CIT v. Velimalai Rubber Co. Ltd.

192 ITR 619High Court1991#5451 most cited

What is CIT v. Velimalai Rubber Co. Ltd. authority for?

Res judicata does not strictly apply to income tax proceedings, but a consistent finding of fact across assessment years, if not challenged, should generally be followed in subsequent years.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Hindustan Motors Ltd. · 192 ITR 619 · rule of consistency · res judicata income tax · assessment year unit · consistent finding of fact

Sections most often in play

Section 143(3)Section 10Section 147Section 148Section 14ASection 151Section 154Section 1962

Issues it is cited on

section 131(1)(d)section 131(1)section 142arule of consistencysection 69brejection of books of accountappeal before cit(a)section 131section 142scrutiny assessmentsection 13previous year

Judgments citing CIT v. Velimalai Rubber Co. Ltd.

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…ter, but findings of earlier years on the same matter are relevant as per the ratio laid down in (a)Sardar Kehar Singh Vs. CIT [1992] 195 ITR 769 (Raj), (b) Taraben Ramanbhai Patel Vs. ITO [1995] 215 ITR 323(Guj ) and (c )CIT Vs. Hindusthan Motors Ltd. [1991] 192 ITR 619 (Cal ). (d) Hon’ble Apex Court in Parashuram Pottery Works Co. Ltd. Vs. ITO [1977] 106 ITR 1 (SC) 3.5 In a very recent decision, ITAT, Mumbai in the case of Jitendra Udaylal Jain vs. National Faceless Assessment Centre (NFAC) in ITA No. 2042/MUM/2023 held that Addition based on third party statement without tangible material is unsustainable. Hon…

DALMIA (BROS) PVT. LTD.,,NEW DELHI vs. ITO, WARD-7(2), NEW DELHI

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

ITA 380/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Feb 2024AY 2014-15

Bench: Her As Additional Ground Of Appeal Reading As Under :-

Section 143(3)Section 14ASection 154

…. Vs. DCIT (2006) 153 Taxman 45 (Delhi) (ii) CIT Vs. A.R.J. Security Printers (2003) 264 ITR 276 (Delhi) (iii) CIT Vs. Neo Polypack Ltd., 245 ITR 492 (Delhi) (iv) CIT Vs. Rajiv Grinding Mills (Delhi) 142 Taxman 567 (v) CIT Vs. Hinduatan Motors Ltd. (1991) 192 ITR 619 (Cal.) (vi) ACIT Vs. Gendalal Hazarilal & Co. (2003) 263 ITR 679 (MP) Page 9 of 20 Dalmia (Bros.) Pvt. Ltd. Besides, the expenses having been treated as perquisites in the hands of employees, there cannot be any disallowance of expenditure. 6.3 I have considered the facts of the case, finding of the AO and written submissions of the appellan…

THE DCIT (CENTRAL)-1, BHOPAL vs. M/S. SHRINIWAS EDUCATION SOCIETY, BHOPAL

ITA 480/IND/2018[14-15]Status: DisposedITAT Indore15 Dec 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142ASection 143(3)Section 69B

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos. 479 & 480/Ind/2018 Assessment Years : 2013-14 & 2014-15 Dy. Commissioner of M/s. Shriniwas Income-tax, (Central-I), Education Society, बनाम/ Bhopal E-2/88, Arera Colony, Vs. Bhopal (Revenue / Appellant) (Assessee / Respondent) PAN: AAAAS 7060 B C.O.Nos.14 & 15/Ind/2019 (Arising out of ITA Nos. 479 & 480/Ind/2018) Assessment Years : 2013-14 & 2014-15 M/s. Shriniwas Education Dy. Commissioner of Society, Income-tax, (Central-I…

THE DCIT (CENTRAL)-1, BHOPAL vs. M/S. SHRINIWAS EDUCATION SOCIETY, BHOPAL

ITA 479/IND/2018[13-14]Status: DisposedITAT Indore15 Dec 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142ASection 143(3)Section 69B

