Claggett Bronchi Co. Ltd. v. CIT

177 ITR 409Supreme Court of India1989#3078 most cited

What is Claggett Bronchi Co. Ltd. v. CIT authority for?

Issuing a notice under section 148 after two years from the end of the relevant assessment year is prohibited by law and makes reassessment proceedings void.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Claggett Bronchi Co. Ltd. v. CIT · section 148 · notice after two years · time barred assessment · limitation · prohibition by statute · void reassessment

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 10(38)Section 133(6)Section 133ASection 142(1)

Issues it is cited on

section 143(l)(a)time barred assessmentsection 151(1)section 264reason to believeshare application moneysection 151section 149cross objectiondocuments seizedunexplained expenditureentry operator

Judgments citing Claggett Bronchi Co. Ltd. v. CIT

DCIT, Central Circle-8(1), Mumbai vs. Jainam Investments, Mumbai

In the result, both the appeal of the Revenue as well as cross-

ITA 794/MUM/2025[2016-17]Status: DisposedITAT Mumbai25 Nov 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Suchek Anchaliay
Section 132(4)Section 147

…ceived by the AO can entitle him to issue notice u/s.148, if on the basis of such information he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon'ble Supreme Court in Claggett Brachi Co. Ltd. vs CIT 177 ITR 409 (SC) that information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s.147 for earlier year. Similarly, Hon'ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R.. Singh, DCIT, 287 ITR 482 held that a notice issued u/s.148 based on assessment of subsequent assessment ye…

DCIT(CC)-8(3), Mumbai vs. Girraj Kishor Agrawal, Mumbai

In the result, the grouds of appea raised by the revenue are

ITA 3769/MUM/2025[2011-12]Status: DisposedITAT Mumbai10 Nov 2025AY 2011-12

Bench: Shri Pawan Singh& Smt. Renu Jauhri(Physical Hearing)

Section 143(1)Section 143(3)Section 148Section 151Section 254(1)Section 68

…upport his submission. 5. The ld. CIT(A) on considering the submission of assessee rejected the objection of assessee. The ld. CIT(A) while rejecting such contention of assessee relied on decision of Hon’ble Supreme Court in Claggett Brachi Co. Ltd. vs CIT 177 ITR 409 (SC) wherein it was held that any fresh information received by ld. AO can entitled him to issue notice under section 148 on the basis of such information he has prima facie reasons. In Raymond Woollen Mills Ltd. vs 236 ITR 34, 35 (SC) also held that for ITA No. 3769/Mum/2025 & C.O. No. 215/Mum/2025 Girraj Kishor Agrawal determining whether ini…

Kamlesh Gupta and Sons HUF, Mumbai vs. The Income Tax Officer Ward 19(2)(2), Mumbai

ITA 4080/MUM/2024[2012-13]Status: DisposedITAT Mumbai05 Mar 2025AY 2012-13

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Kamlesh Gupta & Sons Huf Ito-19(2)(2) 95-C, Mittal Towers Piramal Chamber Nariman Point, Churchgate Vs. Lalbaug, Lower Mumbai-400 021. Parel, Mumbai-12. Pan : Aaehk4734K Appellant Respondent

For Appellant: Shri Asif KarmaliFor Respondent: Shri Sumit Mantri
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250

…may be a sound foundation for exercising power under section 147, r.w.s. 148 of the Act – CIT Vs. Kelvinator of India Ltd. 256 ITR 1(Del)(FB). h) Fresh information enables the initiation of reassessment though it could have been discovered in earlier years. 177 ITR 409 (SC) Claggette Brachi Co. Ltd. 5.3 In the impugned case, the Ld. AO has clearly mentioned that the information was received from another officer of Department of Central Circle that the appellant received an accommodation entry and this piece of information was received due to a survey action u/s. 133A of the Act conducted in the case of M/s. Da…

Diagold Designs Limited, Mumbai vs. DCIT-12(2)(1), Mumbai

In the result, both the appeals of the assessee, are partly allowed

ITA 445/MUM/2023[2010-11]Status: DisposedITAT Mumbai14 Aug 2023AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyal & Diagold Designs Limited, Cc2070, Bharat Diamond Bourse, Bandra Kurla Complex, Mumbai-400 051 ...... Appellant Vs. Dcit-12(2) (1) Aayakar Bhavan, M. K. Road, Mumbai-400 020 Pan – Aabcd3716 ..... Respondent

For Appellant: Shri Madhur Agrawal, Hitesh TrivediFor Respondent: Smt. Mahita Nair, CIT-DR
Section 10BSection 147Section 148Section 250

