How many judgments cite CIT v. Nikunj Eximp?

103 judgments on BharatTax cite CIT v. Nikunj Eximp (216 Taxmann.com 171), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Nikunj Eximp come up under?

It is most often cited in judgments turning on Section 132, Section 132(4), Section 133(6), Section 133A, Section 143(1), Section 143(3).

CIT v. Nikunj Eximp

216 Taxmann.com 171High Court2013#1054 most cited

What is CIT v. Nikunj Eximp authority for?

The Assessing Officer must consider additional evidence produced before the CIT(A) under Rule 46A and cannot reject it without proper appreciation of the facts, especially when the assessee was prevented by sufficient cause from producing it earlier.

103

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

Also referred to as

CIT v. Nikunj Eximp · Rule 46A · additional evidence · CIT(A) · Assessing Officer · sufficient cause · remand report · natural justice

Sections most often in play

Section 132 Section 132(4)Section 133(6)Section 133A Section 143(1)Section 143(3)Section 147 Section 148

Issues it is cited on

section 133(6)section 143(1)section 69c genuineness of the transaction reassessment proceedings section 148 section 147 section 143(2)section 68 business total income person

Judgments citing CIT v. Nikunj Eximp

Shri Jai Bhagwan Mittal, Mumbai vs. Income Tax Officer, Ward-2(3), Thane

In the result, appeal filed by the assessee is partly allowed

ITA 2963/MUM/2022[2009-2010]Status: DisposedITAT Mumbai21 Feb 2023AY 2009-2010

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleshri Jai Bhagwan Mittal V. Income Tax Officer – 2(3) 18/1301 Shree Shashwat Mira Ashar I.T. Park Bhayander Road, Mira Road (E) Wagle Industrial Estate Thane- 401107 Thane, Mumbai - 400604 Pan: Adlpm8443M (Appellant) (Respondent)

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Shri Jai Bhagwan Mittal v. Income Tax Officer – 2(3) 18/1301 Shree Shashwat Mira Ashar I.T. Park Bhayander Road, Mira Road (E) Wagle Industrial Estate Thane- 401107 Thane, Mumbai - 400604 PAN: ADLPM8443M (Appellant) (Respondent) Assessee Represented by : Ms. Vinita Shah Department Represented by : Shri Sourabh Kumar Rai Date of Hearing : 10.01.2023 Date of Pronouncement : 21.02.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by…

Sawailal Bhatti, Mumbai vs. ITO- 20(3)(2), Mumbai

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

ITA 3189/MUM/2022[2009-10]Status: DisposedITAT Mumbai10 Feb 2023AY 2009-10

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

Section 143(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 3189 & 3193/MUM/2022 (A.Ys: 2009-10 & 2011-12) Sawailal Surtaram Bhatti v. Income Tax Officer – 20(3)(2) 161, 4th Floor Matru Mandir, Parel Panchshil Niwas, 5th Kamathipura Mumbai – 400 007 Mumbai - 400008 PAN: AEMPB3718G (Appellant) (Respondent) Assessee Represented by : Shri Dhaval Shah Department Represented by : Ms. Mini Vinod Date of Hearing : 06.02.2023 Date of Pronouncement : 10.02.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. The…

Mbm Tubes P.Ltd, Mumbai vs. ITO 5(2)(3), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 5938/MUM/2014[2010-11]Status: DisposedITAT Mumbai15 Nov 2022AY 2010-11

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalem/S Mbm Tubes Pvt Ltd Vs. Ito – 5(2)(3) Mohanlal Jain & Co, Ca Mumbai. Office No. 10, Chartered House, Ground Floor, Dr Ch Street, Marine Lines Mumbai – 2. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcm4177L Appellant .. Respondent Appellant By : None Respondent By : Shri Chetan M. Kacha.Dr Date Of Hearing 09.11.2022 Date Of Pronouncement 21.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Passed By The Commissioner Of Income Tax (Appeals)Cit(A)-9, Mumbai Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Fallowing Grounds Of Appeal: M/S. Mbm Tubes Pvt Ltd, Mumbai. 1. On The Facts & In The Circumstances Of The Case & In Law The Honble Cit(A) Erred In Treating The Genuine Purchases As Bogus By Taking Peak Credit Of Purchase Parties Listed On Mvat Site As Un Explained Purchases Of Rs.55,80,857/- As Unexplained U/Sec69C Of The It Act & The Reasons Assigned For Doing Are Wrong & Contrary To The Provision Of Income Tax & Rules Made There Under. 2. Your Appellant Crave,Leave To Add,Alter,Amend,Or Modify Any Or All Grounds Of Appeal On Or Before The Date Of Hearing.

