Commissioner of Income Tax v. Mechmen

60 Taxmann.com 484High Court2015#798 most cited

What is Commissioner of Income Tax v. Mechmen authority for?

For initiating proceedings under Section 153C against a person other than the one searched, the Assessing Officer (AO) must mandatorily record satisfaction that seized assets/documents belong to that other person. This satisfaction is a jurisdictional prerequisite, even if the AO for both the searched person and the other person is the same.

129

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Commissioner of Income Tax v. Mechmen · Section 153C · mandatory satisfaction · AO jurisdiction · common AO · seized assets · other person assessment · search assessment · Section 132

Also reported as

380 ITR 591233 Taxmann 540280 CTR 198

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 147Section 148Section 151Section 158BD

Issues it is cited on

section 153atosection 153b(1)(a)section 153cofabatement of assessmentsection 132(4a)(i)section 6(3)(ii)section 153b(1)section 292c(1)(i)section 153c proceedingssection 158bdsection 113section 292c(1)

Judgments citing Commissioner of Income Tax v. Mechmen

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4023/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.4021, 4022 and 4023/Del/2025 [Assessment Years: 2014-15, 2015-16 and 2017-18] Chandra Vidya Income Tax Officer, Ward- Investment & Finance 35(1), Pvt. Ltd. Vs E-2, Civic Centre, Delhi- N-86, IIIrd Floor, Left 110002 Side, Panchsheel Park, New Delhi-110015 PAN-AAACC1174A Appellant Respondent Appellant by Shri Sumit Lalchandani, Advocate and Shri Shivam Yadav, Advocate Respondent by Ms. Rajinder Kaur, CIT(DR) Date of Hearing 20.11.2025 Date of Pr…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4022/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.4021, 4022 and 4023/Del/2025 [Assessment Years: 2014-15, 2015-16 and 2017-18] Chandra Vidya Income Tax Officer, Ward- Investment & Finance 35(1), Pvt. Ltd. Vs E-2, Civic Centre, Delhi- N-86, IIIrd Floor, Left 110002 Side, Panchsheel Park, New Delhi-110015 PAN-AAACC1174A Appellant Respondent Appellant by Shri Sumit Lalchandani, Advocate and Shri Shivam Yadav, Advocate Respondent by Ms. Rajinder Kaur, CIT(DR) Date of Hearing 20.11.2025 Date of Pr…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4021/DEL/2025[2014-15]Status: DisposedITAT Delhi20 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.4021, 4022 and 4023/Del/2025 [Assessment Years: 2014-15, 2015-16 and 2017-18] Chandra Vidya Income Tax Officer, Ward- Investment & Finance 35(1), Pvt. Ltd. Vs E-2, Civic Centre, Delhi- N-86, IIIrd Floor, Left 110002 Side, Panchsheel Park, New Delhi-110015 PAN-AAACC1174A Appellant Respondent Appellant by Shri Sumit Lalchandani, Advocate and Shri Shivam Yadav, Advocate Respondent by Ms. Rajinder Kaur, CIT(DR) Date of Hearing 20.11.2025 Date of Pr…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

ACIT, Central Circle- 30, New Delhi vs. Kuber Securities, New Delhi

ITA 4213/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Mar 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

ITO, Ward- 6(4), New Delhi vs. Creative Techno Solutions Pvt. Ltd., New Delhi

ITA 4265/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

Partistha Commercial Centre Private Limited, Delhi vs. Commissioner of Income Tax (Appeals), Delhi

ITA 4264/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

ITA 4297/DEL/2016[2013-14]Status: DisposedITAT Delhi08 Jan 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

DCIT, Central Circle-1, Thane vs. Sujata Pramod Dalvi, Virar East

In the result assessee’sground no

ITA 3521/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Oct 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malti Ghosh (CIT
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Asher IT Park, 6th Floor, Road Mukund Niwas, Near Shwet Plaza Building, Viva Jangid No.167-Z, Wagle Industrial Estate, Complex, Manvel Pada Road Thane (West) – 400 604 Virar (East) – 401 303 PAN : AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 - A.Y. 2011-12 I.T.A No.3389/Mum/2023 - A.Y. 2012-13 I.T.A No.3390/Mum/2023 - A.Y. 2013-14 I.T.A No.3391/Mum/2023…

Pramod Mukund Dalvi, Virar vs. DCIT Central Circle, Thane

ITA 3394/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Oct 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek Jain
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Mukund Niwas, Near Shwet Plaza Building, Viva Jangid Complex, Manvel Pada Road Virar (East) – 401 303 Asher IT Park, 6th Floor, Road No.167-Z, Wagle Industrial Estate, Thane (West) – 400 604 PAN: AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 Α.Υ. 2011-12 I.T.A No.3389/Mum/2023 Α.Υ. 2012-13 I.T.A No.3390/Mum/2023 Α.Υ. 2013-14 I.T.A No.3391/Mum/2023 Α.Υ. 2014-…

Pramod Mukund Dalvi, Virar vs. DCIT Central Circle, Thane

In the result assessee’sground no

ITA 3393/MUM/2023[2016-17]Status: DisposedITAT Mumbai22 Oct 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malti Ghosh (CIT
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Asher IT Park, 6th Floor, Road Mukund Niwas, Near Shwet Plaza Building, Viva Jangid No.167-Z, Wagle Industrial Estate, Complex, Manvel Pada Road Thane (West) – 400 604 Virar (East) – 401 303 PAN : AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 - A.Y. 2011-12 I.T.A No.3389/Mum/2023 - A.Y. 2012-13 I.T.A No.3390/Mum/2023 - A.Y. 2013-14 I.T.A No.3391/Mum/2023…

