Deputy Commissioner of Income-tax v. Rajeev G. Kalathil

51 Taxmann.com 514Reported decision2014#5916 most cited

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 133(6)Section 69C Section 115BBE Section 131 Section 139 Section 142(1)Section 143(2)Section 143(3)

Issues it is cited on

unexplained expenditure section 133(6)section 69c company business nfac total income document section 143(3)section 14 india

Judgments citing Deputy Commissioner of Income-tax v. Rajeev G. Kalathil

DCIT, CIRCLE - 19(1), DELHI vs. RAMAYNA ISPAT PVT. LTD., DELHI

In the result, the appeal of the assessee and Revenue are dismissed

ITA 4147/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalramayna Ispat Private Limited, Dcit, A-48, 1St Floor, Wazirpur Circle-19(1), Industrial Area, Delhi-110052. Vs. New Delhi. Pan-Aaccr7382R (Appellant) (Respondent) Dcit, Ramayna Ispat Private Limited, A-48, 1St Floor, Wazirpur Circle-19(1), New Delhi. Vs. Industrial Area, Delhi-110052. Pan-Aaccr7382R (Appellant) (Respondent) Assessee By Shri Maneesh Upneja, Ca, Shri Baldev Raj, Ca & Ms. Sanju Kumari, Adv. Department By Shri Khitesh Gupta, Sr. Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 27/11/2025 O R D E R Per Manish Agarwal, Am: These Cross Appeals Are Filed By The Assessee & Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Ld. Cit(A)] Dated 11.07.2024 U/S 250 Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2018-19. Ramayna Ispat Pvt. Ltd. Vs. Ito 2. Brief Facts Of The Case Are That The Assessee Is A Private Ltd. Company Engaged In The Business Of Manufacturing, Processing, Forging, Casting Mixing Of Various Kinds Of Steel, Carbon Settle, Mild Steel, Stainless Steel, High Speed Steel & Bright Steel Etc. The Return Of Income Was Revised On 28.10.2018 At An Income Of Rs.1,00,96,587/-. The Case Of The Assessee Was Reopened U/S 148 For The Reason That Assessee Has Taken Accommodation Entries Of Bogus Purchases & After Considering The Submissions Made, Ao Had Made The Addition Of Rs.5,78,99,593/- U/S 69C Of The Act Towards Unexplained Expenditure On Account Of Bogus Purchase & Further Invoked The Provisions Of Section 115Bbe Of The Act. The Ao Further Made An Addition Of Rs.3,14,795/- By Estimating The Net Profit Declared By The Assessee. Besides This Further Disallowance Of Rs.9,37,608/- Was Made Out Of Freight Expenses And, Accordingly, The Total Income Of The Assessee Was Assessed At Rs.6,87,83,788/-.

Section 115BSection 147Section 148Section 250Section 690Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Ramayna Ispat Private Limited, DCIT, A-48, 1st Floor, Wazirpur Circle-19(1), Industrial Area, Delhi-110052. Vs. New Delhi. PAN-AACCR7382R (Appellant) (Respondent) DCIT, Ramayna Ispat Private Limited, A-48, 1st Floor, Wazirpur Circle-19(1), New Delhi. Vs. Industrial Area, Delhi-110052. PAN-AACCR7382R (Appellant) (Respondent) Assessee by Shri Maneesh Upneja, CA, Shri Baldev Raj, CA & Ms. Sanju Kumari, Adv. Department by Shri Khitesh Gupta, Sr. DR Date of He…

INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA vs. BHAVYA PIPE INDUSTRY, GREATER NOIDA

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 5107/DEL/2024[2022-23]Status: DisposedITAT Delhi14 Oct 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. Upsidc, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. Pan-Aatfb2209D (Appellant) (Respondent)

Section 136(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. UPSIDC, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (Appellant) (Respondent) C.O. No.28/Del/2025 (ASSESSMENT YEAR 2022-23) Bhavya Pipe Industry Income Tax Officer, Plot No. F-39, Site- C, Ward-5(1)(2), UPSIDC, Industrial Area, Vs. Noida. Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (…

INCOME TAX OFFICER, DELHI vs. AKASH DEEP SETHI, DELHI

In the result, the appeal filed by the Revenue is dismissed and at the same time, the cross objections filed by the assessee are also dismissed

