How many judgments cite CIT v. Precision Finance (P.) Ltd.?

64 judgments on BharatTax cite CIT v. Precision Finance (P.) Ltd. (82 Taxmann 31), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Precision Finance (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 68, Section 142(1), Section 133(6), Section 143(2), Section 115BBE.

CIT v. Precision Finance (P.) Ltd.

82 Taxmann 31High Court1995#1775 most cited

What is CIT v. Precision Finance (P.) Ltd. authority for?

To prove cash credits under Section 68, the assessee must establish the identity, creditworthiness of the creditor, and genuineness of the transaction; mere furnishing of particulars or payment by account payee cheque is insufficient.

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. Precision Finance (P.) Ltd. · Section 68 · onus of proof · cash credits · identity of creditors · creditworthiness of creditors · genuineness of transaction · account payee cheque · share application money · accommodation entry · Section 133(6)

Also reported as

121 CTR 20

Sections most often in play

Section 143(3)Section 68 Section 142(1)Section 133(6)Section 143(2)Section 115BBE Section 147 Section 1961

Issues it is cited on

onus of proof valuation of shares source of source share capital and share premium permanent account number addition u/s 68 creditworthiness of the creditor share application money genuineness of the transaction accommodation entry rejection of books of account borrowed satisfaction

Judgments citing CIT v. Precision Finance (P.) Ltd.

M/S. Mall Hotel Ltd., New Delhi vs. ITO, New Delhi

ITA 2688/DEL/2014[2006-07]Status: DisposedITAT Delhi31 May 2022AY 2006-07

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmam/S. Mall Hotel Ltd., Vs. The Commissioner Of Income D-893, New Friends Colony, Tax (Appeals), New Delhi Ix, New Delhi Pan : Aadcm3128R (Appellant) (Respondent)

Section 131Section 142(1)Section 144Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. MALL HOTEL Ltd., Vs. The Commissioner of Income D-893, New Friends Colony, Tax (Appeals), New Delhi IX, New Delhi PAN : AADCM3128R (APPELLANT) (RESPONDENT) Assessee by Shri Anand Kumar Pandey, Adv. Revenue by Sh. Garima Sharma, Sr. DR Date of hearing: 24.05.2022 Date of Pronouncement: 31 .05.2022 ORDER PER ANUBHAV SHARMA, JM: The assessee has preferred this appeal against appellate order u/s 250(6) of the Income Tax Act, 1961 dated 18.03.2014 in appeal…

Joint CIT (OSD) CC 7(4), Mumbai vs. M/S Shalimar Housing & Finance Ltd., Mumbai

ITA 4079/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Jun 2021AY 2013-14

Section 133(6)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 4079/Mum/2019 (Assessment Year 2013-14) Vs. M/s. Shalimar Housing & JCIT(OSD)-CC-7(4) Room No. 659 Finance Ltd. Aayakar Bhavan 505, Shalimar Morya Park M.K. Road Andheri West Mumbai-400 020. Mumbai-400 053. PAN : AAACS6732N (Appellant) (Respondent) Assessee by Shri Vijay Mehta Department by Shri Rajesh Kumar Date of Hearing 16.03.2021 Date of Pronouncement 01.06.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned CIT(A) dated 22.3.2019 an…

The ACIT, Circle-5, Ahmedabad vs. M/S. Rajesh Malleables Ltd., Ahmedabad

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

ITA 802/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2003-04

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri L.P. Jain, Sr.DRFor Respondent: Shri Anil Kshatriya

Section 36(1)(iii)Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 802/Ahd/2016 ("नधा"रण वष"/Assessment Year: 2003-04 ) The DCIT बनाम/ M/s.Rajesh Malleables Ltd. Circle-3(1) C/o. Anuj Mehta Vs. Ahmedabad Nandanvan Opp. Shapath-IV, Nr. Karnavati Club SG High Way Ahmedabad-380 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCR 0270 K .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri L.P. Jain, Sr.DR ""यथ" क" ओर से/Respondent by: Shr…

M/S. Hindustan Sports Club Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the Assessee is dismissed

ITA 5487/DEL/2013[2005-06]Status: DisposedITAT Delhi31 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Janardan Das, Sr. DR

Section 143(3)Section 68

…ITA No.- 5487/Del/2013. M/s Hindustan Sports Club Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 5487/Del/2013 (Assessment Year: 2005-06) M/s Hindustan Sports Club Ltd., The Income Tax Officer, B-7, Pragati Chambers, Vs. Ward 12(4), Commercial Complex, Ranjit New Delhi. Nagar, New Delhi-110008. PAN No: AAACH3222Q APPELLANT RESPONDENT Assessee by : Shri Ankit Gupta, Adv. Revenue by : Shri Janardan Das, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM (A) This appeal has been filed by the ass…

