CIT v. Murli Agro Products Ltd.

49 Taxmann.com 172High Court2014#230 most cited

What is CIT v. Murli Agro Products Ltd. authority for?

Proceedings under Section 153A are initiated only if assessment/reassessment proceedings are pending on the date of search/requisition. Already finalized assessments for the years covered under Section 153A do not abate.

331

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Murli Agro Products Ltd. · section 153A · section 132 · section 132A · pending assessment · abated assessment · search · requisition

Sections most often in play

Section 132Section 143(3)Section 153ASection 115BBESection 147Section 68Section 69ASection 131

Issues it is cited on

section 158b(b)section 153(a)section 158bb(1)accumulated profitssection 158bbsection 2(22)retracted statementsection 2(22)(e)deemed dividendsection 153a(1)entry operatorsection 158b

Judgments citing CIT v. Murli Agro Products Ltd.

DCIT, CC-4(1), Kolkata vs. M/S. Maan Capital Services Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1193/KOL/2017[2009-10]Status: DisposedITAT Kolkata07 Dec 2018AY 2009-10

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 Dcit,Cc-4(1), Kolkata -Vs- M/S Maan Capital Services Pvt. Ltd. [Pan: Aaccm 0388 G] (Appellant) (Respondent)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: Shri A.K. Tulsiyan, FCA
Section 132Section 132(4)Section 133(6)Section 133ASection 139(1)Section 143(3)Section 14ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1193/Kol/2017 Assessment Year : 2009-10 DCIT,CC-4(1), Kolkata -vs- M/s Maan Capital Services Pvt. Ltd. [PAN: AACCM 0388 G] (Appellant) (Respondent) For the Appellant : Shri Radhey Shyam, CIT DR For the Respondent : Shri A.K. Tulsiyan, FCA Date of Hearing : 04.12.2018 Date of Pronouncement : 07.12.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-21, Kolkata [in short the ld CIT(A)]…

Smt. Nita Sethia, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal is allowed

ITA 1994/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Smt. Nita Sethia V/S. Dcit, Central Circle- 5, Janki Shah Road, 1St 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [Pan No.Ajwps 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date Of Hearing 30-11-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For The Assessment Year 2012-13 Arises Against Commissioner Of Income Tax (Appeals)-21, Kolkata’S Order Dated 31.08.2018 Passed In Case No.930/Acit,Cc-3(3)/Cit(A)-21/Kol/2015-16, Involving Proceedings U/S 153A R.W.S.143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Raises Two Substantive Grounds In Her Instant Appeal. Her Former Legal Grievance Challenges Validity Of Sec. 153A Proceedings In Absence Of Any Incriminating Material Found Or Seized During The Course Of Search. This Follows Her Latter Substantive Ground On Merits That The Assessing Officer & The Cit(A) Have Erred In Law As Well As On Facts In Treating Long

Section 143(2)Section 153Section 153ASection 153CSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2012-13 Smt. Nita Sethia V/s. DCIT, Central Circle- 5, Janki Shah Road, 1st 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [PAN No.AJWPS 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date of He…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4027/MUM/2014[2008-09]Status: DisposedITAT Mumbai28 Sept 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 4024/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2005-06) Aayakr ApIla saM./ ITA No. 4025/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2006-07) Aayakr ApIla saM./ ITA No. 4026/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2007-08) Aayakr ApIla saM./ ITA No. 4027/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2008-09) Shree Raj Exports Pvt. Ltd The Dy. Commissioner…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4026/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Sept 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 4024/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2005-06) Aayakr ApIla saM./ ITA No. 4025/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2006-07) Aayakr ApIla saM./ ITA No. 4026/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2007-08) Aayakr ApIla saM./ ITA No. 4027/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2008-09) Shree Raj Exports Pvt. Ltd The Dy. Commissioner…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4025/MUM/2014[2006-07]Status: DisposedITAT Mumbai28 Sept 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 4024/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2005-06) Aayakr ApIla saM./ ITA No. 4025/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2006-07) Aayakr ApIla saM./ ITA No. 4026/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2007-08) Aayakr ApIla saM./ ITA No. 4027/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2008-09) Shree Raj Exports Pvt. Ltd The Dy. Commissioner…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4024/MUM/2014[2005-06]Status: DisposedITAT Mumbai28 Sept 2018AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 4024/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2005-06) Aayakr ApIla saM./ ITA No. 4025/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2006-07) Aayakr ApIla saM./ ITA No. 4026/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2007-08) Aayakr ApIla saM./ ITA No. 4027/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2008-09) Shree Raj Exports Pvt. Ltd The Dy. Commissioner…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Brianna Infrastructure P.Ltd, Mumbai

