CIT v. Simit P. Seth

ITO 19(1)(2), Mumbai vs. Babulal U Munot, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The Ito-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2Nd Floor, Matru Mandir, Prop. M/S. Steel Samrat Vs. (India) Flat No. 1901-A, 19Th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aftpm5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri T. A. Khan (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 26.03.2018 घोषणा की तारीख /Date Of Pronouncement: 11.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 15.05.2015 Passed By The Commissioner Of Income Tax (Appeals) -30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. 2. The Revenue Has Raised The Following Grounds: - “(1) Whether, On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition To The Extent Of 7.5% Of Non-Genuine Purchase Claimed By The Assessee A.Y.2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The ITO-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2nd Floor, Matru Mandir, Prop. M/s. Steel Samrat Vs. (India) Flat No. 1901-A, 19th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFTPM5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri T. A. Khan (DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 26.03.201…

DCIT Cir 2, Kalyan vs. Jayprakash N Lakhani, Ulhasnagar

In the result, the appeal is dismissed

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 The Dy. Commissioner Shri Jayprakash N Of Income Tax, Circle-2, Vs. Lakhani, F-212, Udyog Kalyan, 2Nd Floor, Mohan Vihar, Near Vithal Wadi, Plaza, Khadakpada, Ulhasnagar-421003 Wayale Nagar, Kalyan (W),- 421301 Pan No. Aakpl5145M Appellant Respondent Revenue By : Ms. Arju Garodia, Dr Assessee By : None Date Of Hearing : 21/03/2018 Date Of Pronouncement : 18/04/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 The Dy. Commissioner Shri Jayprakash N of Income Tax, Circle-2, Vs. Lakhani, F-212, Udyog Kalyan, 2nd floor, Mohan Vihar, Near Vithal Wadi, Plaza, Khadakpada, Ulhasnagar-421003 Wayale Nagar, Kalyan (W),- 421301 PAN No. AAKPL5145M Appellant Respondent Revenue by : Ms. Arju Garodia, DR Assessee by : None Date of Hearing : 21/03/2018 Date of pronouncement : 18/04/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the Revenue. The re…

B.R. Steel Products Pvt. Ltd., Navi Mumbai vs. A.C.I.T.-2(1), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. B.R. Steel Products Pvt. Ltd. V. A.C.I.T – 2(1) C. 39/B, Ttc Industrial Area, Aayakar Bhavan, M.K. Road, Mumbai-400 020 Turbhe Mahpe Road, Navi Mumbai – 400 705

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. B.R. Steel Products Pvt. Ltd. v. A.C.I.T – 2(1) C. 39/B, TTC Industrial Area, Aayakar Bhavan, M.K. Road, Mumbai-400 020 Turbhe Mahpe Road, Navi Mumbai – 400 705 PAN NO: AAACB 4757 G (Appellant) (Respondent) Assessee by : None Department by : Shri Ram Tiwari Date of Hearing : 07.02.2018 Date of Pronouncement : 13.04.2018 O R D E R PER C.N. PRASAD 1. This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeal…

Ashoka Builders, Mumbai vs. Addl CIT RG 19(3), Mumbai

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM AND SHRI AMARJIT SINGH, JM I.T.A. No.1647/M/2014 Assessment Year: 2010-11) M/s. Ashoka Builders Vs. ADDL CIT RG 19 (3) 209-212, Veena Beena Piramal Chamber, Mumbai Turner Road, Bandra (W), Pin:400012 Mumbai Pin: 400050 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABFA3175B (Appellant) .. (Respondent) Assessee by: Shri Hari S. Raheja (AR) Department by: Shri Saurabh Deshpande (DR) Date of Hearing: 09.02.2018 Date of Pronouncement: 28.03.2018 O R D E R PER AMARJIT SINGH, JM: The present appeal has been filed by the assessee against the or…

Babulal B. Kanungo, Mumbai vs. ITO WD 19(1)(2), Mumbai

In the result, all the appeals of both the assessees are allowed in part for statistical purposes

