CIT v. S.S.P. (P) Ltd.

202 Taxmann 386High Court2011#5012 most cited

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

Ad hoc disallowances made without material to justify them or pointing out deficiencies in the assessee's claim are not justified. This applies to expenses like car and telephone expenses which cannot be disallowed merely on an estimate basis.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. S.S.P. (P) Ltd. · 2011 · ad hoc disallowance · unjustified disallowance · estimate basis · car expenses · telephone expenses · lack of material · deficiencies in claim · section 37

Also reported as

14 Taxmann.com 87237 CTR 464

Sections most often in play

Section 143(3)Section 132(1)Section 142(1)Section 143(2)Section 144Section 153ASection 250Section 37(1)

Issues it is cited on

prohibited by lawsection 44absection 37(1)section 37genuineness of the transactionassistant commissionersearch and seizuresection 153section 153aprevious yeartransfersection 143(2)

Judgments citing CIT v. S.S.P. (P) Ltd.

KAMLA DEVI JAYDAYAL JAIN PRIVATE LIMITED,MUZAFFARPUR vs. ASSISTANT COMMISIONER OF INCOME TAX, MUZAFFARPUR

In the result, the appeal filed by the assessee is dismissed

ITA 19/PAT/2025[2016-17]Status: DisposedITAT Patna24 Feb 2026AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 132(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘SMC’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 19/PAT/2025 Assessment Year(s): 2016-17 Kamla Devi Jaydayal Jain ACIT, Central Circle, Private Limited Vs. Muzaffarpur (Appellant) (Respondent) PAN: AAECK0593R Appearances: Assessee represented by : None. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 08-January-2026 Date of pronouncing the order : 24-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is agains…

RAJNANDGAON PETROL SERVICE, RAJNANDGAON,RAJNANDGAON vs. ACIT, CIRCLE-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 553/RPR/2024[2017-18]Status: DisposedITAT Raipur20 Jan 2025AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.553/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Rajnandgaon Petrol Service Partner : Kulwant Singh Bhatia, Pendri, G.E. Road, Rajnandgaon (C.G.)-491 441 Pan: Aagfr7601E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: None (written submission)For Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143(2)Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No.553/RPR/2024 "नधा"रण वष" / Assessment Year : 2017-18 Rajnandgaon Petrol Service Partner : Kulwant Singh Bhatia, Pendri, G.E. Road, Rajnandgaon (C.G.)-491 441 PAN: AAGFR7601E .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None (written submission) Revenue by : Smt. Anubhaa Tah Goel, Sr. DR सुनवाई क" तार"ख /…

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

ITA 189/IND/2023[2021-2022]Status: DisposedITAT Indore09 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

Section 234ASection 3(3)Section 37(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER DCIT, Circle 5(1) M/s. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCL 1320 Assessee by Shri Kirti Kumar Daga, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 04.01.2024 Date of Pronouncement 09.01.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 22.03.2023 of Commissioner o…

G-TEKT INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(2), NEW DELHI

ITA 5922/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Jul 2023AY 2014-15

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 143(3)

…evenue cannot challenge the commercial expediency and wisdom of assessee. - Dhakeshwari Cotton Mills Ltd. vs. CIT : (1954) 26 ITR 775 (SC) - Nitin Sales Corporation vs. ITO : [2008] 212 Taxation 49 (Delhi HC) - Friends Clering Agency (P) Ltd. vs. CIT : [2011] 237 CTR 464 (Del) - Omar Salay Mohamed Sait vs. CIT : [1959) 37 ITR 151 - State of Orissa v. Maharaja Shri B.P. Singh Deo : (1970) 76 ITR 690 6.1 It was also submitted that appellant has sold dies to HCIL at loss of Rs. 39,43,12,558/- and after negotiating recovered foreign exchange loss of Rs. 16,44,05,000/- incurred on account of purchases of dies and cons…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

ITA 234/RPR/2019[2011-12]Status: DisposedITAT Raipur30 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.233 & 234/RPR/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) ACIT-2(1), Bhilai Vs M/s Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon PAN No. :AAECA 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Amit M. Jain & Gagan Tiwari, Advs. & Shri Bikram Jain, CA राजस्व की ओर से /Revenue by : Shri Debashish La…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

ITA 233/RPR/2019[2009-10]Status: DisposedITAT Raipur30 Mar 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.233 & 234/RPR/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) ACIT-2(1), Bhilai Vs M/s Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon PAN No. :AAECA 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Amit M. Jain & Gagan Tiwari, Advs. & Shri Bikram Jain, CA राजस्व की ओर से /Revenue by : Shri Debashish La…