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos. 479 & 480/Ind/2018 Assessment Years : 2013-14 & 2014-15 Dy. Commissioner of M/s. Shriniwas Income-tax, (Central-I), Education Society, बनाम/ Bhopal E-2/88, Arera Colony, Vs. Bhopal (Revenue / Appellant) (Assessee / Respondent) PAN: AAAAS 7060 B C.O.Nos.14 & 15/Ind/2019 (Arising out of ITA Nos. 479 & 480/Ind/2018) Assessment Years : 2013-14 & 2014-15 M/s. Shriniwas Education Dy. Commissioner of Society, Income-tax, (Central-I…

THE DCIT(CENTRAL)-I, BHOPAL vs. M/S. AYUSHMAN DIAGNOSTIC PVT. LTD., BHOPAL

ITA 478/IND/2018[13-14]Status: DisposedITAT Indore15 Dec 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142ASection 143(3)Section 69B

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 477/Ind/2018 (AY 2014-15) Dy. Commissioner of Income- M/s. Ayushman Medical tax (Central-I), Diagnostics Private Limited, Bhopal E-5, 3rd Floor, बनाम/ Tawa Complex, Vs. Bitten Market, Bhopal (Revenue / Appellant) (Assessee / Respondent) PAN: AABCA2560P C.O. No. 13/Ind/2019 – AY 2013-14 (out of ITA No. 478/Ind/2018) C.O. No. 12/Ind/2019 – AY 2014-15 (out of ITA No. 477/Ind/2018) M/s. Ayushman Medical Dy. Commissioner of Income-…

THE DCIT, (CENTRAL)-1, BHOPAL vs. M/S. AYUSHMAN DIAGNOSTIC PVT. LTD., BHOPAL

ITA 477/IND/2018[14-15]Status: DisposedITAT Indore15 Dec 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142ASection 143(3)Section 69B

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 477/Ind/2018 (AY 2014-15) Dy. Commissioner of Income- M/s. Ayushman Medical tax (Central-I), Diagnostics Private Limited, Bhopal E-5, 3rd Floor, बनाम/ Tawa Complex, Vs. Bitten Market, Bhopal (Revenue / Appellant) (Assessee / Respondent) PAN: AABCA2560P C.O. No. 13/Ind/2019 – AY 2013-14 (out of ITA No. 478/Ind/2018) C.O. No. 12/Ind/2019 – AY 2014-15 (out of ITA No. 477/Ind/2018) M/s. Ayushman Medical Dy. Commissioner of Income-…

DIC INDIA LTD.,,KOLKATA vs. DCIT, CIRCLE - 10(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2084/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 2084/Kol/2018 Assessment Year: 2014-2015 Dic India Limited,..................................Appellant Transport Depot Road, Kolkata-700088 [Pan: Aabcc0703C] -Vs.- Deputy Commissioner Of Income Tax,......Respondent Circle-10(1), Aayakarbhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Akkaldudhwewala, A.R., Appeared On Behalf Of The Assessee Shri Hukumasema, Cit, Appeared On Behalf Of The Revenue

Section 144CSection 144C(5)

…ment the licensed products were not to be manufactured nor was its trade marks to be used and all to be returned to the licensor. It was the submission that in view of the decision of the Hon'ble Calcutta High Court in the case of CIT vsHindusthan Motors Ltd. 192 ITR 619 it clearly ITA Nos1826-1828/Kol/2012 & C.O.Nos.10&11/Kol/2013 5 DCIT, Circle-2, Kolkata vs M/s. Bata India Ltd..A.Yrs.2005-06 & 2006-07 shows that this royalty payment was a revenue expenditure as no capital assets came into being in the hands of the assessee. 21 Assessment Year: 2014-2015 DIC India Limited 17. In reply the ld. DR vehemently su…