Pramod Mukund Dalvi, Mumbai vs. DCIT Central Circle, Thane

In the result assessee’sground no

ITA 3392/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Oct 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malti Ghosh (CIT
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Asher IT Park, 6th Floor, Road Mukund Niwas, Near Shwet Plaza Building, Viva Jangid No.167-Z, Wagle Industrial Estate, Complex, Manvel Pada Road Thane (West) – 400 604 Virar (East) – 401 303 PAN : AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 - A.Y. 2011-12 I.T.A No.3389/Mum/2023 - A.Y. 2012-13 I.T.A No.3390/Mum/2023 - A.Y. 2013-14 I.T.A No.3391/Mum/2023…

Pramod Mukund Dalvi, Mumbai vs. DCIT Central Circle, Thane

ITA 3391/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Oct 2024AY 2014-15

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malt
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Mukund Niwas, Near Shwet Plaza Building, Viva Jangid Complex, Manvel Pada Road Virar (East) – 401 303 PAN: AAGFO2713A APPELLANT Asher IT Park, 6th Floor, Road No.167-Z, Wagle Industrial Estate, Thane (West) – 400 604 RESPONDENT I.T.A No.3388/Mum/2023 A.Y. 2011-12 I.T.A No.3389/Mum/2023 A.Y. 2012-13 I.T.A No.3390/Mum/2023 A.Y. 2013-14 I.T.A No.3391/Mum/2023 A.Y. 2014-…

Mr Pramod Mukund Dalvi, Mumbai vs. DCIT Central Circle-1, Thane

ITA 3389/MUM/2023[2012-13]Status: DisposedITAT Mumbai22 Oct 2024AY 2012-13

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malt
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Mukund Niwas, Near Shwet Plaza Building, Viva Jangid Complex, Manvel Pada Road Virar (East) – 401 303 Asher IT Park, 6th Floor, Road No.167-Z, Wagle Industrial Estate, Thane (West) – 400 604 PAN: AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 Α.Υ. 2011-12 I.T.A No.3389/Mum/2023 Α.Υ. 2012-13 I.T.A No.3390/Mum/2023 Α.Υ. 2013-14 I.T.A No.3391/Mum/2023 Α.Υ. 2014-…

Pramod Mukund Dalvi, Thane vs. DCIT CC, Thane

ITA 3388/MUM/2023[2011-12]Status: DisposedITAT Mumbai22 Oct 2024AY 2011-12

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek Jain
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Mukund Niwas, Near Shwet Plaza Building, Viva Jangid Complex, Manvel Pada Road Virar (East) - 401 303 PAN: AAGFO2713A APPELLANT Asher IT Park, 6th Floor, Road No.167-Z, Wagle Industrial Estate, Thane (West) – 400 604 RESPONDENT I.T.A No.3388/Mum/2023 A.Y. 2011-12 I.T.A No.3389/Mum/2023 A.Y. 2012-13 I.T.A No.3390/Mum/2023 A.Y. 2013-14 I.T.A No.3391/Mum/2023 A.Y. 2014-…

Om Developers, Thane vs. DCIT CC, Thane

ITA 3387/MUM/2023[2011-12]Status: DisposedITAT Mumbai22 Oct 2024AY 2011-12

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Mukund Niwas, Near Shwet Asher IT Park, 6th Floor, Road Plaza Building, Viva Jangid No.167-Z, Wagle Industrial Estate, Complex, Manvel Pada Road Thane (West) – 400 604 Virar (East) - 401 303 PAN: AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 A.Y. 2011-12 I.T.A No.3389/Mum/2023 A.Y. 2012-13 I.T.A No.3390/Mum/2023 A.Y. 2013-14 I.T.A No.3391/Mum/2023 A.Y. 2014…

Mrs Sujata Pramod Dalvi, Thane vs. DCIT CC, Thane

In the result assessee’sground no

ITA 3385/MUM/2023[2016-17]Status: DisposedITAT Mumbai22 Oct 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malti Ghosh (CIT
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Asher IT Park, 6th Floor, Road Mukund Niwas, Near Shwet Plaza Building, Viva Jangid No.167-Z, Wagle Industrial Estate, Complex, Manvel Pada Road Thane (West) – 400 604 Virar (East) – 401 303 PAN : AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 - A.Y. 2011-12 I.T.A No.3389/Mum/2023 - A.Y. 2012-13 I.T.A No.3390/Mum/2023 - A.Y. 2013-14 I.T.A No.3391/Mum/2023…

Sujata Pramod Dalvi, Thane vs. DCIT CC, Thane

ITA 3384/MUM/2023[2015-16]Status: DisposedITAT Mumbai22 Oct 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malt
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Mukund Niwas, Near Shwet Asher IT Park, 6th Floor, Road Plaza Building, Viva Jangid No.167-Z, Wagle Industrial Estate, Complex, Manvel Pada Road Thane (West) – 400 604 Virar (East) – 401 303 PAN: AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 A.Y. 2011-12 I.T.A No.3389/Mum/2023 A.Y. 2012-13 I.T.A No.3390/Mum/2023 A.Y. 2013-14 I.T.A No.3391/Mum/2023 A.Y. 2014-…