MESERS DAYALAL MEGHJI AND COMPANY,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR

In the result, the appeal of assessee is allowed

ITA 28/RPR/2020[2013-14]Status: DisposedITAT Raipur20 Sept 2022AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.28/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014) M/S Dayalal Meghji & Company, Vs Acit-4(1), Raipur 3Rd Floor, D.M.Plaza, Chhotapara, Near Fire Brigade Chowk, Raipur Pan No. : Aacfd 0396 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.28/RPR/2020 (ननधाारण वषा / Assessment Year :2013-2014) M/s Dayalal Meghji & Company, Vs ACIT-4(1), Raipur 3rd Floor, D.M.Plaza, Chhotapara, Near Fire Brigade Chowk, Raipur PAN No. : AACFD 0396 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri R.B.Doshi, CA राजस्व की ओर से /Revenue by : Shri G.N.Singh, Sr. DR सुनिाई की तारीख / Da…

LODHA DEVELOPERS LTD(FORMERLY KNOWN AS LODHA DEVELOPERS PRIVATE LIMITED),MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 2349/MUM/2018[2014-15]Status: DisposedITAT Mumbai12 May 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Blemacrotech Developers Limited V. Dcit – Central Circle – 7(3) {Erstwhile Lodha Developers Limited} Room No. 655, 6Th Floor 412, 4Th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai – 400020 Fort, Mumbai - 400001 Pan: Aaacl1490J (Appellant) (Respondent) Dcit – Central Circle – 7(3) V. Macrotech Developers Limited Room No. 655, 6Th Floor {Erstwhile Lodha Developers Limited} 412, 4Th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai – 400020 Fort, Mumbai - 400001 Pan: Aaacl1490J (Appellant) (Respondent)

For Appellant: Shri Rajan Vora &For Respondent: Shri Sandeep Raj
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER Macrotech Developers Limited v. DCIT – Central Circle – 7(3) {erstwhile Lodha Developers Limited} Room No. 655, 6th Floor 412, 4th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman circle Mumbai – 400020 Fort, Mumbai - 400001 PAN: AAACL1490J (Appellant) (Respondent) DCIT – Central Circle – 7(3) v. Macrotech Developers Limited Room No. 655, 6th Floor {erstwhile Lodha Developers Limited} 412, 4th Floor, 17G Vardhaman Ch…

STARWORTH INFRASTRUCTURE AND CONSTRUCTION LTD,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(3), BANGALORE

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

ITA 1713/BANG/2017[2011-12]Status: DisposedITAT Bangalore07 Aug 2020AY 2011-12

Bench: Shri B. R. Baskaran & Shri Pavan Kumar Gadaleassessment Year: 2011-12

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Smt. Priyadarshini Misra, D.R

…Ld. CIT(A) also did not examine the details furnished by the assessee and accordingly confirmed the disallowance. The Ld. A.R. placed his reliance on the decision rendered by Hon’ble Punjab & Haryana High Court in the case of CIT Vs. S.S.P. (P) Ltd. (2011) 14 Taxmann.com 87, wherein the Hon’ble Punjab & Haryana High Court has held that adhoc disallowance made without there being any material to justify such disallowance and without pointing out deficiencies in the claim of the assessee, is not justified. Accordingly, the Ld. A.R. prayed for deletion of the disallowances made by the A.O. and confirmed by Ld…

SRI. KRISHNAN RANJITH,KOCHI vs. THE ACIT, KOCHI

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

ITA 141/COCH/2020[2008-09]Status: DisposedITAT Cochin08 Jun 2020AY 2008-09

Bench: Shri George George K

For Appellant: Sri.K.GopiFor Respondent: Sri.B.Sajjive, Sr.AR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No.141/Coch/2020 : Asst.Year 2008-2009 Sri.Krishnan Ranjith The Asst.Commissioner of 2A, Chackolas Water Scapes Vs. Income-tax, Cir.2(2) Pandit Karuppan Road Range -2 Thevara Kochi. Cochin – 682 013. PAN : ADLPR2984G. (Appellant) (Respondent) Appellant by : Sri.K.Gopi Respondent by : Sri.B.Sajjive, Sr.AR Date of Pronouncement : 15.06.2020 Date of Hearing : 11.06.2020 O R D E R This appeal at the instance of the assessee is directed against the order of the CIT(A), dated 27.11.2019. The relevant assess…

