CIT v. Murli Agro Products Ltd.

Nazneen Farooq, Mumbai vs. D.C.I.T. Central Range - 36, Mumbai

In the result, appeals for A

Bench: Shri P K Bansal & Shri Pawan Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri P K Bansal, Vice President & Shri Pawan Singh, Judicial Member ITA No. 5198/Mum/2013 A.Y. 2003-04, ITA No. 5199/Mum/2013 A.Y. 2004-05 ITA No. 5200/Mum/2013 A.Y. 2005-06 ITA No. 5201/Mum/2013 A.Y. 2006-07 ITA No. 1458/Mum/2012 A.Y. 2007-08 ITA No. 3226/Mum/2015 A.Y. 2004-05 ITA No. 3227/Mum/2015 A.Y. 2005-06 ITA No. 3228/Mum/2015 A.Y. 2006-07 Mrs. Nazneen Farooq Sarang, DCIT Central Circle 36, 302 Shabnam Apartment, Mumbai Vs. 33, S.V.Road, Andheri (W) Mumbai 400 058 PAN BEJPS3282N (Appellant) (Respondent) For the Appellant : S/Shri P…

Rupali Bhavesh Gandhi, Mumbai vs. ACIT Cen Cir 38, Mumbai

In the result, appeals filed by assessee for all AYs are allowed

Bench: Shri Shamim Yahya & Shri Pawan Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “D”,MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6574 to 6576/Mum/2016 (Assessment Year- 2007-08 to 2009-10) Mrs. Rupali Bhavesh Gandhi DCIT-CC-6(3), 19th Floor, Air India Building, C/o SKIL House, 209, Bank Street Cross Lane, Fort, Vs. Nariman Point, Mumbai-400023 Mumbai-400021. PAN: AEIPG4028E (Appellant) (Respondent) Assessee by : Shri S.K. Mutsaddi (AR) Revenue by : Shri B. Pruseth (DR) Date of hearing : 04.10.2017 Date of Pronouncement : 04.10.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SIN…

Rupali Bhavesh Gandhi, Mumbai vs. ACIT Cen Cir 38, Mumbai

In the result, appeals filed by assessee for all AYs are allowed

Bench: Shri Shamim Yahya & Shri Pawan Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “D”,MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6574 to 6576/Mum/2016 (Assessment Year- 2007-08 to 2009-10) Mrs. Rupali Bhavesh Gandhi DCIT-CC-6(3), 19th Floor, Air India Building, C/o SKIL House, 209, Bank Street Cross Lane, Fort, Vs. Nariman Point, Mumbai-400023 Mumbai-400021. PAN: AEIPG4028E (Appellant) (Respondent) Assessee by : Shri S.K. Mutsaddi (AR) Revenue by : Shri B. Pruseth (DR) Date of hearing : 04.10.2017 Date of Pronouncement : 04.10.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SIN…

Flemingo Duty Free Shop P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Darling Properties P. Ltd., B-25, v. DCIT, CC – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078 PAN: AABCD 9425 C (Appellant) (Respondent) M/s. Flemingo DFS Pvt. Ltd. D-73/1, v. DCIT, CC – 47, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai – 400 705 PAN: AAACF 7189 G (Appellant) (Respondent) M/s. Flemingo Duty Free Shop Pvt Ltd v. DCIT, CC – 47, D-73/1, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai…

Flemingo (Dfs) P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Darling Properties P. Ltd., B-25, v. DCIT, CC – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078 PAN: AABCD 9425 C (Appellant) (Respondent) M/s. Flemingo DFS Pvt. Ltd. D-73/1, v. DCIT, CC – 47, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai – 400 705 PAN: AAACF 7189 G (Appellant) (Respondent) M/s. Flemingo Duty Free Shop Pvt Ltd v. DCIT, CC – 47, D-73/1, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai…

Darling Properties P. Ltd, Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Darling Properties P. Ltd., B-25, v. DCIT, CC – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078 PAN: AABCD 9425 C (Appellant) (Respondent) M/s. Flemingo DFS Pvt. Ltd. D-73/1, v. DCIT, CC – 47, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai – 400 705 PAN: AAACF 7189 G (Appellant) (Respondent) M/s. Flemingo Duty Free Shop Pvt Ltd v. DCIT, CC – 47, D-73/1, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai…

DCIT Cen Cir 8(1), Mumbai vs. Suresh Gaggar, Mumbai

Appeal stands dismissed

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 1292/Mum/2015 (िनधा"रण वष" / Assessment Year: 2008-09) Deputy Commissioner Of Suresh Gaggar Income Tax 302, Gaurav Apartments Central Circle-8(1) Gokuldham बनाम/ Room No. 656, 6Th Floor Goregaon (East) Vs. Aaykar Bhavan Mumbai – 400 063 M.K.Road Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Ablpg-3809-K (अपीलाथ" /Appellant) (""थ" / Respondent) :

…ITA No.1292/M/2015 Suresh Gaggar Assessment Year 2008-09 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 1292/Mum/2015 (िनधा"रण वष" / Assessment Year: 2008-09) Deputy Commissioner of Suresh Gaggar Income Tax 302, Gaurav Apartments Central Circle-8(1) Gokuldham बनाम/ Room No. 656, 6th Floor Goregaon (East) Vs. Aaykar Bhavan Mumbai – 400 063 M.K.Road Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. ABLPG-3…

DCIT Cen Cir 8(1), Mumbai vs. Ramakant Gaggar, Mumbai

In the result, the appeals of the revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. Nos.1287 to 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 to 2009-10) Dy. Commissioner of Income Vs. Shri Ramakant Gaggar tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6th floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./PAN :ABKPG9952C अऩीराथी की ओय से / Appellant by : Santanu KR.Saikia प्रत्मथी की ओय से/Respondent by :…

