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

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 6058/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Oct 2017AY 2009-10

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…

Sujansingh Deora, Mumbai vs. ITO 16(1)(3), Mumbai

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

ITA 5716/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…

Sujansingh Deora, Mumbai vs. ITO 19(3)(4), Mumbai

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

ITA 5715/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…

Sujansingh Deora, Mumbai vs. ITO 16(1), Mumbai

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

ITA 5714/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Oct 2017AY 2009-10

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…

ITO 32(1)5, Mumbai vs. Empee Engineers Corporation, Mumbai

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

ITA 3177/MUM/2017[2010-11]Status: DisposedITAT Mumbai11 Oct 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blem/S. Empee Engineering Corporation V. Ito 32(1)(5) 12/8, Lakdi Bunder, Darukhana, Reay Mumbai Road, Mumbai – 400 010

For Appellant: NoneFor Respondent: Ms. Arju Garodia
Section 133(6)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 M/s. Empee Engineering Corporation v. ITO 32(1)(5) 12/8, Lakdi Bunder, Darukhana, Reay Mumbai Road, Mumbai – 400 010 PAN: AAAFE 1715 A (Appellant) (Respondent) ITO 32(1)(5) v. M/s. Empee Engineering Corporation, 203, 2nd Floor, C-11, 41/42, Ashok Niwas, Road No.3, Pratyakshkar Bhavan, Daulat Nagar, Borivali (E), Bandra Kurla Complex, Mumbai – 400 066 Bandra (East), Mumbai – 400 051 PAN: AAAFE 1715 A (Appellant) (Respondent) M/s. Empee Engineering Corpora…

Empee Engineering Corporation, Mumbai vs. ITO 32(1)(5), Mumbai

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

ITA 2990/MUM/2017[2010-11]Status: DisposedITAT Mumbai11 Oct 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blem/S. Empee Engineering Corporation V. Ito 32(1)(5) 12/8, Lakdi Bunder, Darukhana, Reay Mumbai Road, Mumbai – 400 010

For Appellant: NoneFor Respondent: Ms. Arju Garodia
Section 133(6)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 M/s. Empee Engineering Corporation v. ITO 32(1)(5) 12/8, Lakdi Bunder, Darukhana, Reay Mumbai Road, Mumbai – 400 010 PAN: AAAFE 1715 A (Appellant) (Respondent) ITO 32(1)(5) v. M/s. Empee Engineering Corporation, 203, 2nd Floor, C-11, 41/42, Ashok Niwas, Road No.3, Pratyakshkar Bhavan, Daulat Nagar, Borivali (E), Bandra Kurla Complex, Mumbai – 400 066 Bandra (East), Mumbai – 400 051 PAN: AAAFE 1715 A (Appellant) (Respondent) M/s. Empee Engineering Corpora…

ITO 32(1)(5), Mumbai vs. Empee Engineering Corporation, Mumbai

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

ITA 4945/MUM/2016[2009-10]Status: DisposedITAT Mumbai11 Oct 2017AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blem/S. Empee Engineering Corporation V. Ito 32(1)(5) 12/8, Lakdi Bunder, Darukhana, Reay Mumbai Road, Mumbai – 400 010

For Appellant: NoneFor Respondent: Ms. Arju Garodia
Section 133(6)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 M/s. Empee Engineering Corporation v. ITO 32(1)(5) 12/8, Lakdi Bunder, Darukhana, Reay Mumbai Road, Mumbai – 400 010 PAN: AAAFE 1715 A (Appellant) (Respondent) ITO 32(1)(5) v. M/s. Empee Engineering Corporation, 203, 2nd Floor, C-11, 41/42, Ashok Niwas, Road No.3, Pratyakshkar Bhavan, Daulat Nagar, Borivali (E), Bandra Kurla Complex, Mumbai – 400 066 Bandra (East), Mumbai – 400 051 PAN: AAAFE 1715 A (Appellant) (Respondent) M/s. Empee Engineering Corpora…