ITA 4973/DEL/2024[2021-22]Status: DisposedITAT Delhi16 Jul 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri S. Rifaur Rahmanincome Tax Officer, Vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (Pan : Abyps8933P) Co No.26/Del/2025 (In Ita No.4973/Del/2024) (Assessment Year: 2021-22) Akash Deep Sethi, Vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (Pan : Abyps8933P) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Aman Garg, Ca Ms. Kirti, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 27.05.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Income Tax Officer, vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (PAN : ABYPS8933P) CO No.26/Del/2025 (in ITA No.4973/DEL/2024) (Assessment Year: 2021-22) Akash Deep Sethi, vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (PAN : ABYPS8933P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA Ms. Kirti, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of H…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 13.1, NEW DELHI, I.P. ESTATE, NEW DELHI vs. JAHARVIR POLYMERS PRIVATE LIMITED, VIKASPURI, NEW DELHI

In the result, Appeal of the Revenue is partly allowed for

ITA 439/DEL/2024[2021-22]Status: DisposedITAT Delhi24 Jul 2024AY 2021-22

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 133(6)Section 143(1)

…1 DCIT Vs. Jaharvir Polymers (P) Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C ’: NEW DELHI BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Jaharvir Polymers Private Income Tax, Limited, Circle-13.1, New Delhi I. Vs. Vikaspuri P. Estate, New Delhi New Delhi PAN:AACCJ5452C (Appellant) (Respondent) [ Appellant by Ms. Parul Singh, Sr. DR Respondent by Sh. Sameer Kapoor, CA Date of Hearing 10.07.2024 Date of Pronouncement 24.07.2024 ORDER PER YOGESH KUMAR U.S. JM.:- The present appeal is filed by the Revenue against the order of National…

MUSADDILAL JEWELLERS PRIVATE LIMITED ,HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 272/HYD/2023[2013-14]Status: DisposedITAT Hyderabad21 May 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआयकर अपील सं./ I.T.A. No.272/Hyd/2023 ("नधा"रण वष" / Assessment Year:2013-14) Musaddilal Jewellers Private Vs. Acit, Limited, Circle-16(2), Hyderabad. Hyderabad. Pan: Aaecm1213A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Ca Bhupesh Kumar Dand ""याथ" क" ओर से / Respondent By : Shri Rahul Singhania, Dr

For Appellant: CA Bhupesh Kumar DandFor Respondent: Shri Rahul Singhania, DR

Section 143(3)

…आयकर अपील"यअ"धकरण, हैदराबाद पीठ, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL, HYDERABAD BENCHES, HYDERABAD Before Shri Laliet Kumar, Hon’ble Judicial Member And Shri Madhusudan Sawdia, Hon’ble Accountant Member आयकर अपील सं./ I.T.A. No.272/Hyd/2023 ("नधा"रण वष" / Assessment Year:2013-14) Musaddilal Jewellers Private Vs. ACIT, Limited, Circle-16(2), Hyderabad. Hyderabad. PAN: AAECM1213A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : CA Bhupesh Kumar Dand ""याथ" क" ओर से / Respondent by : Shri Rahul Singhania, DR सुनवाई क" तार"ख / Date of Hearing : 14/05/2024 घोषणा क" तार"ख/Date of :…

M/S RAPID INEXCI SERVICES PRIVATE LIMITED,MUMBAI vs. ITO-WARD 13(3)(1), MUMBAI

ITA 1045/MUM/2023[2014-2015]Status: DisposedITAT Mumbai24 Nov 2023AY 2014-2015

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2014-15

For Appellant: Ms. Dingle Haria, A.RFor Respondent: Smt. Mahita Nair, D.R

Section 133(6)Section 143(2)Section 143(3)Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Rapid Inexci Services Income Tax Officer, Pvt. Ltd., Ward-13(3)(1), Room No.227, 2nd Floor, Shop No.1, Shantivan-1, Vs. Raheja Township, Aayakar Bhavan, Malad (East), M.K. Road, Mumbai – 400 097 Mumbai – 400 020 PAN: AAACR7523G (Appellant) (Respondent) Present for: Assessee by : Ms. Dingle Haria, A.R. Revenue by : Smt. Mahita Nair, D.R. Date of Hearing : 30 . 08 . 2023 Date of Pronouncement : 24 . 11 . 2023 O R D E R Per : Kuldip Sin…

