CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT

Shapoorji Pallanji and Company P.Ltd, Mumbai vs. Addl CIT RG 3(3), Mumbai

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 M/S Shapoorji Pallonji & Co. Dcit, Ltd. Circle-3(3), बनाम/ Shapporji Pallonji Centre, Room No.609, 6Th Floor, Vs. 41/44 Minoo Desai Marg, Aayakar Bhavan, M.K.Road, Colaba Mumbai-400020 Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaacs6994C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘G’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2011-12 M/s Shapoorji Pallonji & Co. DCIT, Ltd. Circle-3(3), बनाम/ Shapporji Pallonji Centre, Room No.609, 6th floor, Vs. 41/44 Minoo Desai Marg, Aayakar Bhavan, M.K.Road, Colaba Mumbai-400020 Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAACS6994C "नधा"रती क" ओर से / Assessee by Shri Chetan Karia Mrs. Vidi…

A.C.I.T.19(2), Mumbai vs. Alka Kiritkumar Upadhyay, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2617/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) A.C.I.T. – 19(2), Smt. Alka Kiritkumar बनाम/ Room No. 315, 3 Rd Floor, Upadhyay, V. Piramal Chambers, Alka Bldg., 6T H Floor, Lalbaug, Parel, Santacruz (W), Mumbai – 400 012. Mumbai –400 054. "थायी लेखा सं./Pan : Aaapu0228Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

…ks Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy S…

Darshana B. Doshi, Mumbai vs. A.C.I.T. Circle 13(3), Mumbai

The appeal of the assessee is hereby allowed

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2008-09 Smt. Darshana B. Doshi Acit, Circle-13(3), 31, Broach Street, Devraj 430, Aayakar Bhavan, 4Th बनाम/ Ratanshi Marg, Iron Market, Floor, M.K. Marg, Vs. Masjid Bunder, Mumbai 400 020. Mumbai 400009. Pan. No. Aabpd7806Q (राज"व /Revenue ) ("नधा"रती /Assessee)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2008-09 Smt. Darshana B. Doshi ACIT, Circle-13(3), 31, Broach Street, Devraj 430, Aayakar Bhavan, 4th बनाम/ Ratanshi Marg, Iron Market, floor, M.K. Marg, Vs. Masjid Bunder, Mumbai 400 020. Mumbai 400009. PAN. No. AABPD7806Q (राज"व /Revenue ) ("नधा"रती /Assessee) Ms. Surbhi Sharma (DR) राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / A…

ITO 9(2)(2), Mumbai vs. Kalypto Risk Technologies P.Ltd, Navi Mumbai

The appeals of the Revenue are dismissed and that of the assessee is allowed

Bench: Shri Joginder Singh & Shri Ramit Kochar

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member ITA No.1275 /Mum/2012 Assessment Year: 2008-09 ITO-9(2)(2), M/s Kalypto Risk R. No.225, Technologies P. Ltd. बनाम/ Aayakar Bhavan, Office No.204 Vs. M.K. Road, Sector 17, 2nd Floor, Apeejay Mumbai-400020 Commercial Complex, Vashi, Navi Mumbai-400703 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACY0839L Assessment Year: 2009-10 ITO-9(2)(2), M/s Kalypto R…

Alka K. Upadhyaya, Mumbai vs. ACIT Cir 19(2), Mumbai

The appeal of the assessee is allowed

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2007-08 Alka K. Upadhaya, Acit, 6-Alka Building, 15Th Road, Circle-19(2), बनाम/ South Avenue, Aaykar Bhavan, Vs. Santacruz (W), M.K.Road, Mumbai-400054 Mumbai-400020 Pan No.Aaapu0288Q (अपीलाथ" /Appellant) (""यथ"/Respondent)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ए, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जोिग"दर "सह, "याियक सद"य एवं "ी राजे"", लेखा सद"य, के सम" । Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member Assessment Year-2007-08 Alka K. Upadhaya, ACIT, 6-Alka Building, 15th Road, Circle-19(2), बनाम/ South Avenue, Aaykar Bhavan, Vs. Santacruz (W), M.K.Road, Mumbai-400054 Mumbai-400020 PAN No.AAAPU0288Q (अपीलाथ" /Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से / Assessee by Shri Nishit Gandhi राज"व क" ओर से / Revenue by Shri M.Murli-DR 17/03/2016 सुनवाई क" तार"ख /…