M/S. VICHITRA CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 5048/DEL/2015[2011-12]Status: DisposedITAT Delhi27 May 2019AY 2011-12

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

…DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 5047/DEL/2015 (A.Y 2010-11) I.T.A. No. 5048/DEL/2015 (A.Y 2011-12) Vichitra Constructions Pvt. Vs Addl. CIT Ltd. Range-17, A-1/31, Janakpuri C. R. Building New Delhi New Delhi AAACV0836C (APPELLANT) (RESPONDENT) Appellant by Sh. Ved Jain, Adv, Sh. Ashish Goel, CA Respondent by Ms. Ashima Neb, Sr. DR Date of Hearing 28.02.2019 Date of Pronouncement 27.05.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the order dated 03/04/2015 passed by CIT(A…

M/S. VICHITRA CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 5047/DEL/2015[2010-11]Status: DisposedITAT Delhi27 May 2019AY 2010-11

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

…DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 5047/DEL/2015 (A.Y 2010-11) I.T.A. No. 5048/DEL/2015 (A.Y 2011-12) Vichitra Constructions Pvt. Vs Addl. CIT Ltd. Range-17, A-1/31, Janakpuri C. R. Building New Delhi New Delhi AAACV0836C (APPELLANT) (RESPONDENT) Appellant by Sh. Ved Jain, Adv, Sh. Ashish Goel, CA Respondent by Ms. Ashima Neb, Sr. DR Date of Hearing 28.02.2019 Date of Pronouncement 27.05.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the order dated 03/04/2015 passed by CIT(A…

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…

M/S. BRIGHT ENTERPRISES PVT. LTD.,JALANDHAR vs. ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, the appeal of the assessee in ITA No

ITA 126/ASR/2015[2012-13]Status: DisposedITAT Amritsar17 Jan 2019AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G

…IN THE INCOME TAX APPELLATE TRIBUNAL CAMP BENCH AT JALANDHAR Before Sh. N. K. Saini, Hon’ble Vice President and Sh. Ravish Sood, Judicial Member ITA No.354/Asr./2014 : Asstt. Year : 2010-11 ITA No.126/Asr./2015 : Asstt. Year : 2012-13 M/s Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner of Income MBD House, Railway Road, Tax, Central Circle-II, Jalandhar Jalandhar (APPELLANT) (RESPONDENT) PAN No. AAACB9469K Assessee by : Sh. Sudhir Sehgal, Adv. Revenue by : Sh. Pawan K. Kumar, CIT DR Date of Hearing : 08.01.2019 Date of Pronouncement : 17.01.2019 ORDER Per N. K. Saini, Vice President: These two appeals…

M/S BRIGHT ENTERPRISES PVT. LTD,,JALANDHAR vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, the appeal of the assessee in ITA No

ITA 354/ASR/2014[2010-11]Status: DisposedITAT Amritsar17 Jan 2019AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G

…IN THE INCOME TAX APPELLATE TRIBUNAL CAMP BENCH AT JALANDHAR Before Sh. N. K. Saini, Hon’ble Vice President and Sh. Ravish Sood, Judicial Member ITA No.354/Asr./2014 : Asstt. Year : 2010-11 ITA No.126/Asr./2015 : Asstt. Year : 2012-13 M/s Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner of Income MBD House, Railway Road, Tax, Central Circle-II, Jalandhar Jalandhar (APPELLANT) (RESPONDENT) PAN No. AAACB9469K Assessee by : Sh. Sudhir Sehgal, Adv. Revenue by : Sh. Pawan K. Kumar, CIT DR Date of Hearing : 08.01.2019 Date of Pronouncement : 17.01.2019 ORDER Per N. K. Saini, Vice President: These two appeals…

AXIS IMPEX,MUMBAI vs. ACIT 18(2), MUMBAI

The appeal of the assessee is dismissed

ITA 575/MUM/2017[2012-13]Status: DisposedITAT Mumbai07 Aug 2018AY 2012-13

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2012-13 M/S Axis Impex, Vs Acit-18(2), Shop No.4, 83/85, Earnesh House, Dadisheth Agiary Lane, Nariman Point, Mumbai-400002 Mumbai-400021 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aagfa2650N

