CIT v. Naresh Kumar Agarwal

53 Taxmann.com 306High Court2015#740 most cited

What is CIT v. Naresh Kumar Agarwal authority for?

A statement recorded under Section 132(4) during a search operation is akin to a statement under Section 162 of Cr.P.C. and cannot be treated as a proven fact or clinching evidence on its own, serving merely as a basis for further investigation.

137

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. Naresh Kumar Agarwal · Section 132(4) statement · evidentiary value · search and seizure · not proven fact · 162 Cr.P.C. · voluntary admission · retracted statement · surrender of income

Sections most often in play

Section 143(3)Section 132(4)Section 68Section 131Section 132Section 133ASection 147Section 148

Issues it is cited on

voluntary admissionsection 94section 158b(b)section 268asurrender of incomesection 158bb(1)retracted statementstatement under section 132(4)legal expensesshell companysection 158bbsection 158bc

Judgments citing CIT v. Naresh Kumar Agarwal

Assistant Commissioner of Income Tax, Central Circle-3, Jaipur vs. Shri Nitin Kedia, Jaipur

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 286/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Jun 2019AY 2015-16
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 131Section 132Section 132(1)Section 133ASection 143(3)Section 153ASection 19

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 124 to 126/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2015-16 to 2017-18 Shri Nirmal Kumar Kedia, cuke The Deputy Commissioner of Vs. Shop No. 8-9, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:…

Nitin Kedia, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

ITA 128/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Jun 2019AY 2015-16
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(1)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 128/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 Nitin Kedia, cuke The Deputy Commissioner of Vs. Shop No. 10-11, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMGPK 4040 A vihykFkhZ@Appella…

M/S. Kedia Real Estate LLP, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

ITA 127/JPR/2019[2017-18]Status: DisposedITAT Jaipur03 Jun 2019AY 2017-18
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(1)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 128/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 Nitin Kedia, cuke The Deputy Commissioner of Vs. Shop No. 10-11, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMGPK 4040 A vihykFkhZ@Appella…

Shri Nirmak Kumar Kedia, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 126/JPR/2019[2017-18]Status: DisposedITAT Jaipur03 Jun 2019AY 2017-18
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 131Section 132Section 132(1)Section 133ASection 143(3)Section 153ASection 19

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 124 to 126/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2015-16 to 2017-18 Shri Nirmal Kumar Kedia, cuke The Deputy Commissioner of Vs. Shop No. 8-9, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:…

Shri Nirmal Kumar Kedia, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 125/JPR/2019[2016-17]Status: DisposedITAT Jaipur03 Jun 2019AY 2016-17
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 131Section 132Section 132(1)Section 133ASection 143(3)Section 153ASection 19

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 124 to 126/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2015-16 to 2017-18 Shri Nirmal Kumar Kedia, cuke The Deputy Commissioner of Vs. Shop No. 8-9, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:…

Shri Nirmal Kumar Kedia, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 124/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Jun 2019AY 2015-16
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 131Section 132Section 132(1)Section 133ASection 143(3)Section 153ASection 19

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 124 to 126/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2015-16 to 2017-18 Shri Nirmal Kumar Kedia, cuke The Deputy Commissioner of Vs. Shop No. 8-9, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 4966/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Jan 2019AY 2007-08

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 4964, 4965 & 4966/Del./2012 Assessment Years: 2005-06, 2006-07 & 2007-08 B.R. Associates Pvt. Ltd., 10, Essel vs. ACIT, Central Circle 16, House, Asaf Ali Road, New Delhi. New Delhi. PAN-AAACB 1067H (Appellant) (Respondent) Appellant by Sh. Rajiv Saxena, Advocate Sh. Shyam Sunder, A.R. Respondent by Sh. Rajesh Kumar Gupta, CIT/DR Date of Hearing 26.11.2018 Date of Pronouncement 10.01.2019 ORDER Per L.P. Sahu, A.M.: All these appeals have been filed by…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 4965/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Jan 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 4964, 4965 & 4966/Del./2012 Assessment Years: 2005-06, 2006-07 & 2007-08 B.R. Associates Pvt. Ltd., 10, Essel vs. ACIT, Central Circle 16, House, Asaf Ali Road, New Delhi. New Delhi. PAN-AAACB 1067H (Appellant) (Respondent) Appellant by Sh. Rajiv Saxena, Advocate Sh. Shyam Sunder, A.R. Respondent by Sh. Rajesh Kumar Gupta, CIT/DR Date of Hearing 26.11.2018 Date of Pronouncement 10.01.2019 ORDER Per L.P. Sahu, A.M.: All these appeals have been filed by…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 4964/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Jan 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 4964, 4965 & 4966/Del./2012 Assessment Years: 2005-06, 2006-07 & 2007-08 B.R. Associates Pvt. Ltd., 10, Essel vs. ACIT, Central Circle 16, House, Asaf Ali Road, New Delhi. New Delhi. PAN-AAACB 1067H (Appellant) (Respondent) Appellant by Sh. Rajiv Saxena, Advocate Sh. Shyam Sunder, A.R. Respondent by Sh. Rajesh Kumar Gupta, CIT/DR Date of Hearing 26.11.2018 Date of Pronouncement 10.01.2019 ORDER Per L.P. Sahu, A.M.: All these appeals have been filed by…

