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

Issues it is cited on

section 133(6)section 143(1)section 69cgenuineness of the transactionreassessment proceedingssection 148section 147section 143(2)section 68businesstotal incomeperson

Judgments citing CIT v. Nikunj Eximp

Shree Govind Silk Mills Pvt. Ltd., Mumbai vs. ITO 4(3)(4), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 3134/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Apr 2019AY 2009-10

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

For Appellant: Shri Vimal PunmiyaFor Respondent: Ms. Kusum Bansal
Section 133ASection 143(3)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3134,3135 & 3137/MUM/2018 (A.Ys: 2009-10, 2005-06 & 2006-07) M/s. Shree Govind Silk Mills Pvt. Ltd. v. Income Tax Officer – 4(3)(4) 4/A-2, 4th Floor, Court Chambers, Room No. 637, 6th Floor, New Marine Lines Aayakar Bhavan, M.K. Road, Mumbai – 400 020 Mumbai-400 020 PAN: AAFCS 1483 F (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by : Ms. Kusum Bansal Date of Hearing : 19.02.2019 Date of Pronouncement : 30.04.2019 O R D E R PER C.N. PRASAD (JM) 1. These three appeals ar…

Assistant Commissioner of Income Tax, Circle 3, Mumbai vs. Unitop Aquacare, Mumbai

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

ITA 566/MUM/2018[2009-10]Status: DisposedITAT Mumbai05 Apr 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri O.P. Meena, Hon'Blea.C.I.T Circle – 3 V. M/S. Unitop Aquacare Room No.2, 6Th Floor, 501, 5Th Floor, Dosti Pinnacle, Ashar I.T. Park, M.I.D.C, Plot No. E/7, Road No. 22, Wagle Industrial Estate, Mic, Wagle Estate, Thane, Mumbai – 400 604 Thane (W) – 400 604 Pan: Aabfu 6592 L (Appellant) (Respondent) M/S. Unitop Aquacare D.C.I.T Circle – 3 V. 501, 5Th Floor, Dosti Pinnacle, 6Th Floor, Ashar I.T. Park, Plot No. E/7, Road No. 22, Road No. 16-Z Mic, Wagle Estate, Wagle Industrial Estate, Thane (W) - 400604 Thane, Mumbai – 400 604 Pan: Aabfu 6592 L (Appellant) (Respondent) Assessee By : Shri Devendra Jain Department By : Shri Rajiv Gubgotra

For Appellant: Shri Devendra JainFor Respondent: Shri Rajiv Gubgotra
Section 133(6)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI O.P. MEENA, HON'BLE ACCOUNTANT MEMBER A.C.I.T Circle – 3 v. M/s. Unitop Aquacare Room No.2, 6th Floor, 501, 5th Floor, Dosti Pinnacle, Ashar I.T. Park, M.I.D.C, Plot No. E/7, Road No. 22, Wagle Industrial Estate, MIC, Wagle Estate, Thane, Mumbai – 400 604 Thane (W) – 400 604 PAN: AABFU 6592 L (Appellant) (Respondent) M/s. Unitop Aquacare D.C.I.T Circle – 3 v. 501, 5th Floor, Dosti Pinnacle, 6th Floor, Ashar I.T. Park, Plot No. E/7, Road No. 22, Road No. 16-Z MIC, Wagle Estate, Wagle Industrial E…

Unitop Aquacare, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3, Mumbai

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

ITA 7397/MUM/2017[2009-10]Status: DisposedITAT Mumbai05 Apr 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri O.P. Meena, Hon'Blea.C.I.T Circle – 3 V. M/S. Unitop Aquacare Room No.2, 6Th Floor, 501, 5Th Floor, Dosti Pinnacle, Ashar I.T. Park, M.I.D.C, Plot No. E/7, Road No. 22, Wagle Industrial Estate, Mic, Wagle Estate, Thane, Mumbai – 400 604 Thane (W) – 400 604 Pan: Aabfu 6592 L (Appellant) (Respondent) M/S. Unitop Aquacare D.C.I.T Circle – 3 V. 501, 5Th Floor, Dosti Pinnacle, 6Th Floor, Ashar I.T. Park, Plot No. E/7, Road No. 22, Road No. 16-Z Mic, Wagle Estate, Wagle Industrial Estate, Thane (W) - 400604 Thane, Mumbai – 400 604 Pan: Aabfu 6592 L (Appellant) (Respondent) Assessee By : Shri Devendra Jain Department By : Shri Rajiv Gubgotra