Empee Engineering Corporation, Mumbai vs. ITO 32(1)(5), Mumbai

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

ITA 4900/MUM/2016[2009-10]Status: DisposedITAT Mumbai11 Oct 2017AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blem/S. Empee Engineering Corporation V. Ito 32(1)(5) 12/8, Lakdi Bunder, Darukhana, Reay Mumbai Road, Mumbai – 400 010

For Appellant: NoneFor Respondent: Ms. Arju Garodia
Section 133(6)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 M/s. Empee Engineering Corporation v. ITO 32(1)(5) 12/8, Lakdi Bunder, Darukhana, Reay Mumbai Road, Mumbai – 400 010 PAN: AAAFE 1715 A (Appellant) (Respondent) ITO 32(1)(5) v. M/s. Empee Engineering Corporation, 203, 2nd Floor, C-11, 41/42, Ashok Niwas, Road No.3, Pratyakshkar Bhavan, Daulat Nagar, Borivali (E), Bandra Kurla Complex, Mumbai – 400 066 Bandra (East), Mumbai – 400 051 PAN: AAAFE 1715 A (Appellant) (Respondent) M/s. Empee Engineering Corpora…

ITO 26(1)(4), Mumbai vs. Jaishankar R. Mishra, Mumbai

In the result, Revenue appeals are dismissed

ITA 5734/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Oct 2017AY 2009-10

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

For Appellant: NoneFor 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 ITA NO.5733 & 5734/MUM/2016 (A.Ys: 2010-11 & 2009-10) ITO – 26(1)(4) v. Jaishankkar R. Mishra R.No.707, C-11, 7th Floor, 12/A, 302, Venus Apartment, B.K.C.Bandra (E) Bhakti Park, Wadala (E) Mumbai – 400 051 Mumbai – 400 037 PAN: AFYPM 3474 M (Appellant) (Respondent) Assessee by : None Department by : Ms. Arju Garodia Date of Hearing : 28.09.2017 Date of Pronouncement : 06.10.2017 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the…

ITO 26(1)(4), Mumbai vs. Jaishankar R. Mishra, Mumbai

In the result, Revenue appeals are dismissed

ITA 5733/MUM/2016[2010-11]Status: DisposedITAT Mumbai06 Oct 2017AY 2010-11

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

For Appellant: NoneFor 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 ITA NO.5733 & 5734/MUM/2016 (A.Ys: 2010-11 & 2009-10) ITO – 26(1)(4) v. Jaishankkar R. Mishra R.No.707, C-11, 7th Floor, 12/A, 302, Venus Apartment, B.K.C.Bandra (E) Bhakti Park, Wadala (E) Mumbai – 400 051 Mumbai – 400 037 PAN: AFYPM 3474 M (Appellant) (Respondent) Assessee by : None Department by : Ms. Arju Garodia Date of Hearing : 28.09.2017 Date of Pronouncement : 06.10.2017 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the…

Asst CIT Cir 2, Kalyan vs. Balkrishna Naik, Ambernath

In the result, Revenue appeals are dismissed

ITA 5590/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Sept 2017AY 2010-11

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

For Appellant: NoneFor Respondent: Ms. Pooja Swaroop
Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NO.5589&5590/MUM/2015 (A.Ys: 2009-10 & 2010-11) The Asst. Commissioner of v. Vijay Balkrishna Naik Income-tax, Circle – 2, Prop of M/s Rishab Enterprises, 2nd Floor, Mohan Plaza, B-20, Additional Ambernath Wayle Nagar, Khadakpada, MIDC, Anand Nagar, Ambernath Kalyan (W) PAN: ABNPN 6215 C (Appellant) (Respondent) Assessee by : None Department by : Ms. Pooja Swaroop Date of Hearing : 19.09.2017 Date of : 27.09.2017 Pronouncement O R D E R PER C…