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S SKYWAY INFRA PROJECTS PRIVATE LIMITED, MUMBAI

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

ITA 2665/MUM/2022[2013-14]Status: HeardITAT Mumbai28 Feb 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21 The DCIT, Central Circle-5(1), M/s Skyway Infra Projects Pvt. Room No. 1928, 19th floor, Air Ltd., India Building, Vs. 301, Gitanjali Arcade, Nehru Nariman Point, Road, Vile Parle (E), Mumbai-400021. Mumbai-400057. PAN No. AAMCS 3356 G Appellant Responden…

ACIT 24 (2), MUMBAI vs. JUNEJA GLOBAL, MUMBAI

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

ITA 5502/MUM/2018[2011-12]Status: DisposedITAT Mumbai09 Jul 2020AY 2011-12

Bench: Shri Amarjit Singh, Jm & Shri N. K. Pradhan, Am आयकर अपील सं/ I.T.A. No.5502/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) Acit-24(2) बिधम/ M/S. Juneja Global A/36, Midc, 2Nd Street, Income Tax-24(2), Room Vs. No. 413, Piramal Chambers, Andheri (E), Mumbai- Lalbaug, Parel, Mumbai- 400093. 400012. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafj1087C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Choudhary Arunkumar Singh (Dr) Assessee By: Shri Bipin B. Shah (Ar) सुनवाई की तारीख / Date Of Hearing: 30/01/2020 घोषणा की तारीख /Date Of Pronouncement: 09/07/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 31.05.2018 Passed By The Commissioner Of Income Tax (Appeals) -36, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011- 12. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Bipin B. Shah (AR)For Respondent: Shri Choudhary Arunkumar Singh

Section 143(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI N. K. PRADHAN, AM आयकर अपील सं/ I.T.A. No.5502/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) ACIT-24(2) बिधम/ M/s. Juneja Global A/36, MIDC, 2nd Street, Income Tax-24(2), Room Vs. No. 413, Piramal Chambers, Andheri (E), Mumbai- Lalbaug, Parel, Mumbai- 400093. 400012. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFJ1087C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Choudhary Arunkumar Singh (DR) Assessee by: Shri Bipin B. Shah (AR) सुनवाई की तारीख / Date of Hearing: 30/01/2020 घोषणा की तारीख /Da…

ELECTROMAC INDUSTRIES,MUMBAI vs. INCOME TAX OFFICER-24(1)-5, MUMBAI

In the result,appeals filed by the assessee for all assessment

ITA 4700/MUM/2017[2011-12]Status: DisposedITAT Mumbai31 Jul 2019AY 2011-12

Bench: Shri Pawan Singh & G. Manjunatha

For Appellant: Sh. Ashwin Chhag, ARFor Respondent: Sh. Manoj Kumar Singh, Sr, DR

Section 133(6)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND G. MANJUNATHA, ACCOUNTANT MEMBER ITA no.4697/Mum./2017 (Assessment Year: 2008-09) ITA no.4698/Mum./2017 (Assessment Year: 2009-10) ITA no.4699/Mum./2017 (Assessment Year: 2010-11) ITA no.4700/Mum./2017 (Assessment Year: 2011-12) M/s Electromac Industries, 28, AFNew Empire Indl. Estate, Kondivita Road, J.B. Nagar, Andheri (E), ……………. Appellant Mumbai PAN-AAAFE0557A v/s The Income Tax Officer, 24(1)-5, Mumbai ……………. Respondent Assesseeby : Sh. Ashwin Chhag, AR Revenue by :Sh. Manoj Kumar Singh, Sr, DR Date of He…