Mannat Hospitality (P) Ltd., Delhi vs. ITO, Ward- 16(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 7348/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Jun 2019AY 2009-10

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2009-10 Mannat Hospitality (P) Ltd. Income Tax Officer 325, Jagirit Enclave, Vs Ward – 16 (2) Delhi-110092 New Delhi Pan No.Aagcm0506Q (Appellant) (Respondent) Appellant By Sh. Repudaman Thakur, Ca Respondent By Ms. Rinku Singh, Sr Dr Date Of Hearing: 11/03/2019 Date Of Pronouncement: 07/06/2019 Order

Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2009-10 Mannat Hospitality (P) Ltd. Income Tax Officer 325, Jagirit Enclave, Vs Ward – 16 (2) Delhi-110092 New Delhi PAN No.AAGCM0506Q (APPELLANT) (RESPONDENT) Appellant by Sh. Repudaman Thakur, CA Respondent by Ms. Rinku Singh, Sr DR Date of hearing: 11/03/2019 Date of Pronouncement: 07/06/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 10.09.2018 of the CIT(A)-6, Delhi relating to A. Y. 2009-10.…

M/S.M.L.Realty, Mumbai vs. ACIT 22(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 795/MUM/2019[2009-10]Status: DisposedITAT Mumbai17 May 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri G. Manjunatha, Assessment Year: 2009-10 M/S M. L. Realty, Acit-22(2), Mumbai 411/A Sunder Villa, S. V. बनाम/ Road, Santacruz (W), Vs. Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaqfm3360H

Section 147Section 148Section 148(1)Section 148(2)Section 292BSection 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी संद"प गोसाई , "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri SANDEEP GOSAIN, Judicial Member AND Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2009-10 M/s M. L. Realty, ACIT-22(2), Mumbai 411/A Sunder Villa, S. V. बनाम/ Road, Santacruz (W), Vs. Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM3360H "नधा"रती क" ओर से / Assessee by Shri Keshav B. Bhujle Shri D.G. Pansari राज"व क" ओर से / Revenue by 02/05/2019 सुनवाई क" तार"ख / Date of Hearing : 17/05/2019 आदेश क" तार"…

Philips India Ltd., Kolkata vs. PCIT-IV, Kolkata

In the result, appeal of the assessee is dismissed

ITA 1142/KOL/2016[2009-2010]Status: DisposedITAT Kolkata27 Mar 2019AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier Known As Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [Pan : Aabcp 9487 A] Principal Commissioner Of Income Tax - Iv, Kolkata…….............…....................…...Respondent Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10Th, 2019 Date Of Pronouncing The Order : March 27Th, 2019 O R D E R Per J. Sudhakar Reddy :-

Section 143(3)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier known as Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [PAN : AABCP 9487 A] Principal Commissioner of Income Tax - IV, Kolkata…….............…....................…...Respondent Appearances by: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, appeared on behalf of t…

Dilavarhusain R. Farasta, Ahmedabad vs. The Income Tax Officer, Ward-2(4), Bhavnagar

In the result, appeal of the assessee is dismissed

ITA 140/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.140/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2013-14)

For Appellant: Shri B.R. Popat, ARFor Respondent: Shri Rajesh Meena, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘एस. एम. सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.140/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2013-14) Dilavarihusai R.Farasta The Income Tax बनाम/ Totaniya Kuvo Officer Vs. Dena Bank pase no khancho Ward-2(4) Mahuva Bhavnagar Dist.Bhavnagar-364 290 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACPF 2973 R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri B.R. Popat, AR ""यथ" क" ओर से/Respondent b…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Infotech Limited, Ahmedabad

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 1371/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2011-12

Section 143(3)Section 68

…ITA No. 1371/Ahd/2015 DCIT Vs. Gujarat Infotech Ltd Assessment Year : 2011-12 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] Assessment Year: 2011-12 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle 2(1)(1), Ahmedabad Vs. Gujarat Infotech Limited ............................Respondent A-2, 2nd Floor, Jay Tower, Ankur Compex, Nr. Ankur Bus Stop, Navrangpura, Ahmedabad-380006 [PAN : AABCG 6123 E] Appearances by: Saurabh Singh, for the Appellant S N Divatia, for the Respondent Date of concluding the hearing :…

ACIT, New Delhi vs. M/S. Montage Enterprises Pvt. Ltd., New Delhi

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

ITA 4014/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Jan 2019AY 2007-08

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri K. Narasimha Chary Shri K. Narasimha Charyshri K. Narasimha Chary Shri K. Narasimha Chary

For Appellant: Ms. Paramita M. Biswas, CIT-DRFor Respondent: Shri M.P. Rastogi, Advocate

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’E’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No. 4014/Del/2011 IT…

Gumpro Drilling Fluids Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 15, Mumbai