Asst CIT Cir 2, Kalyan vs. Vijay Balkrishna Naik, Ambernath

In the result, Revenue appeals are dismissed

ITA 5589/MUM/2015[2009-10]Status: DisposedITAT Mumbai27 Sept 2017AY 2009-10

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

For Appellant: NoneFor Respondent: Ms. Pooja Swaroop
Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NO.5589&5590/MUM/2015 (A.Ys: 2009-10 & 2010-11) The Asst. Commissioner of v. Vijay Balkrishna Naik Income-tax, Circle – 2, Prop of M/s Rishab Enterprises, 2nd Floor, Mohan Plaza, B-20, Additional Ambernath Wayle Nagar, Khadakpada, MIDC, Anand Nagar, Ambernath Kalyan (W) PAN: ABNPN 6215 C (Appellant) (Respondent) Assessee by : None Department by : Ms. Pooja Swaroop Date of Hearing : 19.09.2017 Date of : 27.09.2017 Pronouncement O R D E R PER C…

ITO 32(1)(3), Mumbai vs. Balwant A. Shah, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 3523/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Sept 2017AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleincome Tax Officer – 32(1)(3), V. Shri Balwant A. Shah, Room No.210, C-11, 2Nd Floor, A-9, Sabarmati Chs, Daulat Nagar, Pratyakshakar Bhavan, Bandra Road No.10, Borivali (West), Kurla Complex, Bandra(E) Mumbai – 66 Mumbai – 51 Pan: Anfps 9596 M (Appellant) (Respondent) Assessee By : None Department By : Shri Arju Garodia

For Appellant: NoneFor Respondent: Shri Arju Garodia
Section 133(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Income Tax Officer – 32(1)(3), v. Shri Balwant A. Shah, Room No.210, C-11, 2nd Floor, A-9, Sabarmati CHS, Daulat Nagar, Pratyakshakar Bhavan, Bandra Road No.10, Borivali (West), Kurla Complex, Bandra(E) Mumbai – 66 Mumbai – 51 PAN: ANFPS 9596 M (Appellant) (Respondent) Assessee by : None Department by : Shri Arju Garodia Date of Hearing : 13.09.2017 Date of Pronouncement : 20.09.2017 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the…

ITO WD 2(1), Mumbai vs. Accord Associates, Ulhasnagar

In the result, Revenue’s appeal is dismissed

ITA 5445/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Sept 2017AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunathan, Hon'Bleincome Tax Officer V. M/S. Accord Associates, Ward 2(1), Kalyan, 2Nd Floor, C/O Shri Kanayalal G. Bhatia, 8Th Floor, Sona Apartment, Mohan Plazza, Wayle Nagar, Khadkpada, Kalyan(W) Uhasnagar – 421 001 Pin.No.421 301 Pan: Aanfa 6992 L

For Appellant: Shri Suresh OtwaniFor Respondent: Shri M.C. Omi Ningeshen
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHAN, HON'BLE ACCOUNTANT MEMBER Income Tax Officer v. M/s. Accord Associates, Ward 2(1), Kalyan, 2nd Floor, C/o Shri Kanayalal G. Bhatia, 8th floor, Sona Apartment, Mohan Plazza, Wayle Nagar, Khadkpada, Kalyan(W) Uhasnagar – 421 001 Pin.No.421 301 PAN: AANFA 6992 L (Appellant) (Respondent) Assessee by : Shri Suresh Otwani Department by : Shri M.C. Omi Ningeshen Date of Hearing : 09.08.2017 Date of Pronouncement : 13.09.2017 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed b…

ITO 15(3)(2), Mumbai vs. Yogiraj Powertech P.Ltd, Mumbai

In the result, Revenue appeal is dismissed

ITA 5406/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Sept 2017AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunathan, Hon'Bleincome Tax Officer – 15(3)(2) V. M/S. Yogiraj Powertech Pvt Ltd. Room No.15 B, Ground Floor, 2Nd Floor, B-2,8,9 &10 Aayakar Bhavan, M.K.Road, Groma House, Plot No.14C, Mumbai – 400 020 Sector 19, Vashi, Navi Mumbai-400 705