ELECTROMAC INDUSTRIES,MUMBAI vs. INCOME TAX OFFICER-24(1)-5, MUMBAI

In the result,appeals filed by the assessee for all assessment

ITA 4697/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jul 2019AY 2008-09

Bench: Shri Pawan Singh & G. Manjunatha

For Appellant: Sh. Ashwin Chhag, ARFor Respondent: Sh. Manoj Kumar Singh, Sr, DR

Section 133(6)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 41

SHANTILAL B. PAREKH,MUMBAI vs. INCOME TAX OFFICER-3(4), KALYAN

In the result, appeal of the assessee in ITA No

ITA 4262/MUM/2017[2010-11]Status: DisposedITAT Mumbai04 Feb 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh Ito-3(4), Flat No. 24, 6Th Floor, 2Nd Floor, Rani Mansion, Gaurav Apt. , Murbad Road, V. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ Pan: Akcpp9255C Assessee By: Mr. Divendra H. Jain Revenue By : Shri. S.K Jain सुनवाई की तारीख /Date Of Hearing : 06.11.2018 घोषणा की तारीख /Date Of Pronouncement : 04.02.2019 आदेश / O R D E R Per Ramit Kochar: These Are Two Appeals, Filed By Assessee, Being Ita No. 4261 & 4262/Mum/2017 For Ay 2009-10 & 2010-11 Respectively , Are Directed Against Common Appellate Order Dated 29.03.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-1, Thane (Hereinafter Called “The Cit(A)”) In Appeal No. 222 & 223/15-16, For Assessment Year’S 2009-10 & 2010-11 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Separate Assessment Order(S) Both Dated 19.01.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 144 R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2009-10 & 2010-11 Respectively. Since Both These Appeals Raises Similar Issues & Common Grounds

For Appellant: Mr. Divendra H. JainFor Respondent: Shri. S.K Jain

Section 144Section 148Section 44A

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh ITO-3(4), Flat no. 24, 6th Floor, 2nd floor, Rani Mansion, Gaurav Apt. , Murbad Road, v. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ PAN: AKCPP9255C Assessee by: Mr. Divendra H. Jain Revenue by : Shri. S.K Jain सुनवाई की तारीख /Date of Hearing : 06.11.20…

SHANTILAL B PAREKH,MUMBAI vs. INCOME TAX OFFICER- 3(4), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 4261/MUM/2017[2009-10]Status: DisposedITAT Mumbai04 Feb 2019AY 2009-10

For Appellant: Mr. Divendra H. JainFor Respondent: Shri. S.K Jain

Section 144Section 148Section 44A

MIDLAND ANIMAL NUTRITION P. LTD,MUMBAI vs. ITO WD 2(1)(2), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 3203/MUM/2015[2010-11]Status: DisposedITAT Mumbai26 Sept 2018AY 2010-11

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3203/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Midland Animal Nutrition Ito Ward-2(1)(2), Mumbai- Pvt. Ltd. 6W, Merchant 400020. Vs. Chambers, 6Th Floor, No.41, New Marine Lines, Opp, Patkar Hall, Mumbai- 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc2964Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri D Dharmesh Shah & Dhaval Shah Revenue By: Shri Suman Kumar (Dr) सुनवाई की तारीख / Date Of Hearing: 11.07.2018 घोषणा की तारीख /Date Of Pronouncement: 26.09.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 11.05.2015 Passed By The Commissioner Of Income Tax (Appeals)-4, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2010-11 Wherein The Penalty Levied By The Ao U/S 271(1)(C) Of The I.T. Act, 1961 Has Been Ordered To Be Upheld.

For Appellant: Shri D Dharmesh Shah & DhavalFor Respondent: Shri Suman Kumar (DR)

Section 115JSection 133(6)Section 143(3)Section 271(1)(c)Section 27l

…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.3203/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Midland Animal Nutrition ITO Ward-2(1)(2), Mumbai- Pvt. Ltd. 6W, Merchant 400020. Vs. Chambers, 6th Floor, No.41, New Marine Lines, Opp, Patkar Hall, Mumbai- 400020. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC2964Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri D Dharmesh Shah & Dhaval Shah Revenue by: Shri Suman Kumar (DR) सुनवाई की तारीख / Date of Hearing: 11.07.2018 घोषणा की तारीख /Date of P…

DCIT CEN CIR 1(4), MUMBAI vs. ARYA SHIP BREAKING CORPORTION, MUMBAI

ITA 3983/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 May 2018AY 2008-09

