CIT v. Maruti Fabrics

47 Taxmann.com 298High Court2014#6381 most cited

What is CIT v. Maruti Fabrics authority for?

The Settlement Commission can use material produced by the assessee or evidence recorded during its proceedings against the assessee, provided there is incriminating material. If no such evidence is found for a disclosed amount, an addition cannot be made based on that disclosure.

18

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. Maruti Fabrics · 47 taxmann.com 298 · Settlement Commission · section 245C · section 245D · incriminating material · disclosure · additions · Settlement Commission proceedings

Sections most often in play

Section 250Section 271(1)(c)Section 143(3)Section 153ASection 245CSection 245D(1)Section 245HA(3)Section 132

Issues it is cited on

section 245c(1)section 245d(1)section 245hasection 245csettlement applicationsection 245d(4)section 245dincome tax settlement commissionsection 245section 32section 40(a)section 132a

Judgments citing CIT v. Maruti Fabrics

H.K. Enterprises, Mumbai vs. Dy CIT - CC-2(4), Mumbai

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

ITA 317/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT CC - 2(4), Mumbai

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

ITA 316/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K.Enterprises, Mumbai vs. DCIT, Central Circle-2(4), Mumbai

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

ITA 315/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT -CC-2(4), Mumbai

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

ITA 314/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 Jan 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

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

ITA 269/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

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

ITA 268/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

H.K. Enterprises, Mumbai vs. Dy CIT-CC-2(4), Mumbai

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

ITA 267/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jan 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 268/Mum/2021 (A.Y: 2013-14) ITA No. 314/Mum/2021 (A.Y: 2018-19) ITA No. 316/Mum/2021 (A.Y: 2014-15) HK Enterprises Vs. DCIT – CC 2(4) 802, Pratistha 74/80, 3rd Floor, Souri Bhavan, MK Road, Bldg, Babu Genu Road, Mumbai – 400020. Kalbadevi, Mumbai – 400002. PAN/GIR No. AAFFH6076C (Applicant) (Respondent) Assessee by Shri Rajiv Khandelwal Revenue by Shri Biswanath Das, CIT DR सुनवाई क" तारीख/Date of Hearing 28.11.2024 घोषणा क" तारीख/Date of Pronouncement 24.01.2025 आ…

Mahendra Tulsidas Thakker, Mumbai vs. Income Tax Officer, Int Tax Ward-4(1)(1), Mumbai

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

ITA 3885/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Nov 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalassessment Year: 2013-14

For Appellant: Shri Prakash Jhunjhunwala, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 132Section 148Section 250Section 254(1)Section 69A

…addition can be made without basis. Hence, the addition made by the AO and Ld. CIT(A) is deleted.’’ 13 Mr. Mahendra Tulsidas Thakker Thus the Tribunal in the said case followed the decision of Hon'ble Gujarat High Court in the case of Maruti Fabrics (2014) 47 Taxmann.com 298 wherein Hon'ble High Court held that once the application or proceedings before the Settlement Commission fails, the AO is required to adjudicate upon the entire proceedings and show cause notice. In the case in hand, in the absence of any material much less the incriminating material, no addition can be made on the basis of income offered…

Late Shri Sawarmal Hisaria (Through L/H. Shri Sandeep Hisaria), Mumbai vs. Dy CIT, Circle-2(4), Mumbai

ITA 274/MUM/2021[2013-14]Status: DisposedITAT Mumbai05 Apr 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishiassessment Year: 2013-14

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri Anil Kumar Das, D.R
Section 132Section 143(3)Section 153ASection 245C(1)Section 245D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2013-14 Late Shri Sawarmal Dy. CIT, Circle-2(4), Hisaria, (through L/H. Shri Room No.802, 8th Floor, Sandeep Hisaria), 74/80, 3rd Floor, Pratishtha Bhavan, Vs. Souri Building, Old CGO Building Babu Genu Road, Annexe, Kalbadevi, M.K. Road, Mumbai – 400 002 Mumbai - 400020 PAN: AAAPH8346L (Appellant) (Respondent) Present for: Assessee by : Shri Dharmesh Shah, A.R. Revenue by : Shri Anil Kumar Das, D.R. Date of Hearing : 20 . 01 . 2022 Date of Pr…

