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 366,005 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.

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

ITA 2665/MUM/2022[2013-14]Status: HeardITAT Mumbai28 Feb 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21 The DCIT, Central Circle-5(1), M/s Skyway Infra Projects Pvt. Room No. 1928, 19th floor, Air Ltd., India Building, Vs. 301, Gitanjali Arcade, Nehru Nariman Point, Road, Vile Parle (E), Mumbai-400021. Mumbai-400057. PAN No. AAMCS 3356 G Appellant Responden…

Dy CIT Cent. Cir 6(4), Mumbai vs. M/S. Airmid Aviation Services Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 98/MUM/2022[2011-12]Status: DisposedITAT Mumbai17 Feb 2023AY 2011-12

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner Of Income Tax, Central Circle – 6(4), Room No.1925, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New Delhi -110 001. Pan:Aagca-4214-K ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Smt. Shailja Rai ""तवाद" "वारा/Respondent By : S/Shri K.Gopal & Om Kandalkar सुनवाई क" "त"थ/ Date Of Hearing : 14/02/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 17/02/2023 आदेश/ Order

For Appellant: Smt. Shailja RaiFor Respondent: S/Shri K.Gopal & Om Kandalkar
Section 132Section 153CSection 69Section 69A

…आयकर अपील"य अ"धकरण मुंबई पीठ “ए ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी भगीरथ माल "बयानी, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(4), Room No.1925, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New…

Dy.CIT Cent. Cir 6(4), Mumbai vs. Airmid Aviation Services Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 1426/MUM/2022[2015-16]Status: DisposedITAT Mumbai17 Feb 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner Of Income Tax, Central Circle – 6(4), Room No.1925, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New Delhi -110 001. Pan:Aagca-4214-K ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Smt. Shailja Rai ""तवाद" "वारा/Respondent By : S/Shri K.Gopal & Om Kandalkar सुनवाई क" "त"थ/ Date Of Hearing : 14/02/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 17/02/2023 आदेश/ Order

For Appellant: Smt. Shailja RaiFor Respondent: S/Shri K.Gopal & Om Kandalkar
Section 132Section 153CSection 69Section 69A

…आयकर अपील"य अ"धकरण मुंबई पीठ “ए ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी भगीरथ माल "बयानी, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(4), Room No.1925, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New…

Dy.CIT Cent. Cir 6(4), Mumbai vs. Airmid Aviation Services Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 102/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Feb 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner Of Income Tax, Central Circle – 6(4), Room No.1925, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New Delhi -110 001. Pan:Aagca-4214-K ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Smt. Shailja Rai ""तवाद" "वारा/Respondent By : S/Shri K.Gopal & Om Kandalkar सुनवाई क" "त"थ/ Date Of Hearing : 14/02/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 17/02/2023 आदेश/ Order

For Appellant: Smt. Shailja RaiFor Respondent: S/Shri K.Gopal & Om Kandalkar
Section 132Section 153CSection 69Section 69A

…आयकर अपील"य अ"धकरण मुंबई पीठ “ए ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी भगीरथ माल "बयानी, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 98/मुं/ 2022 ("न.व. 2011-12) आअसं. 102/मुं/ 2022 ("न.व. 2017-18) आअसं. 1426/मुं/ 2022 ("न.व. 2015-16) Dy. Commissioner of Income Tax, Central Circle – 6(4), Room No.1925, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ" /Appellant बनाम Vs. Airmid Aviation Services Limited, M-62 & 63, First Floor, Connaught Place, New…

Essel Mining & Industries Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Circle-1(4), Mumbai

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1970/MUM/2022[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. CIT, Central Circle-1(4), Industry House, 18th floor, 10, 9th floor, Old CGO Building, Camac Street, Vs. MK Road, Kolkata-700017. Mumbai-400020. PAN No. AAACE 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 JCIT, Central Circle-1(4), M/s Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9th Floor, Old CGO Vs. Industry House, 18th floo…

Essel Mining & Industries Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(4), Mumbai

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1020/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. CIT, Central Circle-1(4), Industry House, 18th floor, 10, 9th floor, Old CGO Building, Camac Street, Vs. MK Road, Kolkata-700017. Mumbai-400020. PAN No. AAACE 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 JCIT, Central Circle-1(4), M/s Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9th Floor, Old CGO Vs. Industry House, 18th floo…

DCIT-CC 3(2), Mumbai vs. Aniruddha N Malpani, Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 4124/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

DCIT-CC3(2), Mumbai vs. Anjali A Malpani, Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 4118/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

Aniruddha N. Malpani, Mumbai vs. DCIT- CC - 3 (2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 3929/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

Anjali A. Malpani, Mumbai vs. DCIT- CC- 3(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 3922/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/wFor Respondent: Shri R.S. Srivastav
Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3922/Mum./2019 (Assessment Year : 2015–16) Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar Shahid Bhagat Singh Road ……………. Appellant Near Colaba Bus Station Mumbai 400 005 PAN – AAHPM0693E v/s Dy. Commissioner of Income Tax …………….Respondent Central Circle–3(2), Mumbai ITA no.4118/Mum./2019 (Assessment Year : 2015–16) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Smt. Anjali A. Malpani 603, 6th Floor, Jamuna Sagar ……………

DCIT, CC - 2(4), Mumbai vs. Mishal Nickunj Shah Shri. L/H. of Late Nickunj Gunvantrai Shah, Mumbai