For Appellant: Shri Rakesh Joshi -ARFor Respondent: Shri H.N. Singh-CIT-DR

Section 139Section 143(3)Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “बी मुंबई बी बी” खंडपीठ बी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“B”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./3983/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 िनधा"रण िनधा"रण वष" वष" DCIT-Central Circle-1(4) M/s. Arya Ship Breaking Corporation Room No.902, 9th Floor, Old CGO 51-53, A-Wing, Mittal Court, JB Marg, Vs. Building, M.K. Road, Churchgate Nariman Point, Mumba…

DCIT 4(3)(2), MUMBAI vs. SUNRISE METALLIC (INDIA) P.LD, MUMBAI

In the result, appeal of Revenue is dismissed

ITA 3628/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit 4(3)(2) Vs. M/S. Sunrise Metallic R.No.649, 6Th Floor (India) Pvt. Ltd., Aayakar Bhavan Shiva Industrial Estate, Mumbai – 400 020 Near Tata Power House Lake Road, Bhandup (W) Mumbai – 400 078 Pan/Gir No.Aajcs2965E Appellant) Respondent) ..

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM DCIT 4(3)(2) Vs. M/s. Sunrise Metallic R.No.649, 6th Floor (India) Pvt. Ltd., Aayakar Bhavan Shiva Industrial Estate, Mumbai – 400 020 Near Tata Power House Lake Road, Bhandup (W) Mumbai – 400 078 PAN/GIR No.AAJCS2965E Appellant) Respondent) .. Revenue by V.Justin / Shri Rajat Mittal Assessee by Shri Suresh Achaliya Date of Hearing 16/03/2018 Date of Pronouncement 23/03/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by revenue against the order of CIT(A)-9, Mumbai dated 28/02/2017…

DCIT CEN CIR 1(4), MUMBAI vs. MP RECYCLING CO P LTD, MUMBAI

ITA 6385/MUM/2016[2009-10]Status: DisposedITAT Mumbai07 Feb 2018AY 2009-10

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./6385/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dy. Cit-Cc-1(4) M/S. M.P. Recycling Co. Pvt. Ltd., Room No.902, Pratishta Bhavan, 9Th Floor, 51-53, A-Wing, Mittal Court, J.B. Marg, Vs. Old Cgo Bldg. Annexe, M.K. Road, Nariman Point, Mumbai-400 021. Mumbai-400 020. Pan:Aadcm 3153 A (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Y.K. Bhaskar-Cit-Dr अपीलाथ" क" ओर से /Assessee By: Shri Rakesh Joshi सुनवाई क" तारीख / Date Of Hearing: 16/11/2017 घोषणा क" तारीख / Date Of Pronouncement: 07/ 02/2018 लेखा सद"य सद"य, राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra A.M.- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order Dated 09/08/2016 Of The Cit(A)- 47,Mumbai,The Assessing Officer (Ao)Has Filed Present Appeal.Assessee-Company Is Engaged In The Business Of Ship Breaking & Is A Trader In Steel Items.It Also Produces Of Steel Pellets.It Filed Its Return Of Income On 30/ 09/ 2009.Pursuant To Search Proceedings,The Assessee Filed Its Return Of Income On 20/ 06/ 2012,Declaring Total Income At Rs.3,86,03,702/-.The Completed Assessment,On 27/03/2014, Determining Its Income At Rs.5,95,67,159 U/S.143(3) R.W.S. 153A Of The Act.

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Y.K. Bhaskar-CIT-DR

Section 133Section 143(3)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “बी बी” खंडपीठ खंडपीठ म"म"म"म" आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई बी बी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा सद"य एवं राजे"" लेखा सद"य एवं लेखा सद"य एवं सी लेखा सद"य एवं सी सी. . . . एन सी एन एन. . . . "साद एन "साद "साद, "याियक सद"य "साद "याियक सद"य "याियक सद"य "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./6385/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"र…

HEMANT R. SANGHAVI,MUMBAI vs. ASST CIT 16(2), MUMBAI

In the result the assessee appeal is dismissed

ITA 178/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Nov 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Hemant R. Sanghavi Vs. Asst. Cit 16(2) R.No.210, 2Nd Floor D-502, Kukreja Palace Vallabh Baug Lane Matru Mandir, Extension-Ghatkopar (E) Tardeo Road Mumbai – 400 075 Mumbai – 400 007 Pan/Gir No.Aagps4816C Appellant) .. Respondent) Asst. Cit 19(1) Vs. Shri Hemant R. Sanghavi 2Nd Floor, Matru Mandir 411, Arihant Building, 4Th Floor, Ahmedabad Street Tardeo Road, Mumbai – 400 007 Carnac Bunder, Mumbai – 400 009 Pan/Gir No. Aagps4816C Appellant) .. Respondent)