Mrs. Renu Sehgal, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143Section 143(3)Section 153Section 153ASection 51Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 837/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke The ACIT Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPS 3048 M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 708 & 709 JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2015-16 cuke Mrs. Renu Sehga…

Lodha Estate India Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, the appeals filed by the assessee (in Grounds Nos

ITA 5466/MUM/2016[2008-09]Status: DisposedITAT Mumbai27 Feb 2018AY 2008-09

Bench: Shri C. N. Prasad, Jm &Dr. A.L.Saini, Am आयकरअपीऱसं./Ita No.5466/M/2016 (निर्धारणवषा / Assessment Year: 2008-09) Lodha Estate India Ltd. Vs. Dcit Cen Cir.7(3), Mumbai 412, 4Th Floor, 17G, Vardhaman Room No.655, Aaykarbhavan, M.K. Chamber, Cawasji Patel Road, Road, Mumbai – 400 020. Horniman Circle, Fort, Mumbai – 400 001. स्थायीऱेखासं./ जीआइआरसं./ Pan/Gir No. : Aaacl 1723 E (Assessee) .. (Respondent) Assessee By :Shri Jitendra Jain, Advocate Respondent By :Shri V. Vidhyadhar, Dr सुनवाईकीतारीख/ Date Of Hearing : 22/02/2018 घोषणाकीतारीख/Date Of Pronouncement : 27/02/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am:

For Appellant: Shri Jitendra Jain, AdvocateFor Respondent: Shri V. Vidhyadhar, DR
Section 132(1)Section 143(3)Section 147Section 148Section 245CSection 245D(1)Section 37Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI C. N. PRASAD, JM &DR. A.L.SAINI, AM आयकरअपीऱसं./ITA No.5466/M/2016 (निर्धारणवषा / Assessment Year: 2008-09) Lodha Estate India Ltd. Vs. DCIT Cen Cir.7(3), Mumbai 412, 4th Floor, 17G, Vardhaman Room No.655, AaykarBhavan, M.K. Chamber, Cawasji Patel Road, Road, Mumbai – 400 020. Horniman Circle, Fort, Mumbai – 400 001. स्थायीऱेखासं./ जीआइआरसं./ PAN/GIR No. : AAACL 1723 E (Assessee) .. (Respondent) Assessee by :Shri Jitendra Jain, Advocate Respondent by :Shri V. Vidhyadhar, DR सुनवाईकीतारीख/ Date of Hearing : 22/02/2018 घोषणाकीतारीख/Date of Pronounc…

Lodha Building and Construction P.Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5511/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Anantnadh Constructions DCIT, Central Circle-7(3) and Farms Pvt. Ltd., (erstwhile Central Circle-42), 412, 4th Floor, 17G, Room No.655, Vardhaman Chamber, Vs. Aayakar Bhavan, Cawasji Patel Road, M.K. Road, Horniman Circle, Mumbai - 400020 Fort, Mumbai – 400 001 PAN: AAGCA5132J (Appellant) (Respondent) Assessment Year: 2008-09 M/s. Aasthavinayak Estate DCIT, Central Circle-7(3), Company Pvt. Ltd., (Earlier Room No.655, Merged with Lodha L…

Ashtavinayak Estate Company P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5510/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Anantnadh Constructions DCIT, Central Circle-7(3) and Farms Pvt. Ltd., (erstwhile Central Circle-42), 412, 4th Floor, 17G, Room No.655, Vardhaman Chamber, Vs. Aayakar Bhavan, Cawasji Patel Road, M.K. Road, Horniman Circle, Mumbai - 400020 Fort, Mumbai – 400 001 PAN: AAGCA5132J (Appellant) (Respondent) Assessment Year: 2008-09 M/s. Aasthavinayak Estate DCIT, Central Circle-7(3), Company Pvt. Ltd., (Earlier Room No.655, Merged with Lodha L…

Lodha Land Developers P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5508/MUM/2016[2007-08]Status: DisposedITAT Mumbai17 May 2017AY 2007-08

