How many judgments cite CIT v. Samir Synthetics Mill?

58 judgments on BharatTax cite CIT v. Samir Synthetics Mill (326 ITR 410), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Samir Synthetics Mill come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 115BBE, Section 69C, Section 37(1), Section 68.

CIT v. Samir Synthetics Mill

326 ITR 410High Court2010#1979 most cited

What is CIT v. Samir Synthetics Mill authority for?

When undisclosed sales or receipts are detected, income tax addition should be limited to the estimated profit embedded in such unaccounted transactions, rather than the entire gross value of the sales. This approach implicitly accounts for the cost component of goods sold and prevents distorted profit ratios.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Samir Synthetics Mill · 326 ITR 410 · unaccounted sales taxability · undisclosed receipts addition · profit on unaccounted sales · Section 153A · Section 115BBE · Section 69C · estimated profit · gross turnover addition · unexplained income · Gujarat High Court

Also reported as

40 Taxmann 494

Sections most often in play

Section 153A Section 132 Section 115BBE Section 69C Section 37(1)Section 68 Section 143(3)Section 292C

Issues it is cited on

section 155bbe illegal payment on money receipt section 65b(4)section 256 explanation to section 37 circular trading section 114 section 131(1a)survey under section 133a section 155 dumb documents

Judgments citing CIT v. Samir Synthetics Mill

The ITO, Ward-1(2)(3), Ahmedabad vs. Mohammedarif Ibrahimbhai Shaikh, Ahmedabad

ITA 1115/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

For Appellant: Shri Vijaykumar Jaiswal, CIT DR &For Respondent: Shri Dushyant Maharshi, A.R

Section 143(3)Section 147

…y profit embedded in it be considered as income of assessee. Even when the purchases were not fully vouched, only profit was directed to be taxed and not the full amount involved as per ration laid down in following cases: CIT vs. Samir Synthetics Mill [2010] 326 ITR 410 (Guj.) CIT Vs. Bholanath Polyfab Pvt. Ltd. - (2013) 40 Taxmann 494(Guj) Hon'ble Karnataka High Court in the case of Shankar Khandsari Sugar Mills Vs. CIT 193 ITR 669 (Kar.) has observed that "In the absence of any prejudice to the revenue, and the basis of the tax under the Act being to levy tax, as far as possible, on the real income, the approa…

Dy CIT CC 7 (2), Mumbai vs. M/S Man Global Ltd., Mumbai

In the result, all the appeals of the Revenue are dismissed and cross objections of the assessee in CO Nos

ITA 7440/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7534/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2013-14) आयकर अपील आयकर अपील संसंसंसं./ Ita No. 7535/Mum/2019 आयकर आयकर अपील अपील (िनधा"रण वष" / Assessment Year 2014-15) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7536/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2015-16)

…अिधकरण “B” "यायपीठ "यायपीठ "यायपीठ मुंबई "यायपीठ मुंबई म"। म"। म"। म"। आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण मुंबई मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी राजेश कुमार लेखा सद" एवं "ी अमरजीत िसंह, "ाियक सद" सम" । BEFORE SRI RAJESH KUMAR, AM AND SRI AMARJIT SINGH, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7534/Mum/2019 अपी…

The ACIT, Central Circle-1(1), Ahmedabad vs. Uma Shakti Corporation Residency Project, Ahmedabad

In the result, the appeal IT(SS)A 197/Ahd/2013 & 198/Ahd/2013

ITA 1371/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad08 Nov 2021AY 2010-11

For Appellant: Shri Mahesh S. Chhajed, A.RFor Respondent: Shri O.P. Sharma, CIT-D.R

Section 132Section 143(3)

…ch was reflected by the alleged unaccounted sales the finding of the Tribunal that only the gross profit on the said amount can be brought to tax does not call for any interference. " 9.6 Similarly the facts of the case of CIT vs. Samir Synthetics Mill [2010] 326 ITR 410 (GUJ.) are that as a result of search by the Excise Department in the business premises of the assessee, various discrepancies were noted in the production of the assessee. The assessee could not even be able to reconcile the production, sales and the closing stock although the specific opportunity was provided by the Assessing Officer. According…