ITA 5231/MUM/2015[2011-12]Status: DisposedITAT Mumbai06 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarita Nos.5230 & 5231/Mum/2015 Assessment Years : 2010 – 11 & 2011-12 Dy Cit Cir 3(4) M/S Brianna Infrastructure Pvt Ltd., Mumbai 12/D1, Ground Floor, Vs. Estee Geejay Chs, Saibaba Nagar, Borivali (East), Mumbai 400 092. Pan Aadcb5321R (Appellant) (Respondent)

For Respondent: Shri H N Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri Joginder Singh, Judicial Member & Shri Rajesh Kumar, Accountant Member ITA Nos.5230 & 5231/Mum/2015 Assessment Years : 2010 – 11 & 2011-12 Dy CIT Cir 3(4) M/s Brianna Infrastructure Pvt Ltd., Mumbai 12/D1, Ground Floor, Vs. Estee Geejay CHS, Saibaba Nagar, Borivali (East), Mumbai 400 092. PAN AADCB5321R (Appellant) (Respondent) CO No. 223/Mum/2018 (Arising out of ITA No.5231/Mum/2015 for A.Y : 2011-12) M/s Brianna Infrastructure Pvt Ltd., Dy CIT Cir 3(4) Mumbai 400 092. Mumbai Vs. PAN AADCB5321R (Appellant) (Respondent) For the Reven…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Brianna Infrastructure P.Ltd, Mumbai

ITA 5230/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Sept 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarita Nos.5230 & 5231/Mum/2015 Assessment Years : 2010 – 11 & 2011-12 Dy Cit Cir 3(4) M/S Brianna Infrastructure Pvt Ltd., Mumbai 12/D1, Ground Floor, Vs. Estee Geejay Chs, Saibaba Nagar, Borivali (East), Mumbai 400 092. Pan Aadcb5321R (Appellant) (Respondent)

For Respondent: Shri H N Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri Joginder Singh, Judicial Member & Shri Rajesh Kumar, Accountant Member ITA Nos.5230 & 5231/Mum/2015 Assessment Years : 2010 – 11 & 2011-12 Dy CIT Cir 3(4) M/s Brianna Infrastructure Pvt Ltd., Mumbai 12/D1, Ground Floor, Vs. Estee Geejay CHS, Saibaba Nagar, Borivali (East), Mumbai 400 092. PAN AADCB5321R (Appellant) (Respondent) CO No. 223/Mum/2018 (Arising out of ITA No.5231/Mum/2015 for A.Y : 2011-12) M/s Brianna Infrastructure Pvt Ltd., Dy CIT Cir 3(4) Mumbai 400 092. Mumbai Vs. PAN AADCB5321R (Appellant) (Respondent) For the Reven…

Tanish Projects P. Ltd, Mumbai vs. DCIT Cen Cir 2(2), Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are dismissed as infructuous

ITA 2118/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Aug 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita Nos. 2117 & 2118 /Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) Tanish Estate Developers Pvt. Ltd. & …… (Apilaaqai- / Appellant) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4Th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 Vs. The Dy. Commissioner Of Income Tax, …… (P`%Yaqaai- / Respondent) Central Circle-2(2), Mumbai स्थायी लेखा िं./Pan No. Aacct8448C Aayakr Apila Sam./ Ita No. 1921 & 1928/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) The Dy. Commissioner Of Income Tax, …… (Apilaaqai- / Appellant) Central Circle-2(2), Pratishtha Bhavan, 8 Th Floor, M.K. Road, Mumbai-400 020 Vs. Tanish Estate Developers Pvt. Ltd. & …… (P`%Yaqaai- / Respondent) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4Th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 अपीलाथी की ओर े / Appellant By : Shri Prakash Jhunjhunwala, Ar प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 08-08-2018 घोषणा की तारीख / Date Of Pronouncement : 24-08-2018