ACIT, New Delhi vs. Smt. Anuradha Dutt Munjal, New Delhi

In the result, all the 03 appeals filed by the Revenue stand dismissed

ITA 6321/DEL/2015[2012-13]Status: DisposedITAT Delhi10 Dec 2018AY 2012-13

Bench: Sh. H.S. Sidhu & Sh. L.P. Sahuassessment Year: 2012-13

Section 131Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2012-13 ACIT, CENTRAL CIRCLE-17, Vs. BRAHM DATT, ROOM NO. 103, HALL NO. 1, M-16, GREATER KAILASH, 1ST FLOOR, ARA CENTRE, PART-I, JHANDEWALAN EXTN., NEW DELHI – 110 048 NEW DELHI (PAN: ADNPD9666R) (Appellant) (Respondent) Assessment Year: 2012-13 ACIT, CENTRAL CIRCLE-17, Vs. USHA BHATT, ROOM NO. 103, HALL NO. 1, A-18, GEETANJALI ENCLAVE, 1ST FLOOR, ARA CENTRE, MALVIYA NAGAR, JHANDEWALAN EXTN., NEW DELHI NEW DELHI (PAN: ADNPD9688F) (Appellant) (Respondent)…

ACIT, New Delhi vs. Smt. Usha Bhatt, New Delhi

In the result, all the 03 appeals filed by the Revenue stand dismissed

ITA 6320/DEL/2015[2012-13]Status: DisposedITAT Delhi10 Dec 2018AY 2012-13

Bench: Sh. H.S. Sidhu & Sh. L.P. Sahuassessment Year: 2012-13

Section 131Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2012-13 ACIT, CENTRAL CIRCLE-17, Vs. BRAHM DATT, ROOM NO. 103, HALL NO. 1, M-16, GREATER KAILASH, 1ST FLOOR, ARA CENTRE, PART-I, JHANDEWALAN EXTN., NEW DELHI – 110 048 NEW DELHI (PAN: ADNPD9666R) (Appellant) (Respondent) Assessment Year: 2012-13 ACIT, CENTRAL CIRCLE-17, Vs. USHA BHATT, ROOM NO. 103, HALL NO. 1, A-18, GEETANJALI ENCLAVE, 1ST FLOOR, ARA CENTRE, MALVIYA NAGAR, JHANDEWALAN EXTN., NEW DELHI NEW DELHI (PAN: ADNPD9688F) (Appellant) (Respondent)…

ACIT, New Delhi vs. Shri Brahm Dutt, New Delhi

In the result, all the 03 appeals filed by the Revenue stand dismissed

ITA 6318/DEL/2015[2012-13]Status: DisposedITAT Delhi10 Dec 2018AY 2012-13

Bench: Sh. H.S. Sidhu & Sh. L.P. Sahuassessment Year: 2012-13

Section 131Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2012-13 ACIT, CENTRAL CIRCLE-17, Vs. BRAHM DATT, ROOM NO. 103, HALL NO. 1, M-16, GREATER KAILASH, 1ST FLOOR, ARA CENTRE, PART-I, JHANDEWALAN EXTN., NEW DELHI – 110 048 NEW DELHI (PAN: ADNPD9666R) (Appellant) (Respondent) Assessment Year: 2012-13 ACIT, CENTRAL CIRCLE-17, Vs. USHA BHATT, ROOM NO. 103, HALL NO. 1, A-18, GEETANJALI ENCLAVE, 1ST FLOOR, ARA CENTRE, MALVIYA NAGAR, JHANDEWALAN EXTN., NEW DELHI NEW DELHI (PAN: ADNPD9688F) (Appellant) (Respondent)…

Sh. Didar Singh S/O Sh. Prem Singh, Kapurthala vs. The Dy. Commissioner of Income Tax, Kapurthala

In the result, the assessee succeeds

ITA 542/ASR/2016[2008-09]Status: DisposedITAT Amritsar29 May 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09

For Appellant: Sh. Harminder Syal (Ld. Adv.)For Respondent: Sh. Rajeev Gubgotra (Ld. DR)
Section 250(6)Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.542(Asr)/2016 Assessment Year:2008-09 Sh. Didar Singh Vs. Dy. CIT S/o Sh. Prem Singh Ward-1, Phagwara Nakodar Chowk, Canara Bank Distt. Kapurthala Building, Hadiabad Phagwara, Distt. Kapurthala PAN:BBYPS2242G (Appellant) (Respondent) Appellant by: Sh. Harminder Syal (Ld. Adv.) Respondent by: Sh. Rajeev Gubgotra (Ld. DR) Date of hearing: 05.03.2018 Date of pronouncement: 29.05.2018 ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Asse…

ACIT Cen Cir 32, Mumbai vs. Pravin B. Bhandarkar, Mumbai

ITA 6672/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

ACIT Cen Cir 32, Mumbai vs. Prakash B Bhandarkar, Mumbai

ITA 6671/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

Asst CIT Cen Cir 32, Mumbai vs. Pandoo P. Naig, Mumbai

ITA 7364/MUM/2011[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

Pandurang Naig, Mumbai vs. Asst CIT Cen Cir 32, Mumbai

ITA 7089/MUM/2011[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…