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 366,339 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.

Kamlashri Developers, Mumbai vs. DCIT (3)(4) CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4346/MUM/2019[2010-1]Status: DisposedITAT Mumbai30 Aug 2022

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IIN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 4345/Mum/2019 (A.Y. 2009-10) ITA No. 4347/Mum/2019 (A.Y. 2011-12) ITA No. 4349/Mum/2019 (A.Y. 2013-14) Kamla Shri Developers, Ground Floor, Shanti Vimal, P.M. Road, Vile Parle(East), Mumbai-400057 PAN: AAIFK6812E ...... Appellant Vs. Dy.CIT, CC-3(4), 19th Floor, Air India Building, Nariman Point, Mumbai-400021. ..... Respondent : Shri Rashmikant Modi Appellant by : Ms. Ketki Rajeshirke Respondent by : Sh. Vinay Sinha, CIT- DR : 15/07/2022 Date of hearing Date of…

Kamlashri Developers, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4345/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IIN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 4345/Mum/2019 (A.Y. 2009-10) ITA No. 4347/Mum/2019 (A.Y. 2011-12) ITA No. 4349/Mum/2019 (A.Y. 2013-14) Kamla Shri Developers, Ground Floor, Shanti Vimal, P.M. Road, Vile Parle(East), Mumbai-400057 PAN: AAIFK6812E ...... Appellant Vs. Dy.CIT, CC-3(4), 19th Floor, Air India Building, Nariman Point, Mumbai-400021. ..... Respondent : Shri Rashmikant Modi Appellant by : Ms. Ketki Rajeshirke Respondent by : Sh. Vinay Sinha, CIT- DR : 15/07/2022 Date of hearing Date of…

Kamlashri Developers, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4344/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IIN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 4345/Mum/2019 (A.Y. 2009-10) ITA No. 4347/Mum/2019 (A.Y. 2011-12) ITA No. 4349/Mum/2019 (A.Y. 2013-14) Kamla Shri Developers, Ground Floor, Shanti Vimal, P.M. Road, Vile Parle(East), Mumbai-400057 PAN: AAIFK6812E ...... Appellant Vs. Dy.CIT, CC-3(4), 19th Floor, Air India Building, Nariman Point, Mumbai-400021. ..... Respondent : Shri Rashmikant Modi Appellant by : Ms. Ketki Rajeshirke Respondent by : Sh. Vinay Sinha, CIT- DR : 15/07/2022 Date of hearing Date of…

Kamla Ankur Developer, Mumbai vs. DCIT (3)(4), CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4224/MUM/2019[2013-14]Status: DisposedITAT Mumbai30 Aug 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3) (4) -CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4223/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Aug 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3) (4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4222/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2022AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3) (4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4221/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3)(4) CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4220/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3)(4), CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4219/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Shubham Estate, Mumbai vs. DCIT- CC -(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4217/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.4215 To 4218 & 1577 & 1579/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2012-13 & 2014-15) Kamla Shubham Estate बिधम/ Dcit Central Circle (3)(4) Ground Floor, Shanti Vimal, 19Th Floor, Air India Vs. P.M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk6226E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Orders Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2011-12 & Dated 11.02.2019 For Ays 2012-13 & 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.4215 to 4218 & 1577 & 1579/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2012-13 & 2014-15) Kamla Shubham Estate बिधम/ DCIT Central Circle (3)(4) Ground Floor, Shanti Vimal, 19th Floor, Air India Vs. P.M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK6226E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुनवाईकीतारीख…

Kamla Shubham Estate, Mumbai vs. DCIT- CC -(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4215/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.4215 To 4218 & 1577 & 1579/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2012-13 & 2014-15) Kamla Shubham Estate बिधम/ Dcit Central Circle (3)(4) Ground Floor, Shanti Vimal, 19Th Floor, Air India Vs. P.M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk6226E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Orders Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2011-12 & Dated 11.02.2019 For Ays 2012-13 & 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.4215 to 4218 & 1577 & 1579/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2012-13 & 2014-15) Kamla Shubham Estate बिधम/ DCIT Central Circle (3)(4) Ground Floor, Shanti Vimal, 19th Floor, Air India Vs. P.M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK6226E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुनवाईकीतारीख…

Kamla Landmarc Infra, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1632/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1626 to 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 to 2014-15) Kamla Landmarc Infra बिधम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFK9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाई की तारीख / Date of…

Kamla Landmarc Infra, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1631/MUM/2019[2013-14]Status: DisposedITAT Mumbai30 Aug 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1626 to 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 to 2014-15) Kamla Landmarc Infra बिधम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFK9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाई की तारीख / Date of…

Kamla Landmarc Infra, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1630/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Aug 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1626 to 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 to 2014-15) Kamla Landmarc Infra बिधम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFK9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाई की तारीख / Date of…

Kamla Landmarc Infra, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1629/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2022AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1626 to 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 to 2014-15) Kamla Landmarc Infra बिधम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFK9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाई की तारीख / Date of…

Kamla Landmarc Infra, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1628/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1626 to 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 to 2014-15) Kamla Landmarc Infra बिधम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFK9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाई की तारीख / Date of…

Kamla Landmarc Infra, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1627/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1626 to 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 to 2014-15) Kamla Landmarc Infra बिधम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFK9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाई की तारीख / Date of…

Kamla Landmarc Infra, Mumbai vs. DCIT (3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1626/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1626 to 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 to 2014-15) Kamla Landmarc Infra बिधम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFK9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाई की तारीख / Date of…

Kamla Park Developers, Mumbai vs. DCIT (3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2009-10,

ITA 1618/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2022AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1616 To 1618 & 1620 To 1621/Mum/2019 (निर्धारण वर्ा / Assessment Years:2009-10 To 2011-12, 2013-14 & 2014-15) Kamla Park Developers बनाम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahfk7627G (अपीलधथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुिवधई की तधरीख / Date Of Hearing: 15/07/2022 घोर्णध की तधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 07.01.2019 For A.Y. 2009-10 To 2011-12, 2013-14 & 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1616 to 1618 & 1620 to 1621/Mum/2019 (निर्धारण वर्ा / Assessment Years:2009-10 to 2011-12, 2013-14 & 2014-15) Kamla Park Developers बनाम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAHFK7627G (अपीलधथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sin…

Kamla Park Developers, Mumbai vs. DCIT (3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2009-10,

ITA 1616/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1616 To 1618 & 1620 To 1621/Mum/2019 (निर्धारण वर्ा / Assessment Years:2009-10 To 2011-12, 2013-14 & 2014-15) Kamla Park Developers बनाम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahfk7627G (अपीलधथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुिवधई की तधरीख / Date Of Hearing: 15/07/2022 घोर्णध की तधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 07.01.2019 For A.Y. 2009-10 To 2011-12, 2013-14 & 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1616 to 1618 & 1620 to 1621/Mum/2019 (निर्धारण वर्ा / Assessment Years:2009-10 to 2011-12, 2013-14 & 2014-15) Kamla Park Developers बनाम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAHFK7627G (अपीलधथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sin…