ITO-33(1)(2), MUMBAI vs. SHRI VIKRAM BAIJNATH AGARWAL, MUMBAI

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

ITA 103/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Nov 2022AY 2014-15

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – 33(1)(2) V. Shri Vikrambaijnath Agarwal Room No. 945, 9Th Floor 2003/04, Birchwood Raheja Villows Kautilya Bhavan, Bandra Kurla Complex Lokhandwala Township Nr Mahindra Gate 4 Kandivali (E), Mumbai - 400101 Bandra(E), Mumbai - 400051 Pan: Adepa8582C Appellant Respondent

Section 142Section 143(1)Section 143(2)

…n Chemical vs. UOI (2003) 261 ITR 275 (SC) (277) United Commercial Bank v/s. CIT (1999) 240 ITR 355( SC) 34. Resjudicata Not applicable to income tax assessment. But there must be substantial ground for one ITO to differ from the view taken by another. (1991) 192 ITR 619 (Cal.) CIT vs. Hindustan Motors Ltd. 35. Strictly speaking, resjudicata does not apply to income tax proceedings. Again, each assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different assessment years has been found as a fact one way or other andpa…

ACIT CENTRAL -2, BHOPAL vs. SHRI AGARWAL EDUCATION & CULTURAL SOCITEY, BHOPAL

In the result, this appeal of revenue is dismissed

ITA 86/IND/2021[2013-14]Status: DisposedITAT Indore19 Oct 2022AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Dcit(Central)-Ii, Shri Agarwal Education & Bhopal Welfare Society बनाम/ Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aacts 0481 M Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 14.10.2022 Date Of Pronouncement 19.10.2022

Section 11Section 13(1)(d)Section 13(2)Section 13(2)(d)Section 143(3)Section 69B

…ng the “rule of consistency” order passed by my Ld. Predecessors in the case of the assessee and other assessee of the same group is also followed and thereby issue is treated as covered. It has been held in the case of CIT vs. Velimalai Rubber Co. Ltd. (Ker) 181 ITR 299 that through the principal of res judicata is not applicable to income tax proceedings but when a question of law or fact was decided in assessee’s own case for an earlier assessment year and an identical question came up for consideration for a later year, tribunal was justified in placing reliance on earlier decision. In view of above discussio…

DCIT CENTRAL-2, BHOPAL vs. SHRI AGRAWAL EDUCATIONAL & WELFARE SOCIETY, INDORE

In the result, this appeal of revenue is dismissed

ITA 27/IND/2020[2013-14]Status: DisposedITAT Indore19 Oct 2022AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Dcit(Central)-Ii, Shri Agarwal Education & Bhopal Welfare Society बनाम/ Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aacts 0481 M Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 14.10.2022 Date Of Pronouncement 19.10.2022

Section 11Section 13(1)(d)Section 13(2)Section 13(2)(d)Section 143(3)Section 69B

…ng the “rule of consistency” order passed by my Ld. Predecessors in the case of the assessee and other assessee of the same group is also followed and thereby issue is treated as covered. It has been held in the case of CIT vs. Velimalai Rubber Co. Ltd. (Ker) 181 ITR 299 that through the principal of res judicata is not applicable to income tax proceedings but when a question of law or fact was decided in assessee’s own case for an earlier assessment year and an identical question came up for consideration for a later year, tribunal was justified in placing reliance on earlier decision. In view of above discussio…

APEEJAY SURRENDRA PARK HOTELS LTD.,KOLKATA vs. D.C.I.T.-CC-III, KOLKATA

In the result, the appeal of assessee is allowed

ITA 159/KOL/2020[2011-12]Status: DisposedITAT Kolkata05 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 143(3)

