DCIT v. Prem Sons.

35 Taxmann.com 201High Court2013#11580 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing DCIT v. Prem Sons.

VAN OOORD INDIA PVT. LTD,MUMBAI vs. ACIT CIR 5(3) (2) , MUMBAI

In the result, appeal of the assessee is dismissed

ITA 1686/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 Van Oord India Pvt Ltd Acit Circle 5(3)(2) 201, 2Nd Floor, Central Aaykar Bhavan, Mk Road, Vs. Plaza, 166 Cst Road, Mumbai- 400020 Kalina, Mumbai- 400098

For Appellant: Shri. Divesh ChawlaFor Respondent: Shri. Ajay Kumar Sharma & Anil Sant
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 Van Oord India Pvt Ltd ACIT Circle 5(3)(2) 201, 2nd Floor, Central Aaykar Bhavan, MK Road, Vs. Plaza, 166 CST Road, Mumbai- 400020 Kalina, Mumbai- 400098 PAN No. AAACH 5430 J Appellant Respondent Assessee by : Shri. Divesh Chawla Revenue by : Shri. Ajay Kumar Sharma & Anil Sant Date of Hearing : 16/10/2023 : Date of pronouncement 09/11/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 1608…

ARCHWAY INVESTMENT COMPANY LTD,MUMBAI vs. ITO 2(1)(1), MUMBAI

The appeal of the assessee is disposed off in terms indicated hereinabove

ITA 3744/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Apr 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2009-10 Archway Investment Income Tax Officer-(2)(1)(1), Company Ltd, Aayakar Bhavan, बनाम/ Neville House, M.K. Road, Vs. J.N. Heredia Marg, Mumbai-400020 Ballard Estate, Mumbai-400001 Pan No.Aaaca5507H ("नधा"रती /Assessee) (राज"व /Revenue)

Section 14ASection 36(1)(iii)

…the Tribunal in the case of “DCIT vs. M/s. Jayneer Capital Pvt. Ltd.” ITA No.7111/M/2014 vide order dated 13.07.2016 wherein the Tribunal has further relied upon the judgment of Hon’ble Delhi High Court in the case of “Oriental Structural Engineers (P) Ltd., 35 Taxmann.com 201; order of Chennai Bench of Tribunal in the case of EIH Associated Hotels Ltd. (ITA No.1503/Mds/2012 dated 17.7.2013); order of Mumbai Bench of Tribunal in the case of “M/s. JM Financial Ltd.” (ITA No.4521/Mum/2012 dated 26.3.2014); and, order of Delhi Bench of Tribunal in the case of “Interglobe Enterprises Ltd. (ITA Nos.1362 & 1032/Del/20…

DCIT 13(1)(1), MUMBAI vs. NIHAR EQUIPMENT PVT. LTD., MUMBAI

In the result, appeals filed by the assessee are partly allowed and that of the revenue are dismissed

ITA 3790/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Mar 2017AY 2007-08

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ( Account Member)

Section 133ASection 143(1)Section 147Section 234B

…ed material unearthed during the course of survey proceeding u/s.133A of the LT.Act vide DCIT vs. Amrapali Homes. 1.T.A.No.4 779 / Delhi /2009 and Hon'ble Mumbai ITAT's decision in the case of DCIT vs. Prem Sons (2010) 130 TTJ 159. Mahesh Ohri vs. ACIT (2013) 35 Taxmann.com 201 (Delhi). 5.5 However some of the findings of the Assessing Officer, based on statement given by the Director cannot be lightly discarded because the Appellant through its Directors has repeatedly admitted in his statement dated 09.01.2013 that goods were no received from the seven parties. It means goods i.e. S.S. Sheets. S. S. Angles, S.…

NIHAAR EQUIPMENT P.LTD,MUMBAI vs. DCIT RG 13(1)(1),

In the result, appeals filed by the assessee are partly allowed and that of the revenue are dismissed

ITA 3020/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Mar 2017AY 2007-08

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ( Account Member)

Section 133ASection 143(1)Section 147Section 234B

…ed material unearthed during the course of survey proceeding u/s.133A of the LT.Act vide DCIT vs. Amrapali Homes. 1.T.A.No.4 779 / Delhi /2009 and Hon'ble Mumbai ITAT's decision in the case of DCIT vs. Prem Sons (2010) 130 TTJ 159. Mahesh Ohri vs. ACIT (2013) 35 Taxmann.com 201 (Delhi). 5.5 However some of the findings of the Assessing Officer, based on statement given by the Director cannot be lightly discarded because the Appellant through its Directors has repeatedly admitted in his statement dated 09.01.2013 that goods were no received from the seven parties. It means goods i.e. S.S. Sheets. S. S. Angles, S.…

ITO 2(1)(1), MUMBAI vs. ARCHWAY INVESTMENTS CO. P. LTD, MUMBAI

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 7215/MUM/2012[2007-08]Status: DisposedITAT Mumbai10 Feb 2017AY 2007-08

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…the Tribunal in the case of “DCIT vs. M/s. Jayneer Capital Pvt. Ltd.” ITA No.7111/M/2014 vide order dated 13.07.2016 wherein the Tribunal has further relied upon the judgment of Hon’ble Delhi High Court in the case of “Oriental Structural Engineers (P) Ltd., 35 Taxmann.com 201; order of Chennai Bench of Tribunal in the case of EIH Associated Hotels Ltd. (ITA No.1503/Mds/2012 dated 17.7.2013); order of Mumbai Bench of Tribunal in the case of “M/s. JM Financial Ltd.” (ITA No.4521/Mum/2012 dated 26.3.2014); and, order of Delhi Bench of Tribunal in the case of “Interglobe Enterprises Ltd. (ITA Nos.1362 & 1032/Del/20…