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

…ities does not warrant interference. Even otherwise, whether the estimate should be at a particular sum or at a different sum, can never be an issue of law." 6.8 Similarly, in the other decision of Hon'ble Gujarat High Court in the case of CIT vs. Simit Sheth 356 ITR 290 (Guj), relied upon by the AO for making the addition, Hon'ble Court was seized with the similar issue where the AO had found that some of the alleged suppliers of steel to the assessee had not supplied any goods but had only provided sale bills and hence, purchases from the said parties were held to be bogus. The AO, in that case added the-entire…

Royal Synthetics, Mumbai vs. Addl CIT 24(1), Mumbai

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

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blem/S. Royal Synthetics V. Addl. Commissioner Of Income Tax 24(1) 5Th 405, Palm Spring Complex, Circle–13, Floor, Pratyakshakar Link Road, Malad (W), Bhavan, Bandra (E), Mumbai – 400 051 Mumbai – 400 064 Pan No: Aadfr 3102 K (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER M/s. Royal Synthetics v. Addl. Commissioner of Income Tax 24(1) 5th 405, Palm Spring Complex, Circle–13, Floor, Pratyakshakar Link road, Malad (W), Bhavan, Bandra (E), Mumbai – 400 051 Mumbai – 400 064 PAN NO: AADFR 3102 K (Appellant) (Respondent) Assessee by : Shri Mayur A. Shah Department by : Shri Purushottam Kumar Date of Hearing : 23.11.2017 Date of pronouncement : 16.02.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the asse…

Lotus Construction, Mumbai vs. ACIT 15(3), Mumbai

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

Bench: Shri D.T. Garasia & Shri Rajesh Kumarm/S. Lotus Construction J C I T - 32(2) B-1, Neela Apartments C-11, Pratyakshkar Bhavan Vs. Mandapeshwar Road Bandra Kurla Complex Borivali (W), Mumbai 400051 Bandra, Mumbai 400051 Pan – Aacfl5653J Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" Bench, Mumbai Before Shri D.T. Garasia, Judicial Member and Shri Rajesh Kumar, Accountant Member M/s. Lotus Construction J C I T - 32(2) B-1, Neela Apartments C-11, Pratyakshkar Bhavan Vs. Mandapeshwar Road Bandra Kurla Complex Borivali (W), Mumbai 400051 Bandra, Mumbai 400051 PAN – AACFL5653J Appellant Respondent Appellant by: Ms. Ruchi M. Rathod Respondent by: Shri Rajesh Kumar Yadav Date of Hearing: 11.01.2018 Date of Pronouncement: 12.02.2018 O R D E R Per Rajesh Kumar, AM This appeal has been filed by the assessee against the order of the CIT(A)-44, Mumbai dated…

Kaviraj Construction, Mumbai vs. ACIT 16(3), Mumbai

In the result, appeals filed by the revenue as well as assessee are hereby ordered to be dismissed

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos. 1326/M/2015 & 1327/M/2015, Assessment Years: 2009-10 & 2010-11 Kaviraj Construction Vs. ACIT 16(3) 10Atul Niwas, 1st Floor, Mumbai R.No. 20/21 7thFloor, Khetwadi Lane, Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAAFK3860C (Appellant) .. (Respondent) I.T.A. Nos.1190/M/2015 &1191/M/2015, Assessment Years: 2009-10 & 2010-11 ACIT 16(3) Vs. Kaviraj Construction Mumbai 10Atul Niwas, 1st Floor, R.No. 20/21 7thFloor, Khetwadi Lane, Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.…

Girish J. Jain, Mumbai vs. Income Tax Officer -19(1)(3), Mumbai

Bench: Shri G.S.Pannu & Shri Ravish Soodshri Girish Jain B-402, Tulsi Tower Chs Hv Compound, Behind City Centre S.V.Road, Goregaon Mumbai-400062 Pan: Aexpj5667D ...... Appellant