For Appellant: NoneFor Respondent: Shri Chetan M. Kacha.DR

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s MBM Tubes Pvt Ltd Vs. ITO – 5(2)(3) Mohanlal Jain & Co, CA Mumbai. Office No. 10, Chartered House, Ground Floor, DR CH Street, Marine Lines Mumbai – 2. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFCM4177L Appellant .. Respondent Appellant by : None Respondent by : Shri Chetan M. Kacha.DR Date of Hearing 09.11.2022 Date of Pronouncement 21.11.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order passed by the Commiss…

Shri Rohinton Cyrus Malesra, Mumbai vs. The ITO -19(3) (1), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 1598/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Mar 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaleshri Rohinton Cyrus Vs. Ito – 19(3)(1) Malesra Matru Mandir, A-201, Simla House, Tardeo Opp L.D.Ruparel Marg Mumbai – 400007 Nepean Sea Road, Mumbai – 400026. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagpm5502K Appellant .. Respondent Appellant By : Shri Anil Gala.Ar Respondent By : Shri Pavan Kumar Beerla.Dr Date Of Hearing 21.03.2022 Date Of Pronouncement 24.03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-30, Mumbai Passed U/S 147 R.W.S 143(3) & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Shri Anil Gala.ARFor Respondent: Shri Pavan Kumar Beerla.DR

Section 143Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Shri Rohinton Cyrus Vs. ITO – 19(3)(1) Malesra Matru Mandir, A-201, Simla House, Tardeo Opp L.D.Ruparel Marg Mumbai – 400007 Nepean Sea Road, Mumbai – 400026. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGPM5502K Appellant .. Respondent Appellant by : Shri Anil Gala.AR Respondent by : Shri Pavan Kumar Beerla.DR Date of Hearing 21.03.2022 Date of Pronouncement 24.03.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order…

Shri. Balkrishna Abaji Rane (HUF), Mumbai vs. ITO 21(1)(2), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 676/MUM/2020[2009-10]Status: DisposedITAT Mumbai10 Feb 2022AY 2009-10

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleshri Balkrishna Abaji Vs. Ito- 21(1)(2), Rane (Huf) Aayakar Bhavan, 5-B, Arun, 278, Mogal M.K.Road, Church Lane, Mahim, Mumbai – Gate, Mumbai-400020. 400016. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahb7531B Appellant .. Respondent Appellant By : Shri.Ronak Doshi.Ar Respondent By : Shri.Brajendra Kumar.Dr Date Of Hearing 02.02.2022 Date Of Pronouncement 09.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri.Ronak Doshi.ARFor Respondent: Shri.Brajendra Kumar.DR

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Shri Balkrishna Abaji Vs. ITO- 21(1)(2), Rane (HUF) Aayakar Bhavan, 5-B, Arun, 278, Mogal M.K.Road, Church Lane, Mahim, Mumbai – Gate, Mumbai-400020. 400016. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAHB7531B Appellant .. Respondent Appellant by : Shri.Ronak Doshi.AR Respondent by : Shri.Brajendra Kumar.DR Date of Hearing 02.02.2022 Date of Pronouncement 09.02.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of…

Dharmik Exim Pvt. Ltd., Mumbai vs. DCIT-12(2)(2), Mumbai

In the result, the assessee appeal is partly allowed and the revenue appeal is dismissed