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri
Section 131Section 132Section 142(1)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA Nos. 2117 & 2118 /Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) Tanish Estate Developers Pvt. Ltd. & …… (ApIlaaqaI- / Appellant) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 Vs. The Dy. Commissioner of Income Tax, …… (p`%yaqaaI- / Respondent) Central Circle-2(2), Mumbai स्थायी लेखा िं./PAN No. AACCT…

Tanish Estate Developers P. Ltd, Mumbai vs. DCIT Cen Cir 2(2), Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are dismissed as infructuous

ITA 2117/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Aug 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita Nos. 2117 & 2118 /Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) Tanish Estate Developers Pvt. Ltd. & …… (Apilaaqai- / Appellant) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4Th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 Vs. The Dy. Commissioner Of Income Tax, …… (P`%Yaqaai- / Respondent) Central Circle-2(2), Mumbai स्थायी लेखा िं./Pan No. Aacct8448C Aayakr Apila Sam./ Ita No. 1921 & 1928/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) The Dy. Commissioner Of Income Tax, …… (Apilaaqai- / Appellant) Central Circle-2(2), Pratishtha Bhavan, 8 Th Floor, M.K. Road, Mumbai-400 020 Vs. Tanish Estate Developers Pvt. Ltd. & …… (P`%Yaqaai- / Respondent) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4Th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 अपीलाथी की ओर े / Appellant By : Shri Prakash Jhunjhunwala, Ar प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 08-08-2018 घोषणा की तारीख / Date Of Pronouncement : 24-08-2018

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri
Section 131Section 132Section 142(1)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA Nos. 2117 & 2118 /Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) Tanish Estate Developers Pvt. Ltd. & …… (ApIlaaqaI- / Appellant) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 Vs. The Dy. Commissioner of Income Tax, …… (p`%yaqaaI- / Respondent) Central Circle-2(2), Mumbai स्थायी लेखा िं./PAN No. AACCT…

DCIT CC 2(2), Mumbai vs. Tanish Projects P.Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are dismissed as infructuous

ITA 1928/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Aug 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita Nos. 2117 & 2118 /Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) Tanish Estate Developers Pvt. Ltd. & …… (Apilaaqai- / Appellant) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4Th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 Vs. The Dy. Commissioner Of Income Tax, …… (P`%Yaqaai- / Respondent) Central Circle-2(2), Mumbai स्थायी लेखा िं./Pan No. Aacct8448C Aayakr Apila Sam./ Ita No. 1921 & 1928/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) The Dy. Commissioner Of Income Tax, …… (Apilaaqai- / Appellant) Central Circle-2(2), Pratishtha Bhavan, 8 Th Floor, M.K. Road, Mumbai-400 020 Vs. Tanish Estate Developers Pvt. Ltd. & …… (P`%Yaqaai- / Respondent) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4Th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 अपीलाथी की ओर े / Appellant By : Shri Prakash Jhunjhunwala, Ar प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 08-08-2018 घोषणा की तारीख / Date Of Pronouncement : 24-08-2018

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri
Section 131Section 132Section 142(1)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA Nos. 2117 & 2118 /Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) Tanish Estate Developers Pvt. Ltd. & …… (ApIlaaqaI- / Appellant) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 Vs. The Dy. Commissioner of Income Tax, …… (p`%yaqaaI- / Respondent) Central Circle-2(2), Mumbai स्थायी लेखा िं./PAN No. AACCT…

DCIT CC 2(2), Mumbai vs. Tanish Estate Developers P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are dismissed as infructuous