…orities, we find no reasons to interfere with the decision of the CIT(A) 3 Shri Girish J Jain which is reasonable and considering that the same is based on a plausible reasoning laid down by the Hon’ble Gujarat High Court in the case of Sumit Sheth (2013) 38 Taxmann.com 385 (Guj). Thus, the assessee fails in this appeal. 6. Resultantly, the appeal filed by assessee is dismissed. Order pronounced in the open court on 31/01/2018 (RAVISH SOOD ) ACCOCUNTANT MEMBER Mumbai, Dated 31/01/2018 Karuna, Sr.PS Copy of the Order forwarded to : 1. The Appellant , 2. The Respondent. 3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumb…

Dhirajlal Somaiya, Mumbai vs. Income Tax Officer, Ward 33(1)(4), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri D.T. Garasiaassessment Year: 2009-10 Shri Dhirajlal Somaiya, Income Tax Officer, 12, Shreeji Villa, Ward 33(1)(4), Kasturba Cross Road, Vs. Aayakar Bhavan, Kandivali (West), Mumbai – 400 020 Mumbai-400 067 Pan: Anips2817G (Appellant) (Respondent) Present For: Assessee By : Shri B.R. Rao, A.R. Revenue By : Ms. Hemalatha, D.R. Date Of Hearing : 01.01.2018 Date Of Pronouncement : 22.01.2018 O R D E R

…aforesaid concerns throughbanking channel and had maintained stock registers and also all the details called for were supplied to the AO. Therefore, no addition cannot made on this account. The AO has relied upon the Gujarat High Court's decision reported in 356 ITR 290 in the case of Simit P. Sheth wherein it has been held that in case of bogus purchases, the estimation of profit at 12.5% can be made. Following the decision of Gujarat High Court's cited supra, the AO has correctly estimated the income at Rs.9,12,504/- being 12.5% of the bogus purchases and added the same to the total income of the appellant. I…

ITO 25(3)(4), Mumbai vs. Shah Diam, Mumbai

In the result, the appeal of the revenue and the cross objection of the assessee are dismissed

Bench: Shri B.R. Baskaran (Am)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri B.R. Baskaran (AM) I.T.A. No. 4013/Mum/2017 (Assessment Year 2007-08) ITO-25(3)(4) M/s. Shah Diam Vs. Room No. 605 701/Kalpasutra C-10, 6th Floor 7th Floor Pratyakshakar Bhavan Sarojini Road Bandra Kurla Complex Vile Parele(W) Bandra East Mumbai-400 056 Mumbai-400 051. PAN : AAIFS7574B (Appellant) (Respondent) C.O. No. 149/Mum/2017 (Assessment Year 2007-08) M/s. Shah Diam ITO-25(3)(4) Vs. 701/Kalpasutra Room No. 605 7th Floor C-10, 6th Floor Sarojini Road Pratyakshakar Bhavan Vile Parele(W) Bandra Kurla Complex Mumbai-400 056 Bandra East PAN…

ITO 19(2)(4), Mumbai vs. Naitik Gems, Mumbai

In the result, appeal of the Revenue is dismissed

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhito -19(2)(4), M/S Naitik Gems Room No. 217, Matru Mandir, 1304, Prasad Chambers, Vs. Mumbai-400007. Opera House, Mumbai-400004. Pan: Aaafn5200F (Appellant) (Respondent)

…not warrant interference. Even otherwise, whether the estimate should be at a particular sum or at a different sum/ can never be an issue of law.” 8.12 Similarly, in yet another decision of Hon'ble Gujarat High Court in the case of CIT vs. Simit Sheth (2013) 38 Taxmann.com 385 (Guj), Hon'ble Court was seized with a similar issue where the A.O. had found that some of the alleged suppliers of steel to the assessee had not supplied any goods but had only provided sale bills and hence, purchases from the said parties were held to be bogus. The AO, in that case added the entire amount of purchases to gross profit of…