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, 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: 2012-13 M/s Axis Impex, vs ACIT-18(2), Shop No.4, 83/85, Earnesh House, Dadisheth Agiary Lane, Nariman Point, Mumbai-400002 Mumbai-400021 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAGFA2650N "नधा"रती क" ओर से / Assessee by NONE Shri Satishchandra Rajore-DR राज"व क" ओर से / Revenue by 07/08/2018 सुनवाई क" तार"ख / Date of Hearing : 07/08…

BHINMAL CONTRACTORS PROPERTY & LAND DEVELOPERS P. LTD,MUMBAI vs. ACIT 4(1), MUMBAI

In the result, appeals are allowed in terms indicated hereinabove

ITA 7207/MUM/2012[2008-09]Status: DisposedITAT Mumbai26 Apr 2018AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 143(3)Section 194CSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM ITA No.7083/Mum/2013 (Assessment Year :2009-10) ITA No.1420/Mum/2015 (Assessment Year :2007-08) M/s. Bhinmal Contractors Vs. ACIT / DCIT – 4(1) Property and Land Developers Mumbai Pvt.Ltd., Mohanlal Jain & Co., Chartered Accountants 10, Chartered House Ground Floor, Dr. C.H.Street Marine Lines Mumbai – 400 002 PAN/GIR No.AABCB4536C Appellant) .. Respondent) Assessee by Shri Sanjay Kapadia Revenue by Shri T.A. Khan Date of Hearing 20/03/2018 Date of Pronouncement 26/04/2018 आदेश / O R D E R PER R.C.SHARM…

NITIN KILLAWALA & ASSOCIATES,MUMBAI vs. ASST CIR CIR 11(3), MUMBAI

ITA 3409/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./3409/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Nitin Killawala & Associates Astt. Cit, Circle-11(3)[Now Circle 16(3)] D-4, N.S. Road No.10, Jvpd Scheme, 4Th Floor, Room No.447, Aayakar Bhavan Vs. Vile Parle(W),Mumbai-400 049. Mumbai. Pan:Aaafn 1163 F (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Ms. Arju Goradia अपीलाथ" क" ओर से /Assessee By: Shri Bhavik V. Shah-Ca सुनवाई क" तारीख / Date Of Hearing: 11/07/2017 घोषणा क" तारीख / Date Of Pronouncement: /09/2017 लेखा सद"य सद"य, राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra A.M.- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order,Dated 27.02.2015,Of The Cit (A)-7, Mumbai The Assessee Has Filed The Present Appeal.Assessee-Firm,Engaged In The Business Of Architecture & Interior Designing Filed Its Return Of Income,On 28/09/2010,Declaring Total Income At Rs.81.99 Lakhs.The Assessing Officer(Ao) Completed The Assessment U/S.143(3)Of The Act,On 30/11/2012,Determining Its Income At Rs.1.02 Crores.

For Appellant: Shri Bhavik V. Shah-CAFor Respondent: Ms. Arju Goradia
Section 14Section 143(3)

…आयकर अपीलीय अिधकरण, मुंबई “जे” खंडपीठ म" Income-tax Appellate Tribunal -“J”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3409/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/s. Nitin Killawala & Associates Astt. CIT, Circle-11(3)[Now Circle 16(3)] D-4, N.S. Road No.10, JVPD Scheme, 4th Floor, Room No.447, Aayakar Bhavan Vs. Vile Parle(W),Mumbai-400 049. Mumbai. PAN:AAAFN 1163 F (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क…

DCIT, NEW DELHI vs. M/S. MICROMAX INFORMATICS LTD., GURGAON

The appeal of the Revenue is dismissed and that of the assessee is partly allowed

ITA 4647/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jun 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri B. P. Jain

For Appellant: Shri Ved Jain, C. AFor Respondent: Shri H. K. Choudhary, CIT [DR]
Section 142Section 143(3)Section 153A

…1 I. T. Appeal Nos. 4642,4643,4644 & 4645/Del/2014 AND I. T. Appeal Nos. 4647,4648,4649,4650 & 4651/Del/2014. Assessment Years : 2006-07,2007-08,2008-09,2009-10 & 2010-11. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: “E” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI B. P. JAIN, ACCOUNTANT MEMBER I. T. Appeal Nos. 4642, 4643, 4644 & 4645/Del/2014 Assessment Years: 2006-07, 2008-09, 2009-10 & 2010-11 Micromax Informatics Ltd., Deputy Commissioner of C/o. Ved Jain & Associates, Vs. Income Tax, 100, Babar Road, Opp. Hotel Lalit, Central Circle : 16, New Delhi – 110 035. New Delhi. PAN :…

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