CIT v. Murli Agro Products Ltd.

DCIT CC 8(1), Mumbai vs. Shri. Suresh Gurubuxsing Wadhwa, Navi Mumbai

In the result, all the appeals filed by the Revenue stand dismissed

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

…3 Appeals DCIT, CC8(1) VS. Shri Suresh Gurbuxsing Wadhwa 1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 78 to 80/Mum/2020 (A.Ys. 2012-13 to 2014-15) DCIT, CC-8(1) Vs. Shri Suresh Gurbuxsing Room No. 656, 6th Floor, Wadhwa, Sai Sharan Aayakar Bhavan, Bunglow, Plot No. 132, M.K. Road, Sector-8 ,Vashi, Mumbai – 400 020 Navi Mumbai - 400703 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAPW0812A Revenue .. Assessee Assessee by : Mani Jain Revenue by : Amol B. Kirtane Date of Hearing 31.03.2022 Date of Pronounceme…

DCIT, CC- 8 (1), Mumbai vs. Surinder Anantram Sabhlok, Mumbai

In the result, all the appeals filed by the Revenue stand dismissed

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

…5 Appeals DCIT, CC-8(1) Vs. Shri Surinder Anantram Sabhlok 1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 56 & 57/Mum/2020 (A.Ys. 2011-12 & 2012-13) DCIT, CC-8(1) Vs. Shri Surinder Anantram Room No. 656, 6th Floor, Sabhlok, 606, Navin Aayakar Bhavan, Shree Mangal CHS, M.K. Road, Sector 17, Vashi, Mumbai – 400 020 Navi Mumbai - 400705 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABYPS6162L Revenue .. Assessee ITA Nos. 54 & 55/Mum/2020 (A.Ys. 2011-12 & 2012-13) DCIT, CC-8(1) Vs. Smt. Renu Surinder Room No. 656, 6t…

DCIT, CC-5(4), Mumbai vs. Shri Rajenderkumar Miglani, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

Bench: Shri Amarjit Singh, Jm & S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit, Central Circle-5(4) बिधम/ Rajindrakumar Miglani Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Air India Building, Nariman Road, Carnac Bunder, Point, Mumbai-400021. Mumbai-400009. & Cross Objection No.20/Mum/2021 आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajindrakumar Miglani बिधम/ Dcit, Central Circle-5(4) Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Road, Carnac Bunder, Air India Building, Nariman Mumbai-400009. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpm7288D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Sanjeev Kashyp (Dr) Assessee By: Shri K Shivaram & Rahul Hakani सुनवाई की तारीख / Date Of Hearing: 30/03/2022 घोषणा की तारीख /Date Of Pronouncement: 25/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 25.02.2019 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. C.O. No.20/Mum2021 A.Y.2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) DCIT, Central Circle-5(4) बिधम/ Rajindrakumar Miglani Room No.1927, 19th Floor, Uttam House, 69, P „Dmello Vs. Air India Building, Nariman Road, Carnac Bunder, Point, Mumbai-400021. Mumbai-400009. & Cross Objection No.20/Mum/2021 आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajindrakumar Miglani बिधम/ DCIT, Central Circle-5(4) Room No.1927, 19th Floor, Uttam House, 69, P „Dmello Vs. Road,…

DCIT Cen Cir 2(2), Mumbai vs. Miki Industries & Co. P.Ltd, Mumbai

In the result, the appeals of the revenue stand dismissed

Bench: Restructuring) 1St Floor, Haroon House, Mumbai 294, Perin Nariman Street, Opp: Rbi Fort, Mumbai – 400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcm9423D Appellant .. Respondent

