CIT v. Sunil Aggarwal

64 Taxmann.com 107High Court2015#944 most cited

What is CIT v. Sunil Aggarwal authority for?

An addition of an unexplained cash credit based solely on an assessee's retracted admission made during a search and seizure operation is not justified, especially if the assessee later provides verifiable explanations.

113

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Sunil Aggarwal · section 132(4) · retracted statement · undisclosed income · search and seizure · unexplained cash credit · addition not justified · incriminating evidence · verification of accounts

Also reported as

237 Taxmann 512

Sections most often in play

Section 143(3)Section 132(4)Section 147Section 132Section 153ASection 148Section 68Section 133A
Read the full judgment

Issues it is cited on

place of effective managementsection 6(3)section 127(1)legal expensessurrender of incomeshell companystatement under section 132(4)retracted statementsection 131(1a)retraction of statementpeak credit theoryddt

Judgments citing CIT v. Sunil Aggarwal

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 417/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Jul 2022AY 2010-11

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…vs.CIT, 65 Taxmann.com 29 (CAL) CIT, Kolkata -XV Vs. Tara 8 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. Chand Mahipal, 296 ITR 101 (P& H) CIT Vs. Ramesh Bhayana, 352 ITR 480 (SC) CIT Vs. S. Khader Khan Son, 64 Taxmann.com 107 (DEL) CIT Vs. Sunil Agarwal. 6. That the addition on protective basis as made by the Ld. AO and as sustained by the Ld. CIT (A) are based on erroneous views and/or non-appreciation of the facts and law involved including non applicable case laws without properly considering or rebutting or appreciating the material, explanations & case law…

DCIT - 14(3)(1), Mumbai vs. M/S Rupa Infotech & Infrastructure P. Ltd, Mumbai

In the result, appeals filed by the revenue are dismissed

ITA 3597/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Apr 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri T. Shankar
Section 143(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 3596 & 3597/MUM/2019 (A.Ys: 2009-10 & 2013-14) DCIT – 14(3)(1) v. M/s. Rupa Properties and Securities Pvt. Ltd., 401, Rupa Plaza, Above IDBI Bank Room No. 455, 4th Floor Jawahar Road, Ghatkopar(E) Aayakar Bhavan, M.K. Road Mumbai – 400077 Mumbai - 400020 PAN: AAACR7176F (Appellant) (Respondent) Assessee by : Shri Shankarlal Jain Department by : Shri T. Shankar Date of Hearing : 30.03.2022 Date of Pronouncement : 27.04.2022 O R D E R PER S. RIFAUR…

DCIT 14(3)(1), Mumbai vs. M/S Rupa Properties & Securities P. Ltd, Mumbai

In the result, appeals filed by the revenue are dismissed

ITA 3596/MUM/2019[2009-10]Status: DisposedITAT Mumbai27 Apr 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri T. Shankar
Section 143(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 3596 & 3597/MUM/2019 (A.Ys: 2009-10 & 2013-14) DCIT – 14(3)(1) v. M/s. Rupa Properties and Securities Pvt. Ltd., 401, Rupa Plaza, Above IDBI Bank Room No. 455, 4th Floor Jawahar Road, Ghatkopar(E) Aayakar Bhavan, M.K. Road Mumbai – 400077 Mumbai - 400020 PAN: AAACR7176F (Appellant) (Respondent) Assessee by : Shri Shankarlal Jain Department by : Shri T. Shankar Date of Hearing : 30.03.2022 Date of Pronouncement : 27.04.2022 O R D E R PER S. RIFAUR…

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. IT(SS)A No./ Name of Appellant Name of Respondent Asst. No. ITA No. Year 1-7 44/PUN/2017 M/s. Sinhagad DCIT, Central Circle- 2008-09 45/PUN/2017 Technical Education 2(2), Pune. 2009-10 46/PUN/2017 Society, 2010-11 47/PUN/2017 S.No.44/1, Vadgaon 2011-12 48/PUN/2017 (Budruk), Off. 2012-13 49/PUN/2017 Sinhagad Road, 2013-14 50/PUN/2017 Pune- 411041. 2014-15 PAN : AABTS9900Q 8-14 54/PUN/2017 ACIT, Central Circle- M/s. Sinhagad 2008-09 55/PUN/2017 2(2), Pune. Tec…