ITA 1921/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Aug 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita Nos. 2117 & 2118 /Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) Tanish Estate Developers Pvt. Ltd. & …… (Apilaaqai- / Appellant) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4Th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 Vs. The Dy. Commissioner Of Income Tax, …… (P`%Yaqaai- / Respondent) Central Circle-2(2), Mumbai स्थायी लेखा िं./Pan No. Aacct8448C Aayakr Apila Sam./ Ita No. 1921 & 1928/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2011-12) The Dy. Commissioner Of Income Tax, …… (Apilaaqai- / Appellant) Central Circle-2(2), Pratishtha Bhavan, 8 Th Floor, M.K. Road, Mumbai-400 020 Vs. Tanish Estate Developers Pvt. Ltd. & …… (P`%Yaqaai- / Respondent) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4Th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 अपीलाथी की ओर े / Appellant By : Shri Prakash Jhunjhunwala, Ar प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 08-08-2018 घोषणा की तारीख / Date Of Pronouncement : 24-08-2018

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri
Section 131Section 132Section 142(1)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA Nos. 2117 & 2118 /Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) Tanish Estate Developers Pvt. Ltd. & …… (ApIlaaqaI- / Appellant) Tanish Projects Pvt. Ltd. 61/62, Gaya Buildings, 4th Floor, 109, Y.M. Road, Masjid (West), Mumbai-400 003 Vs. The Dy. Commissioner of Income Tax, …… (p`%yaqaaI- / Respondent) Central Circle-2(2), Mumbai स्थायी लेखा िं./PAN No. AACCT…

Sh. Ramesh Mittal, Panchkula vs. ACIT, Chandigarh

Appeals of the assessee are hereby allowed

ITA 996/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh11 Jun 2018AY 2005-06

Bench: Shri Sanjay Garg & Dr.B.R.R.Kumar

For Appellant: Shri Neeraj JainFor Respondent: Shri Manu Malik, CIT (DR)
Section 132Section 143(1)Section 143(2)Section 153Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr.B.R.R.KUMAR, ACCOUNTANT MEMBER ITA Nos. 996 & 233/CHD/2014 A.Y: 2005-06 & 2006-07 Shri Ramesh Mittal, Vs The ACIT, House No. 515, Central Circle-II, Sector 16, Chandigarh. Panchkula. PAN : AFSPM4366A (Appellant) (Respondent) Appellant by : Shri Neeraj Jain Respondent by : Shri Manu Malik, CIT (DR) Date of Hearing : 07.06.2018 Date of Pronouncement :11.06.2018 O R D E R Per Bench The above captioned appeals have been filed by the assessee against the order of the Commissioner of Income Tax (Appeal…

Sh. Tarsem Singla, Ludhiana vs. DCIT, Ludhiana

ITA 369/CHANDI/2014[2007-08]Status: DisposedITAT Chandigarh21 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2007-08 (U/S 263) Mr Amarjeet Dhall, Vs. The Cit, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana Pan No. Abmpd5923E Assessment Year : 2007-08 [U/S 153A / 143(3)]

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. Gulshan Raj, CIT DR
Section 132Section 143(3)Section 153ASection 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2007-08 (u/s 263) Mr Amarjeet Dhall, Vs. The CIT, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana PAN No. ABMPD5923E Assessment Year : 2007-08 [U/s 153A / 143(3)] Mr Amarjeet Dhall, Vs. The DCIT (CC-1), 2350,Dugri Urban Estate, Ludhiana Phase I, Ludhiana PAN No. ABMPD5923E Appellant by : Sh. Parikshit Aggarwal, CA Respondent by : Sh. Gulshan Raj, CIT DR Assessment Year : 2007-08 (u/s 263) Shri Tarsem Singla, Vs. The CIT (Centra…

Mr. Amarjeet Dhall, Ludhiana vs. CIT, Ludhiana

ITA 366/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh21 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2007-08 (U/S 263) Mr Amarjeet Dhall, Vs. The Cit, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana Pan No. Abmpd5923E Assessment Year : 2007-08 [U/S 153A / 143(3)]