…1 ITA Nos.2415, 2417 &2419/Mum/2015 A.Ys.2005-06,06-07 & 2008-09 ITA Nos.2920 to 2926/Mum/2015 A.Ys. 2004-05 to 2010-11 M/s Miki Industries & companies Pvt.Ltd. Vs. DCIT, CC-2(2) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORESHRI AMARJIT SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2415, 2417, 2419/Mum/2015 (A.Ys. 2005-06, 2006-07 & 2008-09) M/s Miki Industries & Vs. DCIT, CC-2(2) (Earlier known as DCIT,CC-12, Companies Pvt. Ltd. Mumbai before restructuring) 1st Floor, Haroon House, Mumbai 294, Perin Nariman Street, Opp: RBI Fort, Mumbai – 400001 "थायी लेखा सं./जीआइ…

Miki Industries & Companies P. Ltd, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, the appeals of the revenue stand dismissed

Bench: Restructuring) 1St Floor, Haroon House, Mumbai 294, Perin Nariman Street, Opp: Rbi Fort, Mumbai – 400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcm9423D Appellant .. Respondent

…1 ITA Nos.2415, 2417 &2419/Mum/2015 A.Ys.2005-06,06-07 & 2008-09 ITA Nos.2920 to 2926/Mum/2015 A.Ys. 2004-05 to 2010-11 M/s Miki Industries & companies Pvt.Ltd. Vs. DCIT, CC-2(2) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORESHRI AMARJIT SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2415, 2417, 2419/Mum/2015 (A.Ys. 2005-06, 2006-07 & 2008-09) M/s Miki Industries & Vs. DCIT, CC-2(2) (Earlier known as DCIT,CC-12, Companies Pvt. Ltd. Mumbai before restructuring) 1st Floor, Haroon House, Mumbai 294, Perin Nariman Street, Opp: RBI Fort, Mumbai – 400001 "थायी लेखा सं./जीआइ…

Deputy Commissioner of Income Tax Central Circle-8(3), Mumbai vs. Rihen Harshad Mehta, Mumbai

In the result the appeal filed by the Revenue is dismissed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bledcit – Central Circle - 8(3) V. Shri Rihen Harsahad Mehta 1608/1609, Prasad Chambers 6Th Floor, Room No. 659 Opera House, Mumbai - 400004 Aayakar Bhavan, M.K. Road Mumbai - 400020 Pan: Affpm9223F (Appellant) (Respondent) Department By : Shri Ajay Chandra Assessee By : Shri Nitesh S. Joshi

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER DCIT – Central Circle - 8(3) v. Shri Rihen Harsahad Mehta 1608/1609, Prasad Chambers 6th Floor, Room No. 659 Opera House, Mumbai - 400004 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AFFPM9223F (Appellant) (Respondent) Department by : Shri Ajay Chandra Assessee by : Shri Nitesh S. Joshi Date of Hearing : 02.02.2022 Date of Pronouncement : 07.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue against the order of the Learn…

Arihant Universal Realty Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-01, Thane, Mumbai

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Arihant Universal Vs. DCIT, CC-01, Thane Realty Pvt. Ltd., Ashar IT Park 302, Persipolic Building Thane-400604 Plot No.74, Sector-17 Vashi, Navi Mumbai-400703 PAN/GIR No. AAFCA8671B (Appellant) .. (Respondent) Assessee by Shree Prateek Jain Revenue by Shri Salil Mishra Date of Hearing 30/03/2022 Date of Pronouncement 05/04/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4342/Mum/2017 for A.Y.2009-10 arises out of the order by the ld. Commissi…

DCIT Central Circle-8(4), Mumbai vs. M/S Rohan Developers Pvt Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed and appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15 DCIT, M/s. Rohan Developers Central Circle-8(4), Pvt. Ltd., Room No.658, 112-122 Hira Bhavan, 6th Floor, Vs. Raja Ram Mohan Roy Aayakar Bhavan, Road, M.K. Road, Prathan Samaj, Mumbai - 400020 Mumbai - 400 004 PAN: AACCA7661A (Appellant) (Respondent) Assessment Year: 2010-…

