CIT v. Shree Rama Multi Tech Ltd.

34 Taxmann.com 177High Court2013#2811 most cited

What is CIT v. Shree Rama Multi Tech Ltd. authority for?

Where an assessee company furnishes complete details of share application money, including share application forms, names, addresses, PAN, and other relevant particulars of the share applicants, the amount cannot be added as cash credit under section 68 of the Act.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Shree Rama Multi Tech Ltd. · 34 Taxmann.com 177 · 319 ITR 331 · Section 68 · share application money · cash credit · identity of subscribers · genuineness of transaction · creditworthiness of applicants · complete details furnished · burden of proof

Also reported as

319 ITR 331

Issues it is cited on

true and full disclosuresource of sourcecreditworthiness of the creditorretraction of statementretracted statementsection 254(2)section 13(3)share capital and share premiumpaper companydumb documentsdisallowance of interest expenditureshare application money

Judgments citing CIT v. Shree Rama Multi Tech Ltd.

Asst CIT CC 1 (3), Mumbai vs. M/S M/S Neminath Homes P Ltd., Mumbai

In the result, appeals of the revenue are dismissed

ITA 8028/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

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

For Appellant: Shri Prakash JunjunwalaFor Respondent: Shri Tharian Oommen
Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8028, 8061 & 8062/MUM/2019 (A.Y: 2011-12, 2013-14 & 2014-15) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Homes Pvt. Ltd., 905, 9th Floor 115, 4th Floor Pratistha Bhavan Development Bank Building Old. C.G.O. Building (Annexe) Crawford Market Aayakar Bhavan, M.K. Road Mumbai – 400001 Mumbai - 400020 PAN: AABCO2184R (Appellant) (Respondent) Assessee by : Shri Prakash Junjunwala Department by : Shri Tharian Oommen Date of Hearing : 20…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

In the result, appeals of the revenue are dismissed

ITA 7989/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jun 2021AY 2012-13

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

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7988 & 7989/MUM/2019 (A.Y: 2011-12 & 2012-13) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Enterprises 905, 9th Floor 1st Floor, Room No. 11/12 Pratistha Bhavan Kanchwala Building Old. C.G.O. Building (Annexe) V.P. Road, 1st Pasiwada Lane Aayakar Bhavan, M.K. Road Mumbai - 400004 Mumbai - 400020 PAN: AAHFN7405R (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 19.05.2021 D…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

In the result, appeals of the revenue are dismissed

ITA 7988/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

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

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7988 & 7989/MUM/2019 (A.Y: 2011-12 & 2012-13) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Enterprises 905, 9th Floor 1st Floor, Room No. 11/12 Pratistha Bhavan Kanchwala Building Old. C.G.O. Building (Annexe) V.P. Road, 1st Pasiwada Lane Aayakar Bhavan, M.K. Road Mumbai - 400004 Mumbai - 400020 PAN: AAHFN7405R (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 19.05.2021 D…

Sri. B. Rudragouda, Bellary vs. The Deputy Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 315/BANG/2020[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…that the Courts have held that there cannot be any estoppel against assessee and claim should be allowed in accordance with the provisions of law and cited the following decisions:- CIT v. Shree Rama Multi Tech Ltd., 403 ITR 426 (SC) CIT v. K. Venkatesh Dutt, 319 ITR 331 (Kar) Alapati Venkataramiah v. CIT, 57 ITR 185 (SC) CIT v. C. Parakh & Co. (I) Ltd., 29 ITR 661 (SC) CIT v. Bharat General Reinsurance Co. Ltd., 81 ITR 303 (Del) CIT v. Rewari Central Co-op. Bank Ltd., 263 ITR 598 (P&H) CIT v. S.E. Railway Employees Co-op. Credit Society Ltd., 390 ITR 524 (Cal) CIT vs. M.R.P. Firm [1965] 56 ITR 67 (SC); Sanchez C…