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. Gulshan Raj, CIT DR
Section 132Section 143(3)Section 153ASection 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2007-08 (u/s 263) Mr Amarjeet Dhall, Vs. The CIT, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana PAN No. ABMPD5923E Assessment Year : 2007-08 [U/s 153A / 143(3)] Mr Amarjeet Dhall, Vs. The DCIT (CC-1), 2350,Dugri Urban Estate, Ludhiana Phase I, Ludhiana PAN No. ABMPD5923E Appellant by : Sh. Parikshit Aggarwal, CA Respondent by : Sh. Gulshan Raj, CIT DR Assessment Year : 2007-08 (u/s 263) Shri Tarsem Singla, Vs. The CIT (Centra…

M/S Oasis Distilleries Ltd., Indore vs. DCIT, CC-II, Ludhiana

The appeal of the assessee is hereby allowed

ITA 1349/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh11 May 2018AY 2009-10

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2009-10 M/S Oasis Distilleries Ltd., Vs. The Dcit, Central Circle-Ii, H.102, B-2, Metro Tower, Ludhiana Vijay Nagar, Scheme No. 54, Indore, Pan No. Aaac03509R

For Appellant: Shri Ashok Goyal, CAFor Respondent: Sh. Ashish Kumar Gupta, CIT DR
Section 132Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2009-10 M/s Oasis Distilleries Ltd., Vs. The DCIT, Central Circle-II, H.102, B-2, Metro Tower, Ludhiana Vijay Nagar, Scheme No. 54, Indore, PAN No. AAAC03509R (Appellant) (Respondent) Appellant by : Shri Ashok Goyal, CA Respondent by : Sh. Ashish Kumar Gupta, CIT DR Date of Hearing : 11.05.2018 Date of Pronouncement: 11.05.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order da…

Deputy Commissioner of Income-Tax vs. Shri Shivaji Bhagwanrao Jadhav, Pune

In the result, appeal of the assessee is allowed for statistical purposes

ITA 681/PUN/2015[2009-10]Status: DisposedITAT Pune25 Apr 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA Nos. 680 to 682/PUN/2015 िनधा"रण वष" / Assessment Years : 2008-09 to 2010-11 DCIT, Central Circle-2(1), अपीलाथ"/Appellant Pune …. Vs. Shri Shivaji Bhagwanrao Jadhav, Row H…

Shivaji Bhagwanrao Jadhav, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee is allowed for statistical purposes

ITA 699/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA Nos. 680 to 682/PUN/2015 िनधा"रण वष" / Assessment Years : 2008-09 to 2010-11 DCIT, Central Circle-2(1), अपीलाथ"/Appellant Pune …. Vs. Shri Shivaji Bhagwanrao Jadhav, Row H…

Deputy Commissioner of Income-Tax vs. Shri Shivaji Bhagwanrao Jadhav, Pune

In the result, appeal of the assessee is allowed for statistical purposes

ITA 682/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA Nos. 680 to 682/PUN/2015 िनधा"रण वष" / Assessment Years : 2008-09 to 2010-11 DCIT, Central Circle-2(1), अपीलाथ"/Appellant Pune …. Vs. Shri Shivaji Bhagwanrao Jadhav, Row H…

DCIT, CC-II, Chandigarh vs. M/S Akj Portfolio Pvt. Ltd., Chandigarh

ITA 993/CHANDI/2017[2006-07]Status: DisposedITAT Chandigarh24 Apr 2018AY 2006-07

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2006-07 The Dcit, Vs. Ms. Akj Portfolio Pvt Ltd., Central Circle-Ii, H.No.1133, Sector 22-B, Chandigarh Chandigarh Pan No. Aafca3127N

For Appellant: Shri Gulsha Raj, CIT-DRFor Respondent: Sh. Ashish Chadha
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2006-07 The DCIT, Vs. Ms. AKJ Portfolio Pvt Ltd., Central Circle-II, H.No.1133, Sector 22-B, Chandigarh Chandigarh PAN No. AAFCA3127N (Appellant) (Respondent) Appellant by : Shri Gulsha Raj, CIT-DR Respondent by : Sh. Ashish Chadha Date of Hearing : 24.04.2018 Date of Pronouncement: 24.04.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the Revenue against the order dated 31/3/2017 of the Commissione…