For Appellant: Shri Devendra JainFor Respondent: Shri Rajiv Gubgotra
Section 133(6)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI O.P. MEENA, HON'BLE ACCOUNTANT MEMBER A.C.I.T Circle – 3 v. M/s. Unitop Aquacare Room No.2, 6th Floor, 501, 5th Floor, Dosti Pinnacle, Ashar I.T. Park, M.I.D.C, Plot No. E/7, Road No. 22, Wagle Industrial Estate, MIC, Wagle Estate, Thane, Mumbai – 400 604 Thane (W) – 400 604 PAN: AABFU 6592 L (Appellant) (Respondent) M/s. Unitop Aquacare D.C.I.T Circle – 3 v. 501, 5th Floor, Dosti Pinnacle, 6th Floor, Ashar I.T. Park, Plot No. E/7, Road No. 22, Road No. 16-Z MIC, Wagle Estate, Wagle Industrial E…

M/S. Deepali Designs and Exhibits Pvt. Ltd., Delhi vs. DCIT, New Delhi

Appeal of the Revenue is dismissed and appeal of the Assessee is partly allowed for statistical purpose

ITA 1827/DEL/2015[2011-12]Status: DisposedITAT Delhi14 Mar 2019AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 36

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1710/DEL/2015 (A.Y 2011-12) ACIT Vs Deepali Design & Exhibits (P) Central Circle-17, Room No. 356, Ltd. ARA Centre, E-2, Jhandewalan 34, North Avenue Road New Delhi New Delhi AABCD5680K (APPELLANT) (RESPONDENT) I.T.A. No. 1827/DEL/2015 (A.Y 2011-12) Deepali Design & Exhibits (P) Ltd. Vs DCIT 34, North Avenue Road Central Circle-8 Punjabi Bagh New Delhi New Delhi AABCD5680K (APPELLANT) (RESPONDENT) S.A No. 913/Del/2018 (Arising Out of I.T.A…

ACIT, New Delhi vs. M/S. Deepali Design & Exhibits (P) Ltd., New Delhi

Appeal of the Revenue is dismissed and appeal of the Assessee is partly allowed for statistical purpose

ITA 1710/DEL/2015[2011-12]Status: DisposedITAT Delhi14 Mar 2019AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 36

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1710/DEL/2015 (A.Y 2011-12) ACIT Vs Deepali Design & Exhibits (P) Central Circle-17, Room No. 356, Ltd. ARA Centre, E-2, Jhandewalan 34, North Avenue Road New Delhi New Delhi AABCD5680K (APPELLANT) (RESPONDENT) I.T.A. No. 1827/DEL/2015 (A.Y 2011-12) Deepali Design & Exhibits (P) Ltd. Vs DCIT 34, North Avenue Road Central Circle-8 Punjabi Bagh New Delhi New Delhi AABCD5680K (APPELLANT) (RESPONDENT) S.A No. 913/Del/2018 (Arising Out of I.T.A…

Rachana Card Manufacturing Company, Mumbai vs. Income Tax Officer, Ward 19(3)(1), Mumbai

In the result appeal of the assessee is partly allowed

ITA 1906/MUM/2018[2010-11]Status: DisposedITAT Mumbai03 Aug 2018AY 2010-11

Bench: Shri R.C. Sharma, Hon'Ble & Shri C.N. Prasad, Hon'Blem/S. Rachana Card Manufacturing Company V. Income Tax Officer 66, Tambakuwala Building, Ward 19(3)(1) Khadilkar Road, Near C.P. Tank, Room No. 202 Mumbai – 400 004 Matru Mandir, Tardeo, Pan: Aakfr 3834 M Mumbai – 400 057 (Appellant) (Respondent) Assessee By : None Department By : Ms. N. Hemalatha