Preeti G Mehta, Mumbai vs. ITO WD 11(3)(2), Mumbai

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singh, Assessment Year: 2004-05 Mrs. Preeti G Mehta, Income Tax Officer, 22, Bennett Villa, Ward-11(3)(2), बनाम/ 27, Wode House, Colaba, Aaykar Bhavan, Vs. Mumbai-400001 M.K.Road, Churchgate, Mumbai-400020 "नधा"रती / Assessee राज"व / Revenue P.A. No.Adrpm3856E

…ks Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) 5 Mrs. Preeti G Mehta xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (…

Auto Finance Enterprises, Mumbai vs. Addl CIT RG 12(3), Mumbai

The appeal of the assessee is partly allowed

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जी.एस. प"नू, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before, Shri G.S. Pannu, Accountant Member and Shri Joginder Singh, Judicial Member Assessment Year: 2008-09 Auto Finance Enterprises, Addl. CIT, 41, Nariman Bhavan, 227, Range-12(3), बनाम/ Nariman Point, Aayakar Bhavan, M.K.Road, Vs. Mumbai-400021 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAAFA2325G "नधा"रती क" ओर से / Assessee by Shri Vijay Mehta राज"व क" ओर से / Revenue by Shri Yogesh Kamat सुनवाई क" तार"ख / Date of Hea…

ACIT CC 39, Mumbai vs. Laxmi Satyapal Jain, Mumbai

Appeal of the assessee is allowed

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,ए,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जी.एस. प"नू, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before, Shri G.S. Pannu, Accountant Member and Shri Joginder Singh, Judicial Member Assessment Year:2010-11 DCIT, Central Laxmi Satyapal Jain, Circle-39, 82, Maker Chambers III, बनाम/ Room No.32(1), Gr. Floor, Nariman Point Vs. Aayakar Bhavan, Mumbai-400021 M.K. Road, Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AABPJ1889R Assessment Year:2010-11 Laxmi Satyapal Jain, DCIT, Central 82, Maker Chambers III, Circle-39, बनाम/ Narim…

E-City Investments & Holdings Co. Pvt. Ltd., Mumbai vs. D.C.I.T. RG. 8(1) (OSD), Mumbai

The appeal of the assessee is allowed

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2008-09 E-City Investments & Holdings Dcit, Company Private Limited, Range-8(1)(Osd), बनाम/ 844/4, Shah Industrial Estate, Aayakar Bhavan, Vs. Off. New Link Road, Opp. M.K. Road, Laxmi Industrial Estate, Mumbai-400020 Andheri (West), Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaace8030F "नधा"रती क" ओर से / Assessee By Shri Vijay Mehta राज"व क" ओर से / Revenue By Mr.J. Saravanan -Dr

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2008-09 E-City Investments & Holdings DCIT, Company Private Limited, Range-8(1)(OSD), बनाम/ 844/4, Shah Industrial Estate, Aayakar Bhavan, Vs. Off. New Link Road, Opp. M.K. Road, Laxmi Industrial Estate, Mumbai-400020 Andheri (West), Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACE8030F "नधा"रती क" ओर से / Assessee by Shr…

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

Bench: Shri Joginder Singh & Shri Rajesh Kumar

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA NOs.4596 to 4598/Mum/2012 Assessment Years- 2007-08 to 2009-10 DCIT, CC-40, Mr. Binod Kumar Singh, Room NO.653, 6th Floor, 9th Floor, Opp. Asian Paints, बनाम/ Aayakar Bhavan, LBS Marg, Bhandup, Vs. M.K. Road, Mumbai-400078 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AMXPS1998L Cross Objections Nos.148 to 150/Mum/2013 (Arising out of IT…