Rohan Developers P.Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals of the Revenue are dismissed and appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15 DCIT, M/s. Rohan Developers Central Circle-8(4), Pvt. Ltd., Room No.658, 112-122 Hira Bhavan, 6th Floor, Vs. Raja Ram Mohan Roy Aayakar Bhavan, Road, M.K. Road, Prathan Samaj, Mumbai - 400020 Mumbai - 400 004 PAN: AACCA7661A (Appellant) (Respondent) Assessment Year: 2010-…

DCIT 7(3), Mumbai vs. M/S Trishul Realty Infra Pvt Ltd., Mumbai

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

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 4041 & 4042/MUM/2019 (A.Ys: 2011-12 & 2012-13) Dy. CIT – Central Circle -7(3) v. M/s. Trishul Realty Infra Pvt. Ltd., Room No. 655, 6th Floor Office No. 01, 2nd Floor 3, Patel Bhuvan, Aayakar Bhavan, M.K. Road 29, Dr. N.N Shah Lane Mumbai - 400020 Cheera Bazar, Mumbai -400002 PAN: AADCT0412D (Appellant) (Respondent) C.O. No. 73/MUM/2020 [ARISING OUT OF ITA.NO. 4041/MUM/2019 (A.Y. 2011-12)] & C.O.No. 16/MUM/2021 [ARISING OUT OF ITA.NO.…

DCIT CC 7(3), Mumbai vs. M/S Trishul Realty Infra Pvt. Ltd., Mumbai

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

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 4041 & 4042/MUM/2019 (A.Ys: 2011-12 & 2012-13) Dy. CIT – Central Circle -7(3) v. M/s. Trishul Realty Infra Pvt. Ltd., Room No. 655, 6th Floor Office No. 01, 2nd Floor 3, Patel Bhuvan, Aayakar Bhavan, M.K. Road 29, Dr. N.N Shah Lane Mumbai - 400020 Cheera Bazar, Mumbai -400002 PAN: AADCT0412D (Appellant) (Respondent) C.O. No. 73/MUM/2020 [ARISING OUT OF ITA.NO. 4041/MUM/2019 (A.Y. 2011-12)] & C.O.No. 16/MUM/2021 [ARISING OUT OF ITA.NO.…

Asst CIT CC 1 (1), Mumbai vs. Shri. Babubhai V Patel, Navi Mumbai

In the result, both the appeals filed by the Revenue stand dismissed

Bench: The Hon'Ble Supreme Court Of India In Various Other Appeals. 2. Whether On The Facts & Circumstances Of The Case & In Law, The Ld.Cit(A) Was Correct In Narrowing Down The Scope Of Assessment U/S. 153A In Respect Of Completed Assessments By Holding That Only Undisclosed Income & Undisclosed Assets Detected During The Search Could Be Brought To Tax. 3. Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit (A) Was Correct In Holding That The Scope Of Section 153A Is Limited To Assessing Only Search Related Income, Thereby Denying Revenue, The 2 Shri Babubhai V. Patel

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 7470/Mum/2019 (Assessment Year 2012-13) I.T.A. No. 7471/Mum/2019 (Assessment Year 2013-14) Vs. Shri Babubhai V. Patel ACIT, Central Cirle-1(1) 903, 9th Floor Flat No. 903, Shreeji Pratishtha Bhavan Heights, Plot No. Old CGO Building A/B/C, Sector 46A Annexe, M.K. Road Seawoods-West Mumbai-400 020. Navi Mumbai-400 703. PAN : AGOPP8120E (Appellant) (Respondent) Assessee by Shri Vijay Mehta Department by Shri Rahul Raman Date of Hearing 09.06.2021 Date of Pronouncement 11.08.2021 O R D E R Per S…