Samkit Diamonds Exporters, Mumbai vs. ACIT 19(3), Mumbai

In the result both the appeals of the assessee as well of the revenue are allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4133/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Samkit Diamonds Exporters Acit 19(3) 111 Prasad Chambers, Tata Mumbai Road No.2, Opera House, V. Mumbai 400004 स्थायी ऱेखा सं./ Pan : Aakfs5302F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4133/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Samkit Diamonds Exporters ACIT 19(3) 111 Prasad Chambers, Tata Mumbai Road No.2, Opera House, v. Mumbai 400004 स्थायी ऱेखा सं./ PAN : AAKFS5302F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No. 4383/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ ACIT 19(3),Matru Mandir, Samkit Diamonds 2n d floor, R.No. 206, Tardeo…

Satish R. Rathod, Mumbai vs. ITO 15(3)(1), Mumbai

In the result, both the appeals are hereby ordered to be dismissed

Bench: Shri P. K. Bansal, Vp & Shri Amarjit Singh, Jm

…n appraisal of the above said finding, we noticed that the assessee nowhere produced any evidence in support of his claim, therefore, the CIT(A) has passed the order on the basis of decision Hon’ble Gujarat High Court in the case of CIT Vs. Simit Sheth (2013) 38 Taxmann.com 385 (Guj) . The Hon’ble High Court while passing the order has also considered the case titled as Vijay M. Mistry Construction Ltd. 355 ITR 498 (Guj) and Vijay Proteins 58 ITD 428 Ahmedabad Bench, ITAT, the CIT(A) has also placed reliance upon the order passed by the Hon’ble ITAT Mumbai Bench ITA. No.567/M/2016 534/M/2016 A.Y.2010-11 Madhuka…

Rishabh Metal & Chemicals P.Ltd, Mumbai vs. DCIT 1(3), Mumbai

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

Bench: Shri P K Bansal & Shri Amarjit Singhassessment Year : 2010-11 Rishabh Metal & Chemicals P Ltd., Dcit 1(3) 4Th Floor, Eros Theatre Bldg., Mumbai Vs. J T Road, Churchgate, Mumbai 400 020

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Amarjit Singh, Judicial Member Assessment Year : 2010-11 Rishabh Metal & Chemicals P Ltd., DCIT 1(3) 4th floor, Eros Theatre Bldg., Mumbai Vs. J T Road, Churchgate, Mumbai 400 020 PAN AAACR2214E (Appellant) (Respondent) Appellant By : Ms. Neha Paranjpe Respondent By : Shri Purushottam Kumar Date of Hearing :13.11.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P K Bansal, Vice-President: This appeal has been filed by the assessee against the order of the CIT(A)-3, Mumbai, dated 08.01.2016, fo…

Hemant R. Sanghavi, Mumbai vs. Asst CIT 16(2), Mumbai

In the result the assessee appeal is dismissed

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Hemant R. Sanghavi Vs. Asst. Cit 16(2) R.No.210, 2Nd Floor D-502, Kukreja Palace Vallabh Baug Lane Matru Mandir, Extension-Ghatkopar (E) Tardeo Road Mumbai – 400 075 Mumbai – 400 007 Pan/Gir No.Aagps4816C Appellant) .. Respondent) Asst. Cit 19(1) Vs. Shri Hemant R. Sanghavi 2Nd Floor, Matru Mandir 411, Arihant Building, 4Th Floor, Ahmedabad Street Tardeo Road, Mumbai – 400 007 Carnac Bunder, Mumbai – 400 009 Pan/Gir No. Aagps4816C Appellant) .. Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM Shri Hemant R. Sanghavi Vs. Asst. CIT 16(2) R.No.210, 2nd Floor D-502, Kukreja Palace Vallabh Baug Lane Matru Mandir, Extension-Ghatkopar (E) Tardeo Road Mumbai – 400 075 Mumbai – 400 007 PAN/GIR No.AAGPS4816C Appellant) .. Respondent) Asst. CIT 19(1) Vs. Shri Hemant R. Sanghavi 2nd Floor, Matru Mandir 411, Arihant Building, 4th Floor, Ahmedabad Street Tardeo Road, Mumbai – 400 007 Carnac Bunder, Mumbai – 400 009 PAN/GIR No. AAGPS4816C Appellant) .. Respondent) Assessee by Shri Yogesh A Thar Revenue by Ms.…

