CIT Vs. Loverly Exports Pvt. Ltd. (2008) 216 CTR 195 (SC) 2. PCIT v. Himachal Fibers Ltd.

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing CIT Vs. Loverly Exports Pvt. Ltd. (2008) 216 CTR 195 (SC) 2. PCIT v. Himachal Fibers Ltd.

SHIVA SHAKTI ENCLAVES PVT. LTD,MUMBAI vs. CIT (A) 49, MUMBAI

In the result appeal of the assessee is partly allowed

ITA 17/MUM/2022[2009-10]Status: DisposedITAT Mumbai07 Jul 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Shiva Shakti Enclaves Pvt. Ltd. Commissioner Of Income-Tax Raigad Darshan (Appeals)–49 Oppsite Indian Oil Company, 605, Pratyakshakar Bhavan, Vs. J.P. Road, Andheri (W) Mumbai-400 050 Mumbai-400 053 (Respondent) (Appellant) Pan No. Aagcs5014B Assessee By : Shri Vimal Punmiya, Ar Revenue By : Shri Himanshu Sharma, Dr Date Of Hearing: 25.05.2022 Date Of Pronouncement : .07.2022

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Himanshu Sharma, DR

Section 131Section 143Section 147Section 148Section 234BSection 271(1)(C)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Shiva Shakti Enclaves Pvt. Ltd. Commissioner of Income-tax Raigad Darshan (Appeals)–49 Oppsite Indian Oil Company, 605, Pratyakshakar Bhavan, Vs. J.P. Road, Andheri (W) Mumbai-400 050 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAGCS5014B Assessee by : Shri Vimal Punmiya, AR Revenue by : Shri Himanshu Sharma, DR Date of hearing: 25.05.2022 Date of pronouncement : .07.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee namely Shiv Shakti Enclaves Pvt Ltd…

M/S SHIVA SHAKTI ENCLAVES PVT. LTD,MUMBAI vs. DCIT CENTRAL RANGE 7(3), MUMBAI

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

ITA 629/MUM/2019[2010-11]Status: DisposedITAT Mumbai04 Jun 2021AY 2010-11

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadalem/S. Shiva Shakti Vs. Dcit Central Enclaves Pvt Ltd., Range 7(3) 203/204 Raigad R.No. 655, 6Th Floor, Darshan, Opp Indian Oil Aayakar Bhavan, Mk Colony, Jp Road, Road, Mumbai – Andheri West, Mumbai 400020. – 400053. Pan/Gir No. : Aagcs5014B Appellant .. Respondent Appellant By : Shri Vimal Punmiya, Ar Respondent By : Shri Vijay Kumar Menon, Dr Date Of Hearing 15.04.2021 Date Of Pronouncement 04.06.2021 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) -49 Mumbai, Passed U/S. 143(3) R.W.S. 147 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vijay Kumar Menon, DR

Section 131Section 143(1)Section 143(2)Section 143(3)Section 148Section 234ASection 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Shiva Shakti Vs. DCIT Central Enclaves Pvt Ltd., Range 7(3) 203/204 Raigad R.No. 655, 6th Floor, Darshan, Opp Indian oil Aayakar Bhavan, MK colony, JP Road, Road, Mumbai – Andheri West, Mumbai 400020. – 400053. PAN/GIR No. : AAGCS5014B Appellant .. Respondent Appellant by : Shri Vimal Punmiya, AR Respondent by : Shri Vijay Kumar Menon, DR Date of Hearing 15.04.2021 Date of Pronouncement 04.06.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The appeal is filed by…

M/S MOONGIPA DEVELOPMENT & INFRASTRUCTURE LTD.,MUMBAI vs. DCIT CENTRAL RANGE 7(3), MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 627/MUM/2019[2011-12]Status: DisposedITAT Mumbai03 May 2021AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.627/Mum/2019 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Moongipa Dev. & Inf. Ltd. Dcit-Cr 7(3) 655, 6Th Floor 203/204, Raigad Darshan बिाम Opp. Indian Oil Colony Aaykar Bhawan / Vs. J.P.Road, Andheri (W) M.K.Road Mumbai – 400 053 Mumbai – 400 020 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aafcm-1616-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vimal Punmiya – Ld. Ar Revenue By : Shri Tharian Oommen – Ld. Sr. Dr ुनवाई की तारीख/ : 19/04/2021 Date Of Hearing घोषणा की तारीख / : 03/05/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2011-12 Contest The Order Of Ld. Commissioner Of Income-Tax (Appeals)-49, Mumbai [In Short Referred To As ‘Cit(A)’], Appeal No.Cit(A)-49/It- 165/2017-18 Dated 05/12/2018 On Following Grounds Of Appeal: -

For Appellant: Shri Vimal Punmiya – Ld. ARFor Respondent: Shri Tharian Oommen – Ld. Sr. DR

Section 143(1)Section 143(3)Section 148Section 234ASection 274Section 68

…1 आयकर अपीलीय अधिकरण “बी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.627/Mum/2019 (धििाारण वर्ा / Assessment Year: 2011-12) M/s Moongipa Dev. & Inf. Ltd. DCIT-CR 7(3) 655, 6th Floor 203/204, Raigad Darshan बिाम Opp. Indian Oil Colony Aaykar Bhawan / Vs. J.P.Road, Andheri (W) M.K.Road Mumbai – 400 053 Mumbai – 400 020 स्थायीलेखा िं./ जीआइआर िं./ P…

M/S MOONGIPA DEVELOPMENT AND INFRASTRUCTURE LTD,MUMBAI vs. DCIT CENTRAL RANGE -7(3), MUMBAI

In the result, the appeals filed by the assessee are partly allowed

ITA 625/MUM/2019[2009-10]Status: DisposedITAT Mumbai04 Dec 2020AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 625 & 626/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10 & 2010-11) M/S. Moongipa Development बिधम/ Dcit Central Range-7(3) Room No.655, 6Th Floor & Infrastructure Ltd. Vs. 203/204 Raigad Darshan, Aayakar Bhavan, Opp. Indian Oil Colony, Jp Churchgate, Mumbai- Road, Andheri West, 400020. Mumbai-400053. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcm1616E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vimal Punamiya Revenue By: Shri A. H. Ansari (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/10/2020 घोषणा की तारीख /Date Of Pronouncement: 04/12/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -49, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2009- 10 & 2010-11. Ita. No.625/M/2019 2. The Assessee Has Filed The Present Appeal Against The Order Dated 05.12.2018 Passed By The Commissioner Of Income Tax (Appeals) -49, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009- 10. Ita Nos. 625 & 626/M/2019 A.Ys.2009-10 & 2010-11

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri A. H. Ansari (Sr. AR)

Section 127Section 131Section 139(1)Section 143(3)Section 147Section 148Section 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 625 & 626/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10 & 2010-11) M/s. Moongipa Development बिधम/ DCIT Central Range-7(3) Room No.655, 6th Floor, and Infrastructure Ltd. Vs. 203/204 Raigad Darshan, Aayakar Bhavan, Opp. Indian Oil Colony, JP Churchgate, Mumbai- Road, Andheri West, 400020. Mumbai-400053. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFCM1616E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Vimal Punamiya Revenue by: Shri A. H. Ansari (Sr. AR)…