For Appellant: NoneFor Respondent: Ms. N. Hemalatha
Section 133(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI R.C. SHARMA, HON'BLE ACCOUNTANT MEMBER & SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER M/s. Rachana Card Manufacturing Company v. Income Tax Officer 66, Tambakuwala Building, Ward 19(3)(1) Khadilkar Road, Near C.P. Tank, Room No. 202 Mumbai – 400 004 Matru Mandir, Tardeo, PAN: AAKFR 3834 M Mumbai – 400 057 (Appellant) (Respondent) Assessee by : None Department by : Ms. N. Hemalatha Date of Hearing : 30.05.2018 Date of Pronouncement : 03.08.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the L…

Sheetal Pradip Shah, Mumbai vs. ITO 17(3)(3), Mumbai

In the result appeal of the assessee is partly allowed

ITA 904/MUM/2017[2009-10]Status: DisposedITAT Mumbai11 Jul 2018AY 2009-10

Bench: Shri Rajendra, Hon'Ble & Shri C.N. Prasad, Hon'Bleshri Sheetal Pradip Shah V. Income Tax Officer – 17(3)(3) Raj Sons, 3, Latif House, 250, Room No. 123, First Floor, Aayakar Bhavan, M.K. Road, Sant Tukaram Road, Mumbai-400 020 Carnac Bunder, Mumbai – 400 009

For Appellant: Shri Ryan SaldanhaFor Respondent: Shri Arju Garodia
Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI RAJENDRA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Shri Sheetal Pradip Shah v. Income Tax Officer – 17(3)(3) Raj Sons, 3, Latif House, 250, Room No. 123, First Floor, Aayakar Bhavan, M.K. Road, Sant Tukaram Road, Mumbai-400 020 Carnac Bunder, Mumbai – 400 009 PAN NO: ASEPS 2196 K (Appellant) (Respondent) Assessee by : Shri Ryan Saldanha Department by : Shri Arju Garodia Date of Hearing : 28.06.2018 Date of Pronouncement : 11.07.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee agai…

Dhanlaxmi Fabrics Ltd, Thane vs. Asst CIT Cir 1, Kalyan

In the result, appeals of the assessee are partly allowed as indicated above

ITA 7328/MUM/2016[2012-13]Status: DisposedITAT Mumbai22 Jun 2018AY 2012-13

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

For Appellant: Shri Shailesh N. DoshiFor Respondent: Shri Ram Tiwari
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJENDRA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO.7326 TO 7328/MUM/2016 (A.Ys: 2010-11, 2011-12 & 2012-13) M/s. Dhanlaxmi Fabrics Ltd., v. ACIT, Circle -1 Bhopar Village, Manpada Road, 1st Floor, Khadakpada, Dombivali (East), Thane –421 204 Kalyan(West) – 421 301 PAN NO: AABCD 1592 N (Appellant) (Respondent) Assessee by : Shri Shailesh N. Doshi Department by : Shri Ram Tiwari Date of Hearing : 12.06.2018 Date of Pronouncement : 22.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appeals are fil…

Dhanlaxmi Fabrics Ltd, Thane vs. Asst CIT Cir 1, Kalyan

In the result, appeals of the assessee are partly allowed as indicated above

ITA 7327/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 Jun 2018AY 2011-12

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

For Appellant: Shri Shailesh N. DoshiFor Respondent: Shri Ram Tiwari
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJENDRA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO.7326 TO 7328/MUM/2016 (A.Ys: 2010-11, 2011-12 & 2012-13) M/s. Dhanlaxmi Fabrics Ltd., v. ACIT, Circle -1 Bhopar Village, Manpada Road, 1st Floor, Khadakpada, Dombivali (East), Thane –421 204 Kalyan(West) – 421 301 PAN NO: AABCD 1592 N (Appellant) (Respondent) Assessee by : Shri Shailesh N. Doshi Department by : Shri Ram Tiwari Date of Hearing : 12.06.2018 Date of Pronouncement : 22.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appeals are fil…