Filtertechniks P.Ltd, Mumbai vs. ITO 8(1)(4), Mumbai

In the result, appeal of the assessee is partly allowed

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJENDRA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.No.1561/MUM/2016 (A.Y: 2011-12) Filtertechniks Private Ltd. v. Income Tax Officer – 8(1)(4) B-5/103-104, Greenland Co-op. Society, Room No. 206, 2nd Floor, Shrinivas Bagarka Road, J.B. Nagar, Aayakar Bhavan, M.K.Road, Mumbai-400 020 Andheri (E), Mumbai – 400 059 PAN NO: AABCF 2208 D (Appellant)` (Respondent) Assessee by : Shri Jitendra Singh Revenue by : Shri Vidhyadhar Date of Hearing : 13.11.2017 Date of Pronouncement : 17.11.2017 O R D E R PER C.…

Mrunal Shamsunder Naik, Mumbai vs. ACIT 15(2), Mumbai

Bench: Sh. R. C. Sharma, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 911/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2010-11)

…be assessed. In Sanjeev Woolen Mills Vrs. CIT(2005) 279 ITR 434(sC) it was observed that it is a settled principle of income-tax law that it is the real income which is taxable under the Act. Hon'ble Gujarat High Court in the case of CIT vs. %nit Sheth (2013) 38 Taxmann.com 385 (Guj), has sustained addition to the extent of 12.5% of the bogus purchase. Whereas In Shri Madhukant B. Gandhi vs ITO, ITA No. 1950/M/2009 Bench "B" dt. 23/02/2010(AY 2005- 06)(mum.)(Trib.) The AO treated parties as bogus and made disallowances. Hon'ble ITAT, in the given facts of the case restricted the disallowance to 5% only in respect…

Popatlal N. Shah, Mumbai vs. ACIT - 19(2), Mumbai

The appeal of the revenue is dismissed in terms of our said observations

Bench: Shri B.R.Baskaran, Am & Shri Ravish Sood, Jm Popatlal N. Shah Acit 19(2), बिधम/ 1802, Panchratna, Income Tax Office, Opera House, Matru Mandir, Tardeo Vs. Mumbai- 400004. Mumbai. स्थायी लेखा सं./जीआइआर सं./ Pan No. Aaafpo468K (अऩीराथी /Assessee) (प्रत्मथी / Revenue) : The Acit-19(2), M/S Popatlal N. Shah, बिधम/ Room No. 207, 1802, Panchratna, Opera Matru Mandir, House Mumbai 400051 Vs. Mumbai-400 007 स्थायी लेखा सं./ जीआइआर सं./ Pan No. Aaafpo468K (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

…P a g e | 1 ITA Nos. 5939 & 6726/Mum/2016 AY: 2012-13 Popatlal N. Shah Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI B.R.BASKARAN, AM AND SHRI RAVISH SOOD, JM Popatlal N. Shah ACIT 19(2), बिधम/ 1802, Panchratna, Income tax Office, Opera House, Matru Mandir, Tardeo Vs. Mumbai- 400004. Mumbai. स्थायी लेखा सं./जीआइआर सं./ PAN No. AAAFPO468K (अऩीराथी /Assessee) (प्रत्मथी / Revenue) : The ACIT-19(2), M/s Popatlal N. Shah, बिधम/ Room No. 207, 1802, Panchratna, Opera Matru Mandir, House Mumbai 400051 Vs. Mumbai-400 007 स्थायी लेखा सं./ जीआइआर सं./ PAN No. AAAFPO468K (अऩीराथी /Revenue) (प्…