Dhani Ram, New Delhi vs. ITO, Ward-38(2), New Delhi

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

ITA 2817/DEL/2019[2009-10]Status: DisposedITAT Delhi07 Oct 2021AY 2009-10

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri R.K. Gupta, Sr. D.R

Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.No.2817/Del./2019 Assessment Year 2009-2010 The Income Tax Officer, Shri Dhani Ram, Ward-38(2), Room No. H.No.156, Pkt.B-9, DDA 1006, E-2 Block, vs. Flats, Sector-5, Rohini, Pratyakshkar Bhawan, New Delhi – 110 085. Civic Centre, PAN AENPR3894N Delhi -110002. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Shri R.K. Gupta, Sr. D.R. Date of Hearing : 03.08.2021 Date of Pronouncement : 07.10.2021 ORDER This appeal filed by the Assessee is directe…

M/S Ekta Housing Pvt. Ltd., Mumbai vs. Dy. CIT Central Circle-6(2), Mumbai

The appeal of the revenue is dismissed

ITA 1732/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood ()

…the finding of the Tribunal that only the gross profit on the said amount can be brought to tax does not call for any interference. 12. Counsel also relied on the decision in the case of Commissioner of Income Tax v. Samir Synthetics Mill, reported in (2010) 326 ITR 410, wherein the High Court confirmed the view of the Tribunal accepting only the profit of unaccounted sale for the purpose of collecting tax. 13. Our attention was also drawn to the decision of the M. P. High Court in the case of Man Mohan Sadani v. Commissioner of Income Tax, reported in (2008) 304 ITR 52, wherein referring to and relying upon the…

M/S. Mandviwala Developers, Surat vs. The Dy.Commissioner of Income Tax, Circle-1(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 1192/AHD/2016[2012-13]Status: DisposedITAT Surat26 Mar 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) M/S Mandviwala Developers, Vs Deputy Commissioner Of Income Survey No.405-406, Tax, Circle-1(2), Surat Opp. Din Dayal Ashram, Sachin Magdalla Road, Surat (Gujarat). Pan : Aaqfm7563C Appellant Respondednt

Section 133ASection 143(2)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Court Hearing) M/s Mandviwala Developers, Vs Deputy Commissioner of Income Survey No.405-406, Tax, Circle-1(2), Surat Opp. Din Dayal Ashram, Sachin Magdalla Road, Surat (Gujarat). PAN : AAQFM7563C APPELLANT RESPONDEDNT Appellant by Shri Saurabh Soparkar, Sr. Advocate with Ms Urvashi Shodhan Advocate Respondent by Shri S T Bidari, CIT (DR) & Sh. O.P Vaishnav CIT-DR Date of hearing 05/02/2021 Date of pronouncement 26/03/2021 Order Under section 254(1) of Income-ta…

Assistant Commissioner of Income Tax -23(2), Mumbai vs. M/S Ktc Co, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 2703/MUM/2019[2007-08]Status: DisposedITAT Mumbai26 Mar 2021AY 2007-08

Bench: Vikas Awasthyआअसुं. 2703/भ ुं/2019 (यन.ि. 2007-08) Asst. Commissioner Of Income Tax – 23(2), 1St Floor, Room No. 114, Matru Mandir, Tardeo Road, Mumbai 400 007. ...... अऩीराथी /Appellant फनाभ Vs. M/S. Ktc Co. Ge 3040, Bharat Diamond Bourse, Bandra Kurla Complex, Bandra (E), Mumbai - 400 051. Pan : Aagfk4725L ..... प्रयििादी/Respondent Assessee By : None Revenue By : Shri Sushil Kumar Mishra स निाई की यिधथ/ Date Of Hearing : 31/12/2020 घोषणा की यिधथ/ Date Of Pronouncement : 26/03/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-33, Mumbai (In Short ‘The Cit(A)’) Dated 07/02/2019 For The Assessment Year 2007-08. 2. Shri Sushil Kumar Mishra Representing The Department Submitted That The Assessee Is Engaged In Diamond Business. On The Basis Of Information Received From Dgit(Invn.), Mumbai That The Assessee Has Indulged In Obtaining Accommodation