Accordingly, grounds raised by the revenue are dismissed

ITA 2312/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Rakesh Garg
Section 10(38)Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.2312, 2311 & 2356/MUM/2022 (A.Ys.2014-15, 2015-16 & 2017-18) DCIT – Central Circle – 2(4) v. Shri Mishal Nickunj Shah Room No. 802, 8th Floor {L/H of Late Shri NickunjGunvantrai Shah} 22/23, Krishna Mahal Prathishtha Bhavan, M.K. Road Netaji Subhash Road, Marine Drive Mumbai - 400020 Mumbai - 400020 PAN: ALVPS2634L (Appellant) (Respondent) C.O. Nos. 138, 139 & 140/MUM/2022 [ARISING OUT OF ITA NOs. 2312, 2311 & 2356/MUM/2022 (A.Ys. 2014-15,…

DCIT, CC - 2(4), Mumbai vs. Mishal Nickunj Shah Shri. L/H. of Late Nickunj Gunvantrai Shah, Mumbai

Accordingly, grounds raised by the revenue are dismissed

ITA 2311/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Dec 2022AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Rakesh Garg
Section 10(38)Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.2312, 2311 & 2356/MUM/2022 (A.Ys.2014-15, 2015-16 & 2017-18) DCIT – Central Circle – 2(4) v. Shri Mishal Nickunj Shah Room No. 802, 8th Floor {L/H of Late Shri NickunjGunvantrai Shah} 22/23, Krishna Mahal Prathishtha Bhavan, M.K. Road Netaji Subhash Road, Marine Drive Mumbai - 400020 Mumbai - 400020 PAN: ALVPS2634L (Appellant) (Respondent) C.O. Nos. 138, 139 & 140/MUM/2022 [ARISING OUT OF ITA NOs. 2312, 2311 & 2356/MUM/2022 (A.Ys. 2014-15,…

DCIT Cir 4(2) (1), Mumbai vs. M/S. Gemini Engi Fab Ltd, Mumbai

ITA 1457/MUM/2022[2011-12]Status: DisposedITAT Mumbai22 Dec 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singhassessment Year: 2011-12

For Appellant: Shri Rutuja Pawar, A.RFor Respondent: Shri Ashok Kumar Kardam, D.R
Section 144Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2011-12 Dy. Commissioner of M/s. Gemini Engi Fab Income Tax, Ltd., Circle 4(2)(1), 501, Palm Spring, Vs. Room No.642, 6th Floor, Link Road, Aayakar Bhavan, Malad (E), M.K. Road, Mumbai – 400 064 Mumbai - 400020 PAN: AAACG7948N (Appellant) (Respondent) Present for: Assessee by : Shri Rutuja Pawar, A.R. Shri Hetal Laghve, A.R. Revenue by : Shri Ashok Kumar Kardam, D.R. Date of Hearing : 04 . 10 . 2022 Date of Pronouncement : 22 . 12 . 2022 O R D E R…

Deputy Commissioner of Income Tax, 3(3)(1), Mumbai vs. M/S Jinesh Ashwinkumar Matalia, Mumbai

In the result, the appeals of the revenue i

ITA 1324/MUM/2022[2015-2016]Status: DisposedITAT Mumbai16 Dec 2022AY 2015-2016

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Shailesh ParmarFor Respondent: Hemantkumar Chimanlal
Section 132Section 153CSection 69C

…ITA Nos. 132 to1324/Mum/2022 & C.O. 117 to 120/Mum/2022 1 Deputy Commissioner of Income Tax-3(3)(1) Vs. M/s Jinesh Ashwinkumar Matalia IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 1321 to 1324/Mum/2022 (A.Ys.2011-12 to 2013-14 & 2015-16) Deputy Commissioner of Vs. M/s Jinesh Ashwinkumar Income Tax-3(3)(1) Matalia, Adarsh Classic Room No. 668, Aaykar A-302, Adarsh Vihar, Bhavan, M.K. Road, Off Marve Road Malad (W) Churchgate, Mumbai 400064 400020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AGIPM8067F Appellan…

Deputy Commissioner of Income Tax, 3(3)(1)., Mumbai vs. M/S Jinesh Ashwingkumar Matalia, Mumbai

In the result, the appeals of the revenue i

ITA 1321/MUM/2022[2011-2012]Status: DisposedITAT Mumbai16 Dec 2022AY 2011-2012

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Shailesh ParmarFor Respondent: Hemantkumar Chimanlal
Section 132Section 153CSection 69C

…ITA Nos. 132 to1324/Mum/2022 & C.O. 117 to 120/Mum/2022 1 Deputy Commissioner of Income Tax-3(3)(1) Vs. M/s Jinesh Ashwinkumar Matalia IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 1321 to 1324/Mum/2022 (A.Ys.2011-12 to 2013-14 & 2015-16) Deputy Commissioner of Vs. M/s Jinesh Ashwinkumar Income Tax-3(3)(1) Matalia, Adarsh Classic Room No. 668, Aaykar A-302, Adarsh Vihar, Bhavan, M.K. Road, Off Marve Road Malad (W) Churchgate, Mumbai 400064 400020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AGIPM8067F Appellan…

Virambhai Purshotamdas Patel, Mumbai vs. DCIT, CC- 5(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7341/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Bhavesh Kumar Patel, Mumbai vs. DCIT, CC - 5(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7337/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Govindbhai Tribhuvandas Patel, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-5(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7329/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Alkesh Patel (Prop. of M/S Umiya Gems), Mumbai vs. Income Tax 19(1)(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7325/MUM/2018[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…