ITO 2(1)(1), MUMBAI vs. ARCHWAY INVESTMENT CO. LTD, MUMBAI

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 948/MUM/2011[2007-08]Status: DisposedITAT Mumbai10 Feb 2017AY 2007-08

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…the Tribunal in the case of “DCIT vs. M/s. Jayneer Capital Pvt. Ltd.” ITA No.7111/M/2014 vide order dated 13.07.2016 wherein the Tribunal has further relied upon the judgment of Hon’ble Delhi High Court in the case of “Oriental Structural Engineers (P) Ltd., 35 Taxmann.com 201; order of Chennai Bench of Tribunal in the case of EIH Associated Hotels Ltd. (ITA No.1503/Mds/2012 dated 17.7.2013); order of Mumbai Bench of Tribunal in the case of “M/s. JM Financial Ltd.” (ITA No.4521/Mum/2012 dated 26.3.2014); and, order of Delhi Bench of Tribunal in the case of “Interglobe Enterprises Ltd. (ITA Nos.1362 & 1032/Del/20…

ITO 2(1)(1), MUMBAI vs. ARCHWAY INVESTMENT CO. LTD, MUMBAI

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 6013/MUM/2011[2008-09]Status: DisposedITAT Mumbai10 Feb 2017AY 2008-09

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…the Tribunal in the case of “DCIT vs. M/s. Jayneer Capital Pvt. Ltd.” ITA No.7111/M/2014 vide order dated 13.07.2016 wherein the Tribunal has further relied upon the judgment of Hon’ble Delhi High Court in the case of “Oriental Structural Engineers (P) Ltd., 35 Taxmann.com 201; order of Chennai Bench of Tribunal in the case of EIH Associated Hotels Ltd. (ITA No.1503/Mds/2012 dated 17.7.2013); order of Mumbai Bench of Tribunal in the case of “M/s. JM Financial Ltd.” (ITA No.4521/Mum/2012 dated 26.3.2014); and, order of Delhi Bench of Tribunal in the case of “Interglobe Enterprises Ltd. (ITA Nos.1362 & 1032/Del/20…

ARCHWAY INVESTMENT COMPANY LTD,MUMBAI vs. ITO 2(1)(1`), MUMBAI

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 5598/MUM/2011[2008-09]Status: DisposedITAT Mumbai10 Feb 2017AY 2008-09

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…the Tribunal in the case of “DCIT vs. M/s. Jayneer Capital Pvt. Ltd.” ITA No.7111/M/2014 vide order dated 13.07.2016 wherein the Tribunal has further relied upon the judgment of Hon’ble Delhi High Court in the case of “Oriental Structural Engineers (P) Ltd., 35 Taxmann.com 201; order of Chennai Bench of Tribunal in the case of EIH Associated Hotels Ltd. (ITA No.1503/Mds/2012 dated 17.7.2013); order of Mumbai Bench of Tribunal in the case of “M/s. JM Financial Ltd.” (ITA No.4521/Mum/2012 dated 26.3.2014); and, order of Delhi Bench of Tribunal in the case of “Interglobe Enterprises Ltd. (ITA Nos.1362 & 1032/Del/20…

ARCHWAY INVESTMENT COMPANY LTD,MUMBAI vs. ITO 2(1)(1), MUMBAI

The appeal of the assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 8461/MUM/2010[2007-08]Status: DisposedITAT Mumbai10 Feb 2017AY 2007-08

Bench: Shri Rajendra & Shri Sanjay Gargआयकर अपील सं././././Ita Nos.8461/M/2010 & 5598/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Archway Investment Ito-2(1)(1), Company Limited, Mumbai Neville House, बनाम/Vs. J.N. Heredia Marg, बनाम बनाम बनाम Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'यथ% &'यथ%/Respondent) अपीलाथ% अपीलाथ% &'यथ% &'यथ% आयकर अपील सं././././Ita Nos.948/M/2011, 7215/M/2012 & 6013/M/2011 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2007-08, 2007-08 & 2008-09) (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Ito-2(1)(1), Archway Investment Co. Aayakar Bhavan, Ltd., R.No.561, 5Th Floor, Neville House, बनाम/Vs. M.K. Road, J.N. Heredia Marg, बनाम बनाम बनाम Mumbai-400 020 Ballard Estate, Mumbai-400 001 Pan: Aaaca5507H (अपीलाथ% अपीलाथ%/Appellant) (&'य थ%/Respondent) अपीलाथ% अपीलाथ% &'य &'यथ% &'य थ% थ% Present For: Assessee By : Shri Yogesh Thar, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R.

For Appellant: Shri Yogesh Thar, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 14A

…the Tribunal in the case of “DCIT vs. M/s. Jayneer Capital Pvt. Ltd.” ITA No.7111/M/2014 vide order dated 13.07.2016 wherein the Tribunal has further relied upon the judgment of Hon’ble Delhi High Court in the case of “Oriental Structural Engineers (P) Ltd., 35 Taxmann.com 201; order of Chennai Bench of Tribunal in the case of EIH Associated Hotels Ltd. (ITA No.1503/Mds/2012 dated 17.7.2013); order of Mumbai Bench of Tribunal in the case of “M/s. JM Financial Ltd.” (ITA No.4521/Mum/2012 dated 26.3.2014); and, order of Delhi Bench of Tribunal in the case of “Interglobe Enterprises Ltd. (ITA Nos.1362 & 1032/Del/20…

DCIT v. Prem Sons. (35 Taxmann.com 201) — Cited in 9 Judgments | BharatTax