For Appellant: NoneFor Respondent: Shri Sushil Kumar Mishra

…आमकय अऩीरीम अधधकयण भ ुंफई ऩीठ “एस एभ सी”, भ ुंफई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI श्री विकास अिस्थी, न्मायमक सदस्म के सभक्ष BEFORE VIKAS AWASTHY, JUDICIAL MEMBER आअसुं. 2703/भ ुं/2019 (यन.ि. 2007-08) Asst. Commissioner of Income Tax – 23(2), 1st floor, Room no. 114, Matru Mandir, Tardeo Road, Mumbai 400 007. ...... अऩीराथी /Appellant फनाभ Vs. M/s. KTC Co. GE 3040, Bharat Diamond Bourse, Bandra Kurla Complex, Bandra (E), Mumbai - 400 051. PAN : AAGFK4725L ..... प्रयििादी/Respondent Assessee by : None Revenue by : Shri Sushil Kumar Mishra स निाई की यिधथ/ Date of hearing : 31/12/2020…

M/S. Alokik Steels Pvt. Ltd Village Post-Patan, Tehsil-Kishangarh, District-Ajmer, Kishangarh vs. Principal Commissioner of Income Tax-II, Jaipur

In the result, appeal of the assessee is partly allowed in light of aforesaid directions

ITA 861/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Mar 2021AY 2015-16

For Appellant: Sh. Siddharth Ranka &For Respondent: Sh. B. K. Gupta (CIT)

Section 115BSection 263Section 3Section 69A

…the finding of the Tribunal that only the gross profit on the said amount can be brought to tax does not call for any interference. 12. Counsel also relied on the decision in the case of Commissioner of Income Tax v. Samir Synthetics Mill, reported in (2010) 326 ITR 410, wherein the High Court confirmed the view of the Tribunal accepting only the profit of unaccounted sale for the purpose of collecting tax. 23 M/s Alokik Steels Pvt. Ltd., Ajmer Vs. PCIT, Jaipur 13. Our attention was also drawn to the decision of the M. P. High Court in the case of Man Mohan Sadani v. Commissioner of Income Tax, reported in (200…

Shri Raj Kishorbhai Yadav, Jamnagar vs. The ITO-Ward, 3(2), Jamnagar

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

ITA 230/RJT/2019[2015-16]Status: DisposedITAT Rajkot01 Jun 2020AY 2015-16

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Smt. Suhas Mistry, Sr. DR

…dded to the total income of the assessee for the reasons that it represents the business receipts. In holding so, we also draw support and guidance from the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Samir Synthetics Mill reported in 326 ITR 410 where it was held as under: As a result of search by the Excise Department in the business premises of the assessee, various discrepancies were noted in the production of the assessee. The assessee could not even be able to reconcile the production, sales and the closing stock although the specific opportunity was provided by the Assessing Office…

Crp Associates, Gandhinagar vs. The ACIT, Gandhinagar Cirle, Gandhinagar

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

ITA 1901/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad13 Feb 2020AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1901/Ahd/2015 "नधा"रण वष"/Assessment Year: 2010-11 Crp Associates Acit, Gandhinagar Cir. 117, First Floor Vs Gandhinagar. Suman City, Sector 11 Gandhinagar 382 010. Pan : Aaffc 9454 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate Shri P.B. Parmar, Ar Revenue By : Shri L.P. Jain, Sr.Dr

For Appellant: Shri Tushar Hemani, Sr.AdvocateFor Respondent: Shri L.P. Jain, Sr.DR

Section 133ASection 143(2)

…to the following decisions: i) DCIT vs. Panna Corporation - Tax Appeal No.323 of 2000 (Guj) (Annexure "D"); ii) CIT vs. President Industries - 258 ITR 654 (Guj.); iii) CIT vs. Gurubachhan Singh J. Juneja - 302 ITR 63 (Guj); iv) CIT vs. Samir Synthetics Mill - 326 ITR 410 (Guj); v) Man Mohan Sadani vs. CIT - (2008) 304 ITR 52 (MP); CIT vs. Balchand Ajit Kumar - (2003) 263 ITR 610 (MP) vi) 5. In his next fold of contentions, he submitted that this amount would become part of the business income, and accordingly, partners are entitled for remuneration as well as interest against this amount. He pointed out that thi…

