CIT v. Steller Investment Ltd.

59 Taxmann 568High Court1991#2112 most cited
55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Steller Investment Ltd. · Section 68 · Section 131 · Section 133(6) · onus of proof · share application money · cash credits · genuineness of transaction · accommodation entry · source of source · paper company

Also reported as

268 ITR 211161 Taxmann.com 400

Sections most often in play

Section 10BSection 139(1)Section 143(1)Section 143(3)Section 154Section 250(1)Section 68Section 80IAB

Issues it is cited on

onus of proofpaper companysource of sourceshare application moneyaddition under section 68accommodation entrysection 139(1)commissioner (appeals)section 131genuineness of the transactionsection 133(6)section 143(1)

Judgments citing CIT v. Steller Investment Ltd.

ITO, Ward- 20(3), New Delhi vs. Rmp Holding (P) Ltd., New Delhi

ITA 6017/DEL/2018[2007-08]Status: DisposedITAT Delhi09 Aug 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 584/DEL/2018[2006-07]Status: DisposedITAT Delhi09 Aug 2019AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, New Delhi

ITA 3299/DEL/2017[2006-07]Status: DisposedITAT Delhi09 Aug 2019AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 1029/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Aug 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 585/DEL/2018[2008-09]Status: DisposedITAT Delhi09 Aug 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

M/S Unique Builders and Developers (Ajit), Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

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

ITA 249/JPR/2018[2013-14]Status: DisposedITAT Jaipur27 Mar 2019AY 2013-14

Bench: The Itat.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Ms. Anuradha (JCIT)
Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 249/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s Unique Builders and D.C.I.T., Vs. Developers (Ajit), Central Circle-2, Special Bench-59, 3rd Floor UDB Jaipur. Tower, Opp.- Jaipur Nagar Nigam, Tonk Road, Jaipur- 302015 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFU 8858 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (CA) jktLo dh vk…

DCIT, New Delhi vs. M/S. Mahesh Wood Products (P) Ltd., New Delhi

In the result, the ITA No

ITA 4875/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…iew Trading Pvt. Ltd. ITA No.377 of 2016 (Del) dated 21.11.2016 (PB 93-95) (6) Pr. CIT vs Green Valley Plywood Ltd ITA 358/2016 Dt: 01.06.2016 (Del) (PB 22-23) (7) CIT vs Divine Leasing & Finance Ltd. 299 ITR 268 (Del) (8) Achal Investment Ltd vs CIT (268 ITR 211) (Del) (9) CIT vs Dolphin Canpack Ltd (204 CTR 50) (Del) (10) CIT vs Glocom Impex (P) Ltd. (205 CTR 571) (Del) (11) CIT vs Gangaur Investment Ltd. (335 ITR 359) (Del) (12) CIT vs Dwarkadhish Investment (P)Ltd. (330 ITR 298) (Del). (13) CIT v. Winstral Petrochemicals Pvt Ltd [(2011) 330 ITR 603 (Del) (PB 123-125); (14) CITv. Value Capital…

DCIT, New Delhi vs. M/S. Mahesh Wood Products (P) Ltd., New Delhi

In the result, the ITA No

ITA 4874/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Feb 2019AY 2009-10

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…iew Trading Pvt. Ltd. ITA No.377 of 2016 (Del) dated 21.11.2016 (PB 93-95) (6) Pr. CIT vs Green Valley Plywood Ltd ITA 358/2016 Dt: 01.06.2016 (Del) (PB 22-23) (7) CIT vs Divine Leasing & Finance Ltd. 299 ITR 268 (Del) (8) Achal Investment Ltd vs CIT (268 ITR 211) (Del) (9) CIT vs Dolphin Canpack Ltd (204 CTR 50) (Del) (10) CIT vs Glocom Impex (P) Ltd. (205 CTR 571) (Del) (11) CIT vs Gangaur Investment Ltd. (335 ITR 359) (Del) (12) CIT vs Dwarkadhish Investment (P)Ltd. (330 ITR 298) (Del). (13) CIT v. Winstral Petrochemicals Pvt Ltd [(2011) 330 ITR 603 (Del) (PB 123-125); (14) CITv. Value Capital…

DCIT, New Delhi vs. M/S. Mahesh Wood Products (P) Ltd., New Delhi

In the result, the ITA No

ITA 4873/DEL/2014[2008-09]Status: DisposedITAT Delhi21 Feb 2019AY 2008-09

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…iew Trading Pvt. Ltd. ITA No.377 of 2016 (Del) dated 21.11.2016 (PB 93-95) (6) Pr. CIT vs Green Valley Plywood Ltd ITA 358/2016 Dt: 01.06.2016 (Del) (PB 22-23) (7) CIT vs Divine Leasing & Finance Ltd. 299 ITR 268 (Del) (8) Achal Investment Ltd vs CIT (268 ITR 211) (Del) (9) CIT vs Dolphin Canpack Ltd (204 CTR 50) (Del) (10) CIT vs Glocom Impex (P) Ltd. (205 CTR 571) (Del) (11) CIT vs Gangaur Investment Ltd. (335 ITR 359) (Del) (12) CIT vs Dwarkadhish Investment (P)Ltd. (330 ITR 298) (Del). (13) CIT v. Winstral Petrochemicals Pvt Ltd [(2011) 330 ITR 603 (Del) (PB 123-125); (14) CITv. Value Capital…