…eceived by the AO can entitle him to issue notice u/s.148, if on the basis of such information he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon'ble Supreme Court in Claggett Brachi Co. Ltd. vs CIT 177 ITR 409 (SC) that information obtained during assessment proceedings of a subsequent year can also validate the proceedings-initiated u/s. 147 for earlier year. Similarly, Hon'ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R. Singh, DCIT, 287 ITR 482 held that a notice issued u/s.148 based on assessment of subsequent assessment ye…

Mohd. Isteyaque Anwar, Mumbai vs. ACIT(CC) 1(3), Mumbai

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

ITA 52/MUM/2023[2012-13]Status: DisposedITAT Mumbai07 Aug 2023AY 2012-13

Bench: Shri Kuldip Singh & Shri Gagan Goyalmohd. Ishteyaque Anwar, Plot No. 141, Swapnapurti Chs Hingane Mala, Hadapsar, Pune-411028 Pan: Aghpa8626K ...... Appellant Vs. Acit Cen. Cir. 1(3) Aayakar Bhavan, Mumbai-400 020 ..... Respondent

For Appellant: Shri Viraj Mehta, Ld. ARFor Respondent: Smt. Mahita Nair, CIT-DR
Section 1Section 144Section 147Section 148Section 151Section 194CSection 250

…ceived by the AO. can entitle him to issue notice u/s. 148 if on the basis of such information he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon'ble Supreme Court in Claggett Brachi Co. Ltd. vs CIT 177 ITR 409 (SC) that information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s. 147 for earlier year. Similarly, Hon'ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R. Singh, DCIT, 287 ITR 482 held that a notice issued u/s. 148 based on assessment of subsequent assessment y…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6214/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jan 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…Therefore, the ratio of this decision is also not applicable on the facts of the present case. 24. Few more cases on which reliance has been placed by ld. D/R i.e. in case of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34 (SC), Claggat Brachi Co. Ltd. Vs. CIT 177 ITR 409 (SC) and Kalyan Mavji and Co. Vs. CIT 102 ITR 287 (SC). In all these cases certain information was received during the assessment proceedings and, therefore, notice u/s was issued and held as valid. However, in the present case no such facts are involved as no information was received during the assessment proceedings. We have also seen various o…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6213/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Jan 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…Therefore, the ratio of this decision is also not applicable on the facts of the present case. 24. Few more cases on which reliance has been placed by ld. D/R i.e. in case of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34 (SC), Claggat Brachi Co. Ltd. Vs. CIT 177 ITR 409 (SC) and Kalyan Mavji and Co. Vs. CIT 102 ITR 287 (SC). In all these cases certain information was received during the assessment proceedings and, therefore, notice u/s was issued and held as valid. However, in the present case no such facts are involved as no information was received during the assessment proceedings. We have also seen various o…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6212/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…Therefore, the ratio of this decision is also not applicable on the facts of the present case. 24. Few more cases on which reliance has been placed by ld. D/R i.e. in case of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34 (SC), Claggat Brachi Co. Ltd. Vs. CIT 177 ITR 409 (SC) and Kalyan Mavji and Co. Vs. CIT 102 ITR 287 (SC). In all these cases certain information was received during the assessment proceedings and, therefore, notice u/s was issued and held as valid. However, in the present case no such facts are involved as no information was received during the assessment proceedings. We have also seen various o…

DCIT, New Delhi vs. M/S Chotti Leasing & Finance Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue in ITA No

ITA 6211/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Jan 2023AY 2007-08

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

…Therefore, the ratio of this decision is also not applicable on the facts of the present case. 24. Few more cases on which reliance has been placed by ld. D/R i.e. in case of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34 (SC), Claggat Brachi Co. Ltd. Vs. CIT 177 ITR 409 (SC) and Kalyan Mavji and Co. Vs. CIT 102 ITR 287 (SC). In all these cases certain information was received during the assessment proceedings and, therefore, notice u/s was issued and held as valid. However, in the present case no such facts are involved as no information was received during the assessment proceedings. We have also seen various o…

Jsk Industries Private Limited, Mumbai vs. DCIT CC-8(1), Mumbai

ITA 5891/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

Section 147Section 68

…ceived by the AO can entitle him to issue notice u/s. 148, if on the basis of such information he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon'ble Supreme Court in Claggett Brachi Co. Ltd. vs CIT 177 ITR 409 (SC) that an information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s.147 for earlier year. Similarly, Hon'ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R .. Singh, DCIT, 287 ITR 482 held that a notice issued u/s.148 based on assessment of subsequent assessmen…

Sikkim Ferro Alloys Ltd, Mumbai vs. DCIT Cen Cir 6, Mumbai

In the result, all these appeals are allowed for statistical purpose

ITA 2062/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Aug 2021AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