Dhanlaxmi Fabrics Ltd, Thane vs. Asst CIT Cir 1, Kalyan

In the result, appeals of the assessee are partly allowed as indicated above

ITA 7326/MUM/2016[2010-11]Status: DisposedITAT Mumbai22 Jun 2018AY 2010-11

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

For Appellant: Shri Shailesh N. DoshiFor Respondent: Shri Ram Tiwari
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJENDRA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO.7326 TO 7328/MUM/2016 (A.Ys: 2010-11, 2011-12 & 2012-13) M/s. Dhanlaxmi Fabrics Ltd., v. ACIT, Circle -1 Bhopar Village, Manpada Road, 1st Floor, Khadakpada, Dombivali (East), Thane –421 204 Kalyan(West) – 421 301 PAN NO: AABCD 1592 N (Appellant) (Respondent) Assessee by : Shri Shailesh N. Doshi Department by : Shri Ram Tiwari Date of Hearing : 12.06.2018 Date of Pronouncement : 22.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appeals are fil…

B.R. Steel Products Pvt. Ltd., Navi Mumbai vs. A.C.I.T.-2(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2088/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Apr 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. B.R. Steel Products Pvt. Ltd. V. A.C.I.T – 2(1) C. 39/B, Ttc Industrial Area, Aayakar Bhavan, M.K. Road, Mumbai-400 020 Turbhe Mahpe Road, Navi Mumbai – 400 705

For Appellant: NoneFor Respondent: Shri Ram Tiwari
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. B.R. Steel Products Pvt. Ltd. v. A.C.I.T – 2(1) C. 39/B, TTC Industrial Area, Aayakar Bhavan, M.K. Road, Mumbai-400 020 Turbhe Mahpe Road, Navi Mumbai – 400 705 PAN NO: AAACB 4757 G (Appellant) (Respondent) Assessee by : None Department by : Shri Ram Tiwari Date of Hearing : 07.02.2018 Date of Pronouncement : 13.04.2018 O R D E R PER C.N. PRASAD 1. This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeal…

Prithviraj G. Jain, Mumbai vs. ITO WD 19(2)(5), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 3057/MUM/2017[2011-12]Status: DisposedITAT Mumbai03 Nov 2017AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunathan, Hon'Ble

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri M.V. Rajguru
Section 133(6)Section 143(1)Section 143(3)Section 145(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHAN, HON'BLE ACCOUNTANT MEMBER ITA.No.911/MUM/2016 (A.Y: 2009-10) ITA.No.1805 & 3057/MUM/2017 (A.Ys: 2010-11 & 2011-12) Shri Prithviraj G. Jain v. Income Tax Officer, Room No.3, 2nd Floor, Bordi Bangla, Ward -19(2)(5) Room No. 210, 2nd Floor, C.P. Tank Road, Mumbai – 400 004 Matru Mandir, Tardeo Road, Mumbai – 400 007 PAN NO. AAJPJ 4227 F (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal Shri Neelkanth Khandelwal Revenue by : Shri M.V. Rajguru Date of Hearing : 12.10…

Prithviraj G. Jain, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 1805/MUM/2017[2010-11]Status: DisposedITAT Mumbai03 Nov 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunathan, Hon'Ble

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri M.V. Rajguru
Section 133(6)Section 143(1)Section 143(3)Section 145(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHAN, HON'BLE ACCOUNTANT MEMBER ITA.No.911/MUM/2016 (A.Y: 2009-10) ITA.No.1805 & 3057/MUM/2017 (A.Ys: 2010-11 & 2011-12) Shri Prithviraj G. Jain v. Income Tax Officer, Room No.3, 2nd Floor, Bordi Bangla, Ward -19(2)(5) Room No. 210, 2nd Floor, C.P. Tank Road, Mumbai – 400 004 Matru Mandir, Tardeo Road, Mumbai – 400 007 PAN NO. AAJPJ 4227 F (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal Shri Neelkanth Khandelwal Revenue by : Shri M.V. Rajguru Date of Hearing : 12.10…