Asst CIT CC 1 (1), Mumbai vs. Shri. Nitin B Gajipara, Navi Mumbai

Appeal is dismissed

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 7473/Mum/2019 (Assessment Year 2012-13) Vs. Nitin B Gajipara ACIT,CC-1(1) 903, 9th Floor Flat No.903, Shreeji Heights, Prathishta Bhawan Plot No.A/B/C, Sec.46A Old C.G.O.Building Seawoods(W) M.K.Road, Navi Mumbai-400 703 Mumbai-400 020 PAN : AHEPG8385K (Appellant) (Respondent) Assessee by Shri Vijay Mehta Department by Shri Rahul Raman Date of Hearing 09.06.2021 Date of Pronouncement 09 .08.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the…

M/S vs. S Metal P. Ltd., Mumbai

In the result the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Years: 2014-15

…ITA No.83/M/2021 M/s. VSS Metals Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Years: 2014-15 M/s. VSS Metals Pvt. Ltd., Principal Commissioner of 4, Fairlie Place Dalhousie, Income Tax, Central-2, Kolkata, Vs. Room No.1920, 19th Floor, West Bengal – 700 001 Air India Building, PAN: AAACF4136H Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Gaurav Kabra, A.R. Revenue by : Shri Purushottam Tripuri, D.R. Date of Hearing : 01.04.2021 Date of Pronounce…

JCIT Cen Cir 1(4), Mumbai vs. Ultratech Cement Ltd, Mumbai

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman. आअसं. 1560/मुं/2018 ("न.व.2008-09) आअसं. 1558/मुं/2018 ("न.व.2009-10) आअसं. 1564/मुं/2018 ("न.व.2010-11) Dy.Commissioner Of Income-Tax, Central Circle 1(4), 902, 9Th Floor, Pratishtha Bhavan, Old Cgo Bldg.(Annexe), : अपीलाथ"/ Appellant M.K.Road, Mumbai 400 020 बनाम/ Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B-Wing,Mahakali Caves Road, Andheri (East), Mumbai 400 093 Pan: Aaacl6442L : ""थ"/ Respondent

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एफ” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER. आअसं. 1560/मुं/2018 ("न.व.2008-09) आअसं. 1558/मुं/2018 ("न.व.2009-10) आअसं. 1564/मुं/2018 ("न.व.2010-11) Dy.Commissioner of Income-tax, Central Circle 1(4), 902, 9th Floor, Pratishtha Bhavan, Old CGO Bldg.(Annexe), : अपीलाथ"/ Appellant M.K.Road, Mumbai 400 020 बनाम/ Vs. M/s. Ultratech Cement Ltd., Ahura Centre, B-Wing,Mahakali Caves Road, Andheri (East), Mu…

JCIT Cen Cir 1(4), Mumbai vs. Ultratech Cement Ltd, Mumbai

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman. आअसं. 1560/मुं/2018 ("न.व.2008-09) आअसं. 1558/मुं/2018 ("न.व.2009-10) आअसं. 1564/मुं/2018 ("न.व.2010-11) Dy.Commissioner Of Income-Tax, Central Circle 1(4), 902, 9Th Floor, Pratishtha Bhavan, Old Cgo Bldg.(Annexe), : अपीलाथ"/ Appellant M.K.Road, Mumbai 400 020 बनाम/ Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B-Wing,Mahakali Caves Road, Andheri (East), Mumbai 400 093 Pan: Aaacl6442L : ""थ"/ Respondent

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एफ” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER. आअसं. 1560/मुं/2018 ("न.व.2008-09) आअसं. 1558/मुं/2018 ("न.व.2009-10) आअसं. 1564/मुं/2018 ("न.व.2010-11) Dy.Commissioner of Income-tax, Central Circle 1(4), 902, 9th Floor, Pratishtha Bhavan, Old CGO Bldg.(Annexe), : अपीलाथ"/ Appellant M.K.Road, Mumbai 400 020 बनाम/ Vs. M/s. Ultratech Cement Ltd., Ahura Centre, B-Wing,Mahakali Caves Road, Andheri (East), Mu…