Dalmia v. CIT

102 Taxmann 702Reported decision#6615 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 292BBSection 50CSection 56(2)(vii)(b)

Judgments citing Dalmia v. CIT

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…I.T.A. No.415/LKW/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.415/LKW/2023 Assessment year:2014-15 Arun Kumar Maurya Vs. Addl. Commissioner of Income B-1/5, L-Park Mahanagar, Tax/ITO-2(1) Lucknow-226001. NFAC, New Delhi. PAN:ADZPM2830N (Appellant) (Respondent) Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impug…

DCIT CC 6(2), MUMBAI vs. THE BOARD OF CONTROL FOR CRICKET IN INDIA, MUMBAI

In the resultant proceedings cannot clothe it with legality

ITA 2914/MUM/2017[2008-09]Status: DisposedITAT Mumbai02 Aug 2021AY 2008-09
Section 142(1)Section 143(2)Section 143(3)Section 292B

…ITA No. 2914/Mum/2017 Assessment year: 2008-09 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] Assessment year: 2008-09 Deputy Commissioner of Income Tax Central Circle 6(2), Mumbai ……………….………Appellant Vs. Board of Cricket Control in India ……………………Respondent Wankhede Stadium, D Road, Marine Drive Mumbai 400 020 [PAN: AAATB0186A] Appearances by: K Madhusudan and Rahul Raman for the appellant P J Pardiwala, Nitesh Joshi and Anil Sathe, for the respondent Date of concluding the hearing : August 2, 2021 Date of pronoun…

DCIT CC 6(2), MUMBAI vs. THE BOARD OF CONTROL FOR CRICKET IN INDIA, MUMBAI

In the resultant proceedings cannot clothe it with legality

ITA 2913/MUM/2017[2007-08]Status: DisposedITAT Mumbai02 Aug 2021AY 2007-08
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…ITA No. 2913/Mum/2017 Assessment year: 2007-08 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] Assessment year: 2007-08 Deputy Commissioner of Income Tax Central Circle 6(2), Mumbai ……………….………Appellant Vs. Board of Cricket Control in India ……………………Respondent Wankhede Stadium, D Road, Marine Drive Mumbai 400 020 [PAN: AAATB0186A] Appearances by: K Madhusudan and Rahul Raman for the appellant P J Pardiwala, Nitesh Joshi and Anil Sathe, for the respondent Date of concluding the hearing : August 2, 2021 Date of pronou…

THE DEPUTY COMMISSIONER OF INCOME TAX, RANGE-IV, LUCKNOW vs. M/S. WAVE ENTERPRISES, LUCKNOW

In the result, the appeal of the Department as well as the Cross Objection of the assessee are dismissed

ITA 629/LKW/2019[2009-10]Status: DisposedITAT Lucknow17 Jun 2021AY 2009-10

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 Acit V. M/S Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow Tan/Pan:Aaafw8536D (Appellant) (Respondent) C.O. No.04/Lkw/2020 (In Ita No.629/Lkw/2019) Assessment Year: 2009-10 M/S Wave Enterprises V. Acit A-104, Indira Nagar Circle-1 Lucknow Lucknow Tan/Pan:Aaafw8536D (Cross-Objector) (Respondent) Department By: Smt. Sheela Chopra, Cit (Dr) Assessee By: Shri Shubham Rastogi, C.A. Date Of Hearing: 16 06 2021 Date Of Pronouncement: 17 06 2021 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2009-10 ACIT v. M/s Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow TAN/PAN:AAAFW8536D (Appellant) (Respondent) C.O. No.04/LKW/2020 (In ITA No.629/LKW/2019) Assessment Year: 2009-10 M/s Wave Enterprises v. ACIT A-104, Indira Nagar Circle-1 Lucknow Lucknow TAN/PAN:AAAFW8536D (Cross-Objector) (Respondent) Department by: Smt. Sheela Chopra, CIT (DR) Assessee by: Shri Shubham Rastogi, C.A. Date of hearing: 16 06 2021 D…

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3944 & 3945/MUM/2018 (A.Ys: 2009-10 & 2010-11) Shri Nitin P. Chheda v. Income Tax Officer Room No. 4, Sharad villa Ward No. 23(1)(3) Jangal Mangal Road C-10, Bandra Kurla Complex Bhandup (W), Mumbai – 400 078 Bandra (E), Mumbai – 400 051 PAN: ACUPC 5585 A (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee cha…

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3944/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3944 & 3945/MUM/2018 (A.Ys: 2009-10 & 2010-11) Shri Nitin P. Chheda v. Income Tax Officer Room No. 4, Sharad villa Ward No. 23(1)(3) Jangal Mangal Road C-10, Bandra Kurla Complex Bhandup (W), Mumbai – 400 078 Bandra (E), Mumbai – 400 051 PAN: ACUPC 5585 A (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee cha…

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3943/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3942 & 3943/MUM/2018 (A.Ys: 2009-10 & 2010-11) Mrs. Prabhaben K. Gala v. Income Tax Officer 14, Village Road, Bhandup (W) Ward No. 23(1)(3) Mumbai – 400 078 C-10, Bandra Kurla Complex Bandra (E), Mumbai – 400 051 PAN: AETPG 8582 Q (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee challenging the order of the…

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3942 & 3943/MUM/2018 (A.Ys: 2009-10 & 2010-11) Mrs. Prabhaben K. Gala v. Income Tax Officer 14, Village Road, Bhandup (W) Ward No. 23(1)(3) Mumbai – 400 078 C-10, Bandra Kurla Complex Bandra (E), Mumbai – 400 051 PAN: AETPG 8582 Q (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee challenging the order of the…

ASGAR MOHAMMED HUSSAIN GHADIALI,MUMBAI vs. ITO 17(1)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1879/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleshri Asgar Mohammed Hussain Ghadiali V. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda Street Aayakar, Mumbai New Vora’S Malo, 3Rd Floor, Room No. 24 Mumbai – 400 003 & M/S. Kagalwala & Associates Pan: Aappk 4042 B (Assessee) (Respondent) Assessee By : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department By : Shri Satish Chandra Rajore

For Appellant: Shri Dr. K. Shivram &For Respondent: Shri Satish Chandra Rajore
Section 124Section 143(2)Section 143(3)Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Shri Asgar Mohammed Hussain Ghadiali v. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda street Aayakar, Mumbai New Vora’s Malo, 3rd Floor, Room No. 24 Mumbai – 400 003 and M/s. Kagalwala & Associates PAN: AAPPK 4042 B (Assessee) (Respondent) Assessee by : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department by : Shri Satish Chandra Rajore Date of Hearing : 30.04.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1.…

VISA CHEMICAL INDUSTRIES,THANE vs. ACIT CIRCLE -3, THANE

In the result, the appeal of the assessee is allowed

ITA 3902/MUM/2018[2009-10]Status: DisposedITAT Mumbai16 Jul 2019AY 2009-10

Bench: Shri B.R. Baskaranassessment Year: 2009-10

For Appellant: Shri M. Subramanian, ld.ARFor Respondent: Shri Chaitnya Anjania, ld.DR
Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI Before Shri B.R. Baskaran, Accountant Member Assessment Year: 2009-10 M/s. Visa Chemical Industries ACIT, Circle-3, Ashar IT Park, B S-6 Ratna Manjush, Ravi Vs. Wing, Road No. 16Z, Wagle Industries Compound, Industrial Estate, Thane-400604. Panchpakhadi, Thane-400 602. PAN:AACFV2308L (Appellant/Assessee) (Respondent/Revenue) Appellant by: Shri M. Subramanian, ld.AR Respondent by : Shri Chaitnya Anjania, ld.DR Date of Hearing : 16.07.2019 Date of Pronouncement : 16 -07-2019 O R D E R Per B.R. Baskaran, Accountant Member The appeal of the asses…

SHUMBHLAXMI DYETEX P.LTD,MUMBAI vs. ACIT CEN CIR 3(3), MUMBAI

ITA 3256/MUM/2017[2007-08]Status: DisposedITAT Mumbai01 Jul 2019AY 2007-08

Bench: Ld. Cit(A). Thus Assessee Request To Raise This Legal Point As Additional Ground.

For Respondent: Shri Ajay Pratap Singh, DR
Section 143(2)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFOREHON’BLE SH. SANDEEP GOSAIN, JM& HON’BLE SH.RAMIT KOCHAR, AM आयकरअपीलसं./ I.T.A. No. 3256/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2007-08) ACIT Cen Cir 3(3) ShubhlaxmiDyetex Pvt. R. No. 401, Aayakar Ltd. Bhavan, Mumbai-400020 401/A, Oberoi Chambers, बिधम/ New Link Road, Opp- Vs. SAB TV office, Andheri(W), Mumbai-400 053 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCS3613D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Ms. HemaKataria,AR : by प्रत्यथीकीओरसे/Respondentby : Shri Ajay Pratap Singh, DR सुनवाईकीतारीख/ : 27.06.2019 Date of Hea…

SUDHIR MENON,MUMBAI vs. ACIT CEN CIR 8(2), MUMBAI

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 1744/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1744/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner Of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6Th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aajpm4604R Aayakr Apila Sam./ Ita No. 1466/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Asst. Commissioner Of Sudhir Menon Income Tax, Central Circle- 501, Swapnalok, Marve Vs. 8(2), 676A, 6Th Floor, Aayakar Road, Malad (West), Bhavan, Mumbai-400 020 Mumbai-400 064 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : S/Shri Se Dastur, Hiten Chande Ars’ प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Cit Dr ुनवाई की तारीख / Date Of Hearing: 03-10-2018 घोषणा की तारीख / Date Of Pronouncement : 03-10-2018

For Appellant: S/Shri SE DasturFor Respondent: Shri R. Manjunatha Swamy, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 1744/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAJPM4604R Aayakr ApIla saM./ ITA No. 1…

ASST CIT CEN CIR 8(2), MUMBAI vs. SUDHIR MAENON, MUMBAI

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 1466/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1744/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner Of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6Th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aajpm4604R Aayakr Apila Sam./ Ita No. 1466/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Asst. Commissioner Of Sudhir Menon Income Tax, Central Circle- 501, Swapnalok, Marve Vs. 8(2), 676A, 6Th Floor, Aayakar Road, Malad (West), Bhavan, Mumbai-400 020 Mumbai-400 064 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : S/Shri Se Dastur, Hiten Chande Ars’ प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Cit Dr ुनवाई की तारीख / Date Of Hearing: 03-10-2018 घोषणा की तारीख / Date Of Pronouncement : 03-10-2018

For Appellant: S/Shri SE DasturFor Respondent: Shri R. Manjunatha Swamy, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 1744/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAJPM4604R Aayakr ApIla saM./ ITA No. 1…

MEHTA EMPORIUM JEWELLERS,MUMBAI vs. ITO 15(2)(3), MUMBAI

In the result, appeal of the assessee is allowed as indicated above and the cross objection of the Revenue is dismissed as infructuous

ITA 3769/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Jun 2018AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Mehta Emporium Jewellers V. Income Tax Officer – 15(2)(3) 101, Hetal Arch, S.V. Road, Mumbai Opp. Natraj Market, Malad (W), Mumbai – 400 064

For Appellant: Shri Devendra H. JainFor Respondent: Ms. Pooja Swaroop
Section 143(2)Section 143(3)Section 148Section 292BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Mehta Emporium Jewellers v. Income Tax Officer – 15(2)(3) 101, Hetal Arch, S.V. Road, Mumbai Opp. Natraj Market, Malad (W), Mumbai – 400 064 PAN NO: AALFM 2962 N (Appellant) (Respondent) C.O.NO.39/MUM/2018 [ARISING OUT OF ITA NO.3769/MUM/2016 (A.Y: 2011-12)] DCIT – 30(2) v. M/s. Mehta Emporium Jewellers Building No. C-13, Room No. 601, 101, Hetal Arch, S.V. Road, Pratyakshkar Bhavan, Opp. Natraj Market, Malad (W), Bandra Kurla Complex, Mumbai – 400…

DCIT 10(2)(2), MUMBAI vs. MANZ RETAIL P.LTD, MUMBAI

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 5766/MUM/2015[2004-05]Status: DisposedITAT Mumbai31 May 2018AY 2004-05

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5766/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2004-05) बिधम/ Dcit-10(2)(2) M/S. Manz Retail Private Room No. 216-A, Aayakar Limited, Knowledge House, Vs. Bhavan, M.K. Road, Off. Jogeshwari Vikhroli Mumbai-400020. Link Road, Shyam Nagar, Jogeshwari (E), Mumbai- 400060 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccm1978J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Dinkle Hariya (Ar) Revenue By: Shri T. A. Khan (Dr) सुनवाई की तारीख / Date Of Hearing: 22.03.2018 घोषणा की तारीख /Date Of Pronouncement: 31.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 11.09.2015 Passed By The Commissioner Of Income Tax (Appeals)-17, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2004-05 In Which The Penalty Levied By The Ao Has Been Ordered To Be Deleted.

For Appellant: Ms. Dinkle Hariya (AR)For Respondent: Shri T. A. Khan (DR)
Section 143(3)Section 148Section 14ASection 271Section 271(1)(c)Section 271USection 271U(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5766/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2004-05) बिधम/ DCIT-10(2)(2) M/s. Manz Retail Private Room No. 216-A, Aayakar Limited, Knowledge House, Vs. Bhavan, M.K. Road, Off. Jogeshwari Vikhroli Mumbai-400020. Link Road, Shyam Nagar, Jogeshwari (E), Mumbai- 400060 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM1978J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Dinkle Hariya (AR) Revenue by: Shri T. A. Khan (DR) सुनवाई की तारीख / Date of Hearing: 22.03.201…

MENZ RETAIL P. LTD,MUMBAI vs. DCIT 8(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3889/MUM/2012[2004-05]Status: DisposedITAT Mumbai10 Nov 2017AY 2004-05

Bench: Shri D.T. Garasia & Shri G. Manjunathaassessment Year: 2004-05 M/S. Menz Retail Pvt. Ltd., Dcit, 8(2), Ground Floor, R.N.216-A, Knowledge House, Aayakar Bhavan, Off. Jogeshwari-Vikroli M.K. Road, Vs. Link Rd., Mumbai - 60 Shyam Nagar, Jogeshwari (East), Mumbai – 400 060 Pan: Aaacm1978J (Appellant) (Respondent) Present For: Assessee By : Ms. Dinkle Haria, C.A. Revenue By : Shri Suman Kumar, D.R. Date Of Hearing : 15.09.2017 Date Of Pronouncement : 10.11.2017 O R D E R

For Appellant: Ms. Dinkle Haria, C.AFor Respondent: Shri Suman Kumar, D.R
Section 142Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. Menz Retail Pvt. Ltd., DCIT, 8(2), Ground Floor, R.N.216-A, Knowledge House, Aayakar Bhavan, Off. Jogeshwari-Vikroli M.K. Road, Vs. Link Rd., Mumbai - 60 Shyam Nagar, Jogeshwari (East), Mumbai – 400 060 PAN: AAACM1978J (Appellant) (Respondent) Present for: Assessee by : Ms. Dinkle Haria, C.A. Revenue by : Shri Suman Kumar, D.R. Date of Hearing : 15.09.2017 Date of Pronouncement : 10.11.2017 O R D E R Per D.T. GARASIA, Judicial Member: Th…

DCIT 5(1)(2), MUMBAI vs. HARDCASTLE PETROFER P.LT, MUMBAI

In the result, C.O. filed by the assessee is allowed and appeal of the Revenue is dismissed

ITA 182/MUM/2015[2008-09]Status: DisposedITAT Mumbai21 Oct 2016AY 2008-09

Bench: Shri R.C.Sharma & Shri Pawan Singh

For Respondent: Shri K.C.Kanojia (DR)
Section 143(2)Section 143(3)Section 147Section 148Section 17Section 253Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “H”,MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.182/Mum/2015 for (Assessment Year : 2008-09) DCIT-5(1)(2), M/s Hardcastle Petrofer Pvt. Ltd. Room No. 568, 5th Floor, Room No. 18, 2nd Floor, Kitab Aayakar Bhavan, M.K.Road, Vs. Mahal, Dr. D.N.Road, Mumbai-400020. Mumbai-400001. PAN: AABCH5032R (Appellant) (Respondent) Cross Objection No.123/Mum/2016 in ITA No 182/M/2105 AY: 2008-09) M/s Hardcastle Petrofer Pvt. Ltd. DCIT-5(1)(2), Room No. 18, 2nd Floor, Kitab Room No. 568, 5th Floor, Mahal, Dr. D.N.Road, Aayakar Bhavan,…