M/S. Balar Exports, Surat vs. The Dy.CIT., Cent. Circle-1, Surat

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

ITA 3189/AHD/2011[2008-09]Status: DisposedITAT Surat04 Feb 2020AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.3188 & 3189/Ahd/2011 िनधा"रण वष"/Assessment Year: 2008-09 1. Deputy Commissioner Of Vs. 1.M/S. Balar Exports, Income Tax, Central Circle-1, Balar Building, Opp. Surat. Panchratna Tower, Lambe Hanuman Road, Surat-395 006. [Pan: Aacfb 4703 H] 2.M/S. Balar Exports, 2. Deputy Commissioner Of Balar Building, Opp. Income Tax, Central Panchratna Tower, Lambe Circle-1, Surat. Hanuman Road, Surat-395 006. [Pan: Aacfb 4703 H] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah - Ca Shri Srinivas T. Bidari - Cit(D.R.) राज"व क" ओर से /Revenue By 11.12.2019 सुनवाई क" तारीख/ Date Of Hearing: उ"ोषणा क" तारीख/Pronouncement On: 04.02.2020 आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Cross Appeals By The Revenue & Assessee Are Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Ii, Ahmedabad (In Short “The Cit (A)”) Dated 19.10.2011 For The Assessment Year 2008-09, Which In Turn Has Arisen From The Assessment Order Passed Under Section 143(3) Dated 31.12.2010 Of Balar Exports V. Dcit-Cc-1-Surat & Vice- Versa /I.T.A.No’S. 3189 & 3188/Ahd/2011/A.Y.2008-09 Page 2 Of 49

Section 133ASection 143(3)Section 69

…to Rs.79,74,48,166/-. It is well settled that the whole sales cannot be added and only % of the profit can be added in view of the decision of Hon’ble Gujarat High Court in the case of CIT v. president Industries 258 ITR 654 (Gujarat) and CIT Samir Synthetics 326 ITR 410 (Gujarat) unless there is no concrete evidence that the assessee has made investment outside the books before receipts of the sale consideration. 27. We have heard the rival submissions and perused the relevant material on record. We find that the assessee has declared Rs.5 crores and therefore, considering Gross Profit of 6.27%, the unrecorded…

The DCIT, Central Circle-1, Surat vs. M/S. Balar Exports, Surat

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

ITA 3188/AHD/2011[2008-09]Status: DisposedITAT Surat04 Feb 2020AY 2008-09

Section 133ASection 143(3)Section 69

The Dy. Commissioner of Income Tax, Central Circle-4, Surat vs. M/S. Anupam Organiser, Surat

In the result, Ground No.1 of the Revenue is dismissed

ITA 2036/AHD/2016[2013-14]Status: DisposedITAT Surat13 Dec 2019AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.2036/Ahd/2016 "नधा"रण वष"/Assessment Year: 2013-14 Deputy Commissioner Of V Anupam Organiser, Income Tax, S. F.P.No.12/13, Tp No.37, Central Circle-4, Surat. Nr. Bhumi Residency, Althan, Surat. [Pan: Aarfa 6954 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rajesh Upadhyay –Ar राज"वक"ओरसे /Revenue By Shri Sreenivas T.Bidari - Cit-Dr

Section 132Section 132(4)Section 133ASection 143(3)

…rofit even in the case of undisclosed income or receipts. Further, the said view is also supported by end number of judgments. Few of them are listed below: a. CIT vs Gurubachhan Singh J. Juneja [2008] 302 ITR 63 (GUJ.) b. CIT vs. Samir Synthetics Mill [2010] 326 ITR 410 (GUJ.) c. CIT v. President Industries [2002] 258 ITR 654 (Guj.) d. Dy. CIT vs. Panna Corporation [2012] 74 DTR 89 (Guj-HC) e. CIT vs. Balchand Ajit Kumar [MP HC] 263 ITR 610. f. CIT vs. Samir Synthetics Mill [2010] 326 ITR 410 (Guj) g. CIT vs. President Industries (Guj HC), 258 ITR h. Mohan Sadhani Vs. CIT 304 ITR 52 (MP) i. Agrawal Motors Vs ACI…