Prithviraj G. Jain, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 911/MUM/2016[2009-10]Status: HeardITAT Mumbai03 Nov 2017AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunathan, Hon'Ble

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri M.V. Rajguru
Section 133(6)Section 143(1)Section 143(3)Section 145(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHAN, HON'BLE ACCOUNTANT MEMBER ITA.No.911/MUM/2016 (A.Y: 2009-10) ITA.No.1805 & 3057/MUM/2017 (A.Ys: 2010-11 & 2011-12) Shri Prithviraj G. Jain v. Income Tax Officer, Room No.3, 2nd Floor, Bordi Bangla, Ward -19(2)(5) Room No. 210, 2nd Floor, C.P. Tank Road, Mumbai – 400 004 Matru Mandir, Tardeo Road, Mumbai – 400 007 PAN NO. AAJPJ 4227 F (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal Shri Neelkanth Khandelwal Revenue by : Shri M.V. Rajguru Date of Hearing : 12.10…

DCIT Cir 7(3)(1), Mumbai vs. Paxchem Ltd, Mumbai

In the result appeal of the Revenue is partly allowed

ITA 921/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2017AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Bled.C.I.T Circle 7(3)(1) V. M/S. Paxchem Ltd., Room No. 669A, Plot No. A-34, T.T.C. Industrial Area, Aayakar Bhavan, Pawane, Mumbai – 400 710 M.K. Road, Church Gate, Mumbai-400 020 Pan No: Aaccp 0919 J

For Appellant: Shri N.JayendranFor Respondent: Ms. Arju Garodia
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER D.C.I.T Circle 7(3)(1) v. M/s. Paxchem Ltd., Room No. 669A, Plot No. A-34, T.T.C. Industrial Area, Aayakar Bhavan, Pawane, Mumbai – 400 710 M.K. Road, Church Gate, Mumbai-400 020 PAN NO: AACCP 0919 J (Appellant) (Respondent) Assessee by : Shri N.Jayendran Department by : Ms. Arju Garodia Date of Hearing : 04.10.2017 Date of Pronouncement : 31.10.2017 O R D E R PER C.N. PRASAD (JM) 1. This appeal is field by the Revenue against the order of Learned Com…

Shalimar Wire Agency, Mumbai vs. DCIT C.C. -13 (Erstwhile) DCIT C.C. 2(3) (Present), Mumbai

In the result appeal of the assessee is partly allowed

ITA 2213/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 Oct 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Nimisha L. BothraFor Respondent: Shri M.C. Omi Ningshen
Section 131Section 133(6)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No.2213/MUM/2016 (A.Y: 2010-11) Shalimar Wire Agency v. Dy.C.I.T. Central Circle 2(3) C/o D.C.Bothra & Co. (CA) 8th Floor, Old CGO Annexe, 297, Tardeo Road, 1st Floor, M.K.Road, Mumbai – 400 020 Willie Mansion, Opp. Bank of India, Nana Chowk, Mumbai – 400 007 PAN NO.AAGFS 8923 G (Appellant) (Respondent) Assessee by : Shri Nimisha L. Bothra Revenue by : Shri M.C. Omi Ningshen Date of Hearing : 05.10.2017 Date of Pronouncement : 27.10.2017 O R D E…

ITO 27(2)(1), Navi Mumbai vs. Kaushal R. Sheth, Mumbai

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

ITA 916/MUM/2017[2010-11]Status: DisposedITAT Mumbai25 Oct 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Bleincome Tax Officer – 27(2)(1) V. Shri Kaushal R Sheth 4Th Floor, Tower No.6 Prop M/S. Paras Enterprises, Vashi Railway Station Complex Printers & Stationers, Vashi, Navi Mumbai – 400 703 House No.104, Bldg No.1/C, Mhada, Laxminagar, Ghatkopar(E) Mumbai - 75