ITA 1480/MUM/2019[2000-2001]Status: DisposedITAT Mumbai10 Feb 2022AY 2000-2001

Bench: Shri Pramo Kumar & Shri Pavan Kumar Gadaleita No. 1480 & 1481/Mum/2019 (A.Ys: 2000-01 & 2001-02) Dharmik Exim Pvt Ltd Vs. Dcit-12(2)(2) C/O Sharma Shah & Mumbai.-400020 Associates, Cas, Kartar Mansion No.1, 2Nd Floor, 35, Tribhuvan Road, Off Lemington Road, Mumbai - 400004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd3656N Appellant .. Respondent

For Appellant: Mr. Pankaj Toprani.ARFor Respondent: Mr. Sanyam Joshi. Sr.DR

Section 143(1)Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRAMO KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 1480 & 1481/Mum/2019 (A.YS: 2000-01 & 2001-02) Dharmik Exim Pvt Ltd Vs. DCIT-12(2)(2) C/o Sharma Shah & Mumbai.-400020 Associates, CAs, Kartar Mansion No.1, 2nd Floor, 35, Tribhuvan Road, off Lemington Road, Mumbai - 400004 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACD3656N Appellant .. Respondent ITA No. 1812 & 1813/Mum/2019 (A.YS: 2000-01 & 2001-02) DCIT-12(2)(2) Vs. Dharmik Exim Pvt Ltd Mumbai-400020 C/o Sharma Shah & Associates, CAs, Kartar Mansion No.1, 2nd Fl…

Kamlesh T. Bhansali, Mumbai vs. ITO Ward-19(2)(2), Mumbai

In the result, both appeals of the assessee are partly allowed

ITA 1592/MUM/2020[2009-10]Status: DisposedITAT Mumbai25 Nov 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Dhaval ShahFor Respondent: Shri Sanjay J. Sethi

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 1591 & 1592/MUM/2020 (A.Y: 2009-10) Kamlesh T. Basnsali v. Income Tax Officer -10(2)(2) Flat No. 202, 2nd Floor Matru Mandir, Tardev Road, Earth Pillar, Sadashiv Lane Mumbai – 400 007 Mumbai -400004 PAN: AIKPB8482H (Appellant) (Respondent) Assessee by : Shri Dhaval Shah Department by : Shri Sanjay J. Sethi Date of Hearing : 20.09.2021 Date of Pronouncement : 25.11.2021 O R D E R PER C.N. PRASAD (JM) 1. These appeals are filed by the assessee against different orders of the Learned C…

Kamlesh T. Bhansali, Mumbai vs. ITO Ward 19(2)(2), Mumbai

In the result, both appeals of the assessee are partly allowed

ITA 1591/MUM/2020[2009-10]Status: DisposedITAT Mumbai25 Nov 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Dhaval ShahFor Respondent: Shri Sanjay J. Sethi

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148

Smt Alpa Rajesh Desai, Mumbai vs. ITO 17 (3)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6980/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Nov 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Blesmt Alpa Rajesh Desai V. Income Tax Officer -17(3)(1) 327, Makharia House Room No. 621 Svp Road, Opera House Piramal Chambers, Lalbaug Mumbai - 400027 Mumbai – 400 012 Pan: Aelpd3053K (Appellant) (Respondent) Assessee By : None Department By : Ms. Kranti Yadav

For Appellant: NoneFor Respondent: Ms. Kranti Yadav

Section 133(6)Section 143(1)Section 143(2)Section 236

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Smt Alpa Rajesh Desai v. Income Tax Officer -17(3)(1) 327, Makharia House Room No. 621 SVP Road, Opera House Piramal Chambers, Lalbaug Mumbai - 400027 Mumbai – 400 012 PAN: AELPD3053K (Appellant) (Respondent) Assessee by : None Department by : Ms. Kranti Yadav Date of Hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–30, Mumbai [hereinafter in short “…