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM Shri Hemant R. Sanghavi Vs. Asst. CIT 16(2) R.No.210, 2nd Floor D-502, Kukreja Palace Vallabh Baug Lane Matru Mandir, Extension-Ghatkopar (E) Tardeo Road Mumbai – 400 075 Mumbai – 400 007 PAN/GIR No.AAGPS4816C Appellant) .. Respondent) Asst. CIT 19(1) Vs. Shri Hemant R. Sanghavi 2nd Floor, Matru Mandir 411, Arihant Building, 4th Floor, Ahmedabad Street Tardeo Road, Mumbai – 400 007 Carnac Bunder, Mumbai – 400 009 PAN/GIR No. AAGPS4816C Appellant) .. Respondent) Assessee by Shri Yogesh A Thar Revenue by Ms.…

ACIT 25(3), NAVI MUMBAI vs. SHREE GANESH DEVELOPERS, MUMBAI

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

ITA 4470/MUM/2015[2010-11]Status: DisposedITAT Mumbai24 May 2017AY 2010-11

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 4470/Mum/2015 (Assessment Year 2010-11) ACIT 25(3) M/s. Shree Ganesh 6th Floor, C-10 Vs. Developers Pratyakshkar Bhavan 301, Krishna Kunj Bandra Kurla Complex V.L. Mehta Road Bandra East Vile Parle West Mumbai-400 51. Mumbai-400 049. (Appellant) (Respondent) PAN No.ABCFS6098P Assessee by Shri Prakash Jotwani Department by Miss Amrita Ranjan Date of Hearing 21.4.2017 Date of Pronouncement 24.5.2017 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the revenue is directed against the…

ACIT 33(1), MUMBAI vs. BALAJI CONSTRUCTION, MUMBAI

ITA 217/MUM/2015[2009-10]Status: DisposedITAT Mumbai15 Feb 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Ashwani Taneja, Accountatn Member

Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER & SHRI ASHWANI TANEJA, ACCOUNTATN MEMBER I.T.A. No. 217/Mum/2015 (Assessment Year: 2009-10) The ACIT-33 (1) Vs M/s Balaji Construction, Room No. 308, 3rd Floor, F/803, Pruthvi Classiqu, Bldg, no. C-11, Modi Park, IraniWadi, PratyakshakarBhavan, Road No. 03, BandraKurla Complex, Kandivali (W), Bandra (East), Mumbai - 400067 Mumbai- 400051 PAN : AAGFB7408P (Appellant) (Respondent) Appellant by Shri M.C. Omi Ningshen (DR) Respondent by Ms. Chandani Patel & Sh. S. Sriram Date of hearing : 02/02/2017 Date of o…

RELIGARE TECHNOVA GLOBAL SOLUTIONS LTD,NEW DELHI vs. ACIT CIR 2(1), MUMBAI

In the result, the appeal is partly allowed

ITA 245/MUM/2012[2007-08]Status: DisposedITAT Mumbai09 Dec 2016AY 2007-08

Bench: Shri Saktijit Dey, Jm & Shri N. K. Pradhan, Am

For Appellant: Shri Dhanesh Bafna & Shri RaviFor Respondent: Shri Prakash R. Mane,DR

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी शि"तिजत डे, "या"यक सद"य, एवं "ी एन के "धान, लेखा सद"य, के सम" BEFORE SHRI SAKTIJIT DEY, JM AND SHRI N. K. PRADHAN, AM आयकर अपील सं/ I.T.A. No.245/Mum/2012 ("नधा"रण वष" / Assessment Year: 2007-08) Religare Technova Global ACIT Cir 2(1),Aaykar बनाम/ Solutions Ltd. (Now known as Bhavan,M K Road, Vs. Dion Global Solutions Ltd) D3, Mumbai -20 P3B, District Centre, Saket, New Delhi-110017 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACF1917E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Shri Dhanesh Bafna & Shri Ravi Sawana, AR Department by: Shri Pr…