For Appellant: Shri B.N.RaoFor Respondent: Ms. Arju Garodia
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER Income Tax Officer – 27(2)(1) v. Shri Kaushal R Sheth 4th Floor, Tower No.6 Prop M/s. Paras Enterprises, Vashi Railway Station Complex Printers & Stationers, Vashi, Navi Mumbai – 400 703 House No.104, BLDG No.1/C, MHADA, Laxminagar, Ghatkopar(E) Mumbai - 75 PAN: BACPS 6777 B (Appellant) (Respondent) Shri Kaushal R Sheth v. Income Tax Officer – 15(3)(1) Prop M/s. Paras Enterprises Mumbai Printers & Stationers, House No.403, BLDG No.1/C, MHADA, Laxminagar…

Kaushal Rajesj Sheth, Mumbai vs. ITO 15(3)(1), Mumbai

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

ITA 1109/MUM/2017[2010-11]Status: DisposedITAT Mumbai25 Oct 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Bleincome Tax Officer – 27(2)(1) V. Shri Kaushal R Sheth 4Th Floor, Tower No.6 Prop M/S. Paras Enterprises, Vashi Railway Station Complex Printers & Stationers, Vashi, Navi Mumbai – 400 703 House No.104, Bldg No.1/C, Mhada, Laxminagar, Ghatkopar(E) Mumbai - 75

For Appellant: Shri B.N.RaoFor Respondent: Ms. Arju Garodia
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER Income Tax Officer – 27(2)(1) v. Shri Kaushal R Sheth 4th Floor, Tower No.6 Prop M/s. Paras Enterprises, Vashi Railway Station Complex Printers & Stationers, Vashi, Navi Mumbai – 400 703 House No.104, BLDG No.1/C, MHADA, Laxminagar, Ghatkopar(E) Mumbai - 75 PAN: BACPS 6777 B (Appellant) (Respondent) Shri Kaushal R Sheth v. Income Tax Officer – 15(3)(1) Prop M/s. Paras Enterprises Mumbai Printers & Stationers, House No.403, BLDG No.1/C, MHADA, Laxminagar…

ACIT - 19(3), Mumbai vs. Sujan Singh S. Deora, Mumbai

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 6060/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Oct 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: NoneFor Respondent: Ms. Arju Garodia
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NO.5716/MUM/2016 (A.Y: 2010-11) Shri Sujan Singh Deora v. Income Tax Officer 16(1)(3) 205, 6th Kumbharwada Lane, Mumbai T.P Street, Mumbai – 400 004 PAN: AAAPD 5747 P (Appellant) (Respondent) Shri Sujan Singh Deora v. Income Tax Officer 16(3)(4) 205, 6th Kumbharwada Lane, Mumbai T.P Street, Mumbai – 400 004 PAN: AAAPD 5747 P (Appellant) (Respondent) ITA NO.6059/MUM/2016 (A.Y: 2010-11) ACIT – 19(3), Matru Mandir, v. Shri Sujan Singh Deora 2nd Floor, R…

ACIT - 19(3), Mumbai vs. Sujan Singh S. Deora, Mumbai

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 6059/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Oct 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: NoneFor Respondent: Ms. Arju Garodia
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NO.5716/MUM/2016 (A.Y: 2010-11) Shri Sujan Singh Deora v. Income Tax Officer 16(1)(3) 205, 6th Kumbharwada Lane, Mumbai T.P Street, Mumbai – 400 004 PAN: AAAPD 5747 P (Appellant) (Respondent) Shri Sujan Singh Deora v. Income Tax Officer 16(3)(4) 205, 6th Kumbharwada Lane, Mumbai T.P Street, Mumbai – 400 004 PAN: AAAPD 5747 P (Appellant) (Respondent) ITA NO.6059/MUM/2016 (A.Y: 2010-11) ACIT – 19(3), Matru Mandir, v. Shri Sujan Singh Deora 2nd Floor, R…