CIT v. Varinder Rawley

Naresh Hiran, Mumbai vs. ITO 30(2)(4), Mumbai

In the result, the appeal of assessee is allowed in the terms aforesaid

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarnaresh Hiran, C-103, Vastu Park, Evershine Nagar, Malad(W), Mumbai 400 064. Pan:Abjph 8838H ...... Appellant Vs. Ito 30(2)(4), C-13. Room No.609, Pratyaksh Kar Bhavan, Bkc, Bandra(E), Mumbai -400051 ..... Respondent Appellant By : Shri Nitesh Gandhi Respondent By : Shri S.K.Jain Date Of Hearing : 16/09/2019 Date Of Pronouncement : 31 /10/2019

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Naresh Hiran, C-103, Vastu Park, Evershine Nagar, Malad(W), Mumbai 400 064. PAN:ABJPH 8838H ...... Appellant Vs. ITO 30(2)(4), C-13. Room No.609, Pratyaksh Kar Bhavan, BKC, Bandra(E), Mumbai -400051 ..... Respondent Appellant by : Shri Nitesh Gandhi Respondent by : Shri S.K.Jain Date of hearing : 16/09/2019 Date of pronouncement : 31 /10/2019 ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against order of Commissioner of Income Tax(Appeals)-…

DCIT 1(2)(1), Mumbai vs. Institutional Investor Advisory Services India P.Ltd, Mumbai

Bench: Shri S. Rifaur Rahman & Shri Ram Lal Negidcit-1(2)(1) Vs. M/S. Institutional Investor Advisory Room No.535, 5Th Floor Services India Ltd. Aaykar Bhawan Maker Chambers-Iii M.K.Road Nariman Point, Mumbai-400 021 Mumbai-400 020 Pan/Gir No.Aacci5147H (Appellant) .. (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT-1(2)(1) Vs. M/s. Institutional Investor Advisory Room No.535, 5th Floor Services India Ltd. Aaykar Bhawan Maker Chambers-III M.K.Road Nariman Point, Mumbai-400 021 Mumbai-400 020 PAN/GIR No.AACCI5147H (Appellant) .. (Respondent) Assessee by Sanjay R. Parikh Revenue by Abdul Hakeem Date of Hearing 17/09/2019 Date of Pronouncement 30/09/2019 आदेश / O R D E R PER S. RIFAUR RAHMAN (A.M): This appeal filed by the revenue is directed against the order of the Commission…

DCIT CC 7(2), Mumbai vs. Manba Finance Ltd, Mumbai

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM I.T.A. Nos.1448, 1449 & 1467/Mum/2017 (Assessment Years: 2013-14, 2011-12 & 2010-11) Dy. CIT-CC-7(2), M/s. Manba Finance Ltd. Room No. 655, Aayakar Bhavan, 324, Runwal Height, Vs. Mumbai-400 020 Opp. Nirmal Lifestyle, Mulund (W), Mumbai-400 080 PAN/GIR No. AAACM 4681 Q (Appellant) (Respondent) : Appellant by : Shri Chaudhary Arunkumar Singh Respondent by : Dr. P. Daniel Date of Hearing : 06.08.2018 : 05.10.2018 Date of Pronouncement O R D E R Per Shamim Yahya, A. M.: These are appeals by the Revenu…

Naresh Hiran, Mumbai vs. ITO 32(2)(4), Mumbai

In the result, appeal filed by the assessee is treated as allowed

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri B.R. Baskaran (AM)& Shri Pawan Singh (JM) I.T.A. No. 1236/Mum/2017 (Assessment Year 2010-11) Shri Naresh Hiran ITO 30(2)(4) C-103, Vastu Park Vs. C-13, Room No. 609 Evershine Nagar Bandra Kurla Malad West Compex Mumbai-400 064. Bandra East PAN : ABJPH8838H Mumbai-400 051. (Appellant) (Respondent) Assessee by Shri Nishit Gandhi Department by Ms. Pooja Swaroop Date of Hearing 28.02.2018 Date of Pronouncement 20.04.2018 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the assessee is directed against the order dated 20.12.2016 passed…

Jitendra M Kitavat, Mumbai vs. ITO 18(1)(5), Mumbai

In the result,appeals filed by the AO are rejected and the appeals of the assessee stand partly allowed

Bench: S/Shri Rajendra & Sandeep Gosainआयकर अपील अपील संसंसंसं./I.T.A./7049 & 7050/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ays: 2009-10 & 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Jitendra M. Kitavat Ito 18(1)(5) Prop. Of M/S. Jivraj Exports Mumbai. 61, Purnima Apartment Vs. 43, Ridge Road, Mumbai-400 006. Pan: Aabpk9960C (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर आयकर आयकर अपील संसंसंसं././././I.T.A./7099 & 7102/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.S: 2009-10 & 2007-08 अपील अपील अपील िनधा"रण िनधा"रण वष" वष" Ito 18(1)(5) Vs. Jitendra M. Kitavat Mumbai. Mumbai-400 006 (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajesh Kumar Yadav-Cit-Dr Assessee By: Shri Vimal Punmiya

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ डी डी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई डी डी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“D” Bench Mumbai सव"ी सव"ी राजे"" सव"ी सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, , , , संदीप गोसांई एवं संदीप गोसांई संदीप गोसांई, , , , "याियक संदीप गोसांई "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra, Accountant Member and Sandeep Gosain, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7049 & 7050/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AYs: 2009-10 & 2007-08 आयकर आयकर आयकर अपील अपील िनधा"…

ITO 18(1)(5), Mumbai vs. Jitendra Madanlal Kitawat (HUF), Mumbai

In the result,appeal filed by the AO is rejected and the appeal of the assessee is partly allowed

Bench: S/Shri Rajendra & Sandeep Gosainआयकर अपील अपील संसंसंसं./I.T.A./7047/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Jitendra M. Kitavat (Huf) Ito 18(1)(5) Prop. Of M/S. Jivraj Exports Mumbai. 61, Purnima Apartment Vs. 43, Ridge Road, Mumbai-400 006. Pan:Assesseebpk 9960 C (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर अपील अपील संसंसंसं./I.T.A./7100/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Ito 18(1)(5) Vs. Jitendra M. Kitavat(Huf) Mumbai. Mumbai-400 006 (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajesh Kumar Yadav-Cit-Dr Assessee By: Shri Vimal Punmiya

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ डी डी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई डी डी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“D”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, संदीप गोसांई, "याियक "याियक सद"य सद"य संदीप गोसांई सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं संदीप संदीप गोसांई गोसांई "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7047/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष"…

Reliance Corporation, Mumbai vs. ITO WD 32(3)(2), Mumbai

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…

Reliance Corporation, Mumbai vs. ITO WD 32(3)(2), Mumbai

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…

Reliance Corporation, Mumbai vs. ITO WD 32(3)(2), Mumbai

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…

ACIT 32(3), Mumbai vs. Reliance Corporation, Mumbai

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…