For Appellant: Shri D.C.Bothra & Shri R. K. SinghFor Respondent: Shri Manpreet S Duggal
Section 132(1)

…received by the A.O. can entitle him to issue notice u/s.148, if on the basis of such information he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon'ble Supreme Court in ClaggettBrachiCo.Ltd. vs CIT 177 ITR 409 (SC) that an information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s.147 for earlier year. Similarly, Hon'ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R .. Singh, DCIT, 287 ITR 482 held that a notice issued u/s.148 based on assessment of subsequent assessmen…

DCIT Cen Cir 1(4), Mumbai vs. Sikkim Ferro Alloys Ltd, Mumbai

In the result, all these appeals are allowed for statistical purpose

ITA 3968/MUM/2016[2007-08]Status: DisposedITAT Mumbai11 Aug 2021AY 2007-08

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

For Appellant: Shri D.C.Bothra & Shri R. K. SinghFor Respondent: Shri Manpreet S Duggal
Section 132(1)

…received by the A.O. can entitle him to issue notice u/s.148, if on the basis of such information he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon'ble Supreme Court in ClaggettBrachiCo.Ltd. vs CIT 177 ITR 409 (SC) that an information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s.147 for earlier year. Similarly, Hon'ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R .. Singh, DCIT, 287 ITR 482 held that a notice issued u/s.148 based on assessment of subsequent assessmen…

Sikkim Ferro Alloys Ltd, Mumbai vs. DCIT Cen Cir 6 (Old), Mumbai

In the result, all these appeals are allowed for statistical purpose

ITA 3245/MUM/2016[2007-08]Status: DisposedITAT Mumbai11 Aug 2021AY 2007-08

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

For Appellant: Shri D.C.Bothra & Shri R. K. SinghFor Respondent: Shri Manpreet S Duggal
Section 132(1)

…received by the A.O. can entitle him to issue notice u/s.148, if on the basis of such information he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon'ble Supreme Court in ClaggettBrachiCo.Ltd. vs CIT 177 ITR 409 (SC) that an information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s.147 for earlier year. Similarly, Hon'ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R .. Singh, DCIT, 287 ITR 482 held that a notice issued u/s.148 based on assessment of subsequent assessmen…

DCIT, New Delhi vs. M/S Shrey Infradevelopers Pvt. Ltd., New Delhi

In the result, the appeal filed by the Revenue in ITA No

ITA 6229/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Aug 2021AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy[A.Y 2010-11]

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Prakash Dubey, Sr. DR
Section 143(3)Section 147Section 148Section 250Section 264Section 4

…Therefore, the ratio of this decision is also not applicable on the facts of the present case. 24. Few more cases on which reliance has been placed by ld. D/R i.e. in case of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34 (SC), Claggat Brachi Co. Ltd. Vs. CIT 177 ITR 409 (SC) and Kalyan Mavji and Co. Vs. CIT 102 ITR 287 (SC). In all these cases certain information was received during the assessment proceedings and, therefore, notice u/s was issued and held as valid. However, in the present case no such facts are involved as no information was received during the assessment proceedings. We have also seen various…

DCIT, New Delhi vs. M/S Sam Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 6218/DEL/2015[2008-09]Status: DisposedITAT Delhi20 Feb 2020AY 2008-09

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblethe Dcit, Vs Sam Portfolio Pvt. Ltd., Circle – 18, 5/5761, Dev Nagar, Jhandewalan, Karol Bagh, Near Yes Bank New Delhi Atm, New Delhi – 110 005 (Pan : Aahcs 6810 N) (Appellant) (Respondent) Co No. 403/Del/2015 (Arising Out Of Ita No. 6218/Del/2015) ( Assessment Year – 2008-09 ) Sam Portfolio Pvt. Ltd., Vs The Dcit, 5/5761, Dev Nagar, Circle – 18, Karol Bagh, Near Yes Bank Jhandewalan, Atm, New Delhi – 110 005 New Delhi (Pan : Aahcs 6810 N) (Appellant) (Respondent) Assessee By Sh. H. K. Chaudhari, Cit-D.R. Revenue By Dr. Rakesh Gupta, Advocate Date Of Hearing 18.02.2020 Date Of Pronouncement 20.02.2020

Section 132Section 132ASection 133ASection 143(3)Section 147Section 148Section 153CSection 264