Parshwamani Overseas, Mumbai vs. ITO Ward 19(2)(5), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 665/MUM/2020[2010-11]Status: DisposedITAT Mumbai03 Nov 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Bleparshwamani Overseas V. Income Tax Officer -19(2)(5) Room No. 1, 1St Floor Room No. 210 Matru Mandir 21, Manipur House Tardev Road, Mumbai – 400 007 1St Parsiwada Lane Mumbai - 400004 Pan: Aakfp2571K (Appellant) (Respondent) Assessee By : None Department By : Shri Ashok Koli

For Appellant: NoneFor Respondent: Shri Ashok Koli

Section 143(1)Section 147Section 236

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Parshwamani Overseas v. Income Tax Officer -19(2)(5) Room No. 1, 1st Floor Room No. 210 Matru Mandir 21, Manipur House Tardev Road, Mumbai – 400 007 1st Parsiwada Lane Mumbai - 400004 PAN: AAKFP2571K (Appellant) (Respondent) Assessee by : None Department by : Shri Ashok Koli Date of Hearing : 06.10.2021 Date of Pronouncement : 03.11.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–30, Mumbai [hereina…

Mr. Girish C Shah, Mumbai vs. Mr. Romany Pathalil ITO - 19(1)(3), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 1882/MUM/2020[2009-10]Status: DisposedITAT Mumbai03 Nov 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi

Section 143(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 1881 & 1882/MUM/2020 (A.Ys: 2007-08 & 2009-10) Shri Girish Chunilal Shah v. Income Tax Officer -19(1)(3) 114/124, Lokhandwala Building 2nd Floor, Matru Mandir 3rd Floor, Room No. 55 Tardev Road, Mumbai – 400 007 Bhandari Street Near Gold Deval Temple Mumbai - 400004 PAN: AMGPS5234C (Appellant) (Respondent) Assessee by : None Department by : Shri Sanjay J. Sethi Date of Hearing : 28.09.2021 Date of Pronouncement : 03.11.2021 O R D E R PER C.N. PRASAD (JM) 1. These appeals are fil…

Mr. Girish C. Shah, Mumbai vs. John Pathalil ITO - 19(1)(3), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 1881/MUM/2020[2007-08]Status: DisposedITAT Mumbai03 Nov 2021AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi

Section 143(1)Section 147

Piyush Amratlal Mehta, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 737/MUM/2020[2010-11]Status: DisposedITAT Mumbai01 Oct 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi

Section 236Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.NOs. 735, 736 & 737/MUM/2020 (A.Ys: 2011-12, 2009-10 & 2010-11) Shri Piyush A. Mehta v. Income Tax Officer – 19(2)(5) 10/11, Ground Floor Matru Mandir, Tardev Road 48th Khetwadi Lane, Mumbai -400004 Mumbai – 400 007 PAN: ALHPM6546K (Appellant) (Respondent) Assessee by : None Department by : Shri Sanjay J. Sethi Date of Hearing : 22.09.2021 Date of Pronouncement : 01.10.2021 O R D E R PER C.N. PRASAD (JM) 1. These appeals are filed by the assessee against common order of the Learned Commi…

Piyush Amratlal Mehta, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 736/MUM/2020[2009-10]Status: DisposedITAT Mumbai01 Oct 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi

Section 236Section 69C

Piyush Amratlal Mehta, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 735/MUM/2020[2011-12]Status: DisposedITAT Mumbai01 Oct 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi

Section 236Section 69C

Shri. Praveen Singh Chandan Singh Dewal, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1348/MUM/2020[2009-10]Status: DisposedITAT Mumbai01 Oct 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Prakash JunjhunwalaFor Respondent: Shri Sanjay J. Sethi

Section 143(1)Section 147Section 236

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.NO. 1348/MUM/2020 (A.Y: 2009-10) Shri Praveen Singh Chandan Singh Dewal v. Income Tax Officer – 19(2)(5) Flat No. 5/502, Rajani Mahal 2nd Floor, Matru Mandir Opp. DC Market, Tardeo Road Grant Road, Mumbai – 400 007 Mumbai - 400034 PAN: AJGPD6037M (Appellant) (Respondent) Assessee by : Shri Prakash Junjhunwala Department by : Shri Sanjay J. Sethi Date of Hearing : 23.09.2021 Date of Pronouncement : 01.10.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against t…