For Appellant: Shri Devendra JainFor Respondent: Shri M.C. Omi Ningeshen
Section 133(6)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHAN, HON'BLE ACCOUNTANT MEMBER Income Tax Officer – 15(3)(2) v. M/s. Yogiraj Powertech Pvt Ltd. Room No.15 B, Ground Floor, 2nd Floor, B-2,8,9 &10 Aayakar Bhavan, M.K.Road, Groma House, Plot No.14C, Mumbai – 400 020 Sector 19, Vashi, Navi Mumbai-400 705 PAN: AAACY 4160 G (Appellant) (Respondent) Assessee by : Shri Devendra Jain Department by : Shri M.C. Omi Ningeshen Date of Hearing : 09.08.2017 Date of Pronouncement : 13.09.2017 O R D E R PER C.N. PRASAD (JM) 1. This appeal is…

ITO 15(1)(4), Mumbai vs. Ravindra Ganesh Nene, Navi Mumbai

In the result, Revenue’s appeals are dismissed

ITA 5405/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Sept 2017AY 2009-10

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

For Appellant: Shri Devendra JainFor Respondent: Shri M.C. Omi Ningeshen
Section 133(6)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHAN, HON'BLE ACCOUNTANT MEMBER ITA NO.5404 & 5405 /MUM/2016 (A.Y: 2010-11 & 2009-10) Income Tax Officer – 15(1)(4) v. Shri Ravindra Ganesh Nene 2nd Floor, B-2, 8,8,9 &10 Room No.15 B, Ground Floor, Aayakar Bhavan, M.K.Road, Croma House, Plot No.14C, Mumbai – 400 020 Sector 19, Vashi, Navi Mumbai 400 705 PAN: ACBPN 9402 A (Appellant) (Respondent) Assessee by : Shri Devendra Jain Department by : Shri M.C. Omi Ningeshen Date of Hearing : 09.08.2017 Date of Pronouncement : 13.09.2017…

Asst CIT 8(3)(1), Mumbai vs. Ravindra Ganesh Nene, Navi Mumbai

In the result, Revenue’s appeals are dismissed

ITA 5404/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Sept 2017AY 2010-11

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

For Appellant: Shri Devendra JainFor Respondent: Shri M.C. Omi Ningeshen
Section 133(6)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHAN, HON'BLE ACCOUNTANT MEMBER ITA NO.5404 & 5405 /MUM/2016 (A.Y: 2010-11 & 2009-10) Income Tax Officer – 15(1)(4) v. Shri Ravindra Ganesh Nene 2nd Floor, B-2, 8,8,9 &10 Room No.15 B, Ground Floor, Aayakar Bhavan, M.K.Road, Croma House, Plot No.14C, Mumbai – 400 020 Sector 19, Vashi, Navi Mumbai 400 705 PAN: ACBPN 9402 A (Appellant) (Respondent) Assessee by : Shri Devendra Jain Department by : Shri M.C. Omi Ningeshen Date of Hearing : 09.08.2017 Date of Pronouncement : 13.09.2017…

ITO 31(2)(3), Mumbai vs. Mukesh M Parmar, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4172/MUM/2015[2009-10]Status: DisposedITAT Mumbai29 Mar 2017AY 2009-10

Bench: Shri D. Karunakara Rao & Shri Ravish Soodi.T.A. No.4172/M/2015 (Assessment Year: 2009-2010) I.T.A. No.4173/M/2015 (Assessment Year: 2011-2012) फनाभ/ Ito-31(2)(3), Mr. Mukesh M. Parmar, R.No.704, C-11, Pratyakshakar B-16, Shreyas Industrial Vs. Bhavan, Bkc, Bandra (E), Estate, Nr. Jay Coach, Mumbai – 400 051. Goregaon (E), Mumbai – 400 063. स्थामी रेखा सं./ Pan : Aaepp2846H (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant By : Shri Jothilakshmi Nayak, Dr प्रत्मथी की ओय से/ Respondent By : None