Sri. B. Rudragouda, Bellary vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…that the Courts have held that there cannot be any estoppel against assessee and claim should be allowed in accordance with the provisions of law and cited the following decisions:- CIT v. Shree Rama Multi Tech Ltd., 403 ITR 426 (SC) CIT v. K. Venkatesh Dutt, 319 ITR 331 (Kar) Alapati Venkataramiah v. CIT, 57 ITR 185 (SC) CIT v. C. Parakh & Co. (I) Ltd., 29 ITR 661 (SC) CIT v. Bharat General Reinsurance Co. Ltd., 81 ITR 303 (Del) CIT v. Rewari Central Co-op. Bank Ltd., 263 ITR 598 (P&H) CIT v. S.E. Railway Employees Co-op. Credit Society Ltd., 390 ITR 524 (Cal) CIT vs. M.R.P. Firm [1965] 56 ITR 67 (SC); Sanchez C…

Rukmani Agencies Private Limited, Mumbai vs. DCIT, Cent.Cir-5(1), Mumbai

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

ITA 2562/MUM/2018[2010-11]Status: DisposedITAT Mumbai02 Mar 2020AY 2010-11

Bench: Shri R.C.Sharmarukmani Agencies Private Vs. D.C.I.T., Limited, Central Circle-5(1), 4Th Floor, Silver Metropolis, 19Th Floor, Air India Jaicoach Compound, Building, Nariman Point, Opposite Bimbisar Nagar, Mumbai-400021. Western Express, Highway Goregaon (E), Mumbai- 400063. Pan/Gir No.Aaacr 4998 P (Appellant) .. (Respondent)

For Appellant: “1. The ld. CIT(A) has erred in law and on facts in upholding the additions made
Section 132(1)Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER Rukmani Agencies Private Vs. D.C.I.T., Limited, Central Circle-5(1), 4th Floor, Silver Metropolis, 19th Floor, Air India Jaicoach Compound, Building, Nariman Point, Opposite Bimbisar Nagar, Mumbai-400021. Western Express, Highway Goregaon (E), Mumbai- 400063. PAN/GIR No.AAACR 4998 P (Appellant) .. (Respondent) Assessee by Ms. Ritu Kamal Kishor (AR) Revenue by Shri Akhtar H Ansari (DR) Date of Hearing 21/01/2020 Date of Pronouncement 02/03/2020 आदेश / O R D E R PER: R.C. SHARMA, A.M. This appeal by the assessee…

DCIT, Central Cir-8(4), Mumbai vs. M/S. Amazon Metals Private Limited, Mumbai

In the result, appeal filed by the revenue is dismissed and cross objection filed by the assessee is also dismissed

ITA 905/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Acro Exports Trade Room No. 658, 6Th Floor Pvt.Ltd. 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057

Section 131Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, CC-8(4) Vs. M/s Acro Exports Trade Room No. 658, 6th Floor Pvt.Ltd. 5th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057 PAN/GIR No.AAHCA6693B (Appellant) .. Respondent) & C.O. No. 74/Mum/2019 (Arising out of ITA No.903/Mum/2018) (Assessment Year: 2009-10) M/s Acro Exports Trade Vs. DCIT, CC-8(4) Room No. 658, 6th Floor Pvt.Ltd. 5th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 0…

Dcie Central Circle-8(4), Mumbai vs. M/S.Pali Fabrics Private Limited, Mumbai

In the result appeal filed by the revenue is dismissed

ITA 904/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Pali Fabrics Pvt.Ltd. Room No. 658, 6Th Floor 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 020 Vile Parle(E) Mumbai-400 057 Pan/Gir No.Aafcp0089G (Appellant) .. Respondent) & C.O. No. 77/Mum/2019 (Arising Out Of Ita No.904/Mum/2018) (Assessment Year: 2009-10) M/S Pali Fabrics Pvt.Ltd. Vs. Dcit, Cc-8(4) 5Th Floor, Sunteck Centre, Room No. 658, 6Th Floor 37-40 Subash Road Aaykar Bhawan, M.K.Road Vile Parle(E) Mumbai-400 020 Mumbai-400 057 Pan/Gir No.Aafcp0089G (Appellant) .. Respondent)

Section 131Section 139Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, CC-8(4) Vs. M/s Pali Fabrics Pvt.Ltd. Room No. 658, 6th Floor 5th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 020 Vile Parle(E) Mumbai-400 057 PAN/GIR No.AAFCP0089G (Appellant) .. Respondent) & C.O. No. 77/Mum/2019 (Arising out of ITA No.904/Mum/2018) (Assessment Year: 2009-10) M/s Pali Fabrics Pvt.Ltd. Vs. DCIT, CC-8(4) 5th Floor, Sunteck Centre, Room No. 658, 6th Floor 37-40 Subash Road Aaykar Bhawan, M.K.Road Vile Parle(E) Mumbai-400 0…