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Anantnadh Constructions DCIT, Central Circle-7(3) and Farms Pvt. Ltd., (erstwhile Central Circle-42), 412, 4th Floor, 17G, Room No.655, Vardhaman Chamber, Vs. Aayakar Bhavan, Cawasji Patel Road, M.K. Road, Horniman Circle, Mumbai - 400020 Fort, Mumbai – 400 001 PAN: AAGCA5132J (Appellant) (Respondent) Assessment Year: 2008-09 M/s. Aasthavinayak Estate DCIT, Central Circle-7(3), Company Pvt. Ltd., (Earlier Room No.655, Merged with Lodha L…

Lodha Designed Construction P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5507/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Anantnadh Constructions DCIT, Central Circle-7(3) and Farms Pvt. Ltd., (erstwhile Central Circle-42), 412, 4th Floor, 17G, Room No.655, Vardhaman Chamber, Vs. Aayakar Bhavan, Cawasji Patel Road, M.K. Road, Horniman Circle, Mumbai - 400020 Fort, Mumbai – 400 001 PAN: AAGCA5132J (Appellant) (Respondent) Assessment Year: 2008-09 M/s. Aasthavinayak Estate DCIT, Central Circle-7(3), Company Pvt. Ltd., (Earlier Room No.655, Merged with Lodha L…

Lodha Designed Construction P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5506/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Anantnadh Constructions DCIT, Central Circle-7(3) and Farms Pvt. Ltd., (erstwhile Central Circle-42), 412, 4th Floor, 17G, Room No.655, Vardhaman Chamber, Vs. Aayakar Bhavan, Cawasji Patel Road, M.K. Road, Horniman Circle, Mumbai - 400020 Fort, Mumbai – 400 001 PAN: AAGCA5132J (Appellant) (Respondent) Assessment Year: 2008-09 M/s. Aasthavinayak Estate DCIT, Central Circle-7(3), Company Pvt. Ltd., (Earlier Room No.655, Merged with Lodha L…

Anantnath Constructoins and Farms P.Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 5505/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2009-10

Section 143(3)Section 147Section 148Section 245CSection 245D(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Anantnadh Constructions DCIT, Central Circle-7(3) and Farms Pvt. Ltd., (erstwhile Central Circle-42), 412, 4th Floor, 17G, Room No.655, Vardhaman Chamber, Vs. Aayakar Bhavan, Cawasji Patel Road, M.K. Road, Horniman Circle, Mumbai - 400020 Fort, Mumbai – 400 001 PAN: AAGCA5132J (Appellant) (Respondent) Assessment Year: 2008-09 M/s. Aasthavinayak Estate DCIT, Central Circle-7(3), Company Pvt. Ltd., (Earlier Room No.655, Merged with Lodha L…

Galaxy Premises P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, the appeals of the nine assesses are allowed

ITA 5462/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Apr 2017AY 2009-10

Bench: Shri D. Karunakara Raoफनाभ/ Galaxy Premises Private Limited Dcit, Circle-7(3), R.No. 655, (Now Merged With Palava Dwellers Aayakar Bhavan, Vs. Private Limited),412, 4 Th Floor, M.K. Road, Mumbai – 400 020. 17G, Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai – 400 001. स्थामी रेखा सं./ Pan : Aaccg4239L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 245ASection 245C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER फनाभ/ Galaxy Premises Private Limited DCIT, Circle-7(3), R.No. 655, (Now Merged with Palava Dwellers Aayakar Bhavan, Vs. Private Limited),412, 4 th Floor, M.K. Road, Mumbai – 400 020. 17G, Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai – 400 001. स्थामी रेखा सं./ PAN : AACCG4239L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ITA No.5464/M/2016 (AY 2008-2009) फनाभ/ Lodha Finstock Private Limited, DCIT, Circle-7(3), R.No. 655, 412, 4th Floor, 17G, Vardhaman Aayakar Bhavan, Vs. Chamber,…

CIT v. Maruti Fabrics (47 Taxmann.com 298) — Cited in 18 Judgments | BharatTax