The appeal of the assessee is dismissed

ITA 2868/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Oct 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2013-14 Gumpro Drilling Fluids Vs Pr. Cit-15, Private Limited, Room No.517, 5Th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, Lbs M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aadcg2319N "नधा"रती क" ओर से / Assessee By Shri Ashok J. Patil राज"व क" ओर से / Revenue By Shri L.K.S. Dahiya Cit-Dr

Section 120Section 144ASection 263Section 35

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2013-14 Gumpro Drilling Fluids vs Pr. CIT-15, Private Limited, Room No.517, 5th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, LBS M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AADCG2319N "नधा"रती क" ओर से / Assessee by Shri Ashok J. Patil राज"व क" ओर से / Revenue b…

Manoir Petro India Ltd, Mumbai vs. Pr CIT 1, Mumbai

ITA 2626/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Jul 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010-11 Manoir Petro India Limited, Pr. Cit-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3Rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aafcm5210J

Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2010-11 Manoir Petro India Limited, Pr. CIT-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAFCM5210J 2 Manoir Petro India Limited ITA No.2626/Mum…

ACIT, New Delhi vs. M/S. Kunal Medicare Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2343/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Jun 2018AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kambleacit Vs Umesh Pharmaceuticals Central Circle-6, (Erstwhile Pvt. Ltd. Central Circle) C-30, Room No. 364, 3Rd Floor, E-2, Ara Panchsheel Enclave Centre, Jhandewalan Extension New Delhi New Delhi Aaacu7237L (Appellant) (Respondent) Acit Vs Kunal Medicare, Central Circle-6, (Erstwhile C-30, Central Circle) Panchsheel Enclave Room No. 364, 3Rd Floor, E-2, Ara New Delhi Centre, Jhandewalan Extension Aadck3300M New Delhi (Respondent) (Appellant)

Section 132Section 133(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ACIT Vs Umesh Pharmaceuticals Central Circle-6, (Erstwhile Pvt. Ltd. Central Circle) C-30, Room No. 364, 3rd Floor, E-2, ARA Panchsheel Enclave Centre, Jhandewalan Extension New Delhi New Delhi AAACU7237L (APPELLANT) (RESPONDENT) ACIT Vs Kunal Medicare, Central Circle-6, (Erstwhile C-30, Central Circle) Panchsheel Enclave Room No. 364, 3rd Floor, E-2, ARA New Delhi Centre, Jhandewalan Extension AADCK3300M New Delhi (RESPONDENT) (APPELLANT) Appellant by Sh. S. S. Rana,…

ACIT, New Delhi vs. M/S. Umesh Pharmaceuticals Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2342/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Jun 2018AY 2012-13

Section 132Section 133(6)

Saigal Sea Trade, Mumbai vs. CIT -18, Mumbai

The appeal of the assessee is dismissed

ITA 2511/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 May 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 M/S Saigal Sea Trade, Cit-18, J.V. House, 02Nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaafs6920K

Section 142(1)Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2009-10 M/s Saigal Sea Trade, CIT-18, J.V. House, 02nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAAFS6920K "नधा"रती क" ओर से / Assessee by Shri Jitendra Jain Shri Manjunatha Swamy-CIT राज"व क" ओर से / Revenue by 07/05/2018 सुनवाई…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3609/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Apr 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3608/MUM/2017[2008-09]Status: DisposedITAT Mumbai25 Apr 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

Mumbai District Central Co Op Bank Ltd, Mumbai vs. CIT 1(1), Mumbai

The appeals are disposed of in the above terms

ITA 3198/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 The Mumbai District Cit-1, Aayakar Bhavan बनाम/ Central Co-Op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaam3185D यनधाारयती की ओर से / Assessee By Shri Amar Gahlot याजस्व की ओर से / Revenue By Shri B. Srinivas, Cit-Dr ुनवाई की तायीख / Date Of Hearing : 22/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जे, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. प्रधान, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 The Mumbai District CIT-1, Aayakar Bhavan बनाम/ Central Co-op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. AAAAM3185D यनधाारयती की ओर से / Assessee by Shri Amar Gahlot याजस्व की ओर से / Revenue by Shri B. Srinivas, C…

Startech Engineers, Mumbai vs. Pr CIT 22, Mumbai

The appeals are disposed of in the above terms

ITA 3898/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Feb 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 Startech Engineers, Pr. Commissioner Of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4Th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaxfs3063J "नधा"रती क" ओर से / Assessee By Shri D.C.Saboo & Shri Shyam Saboo राज"व क" ओर से / Revenue By Shri Manjunatha Swamy-Dr

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 Startech Engineers, Pr. Commissioner of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAXFS3063J "नधा"रती क" ओर से / Assessee by Shri D.C.Saboo & Shri Shyam Saboo राज"व क"…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3752/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 Nov 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…