024 Date of Pronouncement : 05.07.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 27.03.2022 passed u/s 263 of the Inc…

Mahalaxmi Kundan Meena Diamond Jewellers P Ltd, Jaipur vs. Pr. CIT-1, Jaipur

ITA 119/JPR/2022[2017-18]Status: DisposedITAT Jaipur01 Aug 2022AY 2017-18
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri Avdesh Kumar (CIT)
Section 133ASection 143(3)Section 263Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA No. 119/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Mahalaxmi Kundan Meena Diamond Pr. Commissioner of Income Jewellers Pvt. Ltd. Vs. Tax, 3, New Colony, M.I. Road, Jaipur-1, Jaipur Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 8619 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar (Adv.) jktL…

Baljeet Yadav, Jaipur vs. Pr. CIT-1, Jaipur

In the result, appeal of the assessee is allowed

ITA 120/JPR/2022[2017-18]Status: DisposedITAT Jaipur07 Jun 2022AY 2017-18
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri Avdhesh Kumar (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263

…AO has adopted one view on an issue having two divergent views and the ld. PCIT was not justified in setting aside the assessment order on this ground. In support, he placed reliance on the following case laws :- (i) CIT vs. Leisure Wear Exports Ltd. (2011) 202 Taxmann 130 (Mag.) Where assessment order has been passed by the AO after taking into account assessee’s submissions and documents furnished by him and no material whatsoever has been brought on record by the CIT which showed that there was any discrepancy or falsity in evidences furnished by the assessee, the order of AO cannot be set aside for making…

Ramesh Kumar Purohit, Mumbai vs. Pr. CIT, City-17, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 692/MUM/2021[2011-12]Status: DisposedITAT Mumbai10 Jan 2022AY 2011-12

Bench: Ms. Suchitra Raghunath Kamble () & Shri Amarjit Singh () Assessment Year: 2011-12 Ramesh Kumar Purohit, Pr. Cit, City-17, Room No. 120, 1St Floor, Sahara Shopee, Shop No. 191, Off. Manish Market, S.S. Musafirkhana Road, Vs. Kautilya Bhavan, C-41 To C- Mumbai-400 001. 43, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan No. Axmpp 6458 N Appellant Respondent

For Appellant: Mr. Prakash Jhunjhunwala, ARFor Respondent: Mr. D.K. Gupta, DR
Section 143(3)Section 147Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Ramesh Kumar Purohit, Pr. CIT, City-17, Room No. 120, 1st floor, Sahara Shopee, Shop No. 191, Off. Manish Market, S.S. Musafirkhana Road, Vs. Kautilya Bhavan, C-41 to C- Mumbai-400 001. 43, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051. PAN No. AXMPP 6458 N Appellant Respondent Assessee by : Mr. Prakash Jhunjhunwala, AR Revenue by : Mr. D.K. Gupta, DR Date of Hearing : 23/12/2021 Date of pronouncement : 10/01/2022 ORDER…

Gumpro Drilling Fluids Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 15, Mumbai

The appeal of the assessee is dismissed

ITA 2868/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Oct 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2013-14 Gumpro Drilling Fluids Vs Pr. Cit-15, Private Limited, Room No.517, 5Th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, Lbs M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aadcg2319N "नधा"रती क" ओर से / Assessee By Shri Ashok J. Patil राज"व क" ओर से / Revenue By Shri L.K.S. Dahiya Cit-Dr

Section 120Section 144ASection 263Section 35

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2013-14 Gumpro Drilling Fluids vs Pr. CIT-15, Private Limited, Room No.517, 5th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, LBS M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AADCG2319N "नधा"रती क" ओर से / Assessee by Shri Ashok J. Patil राज"व क" ओर से / Revenue b…

Manoir Petro India Ltd, Mumbai vs. Pr CIT 1, Mumbai

ITA 2626/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Jul 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010-11 Manoir Petro India Limited, Pr. Cit-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3Rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aafcm5210J

Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2010-11 Manoir Petro India Limited, Pr. CIT-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAFCM5210J 2 Manoir Petro India Limited ITA No.2626/Mum…

Saigal Sea Trade, Mumbai vs. CIT -18, Mumbai

The appeal of the assessee is dismissed

ITA 2511/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 May 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 M/S Saigal Sea Trade, Cit-18, J.V. House, 02Nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaafs6920K

Section 142(1)Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2009-10 M/s Saigal Sea Trade, CIT-18, J.V. House, 02nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAAFS6920K "नधा"रती क" ओर से / Assessee by Shri Jitendra Jain Shri Manjunatha Swamy-CIT राज"व क" ओर से / Revenue by 07/05/2018 सुनवाई…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3609/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Apr 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3608/MUM/2017[2008-09]Status: DisposedITAT Mumbai25 Apr 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

Mumbai District Central Co Op Bank Ltd, Mumbai vs. CIT 1(1), Mumbai

The appeals are disposed of in the above terms

ITA 3198/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 The Mumbai District Cit-1, Aayakar Bhavan बनाम/ Central Co-Op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaam3185D यनधाारयती की ओर से / Assessee By Shri Amar Gahlot याजस्व की ओर से / Revenue By Shri B. Srinivas, Cit-Dr ुनवाई की तायीख / Date Of Hearing : 22/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जे, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. प्रधान, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 The Mumbai District CIT-1, Aayakar Bhavan बनाम/ Central Co-op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. AAAAM3185D यनधाारयती की ओर से / Assessee by Shri Amar Gahlot याजस्व की ओर से / Revenue by Shri B. Srinivas, C…

Startech Engineers, Mumbai vs. Pr CIT 22, Mumbai

The appeals are disposed of in the above terms

ITA 3898/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Feb 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 Startech Engineers, Pr. Commissioner Of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4Th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaxfs3063J "नधा"रती क" ओर से / Assessee By Shri D.C.Saboo & Shri Shyam Saboo राज"व क" ओर से / Revenue By Shri Manjunatha Swamy-Dr

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 Startech Engineers, Pr. Commissioner of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAXFS3063J "नधा"रती क" ओर से / Assessee by Shri D.C.Saboo & Shri Shyam Saboo राज"व क"…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3752/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 Nov 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3748/MUM/2016[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Devang Gandhi, Navi Mumbai vs. Pr CIT Cen 4, Mumbai

The appeals are dismissed

ITA 3747/MUM/2016[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Procter & Gamble Hygiene and Health Care Ltd, Mumbai vs. CIT-Cir-8, Mumbai

The appeal of the assessee is dismissed

ITA 3494/MUM/2009[2004-05]Status: DisposedITAT Mumbai26 May 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2004-05 M/S Procter & Gamble Cit-8, Hygiene & Health Care, Aayakar Bhavan, बनाम/ P & G Plaza, Cardinal M.K. Road, Vs. Gracias Road, Chakala, Mumbai-400020 Andheri(E), Mumbai-400099 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacp6332M

Section 263Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2004-05 M/s Procter & Gamble CIT-8, Hygiene & Health Care, Aayakar Bhavan, बनाम/ P & G Plaza, Cardinal M.K. Road, Vs. Gracias Road, Chakala, Mumbai-400020 Andheri(E), Mumbai-400099 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAACP6332M "नधा"रती क" ओर से / Assessee by Shri Yogesh Thar and Ms. Moksha Mehta Shri Subachan Ram CIT-DR राज…

CIT v. Leisure Wear Exports (P.) Ltd. (11 Taxmann.com 54) — Cited in 20 Judgments | BharatTax