ITO, WD-5(2), Kolkata vs. M/S Purbasa Commercial Pvt. Ltd., Kolkata

ITA 1179/KOL/2015[2008-2009]Status: DisposedITAT Kolkata25 Jan 2019AY 2008-2009

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2008-09 Income Tax Officer, V/S. M/S Purbasa Commercial Pvt. Ltd. 5/5 Clive Row, 4Th Ward-5(2), P-7, Chowringhee Square, Floor, Room No.26, 8Th Floor, Room No.6, Kolkata-700001 Kolkata-700 069 [Pan No.Aaecp 1267B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Subash Agarwal, Advocate ""यथ" क" ओर से/By Respondent 15-01-2019 सुनवाई क" तार"ख/Date Of Hearing 25-01-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2008-09 Arises Against The Commissioner Of Income Tax (Appeals)-2, Kolkata’S Order Dated 29.06.2015, Passed In Case No.1575/Cit(A)-2/2015-16, In Proceedings U/S. 144 R.W.S 263 R.W.S. 143(3) R.W.S 147 Of The Income Tax Act, 1961; In Short ‘The Act’. Case File Perused. 2. The Revenue’S Sole Substantive Ground Raised In The Instant Appeal Seeks To Revere The Cit(A)’S Action Deleting Unexplained Cash Credits Addition Of ₹3.14 Lac Made In The Course Of Assessment Framed On 19.03.2015. The Assessee’S Case Before Assessing Officer Was That This Sum Represented Its Share Application / Premium Raised During The Course Of Relevant Previous Year. The Assessing Officer Held In The Course Of Assessment That Assessee Had Failed To Prove Identity, Genuineness & Creditworthiness Of The Investors

Section 144Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2008-09 Income Tax Officer, V/s. M/s Purbasa Commercial Pvt. Ltd. 5/5 Clive Row, 4th Ward-5(2), P-7, Chowringhee Square, Floor, Room No.26, 8th Floor, Room No.6, Kolkata-700001 Kolkata-700 069 [PAN No.AAECP 1267B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Subash Agarwal, Advocate ""यथ" क" ओर से/By Respondent 15-01-2019 सुनवाई क" तार"ख/Date of Hearing…

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…

Income Tax Officer, Jaipur vs. M/S Marathon India Ltd., Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 287/JPR/2018[2014-15]Status: DisposedITAT Jaipur27 Jun 2018AY 2014-15

Bench: The Ao At The Time Of Assessment Proceedings With A Certificate That The Above Said Forms Had Been Ito Vs. M/S Marathon India Ltd.

For Appellant: Shri B. L. Agarwal (C.A.)For Respondent: Smt. Seema Meena (JCIT)
Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 287/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke The ITO, M/s Marathon India Ltd., Vs. Ward-3(2), D-248, Bihari Marg, Banipark, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM 1858 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. L. Agarwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Seema Meena (JCIT) lquokbZ dh…

Pratik Syntex P.Ltd, Mumbai vs. ITO 13(1)(4), Mumbai

In the result , appeal of the assessee is dismissed

ITA 6690/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 May 2018AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6690/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ M/S. Pratik Syntex Private Ito 13(1)(4), Mumbai Ltd.,A-51, Rustomji Adarsh Heritage, Adarsh Vihar V. Complex, Opp. Marve Road, Malad (W), Mumbai 400064 स्थायी ऱेखा सं./ Pan : Aaecp3487H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Haresh P. ShahFor Respondent: Shri Rajat Mittal (DR)
Section 143(3)

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6690/Mum/2016 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ M/s. Pratik Syntex Private ITO 13(1)(4), Mumbai Ltd.,A-51, Rustomji Adarsh Heritage, Adarsh Vihar v. Complex, Opp. Marve Road, Malad (W), Mumbai 400064 स्थायी ऱेखा सं./ PAN : AAECP3487H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Haresh P. Shah Revenue by : Shri Rajat Mittal (DR) सुनवाई की तारीख /Date of Hearing : 01.05.2018…

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

…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…

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…

M/S. Umbrella Projects Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 5955/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Feb 2018AY 2010-11

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2010-11] Umbrella Projects Pvt. Ltd Vs. The I.T.O Gh – 9/5, Paschim Vihar Ward 18(1) New Delhi New Delhi Pan : Aatpa 0581 F [Appellant] [Respondent] Date Of Hearing : 23.01.2018 Date Of Pronouncement : 23.02.2018

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 133(6)

…come-tax file numbers. In the same category fall cases decided by this court in Dolphin Canpack (2006) 283 ITR 190, CIT v Makhni and Tyagi P. Ltd. (2004) 267 ITR 433, CIT v Antartica Investment P. Ltd. (2003) 262 ITR 493 and CIT v Achal Investment Ltd. (2004) 268 ITR 211. To put it simply, in these cases the decision was based on the fundamental rule of law that evidence or material adduced by the assessee cannot be thrown out without any enquiry. The ratio does not extend beyond that. The boundaries of the ratio cannot be, and should not be, widened to include therein cases where there exists material to implica…

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"…