DCIT Cen Cir 8(1), Mumbai vs. Ramakant Gaggar, Mumbai

In the result, the appeals of the revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. Nos.1287 to 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 to 2009-10) Dy. Commissioner of Income Vs. Shri Ramakant Gaggar tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6th floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./PAN :ABKPG9952C अऩीराथी की ओय से / Appellant by : Santanu KR.Saikia प्रत्मथी की ओय से/Respondent by :…

DCIT Cen Cir 8(1), Mumbai vs. Ramakant Gaggar, Mumbai

In the result, the appeals of the revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. Nos.1287 to 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 to 2009-10) Dy. Commissioner of Income Vs. Shri Ramakant Gaggar tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6th floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./PAN :ABKPG9952C अऩीराथी की ओय से / Appellant by : Santanu KR.Saikia प्रत्मथी की ओय से/Respondent by :…

DCIT Cen Cir 8(1), Mumbai vs. Ramakant Gaggar, Mumbai

In the result, the appeals of the revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. Nos.1287 to 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 to 2009-10) Dy. Commissioner of Income Vs. Shri Ramakant Gaggar tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6th floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./PAN :ABKPG9952C अऩीराथी की ओय से / Appellant by : Santanu KR.Saikia प्रत्मथी की ओय से/Respondent by :…

Ramesh Sumermal Shah, Mumbai vs. DCIT Cir 36, Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri Saktijit Dey & Shri Rajesh Kumarसर्वश्री सक्तिक्िि डे, न्याययक सदस्य एवुं रािेश कुमार, ऱेखा सदस्य आमकय अऩीर सं./I.T.A. No.414/Mum/2010 (यनधावरण र्र्व / Assessment Years : 2001-02) Shri Ramesh Sumermal Shah, बनाम/ Dy. Commissioner Of Income Tax 220, Commerce House, Circle 36, Vs. 140 N M Road, Fort, 11/43, Ground Floor, Aayakar Bhavan, Mumbai-400023 M K Road, Mumbai-400020 स्थायी ऱेखा सं./ Pan : Aagps9863H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri Nishit Gandhi प्रत्मथी की ओय से/ Respondent By : Shri Prawin Kumar सुनवाई की तायीख / Date Of Hearing :28.4.2016 घोषणा की तायीख /Date Of Pronouncement :28 .11.2016 आदेश / O R D E R Per Rajesh Kumarthis Is An Appeal By The Assessee Against Order Dated 13/11/2009 Of Ld. Cit(Appeals)-41 Mumbai For The Assessment Year 2001-02 Passed Against The Assessment Framed By The Ao U/S 143(3) R.W.S. 153A Of The Income Tax Act (Hereinafter Called The Act). 2. The Grounds Raised By The Assessee Are As Under:- “On The Facts & In The Circumstances Of The Case He Ld. Cit(A) Has Erred In Law In Confirming The Addition Of Rs.2,25,00,000/- Made By The Ao On Disbelieving Gift Received By The Appellant”

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER सर्वश्री सक्तिक्िि डे, न्याययक सदस्य एवुं रािेश कुमार, ऱेखा सदस्य आमकय अऩीर सं./I.T.A. No.414/Mum/2010 (यनधावरण र्र्व / Assessment Years : 2001-02) Shri Ramesh Sumermal Shah, बनाम/ Dy. Commissioner of Income Tax 220, Commerce House, Circle 36, Vs. 140 N M Road, Fort, 11/43, Ground Floor, Aayakar Bhavan, Mumbai-400023 M K Road, Mumbai-400020 स्थायी ऱेखा सं./ PAN : AAGPS9863H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथ…

Pratyaksha Properties P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

…i) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22- 01-2014 being ITA No…

Pratyaksha Properties P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

…i) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22- 01-2014 being ITA No…

Oleander Farms P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal of the assessee is allowed in terms indicated hereinabove

Bench: Transfer Of File To The Ao Of The Assessee. 3. Rival Contentions Have Been Heard & Record Perused.

…TAT Mumbai Bench in the case of Anil P. Khirnani vs. DCIT - ITA No. 2855 to 2860/Mum/2008 dated 23-02-2010.  ITAT .Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189.  High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172.  ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118  Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25.  ITAT Pune Bench incase of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627.  Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22-01- 2014 being ITA No. 879/M/…

Abhishek Lodha, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result both the appeals are allowed

…i) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 21 ITA No. 4910-2015 (A.Y. 2007-08) Abhishek Lodha, Mumbai v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the c…

Vina Viren Ahuja, Mumbai vs. DCIT CC 47, Mumbai

In the result, both the appeals filed by assessee are allowed

Bench: Shri Jason P. Boaz (Am) & Shri Sandeep Gosain (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Jason P. Boaz (AM) & Shri Sandeep Gosain (JM) I.T.A. No. 3522/Mum/2014 (Assessment Year 2004-05) I.T.A. No. 3523/Mum/2014 (Assessment Year 2008-09) M/s. Vina Viren Ahuja Vs. DCIT CC-47 1, Neelkantha Mumbai Road No. 6 Chembur Mumbai-400 071. (Appellant) (Respondent) PAN No.AAACPA4809M Assessee by Shri J.P. Bairagra Department by Shri G.M. Doss Date of Hearing 5.8.2016 Date of Pronouncement 21.9.2016 O R D E R Per Sandeep Gosain, JM :- Both these appeals are filed by the assessee against the order of learned CIT(A) for A.Y. 2004-05 & 2008-…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

…i) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22-01- 2014 being ITA No…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

…i) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22-01- 2014 being ITA No…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

…i) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 viii) Mumbai Tribunal in the case of Nikki Agarwal vs. ACIT dated 22-01- 2014 being ITA No…