For Appellant: Shri Jothilakshmi Nayak, DRFor Respondent: None
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER I.T.A. No.4172/M/2015 (Assessment Year: 2009-2010) I.T.A. No.4173/M/2015 (Assessment Year: 2011-2012) फनाभ/ ITO-31(2)(3), Mr. Mukesh M. Parmar, R.No.704, C-11, Pratyakshakar B-16, Shreyas Industrial Vs. Bhavan, BKC, Bandra (E), Estate, Nr. Jay Coach, Mumbai – 400 051. Goregaon (E), Mumbai – 400 063. स्थामी रेखा सं./ PAN : AAEPP2846H (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant by : Shri Jothilakshmi Nayak, DR प्रत्मथी की ओय से/ Respondent…

Niloufer Mustafa Nalawala, Mumbai vs. ITO 21(3)(4), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 5769/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Mar 2017AY 2011-12

Bench: Shri D. Karunakara Raoबनाम/ Mrs. Nilofer Mustafa Nalawala Income Tax Officer- (Proprietress Of Liberty 21(3)(4), Vs. Graphics), R.No. 2104, Summer Mumbai. Park, 4, Seth Motisha Lane Cross, Byculla, Mumbai-400027. स्थायी ऱेखा सं./ Pan : Abmpn8288Q (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) अपीऱाथी की ओर से / Appellant By : Shri Nitesh Joshi प्रत्यथी की ओर से/ Respondent By : Ms. Beena Santosh, Dr

For Appellant: Shri Nitesh JoshiFor Respondent: Ms. Beena Santosh, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER बनाम/ Mrs. Nilofer Mustafa Nalawala Income Tax Officer- (Proprietress of Liberty 21(3)(4), Vs. Graphics), R.No. 2104, Summer Mumbai. Park, 4, Seth Motisha Lane Cross, Byculla, Mumbai-400027. स्थायी ऱेखा सं./ PAN : ABMPN8288Q (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) अपीऱाथी की ओर से / Appellant by : Shri Nitesh Joshi प्रत्यथी की ओर से/ Respondent by : Ms. Beena Santosh, DR सुनवाई की तारीख / Date of Hearing : 09.02.2017 घोषणा की तारीख /Date of Pronouncement : 03.03.2017 आदेश / O R D E R PER D. KARUNA…

Rakesh S Lilani, Ulhasnagar vs. ITO WD 2(3), Kalyan

In the result, appeal of the assessee is partly allowed

ITA 5425/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2017AY 2011-12

Bench: Shri D. Karunakara Raoफनाभ/ Mr. Rakesh S Lilani, Ito-Ward 2(3), Bk No.76, R.No.4, Mohan Pride, Kadakpada Vs. Ulhasnagar – 421001. Kalyan (W). स्थामी रेखा सं./ Pan : Aafpl7145J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Rajiv KhandelwalFor Respondent: Ms. Beena Santosh, DR
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER फनाभ/ Mr. Rakesh S Lilani, ITO-Ward 2(3), BK No.76, R.No.4, Mohan Pride, Kadakpada Vs. Ulhasnagar – 421001. Kalyan (W). स्थामी रेखा सं./ PAN : AAFPL7145J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Appellant by : Shri Rajiv Khandelwal प्रत्मथी की ओय से/ Respondent by : Ms. Beena Santosh, DR सुनवाई की तायीख / Date of Hearing : 09.02.2017 घोषणा की तायीख /Date of Pronouncement : 28.02.2017 आदेश / O R D E R PER D. KARUNAKARA RAO, AM: This appeal filed by the assessee on 6.9.2016 is ag…