DCIT Central Cir-8(4), Mumbai vs. M/S.Acro Exports Trade Private Limited, Mumbai

In the result, appeal filed by the revenue is dismissed and cross objection filed by the assessee is also dismissed

ITA 903/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Acro Exports Trade Room No. 658, 6Th Floor Pvt.Ltd. 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057

Section 131Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, CC-8(4) Vs. M/s Acro Exports Trade Room No. 658, 6th Floor Pvt.Ltd. 5th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057 PAN/GIR No.AAHCA6693B (Appellant) .. Respondent) & C.O. No. 74/Mum/2019 (Arising out of ITA No.903/Mum/2018) (Assessment Year: 2009-10) M/s Acro Exports Trade Vs. DCIT, CC-8(4) Room No. 658, 6th Floor Pvt.Ltd. 5th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 0…

P.S.Construction, Mumbai vs. DCIT- CC - 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 3229/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 May 2019AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

P.S.Construction, Mumbai vs. DCIT-CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 3228/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 May 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

P.S.Construction, Mumbai vs. DCIT- CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 3227/MUM/2018[2012-13]Status: DisposedITAT Mumbai03 May 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

P.S.Construction, Mumbai vs. DCIT -CC -1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 3226/MUM/2018[2009-10]Status: DisposedITAT Mumbai03 May 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Poonam Skyline Construction, Mumbai vs. DCIT -CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2694/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 May 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Poonam Skyline Construction, Mumbai vs. DCIT- CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2693/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 May 2019AY 2008-09

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Pabal Housing Pvt. Ltd., Mumbai vs. DCIT- CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2689/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 May 2019AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Pabal Housing Pvt. Ltd., Mumbai vs. DCIT- CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2688/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 May 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Pabal Housing Pvt. Ltd., Mumbai vs. DCIT- CC - 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2687/MUM/2018[2012-13]Status: DisposedITAT Mumbai03 May 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

ITO 7(1)(4), Mumbai vs. Lisha Trading P.Ltd, Mumbai

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

ITA 5845/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Aug 2018AY 2012-13

Bench: Shri Joginder Singh & Shri G Manjunathaassessment Year : 2012-13 Ito 7(1)(4), Lisha Trading P. Ltd., Mumbai Ground Floor, Rajguru Apartment, Vs. Baburao Parulekar Marg, Dadar (W), Mumbai 400 028

For Appellant: Shri Anoop HiwaseFor Respondent: Shri Vimal Punamiya
Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Joginder Singh, Judicial Member & Shri G Manjunatha, Accountant Member Assessment Year : 2012-13 ITO 7(1)(4), Lisha Trading P. Ltd., Mumbai Ground Floor, Rajguru Apartment, Vs. Baburao Parulekar Marg, Dadar (W), Mumbai 400 028 PAN AABCL6135F (Appellant) Respondent) Appellant By : Shri Anoop Hiwase Respondent By : Shri Vimal Punamiya Date of Hearing :14.06.2018 Date of Pronouncement : .08.2018 O R D E R Per G Manjunatha, Accountant Member This appeal filed by the Revenue is directed against order of the CIT(A)-13, Mumbai, dated 12…

DCIT 9(3)(1), Mumbai vs. Fern Infrastructure P.Ltd, Mumbai

ITA 3390/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 May 2018AY 2010-11
For Appellant: Shri Vijay MehtaFor Respondent: Shri Saurabh Deshpande
Section 131(1)Section 133Section 68

…आयकर अपील"य अ"धकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./I.T.A. No. 3390/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11) Dy. CIT-9(3)(1), M/s. Fern Infrastructure Pvt. Ltd. बनाम/ 215, Aayakar Bhavan, 2nd Floor, 6th Floor, Akurti Trade Centre, M. K. Marg, Mumbai-400 020 Road No. 7, Marol, MIDC, Vs. Andheri (E), Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABCF 2322 C (Revenue) : (Assessee) आयकर अपील सं./I.T.A. No. 3141/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11) बनाम/ M/s. Fern Infrastructur…