M/S Designer Wathches Pvt Ltd., Mumbai vs. ITO 14 (1)93), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7800/MUM/2019[2009-10]Status: DisposedITAT Mumbai01 Oct 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Blem/S. Designer Watches Pvt. Ltd., V. Income Tax Officer -14(1)(3) F1/8 Pinnacle Business Park Aayakar Bhavan, M.K. Road First Floor, Mahakali Caves Road Mumbai - 400020 Andheri (E), Mumbai -400093 Pan: Aaacd4460G (Appellant) (Respondent) Assessee By : Shri Vinod Mehta Department By : Shri Sanjay J. Sethi

For Appellant: Shri Vinod MehtaFor Respondent: Shri Sanjay J. Sethi

Section 133(6)Section 143(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER M/s. Designer Watches Pvt. Ltd., v. Income Tax Officer -14(1)(3) F1/8 Pinnacle Business Park Aayakar Bhavan, M.K. Road First Floor, Mahakali Caves Road Mumbai - 400020 Andheri (E), Mumbai -400093 PAN: AAACD4460G (Appellant) (Respondent) Assessee by : Shri Vinod Mehta Department by : Shri Sanjay J. Sethi Date of Hearing : 21.09.2021 Date of Pronouncement : 01.10.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax…

Shri. Manish Kanji Patel, Mumbai vs. ITO 4 (1)(4), Mumbai

In the result, appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 6660/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Sept 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishit GandhiFor Respondent: Shri Sunil Deshpande

Section 143(2)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6660/MUM/2019 (A.Y: 2011-12) Shri Manish Kanji Patel v. Income Tax Officer – 4(1)(4) 6th Floor, Aayakar Bhavan Room No. 22, 2nd Floor M.K. Road, Mumbai - 400020 52-A, Mani Mahal, C.P. Tank Road Mumbai -400004 PAN: AAAP9055C (Appellant) (Respondent) ITA.NO. 6690/MUM/2019 (A.Y: 2011-12) Income Tax Officer – 4(1)(4) v. Shri Manish Kanji Patel 6th Floor, Aayakar Bhavan Room No. 22, 2nd Floor 52-A, Mani Mahal, C.P. Tank Road M.K. Road, M…

Smt. Sheetal M. Patel, Mumbai vs. ITO- 17(3)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1517/MUM/2020[2010-11]Status: DisposedITAT Mumbai16 Sept 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sanjay J. Sethi

Section 143(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 1517/MUM/2020 (A.Y: 2010-11)) Smt Sheetal M. Patel v. Income Tax Officer -17(3)(3) Prop. of M/s. Laxmi Enterprises Room No. 123, 1st Floor 53, Anand Bhuvan, Banganga Road Aayakar Bhavan, M.K. Road Walkeshwar, Mumbai -400006 Mumbai - 400020 PAN: AFQPP4675K (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by : Shri Sanjay J. Sethi Date of Hearing : 16.09.2021 Date of Pronouncement : 16.09.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee ag…

Macleods Pharmaceuticals Ltd, Mumbai vs. Deputy Commissioner of Income Tax 10(2)(2), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above

ITA 7167/MUM/2017[2009-10]Status: DisposedITAT Mumbai14 Sept 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Ashok BansalFor Respondent: Shri Bharat Andhale

Section 115JSection 133(6)Section 143(3)Section 147Section 148Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 7167/MUM/2017 (A.Y: 2009-10) M/s. Macleods Pharmaceuticals Ltd., v. Dy. CIT – 10(2)(2) 304, Atlanta Arcade Room No. 264, 2nd Floor Marol Church Road Aayakar Bhavan, M.K. Road Andheri East, Mumbai -4000059 Mumbai - 400020 PAN: AAACM4100C (Appellant) (Respondent) Assessee by : Shri Ashok Bansal Department by : Shri Bharat Andhale Date of Hearing : 16.06.2021 Date of Pronouncement : 14.09.2021 O R D E R PER C.N. PRASAD (JM) 1. This appe…