M/S. Shiv Pujan Developers, Kalol vs. The Income Tax Officer, Ward-3, Mehsana

In the result, appeal of the assessee is partly allowed

ITA 399/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singh"नधा"रण वष"/ Asstt.Year: 2012-13 M/S.Shiv Pujan Develpers Ito, Ward-3 Mehsana. C/O. Jigneshkuamr Purushottambhai Vs. Patel, Abf-12, First Floor, Shivam Plaza Borisana Three Road Opp: Borisana Petrol Pump Kalol (N.G.)-382 721. Pan : Abtfs 2833 H

For Appellant: Shri Tushar Hemani, ARFor Respondent: Shri Alok Singh, CIT-DR

Section 133ASection 143(2)

The DCIT, Central Circle-3, Surat vs. Shri Mehul T. Desai, Surat

In the result, appeal of the Revenue is dismissed

ITA 350/AHD/2017[2014-15]Status: DisposedITAT Surat13 Dec 2018AY 2014-15

Bench: Shri Rajpal Yadav & Shri Amarjit Singh"नधा"रणवष"/Asstt. Year: 2014-15

For Appellant: Shri Rasesh Shah, CAFor Respondent: Smt.Smitha V. Nair, Sr.DR

Section 132Section 133ASection 145

…is count. The following decisions of superior Courts are relied upon and taken guidance from: 1) Commissioner of Income Tax Vs. President industries (2002) 124 Taxman 654 (Gujarat High Court) ; 2) Commissioner of Income Tax Vs. Samir Synthetics Mills (2001) 326 ITR 410 (Gujarat High Court) 3) Commissioner of Income Tax Vs. Gurubachhan Singh (2008) 171 Taxman 406 (Gujarat High Court) 4) Commissioner of income Tax Vs. Balchand Ajit Kumar 135 Taxman 180 (Madhya Pradesh) 5) Kishor Mohnalal Telwala Vs. AC/T (1999)^7 foxmann.com 86 (Ahd) The decision in the case of Sairam Multi Speciality Hospital Vs. ACIT, (2014…

Navnidhi Steel and Engg Co. P.Ltd, Mumbai vs. DCIT 5(2)(1), Mumbai

The appeal of the assessee is dismissed

ITA 3420/MUM/2017[2007-08]Status: DisposedITAT Mumbai08 Jan 2018AY 2007-08

Bench: Shri Joginder Singh, Assessment Year: 2007-08

Section 133(6)Section 143(1)Section 143(2)Section 148Section 68Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2007-08 Navnidhi Steel & Engg. Co. Pvt. DCIT-5(2)(1), Ltd. Room No.571, बनाम/ C/o- D.C. Bothra & CO. LLP CA Aayakar Bhavan, Vs. (formerly known as D.C. Bothra M.K. Road, & Co.) 297, Tardeo Road, Mumbai-400020 1st Floor, Wille Mansion, Opp. Bank Of India, Nana Chowk Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.AACCN2748R Shri Rajkumar Singh "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Reve…

Suresh L. Satyani, Mumbai vs. ITO 23(3)(4), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 3452/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kochar

For Appellant: Shri Biren GabhawalaFor Respondent: Shri B.S. Bist, DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.3452/Mum/2016 ("नधा"रण वष" / Assessment Year : 2010-11) Shri Suresh L. Satyani, बनाम/ Income Tax Officer Flat No. 402, Waheeda 23(3)(4), v. Apartments, Room No. 104, 1628/6 Pali Hill, Matru Mandir, Bandra (W), Tardeo Road, Mumbai – 400 050. Mumbai 400 007. "थायी लेखा सं./PAN : ANTPS2903A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by : Shri Biren Gabhawala Revenue by : Shri B.S. Bist, DR सुनवाई क"…

Commissioner of Income Tax.R.Mundry vs. B.Guruva Reddy and Lakshmi

ITTA/15/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN