DCIT v. Leena Power Tech Engineers Pvt Ltd.

130 Taxmann.com 341Income Tax Appellate Tribunal2021#4859 most cited

What is DCIT v. Leena Power Tech Engineers Pvt Ltd. authority for?

Decisions relied upon by the revenue may not be followed if the facts and circumstances of the assessee's case are factually distinguishable, especially when the earlier decision concerned a failure to prove the genuineness of transactions and creditworthiness for share capital and premium receipts.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Also referred to as

DCIT vs Leena Power Tech Engineers · share capital · share premium · genuineness of transactions · creditworthiness · factually distinguishable · revenue appeal

Sections most often in play

Section 10(38)Section 11(4)Section 131Section 132Section 132(4)Section 142(1)Section 143(3)Section 153A

Issues it is cited on

section 65b(4)share capital and share premiumsection 56(2)(viib)price riggingsection 65bpreponderance of probabilitybogus long term capital gainbogus ltcgsource of sourceshare application moneysection 56(2)section 45

Judgments citing DCIT v. Leena Power Tech Engineers Pvt Ltd.

MR PANKAJ GOSHAR,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 8(4), MUMBAI

ITA 1256/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Dec 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 2015-1…

DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI vs. PANKAJ DHANJI GOSHAR, MUMBAI

ITA 1224/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 Dec 2024AY 2014-15
For Appellant: Shri Neelkanth Khandelwal For Revenue : Ms.Rajeshwari Menon, Sr.DRFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 2015-1…

DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI vs. PANKAJ DHANJI GOSHAR, MUMBAI

ITA 1223/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Dec 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 | 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 | 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 |…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, NAGPUR vs. M/S RAGHAV FINVEST PVT LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 121/NAG/2020[2012-13]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.95/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Nihal Gits Pvt. Ltd. ……………. Respondent 101, Jai Bhawani Society Wardhaman Nagar, Nagpur 440 008 PAN – AADCN1714G Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe ITA no.237/Nag./2018 (Assessment Year : 2012–13) Asstt. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Vishnu Gilts Pvt. Ltd. 101, Jai Bhawani Society ……

DY COMMISSIONER OF INCOME TAX , CIRCLE-1, NAGPUR vs. M/S NIHAL GITS PVT.LTD , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 95/NAG/2018[2012-2013]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-2013

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.95/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Nihal Gits Pvt. Ltd. ……………. Respondent 101, Jai Bhawani Society Wardhaman Nagar, Nagpur 440 008 PAN – AADCN1714G Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe ITA no.237/Nag./2018 (Assessment Year : 2012–13) Asstt. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Vishnu Gilts Pvt. Ltd. 101, Jai Bhawani Society ……

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. VISHNU GILTS PVT.LT, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 237/NAG/2018[2012-13]Status: DisposedITAT Nagpur25 Oct 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.95/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Nihal Gits Pvt. Ltd. ……………. Respondent 101, Jai Bhawani Society Wardhaman Nagar, Nagpur 440 008 PAN – AADCN1714G Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe ITA no.237/Nag./2018 (Assessment Year : 2012–13) Asstt. Commissioner of Income Tax ……………. Appellant Circle–1, Nagpur v/s M/s. Vishnu Gilts Pvt. Ltd. 101, Jai Bhawani Society ……

BESTLINE PROPERTIES PVT. LTD,MUMBAI vs. ITO-12(1)(3), MUMBAI

In the result, the appeal filed by the assessee is

ITA 3500/MUM/2023[2009-10]Status: DisposedITAT Mumbai31 May 2024AY 2009-10

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy S

Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA. No. 3500/MUM/2023 (Α.Υ.2009-10) BestlinePropertiesPvtLtd. 301, Hemkunj Society, Liberty Garden, Cross Road.No.2, Malad (W), Mumbai- 400064. Vs. ITO-12(1)(3), Room No145A, 1st Floor, Ayakar Bhavan, M.K.Road, Mumbai-400020. PAN/GIR No. AACCB4394D (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri. Sanjay. N. Kapadia.AR Revenue by Shri. Ashish Kumar.Sr.DR सुनवाई की तारीख/Date of Hearing 30.04.2024 घोषणा की तारीख/Date of Pronouncement 31.05.2024 ORDER PER PAVAN K…

BARCELONA MERCANTILE COMPANY PRIVATE LIMITED,MUMBAI vs. WARD 12(1)(3), MUMBAI

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

ITA 2346/MUM/2023[2011-12]Status: DisposedITAT Mumbai23 Oct 2023AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sanjay N. KapadiaaFor Respondent: Shri Ashok Kumar Ambastha
Section 143(3)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2346/Mum./2023 (Assessment Year : 2011–12) Barcelona Mercantile Company Pvt. Ltd. A/3 & B/2, Damodar Krupa Above Ashray Hotel, Liberty Garden ……………. Appellant Malad (West), Mumbai 400 064 PAN – AACCB6940M v/s Income Tax Officer ……………. Respondent Ward–12(1)(3), Mumbai Assessee by : Shri Sanjay N. Kapadiaa Revenue by : Shri Ashok Kumar Ambastha Date of Hearing – 26/09/2023 Date of Order – 23/10/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present…

RONIT CAPITAL MANAGEMENT LTD.,MUMBAI vs. ITO 4 (2)(1), MUMBAI

ITA 6679/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jul 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.6679/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Ronit Capital बिधम/ Ito-4(2)(1) Management Ltd. 644, Aayakar Bhavan, M. Vs. 233, Shreeji Industrial K. Road, Mumbai- Estate, Subhash Road, 400020. Jogeshwari (E)-400060. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaach9239D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Dharmesh Shah/Ms. Mitali Gopani Revenue By: Smt Riddhi Mishra (Dr) सुनवाई की तारीख / Date Of Hearing: 30/05/2023 घोषणा की तारीख /Date Of Pronouncement: 24/07/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)-9, Mumbai Dated 23.08.2019 For Ay. 2012-13 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition To The Tune Of Rs.10,43,77,000/- U/S 68 Of The Income Tax Act, 1961 (Hereinafter “The Act”). 3. Brief Facts Are That The Assessee Had Filed Return Of Income On 30.09.2012 Declaring Total Income To The Tune Of Rs.70,768/-. Later, The Case Of The Assessee Was Selected For Scrutiny. The Ao Noted That The Assessee Had Only Partly Complied With The Notice Issued By Him On 30.01.2015 & Therefore In View Of The Non-Compliance, He Framed Best Judgment Assessment U/S 144 Of The Act, Making Several Additions Totalling Rs 68.83 Crores, Which Are As Under: -

For Appellant: Shri Dharmesh Shah/Ms. MitaliFor Respondent: Smt Riddhi Mishra (DR)
Section 133(6)Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.6679/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2012-13) M/s. Ronit Capital बिधम/ ITO-4(2)(1) Management Ltd. 644, Aayakar Bhavan, M. Vs. 233, Shreeji Industrial K. Road, Mumbai- Estate, Subhash Road, 400020. Jogeshwari (E)-400060. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACH9239D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Dharmesh Shah/Ms. Mitali Gopani Revenue by: Smt Riddhi Mishra (DR) सुनवाई की तारीख / Date of Hearing: 30/05/2023 घोषणा की ता…

TRIJAL ENTERPRISES,BHUBANESWAR vs. ACIT, CIRCLE- 4(1), BHUBANESWAR

ITA 185/CTK/2020[2016-17]Status: DisposedITAT Cuttack15 Nov 2022AY 2016-17

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2016-17 Trijal Enterprises, Hall No.6, Vs. Acit, Circle-4(1), Fourth Floor, Bmc Bhawani Bhubaneswar Coom. Complex, Saheed Nagar, Bhubaneswar. Pan/Gir No.Aakft 6687 L (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra,Ca P.K.Panda, Ars Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 15/11/2022 Date Of Pronouncement : 15/11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar Dated 22.6.2020 In Appeal No.0366/2018-19 For The Assessment Year 2016-17. 2. It Was Submitted By Ld Ar That The Assessee Is A Partnership Firm. The Partnership Firm Was Originally Constituted By Partnership Deed Dated 1.11.2015, Wherein, There Were Two Partners Namely; Shri Rajesh Polaki & Sri Malchit Chetan Kumar Patra. The Said Partnership Did Not Do Any Business. The Partnership Was Constituted For The Purpose Of Doing The Business Of Gold Jewellery. The Partnership Was Reconstituted On 1.3.2016, P A G E 1 | 37 Assessment Year : 2016-17

For Appellant: Shri P.K.Mishra,CA P.K.Panda, ARsFor Respondent: Shri M.K.Gautam, CIT DR
Section 131Section 133(6)Section 143(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Trijal Enterprises, Hall No.6, Vs. ACIT, Circle-4(1), Fourth Floor, BMC Bhawani Bhubaneswar Coom. Complex, Saheed Nagar, Bhubaneswar. PAN/GIR No.AAKFT 6687 L (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra,CA P.K.Panda, ARs Revenue by : Shri M.K.Gautam, CIT DR Date of Hearing : 15/11/2022 Date of Pronouncement : 15/11/2022 O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A)-1, Bhubaneswar date…

DY CIT-CC-1(1), MUMBAI vs. SHREE MANGAL JEWELS P. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 1408/MUM/2021[2017-18]Status: DisposedITAT Mumbai11 Oct 2022AY 2017-18
Section 131Section 133ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1408/Mum/2021 (A.Y. 2017-18) Vs. Shree Mangal Jewels DCIT, CC-1(1) 903, 9th Floor Private Limited Pratishtha Bhavan Shop No. 201, 2nd M.K. Road Floor, Chintamani Old CGO Bldg Annexe Arcade, Dhanji Street Mumbai-400 020. Mumbai-400 003. PAN : AAOCS8954B (Appellant) (Respondent) Assessee by Shri R.S. Khandelwal Department by Shri Chetan M. Kacha Date of Hearing 13.07.2022 Date of Pronouncement 11.10.2022 O R D E R Per B.R.Baskaran (AM) :- The Revenue has filed this appeal challenging the orde…

DCIT CC-5(1), MUMBAI vs. ARCHIVE REALTY DEVELOPERS LIMITED, MUMBAI

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

ITA 456/MUM/2018[2008-09]Status: DisposedITAT Mumbai06 Jul 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit, Central Circle – 5(1) V. M/S. Archive Realty Developers Ltd., Room No. 1928, 19Th Floor 324, Master Mind-Iv, Royal Palms Air India Building Aarey Milk Colony, Goregaon (E) Nariman Point Mumbai - 400065 Mumbai – 400 021 Pan: Aagca5488D (Appellant) (Respondent)

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Shailja Rai
Section 132(1)Section 143(3)Section 148Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT, Central Circle – 5(1) v. M/s. Archive Realty Developers Ltd., Room No. 1928, 19th Floor 324, Master Mind-IV, Royal Palms Air India Building Aarey Milk Colony, Goregaon (E) Nariman Point Mumbai - 400065 Mumbai – 400 021 PAN: AAGCA5488D (Appellant) (Respondent) C.O. No. 180/Mum/2018 [ARISING OUT OF ITA NO. 456/MUM/2018 (A.Y: 2008-09)] M/s. Archive Realty Developers Ltd., v. DCIT, Central Circle – 5(1) 324, Master Mind-IV, Royal Palms Room No. 1…

M/S. UMA POLYMERS LTD.,MUMBAI vs. THE DY CIT-CC-4(4), MUMBAI

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

ITA 615/MUM/2021[2015-16]Status: DisposedITAT Mumbai05 Jan 2022AY 2015-16

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 581, 582, 583, 584, 585, 586 & 615/MUM/2021 (A.Ys: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16) M/s. Uma Polymers Ltd., v. DCIT – Central Circle – 4(4) C/o. G.P. Mehta & Co. CAS 19th Floor, Air India Building 807, Tulsiani Chambers Nariman Point, Mumbai – 400021 Nariman Point Mumbai - 400021 PAN: AAACU0748E (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Rakesh Garg Date of Hearing…

M/S. UMA POLYMERS LTD.,MUMBAI vs. THE DY CIT-CC-4(4), MUMBAI

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

ITA 586/MUM/2021[20174-15]Status: DisposedITAT Mumbai05 Jan 2022

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 581, 582, 583, 584, 585, 586 & 615/MUM/2021 (A.Ys: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16) M/s. Uma Polymers Ltd., v. DCIT – Central Circle – 4(4) C/o. G.P. Mehta & Co. CAS 19th Floor, Air India Building 807, Tulsiani Chambers Nariman Point, Mumbai – 400021 Nariman Point Mumbai - 400021 PAN: AAACU0748E (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Rakesh Garg Date of Hearing…

M/S. UMA POLYMERS LTD,MUMBAI vs. THE DY CIT -CC-4(4), MUMBAI

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

ITA 585/MUM/2021[2013-14]Status: DisposedITAT Mumbai05 Jan 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 581, 582, 583, 584, 585, 586 & 615/MUM/2021 (A.Ys: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16) M/s. Uma Polymers Ltd., v. DCIT – Central Circle – 4(4) C/o. G.P. Mehta & Co. CAS 19th Floor, Air India Building 807, Tulsiani Chambers Nariman Point, Mumbai – 400021 Nariman Point Mumbai - 400021 PAN: AAACU0748E (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Rakesh Garg Date of Hearing…

M/S. UMA POLYMERS LTD,MUMBAI vs. THE DY CIT -CC-4(4), MUMBAI

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

ITA 584/MUM/2021[2012-13]Status: DisposedITAT Mumbai05 Jan 2022AY 2012-13

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 581, 582, 583, 584, 585, 586 & 615/MUM/2021 (A.Ys: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16) M/s. Uma Polymers Ltd., v. DCIT – Central Circle – 4(4) C/o. G.P. Mehta & Co. CAS 19th Floor, Air India Building 807, Tulsiani Chambers Nariman Point, Mumbai – 400021 Nariman Point Mumbai - 400021 PAN: AAACU0748E (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Rakesh Garg Date of Hearing…

M/S. UMA POLYMERS LTD,MUMBAI vs. THE DY CIT -CC-4(4), MUMBAI

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

ITA 583/MUM/2021[2011-12]Status: DisposedITAT Mumbai05 Jan 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 581, 582, 583, 584, 585, 586 & 615/MUM/2021 (A.Ys: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16) M/s. Uma Polymers Ltd., v. DCIT – Central Circle – 4(4) C/o. G.P. Mehta & Co. CAS 19th Floor, Air India Building 807, Tulsiani Chambers Nariman Point, Mumbai – 400021 Nariman Point Mumbai - 400021 PAN: AAACU0748E (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Rakesh Garg Date of Hearing…

M/S. UMA POLYMERS LTD.,MUMBAI vs. THE DY CIT -CC-4(4), MUMBAI

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

ITA 582/MUM/2021[2010-11]Status: DisposedITAT Mumbai05 Jan 2022AY 2010-11

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 581, 582, 583, 584, 585, 586 & 615/MUM/2021 (A.Ys: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16) M/s. Uma Polymers Ltd., v. DCIT – Central Circle – 4(4) C/o. G.P. Mehta & Co. CAS 19th Floor, Air India Building 807, Tulsiani Chambers Nariman Point, Mumbai – 400021 Nariman Point Mumbai - 400021 PAN: AAACU0748E (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Rakesh Garg Date of Hearing…

M/S. UMA POLYMERS LTD.,MUMBAI vs. THE DY CIT-CC-4(4), MUMBAI

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

ITA 581/MUM/2021[2009-10]Status: DisposedITAT Mumbai05 Jan 2022AY 2009-10

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 581, 582, 583, 584, 585, 586 & 615/MUM/2021 (A.Ys: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16) M/s. Uma Polymers Ltd., v. DCIT – Central Circle – 4(4) C/o. G.P. Mehta & Co. CAS 19th Floor, Air India Building 807, Tulsiani Chambers Nariman Point, Mumbai – 400021 Nariman Point Mumbai - 400021 PAN: AAACU0748E (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri Rakesh Garg Date of Hearing…

DCIT - 14(2)(2), vs. M/S MISHAL CONSTRUCTION P. LTD, MUMBAI

In the result, the appeal is allowed

ITA 3565/MUM/2019[2014-15]Status: DisposedITAT Mumbai23 Dec 2021AY 2014-15
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

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