…Therefore, the ratio of this decision is also not applicable on the facts of the present case. 24. Few more cases on which reliance has been placed by ld. D/R i.e. in case of Raymond Woollen Mills Ltd. Vs. ITO 236 ITR 34 (SC), Claggat Brachi Co. Ltd. Vs. CIT 177 ITR 409 (SC) and Kalyan Mavji and Co. Vs. CIT 102 ITR 287 (SC). In all these cases certain information was received during the assessment proceedings and, therefore, notice u/s & CO No.403/Del/2015 148 was issued and held as valid. However, in the present case no such facts are involved as no information was received during the assessment proceedings. We…

Empee Holdings Ltd., Chennai vs. DCIT, Chennai

ITA 1503/CHNY/2014[2005-06]Status: DisposedITAT Chennai07 Nov 2019AY 2005-06

Bench: Shri George Mathan & Shri Ramit Kochar

Section 143(3)Section 147Section 148Section 2(22)(e)

…vji & Co. v. CIT [1976] 102 ITR 287 while construing the expression "information" in Section 34(1)(b) of the Income Tax Act 1961. A similar principle of law was enunciated in a subsequent decision of the Supreme Court in Claggett Brachi Co. Ltd. v. CIT [1989] 177 ITR 409/44 Taxman 86 where the Income tax Officer came to realise that income had escaped assessment for two assessment years when he was in the process of making an assessment for a subsequent assessment year. While making that assessment, he came to know from the documents pertaining to that assessment that the overhead expenses related to the entire b…

DCIT, Central Cir-8(4), Mumbai vs. M/S. Amazon Metals Private Limited, Mumbai

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

ITA 905/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Acro Exports Trade Room No. 658, 6Th Floor Pvt.Ltd. 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057

Section 131Section 147Section 148

…eived by the A.O can. entitle him to issue notice u/s.148, if on the basis of such information, he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon’ble Supreme Court in Claggett Brachi Co.Ltd. vs CIT 177 ITR 409 (SC) that an information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s 147 for earlier year. Similarly, Hon’ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R.Singh, DCIT, 287 ITR 482 held that a notice issued u/s. 148 based on assessment of subsequent assessment…

Dcie Central Circle-8(4), Mumbai vs. M/S.Pali Fabrics Private Limited, Mumbai

In the result appeal filed by the revenue is dismissed

ITA 904/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Pali Fabrics Pvt.Ltd. Room No. 658, 6Th Floor 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 020 Vile Parle(E) Mumbai-400 057 Pan/Gir No.Aafcp0089G (Appellant) .. Respondent) & C.O. No. 77/Mum/2019 (Arising Out Of Ita No.904/Mum/2018) (Assessment Year: 2009-10) M/S Pali Fabrics Pvt.Ltd. Vs. Dcit, Cc-8(4) 5Th Floor, Sunteck Centre, Room No. 658, 6Th Floor 37-40 Subash Road Aaykar Bhawan, M.K.Road Vile Parle(E) Mumbai-400 020 Mumbai-400 057 Pan/Gir No.Aafcp0089G (Appellant) .. Respondent)

Section 131Section 139Section 143(2)Section 147Section 148

…eived by the A.O can. entitle him to issue notice u/s.148, if on the basis of such information, he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon’ble Supreme Court in Claggett Brachi Co.Ltd. vs CIT 177 ITR 409 (SC) that an information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s 147 for earlier year. Similarly, Hon’ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R.Singh, DCIT, 287 ITR 482 held that a notice issued u/s. 148 based on assessment of subsequent assessment…

DCIT Central Cir-8(4), Mumbai vs. M/S.Acro Exports Trade Private Limited, Mumbai

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

ITA 903/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Acro Exports Trade Room No. 658, 6Th Floor Pvt.Ltd. 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057

Section 131Section 147Section 148

…eived by the A.O can. entitle him to issue notice u/s.148, if on the basis of such information, he has prima facie reason to believe that income has escaped assessment. So much so that it was held by the Hon’ble Supreme Court in Claggett Brachi Co.Ltd. vs CIT 177 ITR 409 (SC) that an information obtained during assessment proceedings of a subsequent year can also validate the proceedings initiated u/s 147 for earlier year. Similarly, Hon’ble Bombay High Court in the case of Anusandhan Investments Ltd. vs. M.R.Singh, DCIT, 287 ITR 482 held that a notice issued u/s. 148 based on assessment of subsequent assessment…

ITO 13(3)(3), Mumbai vs. Vulvan Traders P. Ltd, Mumbai

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एफ’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri N.K. Pradhan, Accountant Member Assessment Years: 2008-09 Income Tax Officer-13(3)(3), M/s Vulvan Traders, 805, Room No.227,02nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AAACV1603K Assessment Years: 2008-09 M/s Vulvan Traders, 805, Income Tax Officer-13(3)(…