…for the revenue to differ if the view taken by the Assessing Officer in the preceding assessment year. Our aforesaid view is duly supported by the decision of the Hon’ble jurisdictional High Court in the case of CIT Vs., Hindusthan Motors Limited reported in 192 ITR 619. We, therefore, respectfully following the decision of the Hon’ble jurisdictional High Court confirm the order of CIT(Appeals) in respect of the Ground no.1 delete the addition of r.58,66,864/-.” 4. And according to the Ld. AR this view has been reiterated by the Tribunal in assessee’s own case for AY 2012-13 by order dated 29.01.2020 a copy of…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…Del.) CIT v. Hero Honda Motors Ltd.: 372 ITR 481 (Del.) • • Praga Tools Ltd. v. CIT : 123 ITR 773 (AP) Mysore Kirloskar Ltd. V. CIT: 114 ITR 443 (Kar.) • • CIT v. Tata Engineering & Locomotive Co. Pvt. Ltd. 123 ITR 538 (Bom) CIT v. Hindustan Motors Ltd.: 192 ITR 619 (Cal.) • • CIT v. Avery India Ltd.: 207 ITR 813 (Cal.) • Shivani Locks Ltd. (ITA No. 3173 & 3048/D/07) (Del)(ITAT) • Hero Honda (P) Ltd.: ITA No 5130/Del/2010 (Del. ITAT) The Ld. AR further submitted that there is no enduring benefit in capital field. The assessee only had the right to use the Trademark on non-exclusive basis. In terms of Artic…

DCI INDIA LTD.,KOLKATA vs. DCIT,CIR-10(1) KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 126/KOL/2017[2010-2011]Status: DisposedITAT Kolkata05 Apr 2017AY 2010-2011

Bench: Shri N. V. Vasudevan & Shri M. Balaganesh, I.T. A.No. 126 /Kol/2017 Assessment Years: 2010-11 Dic India Ltd. Dcit, Cir-10(1), Kolkata -Vs- [Pan :Aabbcc0703C] (Appellant) (Respondent) For The Appellant Sri D. S. Damle, Fca Sri G. Mallikarjuna, Cit, Dr. For The Respondent Date Of Hearing 22.03.2017 Date Of Pronouncement 05.04.2017

Section 143(3)Section 144CSection 263Section 92E

…nal also observed that the license was only non-transferable and on expiry of license agreement the assessee was required to return the technology and trademarks. Referring to the decision of the Calcutta High Court in the case of CIT Vs Hindustan Motors Ltd (192 ITR 619), the ITAT allowed the assessee‟s appeal and deleted the disallowance of 25% out of royalty payments. The Department preferred appeal u/s 260A before the authorities had observed that the assessee did not derive any enduring benefit and the agreement was for no- transferable license to manufacture licensed products in India. In the circumstance t…

A.C.I.T. 4(2), MUMBAI vs. VIMLA SURESH JAJOO, MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4476/MUM/2012[2006-07]Status: DisposedITAT Mumbai22 Jan 2016AY 2006-07

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

A.C.I.T. 4(2), MUMBAI vs. SURESH K. JAJOO, MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4475/MUM/2012[2006-07]Status: DisposedITAT Mumbai22 Jan 2016AY 2006-07

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

SURESH K JAJOO,MUMBAI vs. ACIT CIR 4(2), MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4366/MUM/2012[2005-06]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-06

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

ACIT CIR 4(2), MUMBAI vs. SURESH K JAJOO, MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5303/MUM/2011[2008-09]Status: DisposedITAT Mumbai22 Jan 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

ACIT CIR 4(2), MUMBAI vs. VIMLA S. JAJOO, MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5302/MUM/2011[2008-09]Status: DisposedITAT Mumbai22 Jan 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

ACIT CIR 4(2), MUMBAI vs. SURESH K JAJOO, MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 3053/MUM/2011[2007-08]Status: DisposedITAT Mumbai22 Jan 2016AY 2007-08

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

DCIT 4(2), MUMBAI vs. VIMLA S. JAJOO, MUMBAI

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 2469/MUM/2009[2005-2006]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-2006

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

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