DCIT, New Delhi vs. M/S. Ambreen Projects & Infrastrcture (P) Ltd., New Delhi

In the result, the appeal of the Revenue is allowed

ITA 4037/DEL/2013[2009-10]Status: DisposedITAT Delhi24 Nov 2021AY 2009-10

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2009-10

Section 132Section 132(4)Section 139(1)Section 143(3)Section 153CSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Through Video Conferencing] Assessment Year: 2009-10 DCIT, Vs. Ambreen Projects & Central Circle-4, Infrastructure (P) Ltd., New Delhi B-53, B-1, Community Centre, Janak Puri, New Delhi PAN :AAHCA3248C (Appellant) (Respondent) Appellant by Sh. Sunil Arora, CA Respondent by Sh. Satpal Gulati, CIT(DR) Date of hearing 17.11.2021 Date of pronouncement 24.11.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 19/03/2013 passed by the…

DCIT, New Delhi vs. Sh. Amandeep Singh Sran, New Delhi

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

ITA 2672/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

For Appellant: Shri Sunil Arora, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 132Section 132(4)Section 153ASection 69

…bench in ITA No. 1573/Del/2012 have decided the issue on 09.09.2015 on identical facts in case of Subash Sharma, which covers the issue in favour of the assessee. vi. He further submitted the decision of the Hon'ble Delhi High Court in CIT vs. Sunil Aggarwal 64 Taxmann.com 107 also covers the issue in favour of the assessee. Thus, the addition of Rs 5 crores made by the LD AO based on seized diary and confirmed by the LD CIT (A) deserves to be deleted. 11. The LD DR vehemently objected to the submission of the assessee. It was submitted that i. Assessee has not retracted the statement at all but he has submitted…

DCIT, New Delhi vs. Sh. Harmender Singh Sran, New Delhi

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

ITA 2671/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

For Appellant: Shri Sunil Arora, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 132Section 132(4)Section 153ASection 69

…bench in ITA No. 1573/Del/2012 have decided the issue on 09.09.2015 on identical facts in case of Subash Sharma, which covers the issue in favour of the assessee. vi. He further submitted the decision of the Hon'ble Delhi High Court in CIT vs. Sunil Aggarwal 64 Taxmann.com 107 also covers the issue in favour of the assessee. Thus, the addition of Rs 5 crores made by the LD AO based on seized diary and confirmed by the LD CIT (A) deserves to be deleted. 11. The LD DR vehemently objected to the submission of the assessee. It was submitted that i. Assessee has not retracted the statement at all but he has submitted…

Ajaz Farooqi, Secunderabad vs. Deputy Commissioner of Income Tax, Central Circle -3(4), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 786/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Apr 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana Rao
Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 786/H/2020 & CO No. 03/H/2021 Assessment Year: 2017-18 Ajaz Farooqi, Vs. Dy. Commissioner of Secunderabad. Income-tax, Central Circle – 3(4), PAN – AAFPF 5292G Hyderabad. (Appellant) (Respondent/ Cross Objector) Assessee by: Shri P. Murali Mohana Rao Revenue by Shri YVST Sai Date of hearing: 18/03/2021 Date of pronouncement: 29/04/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed again…

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

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

ITA 5499/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Feb 2018AY 2006-07

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2006-07 Parag Dalmia, Dcit, Central Circle-26, A-238, Ground Floor, New Delhi. Vs. Okhla Industrial Area, Phase-1, New Delhi. Pan : Aaapd3725B (Appellant) (Respondent)

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Vijay Verma, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 271(1)(b)

…ined vide letter dated 09.02.2012, the addition cannot be sustained. For the above proposition, he relied on the following decisions :- Ajay Gupta Vs. DCIT 81 Taxmann.com 462 (Del) Para – 7 CIT Vs. Harjeev Aggarwal 70 taxmann.com 95 CIT Vs. Sunil Aggarwal 64 Taxmann.com 107. 22. Referring to the decision of the Kolkata Bench of the Tribunal in the case of Bishwanath Garodia vs. DCIT reported in 76 taxmann.com 81, he submitted that under identical facts and circumstances, the Tribunal has deleted the addition made by the Assessing Officer and sustained by the ld. CIT(A). Referring to the decision of the Del…

ACIT Cen Cir 32, Mumbai vs. Pravin B. Bhandarkar, Mumbai

ITA 6672/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

ACIT Cen Cir 32, Mumbai vs. Prakash B Bhandarkar, Mumbai

ITA 6671/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

Asst CIT Cen Cir 32, Mumbai vs. Pandoo P. Naig, Mumbai

ITA 7364/MUM/2011[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

Pandurang Naig, Mumbai vs. Asst CIT Cen Cir 32, Mumbai

ITA 7089/MUM/2011[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…