Devendra Motilal Kothari v. DCIT

13 Taxmann.com 15Income Tax Appellate Tribunal2011#11118 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Also reported as

136 TTJ 188

Judgments citing Devendra Motilal Kothari v. DCIT

ACIT CIR 16(1), MUMBAI vs. APURVA MAHESH SHAH, MUMBAI

The appeal of the revenue is allowed

ITA 6959/MUM/2011[2007-08]Status: DisposedITAT Mumbai29 Jun 2018AY 2007-08

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm Assistant Commissioner Of Income Sh. Apurva Mahesh Shah, 1403, Tax-16(1), Mumbai. Pleasant Palace, Narayan बिधम/ Dabholkar Road, Mumbai-400 Vs. 006. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Abbps3726K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri. Rajesh Kumar Yadav, D.RFor Respondent: Shri Apurva Shah, (
Section 143(2)Section 143(3)Section 48

…P a g e | 1 ITA No. 6956/Mum/2011 AY: 2007-08 ACIT-16(1) Vs. Sh. Apurva Mahesh Shah. IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI RAVISH SOOD, JM Assistant Commissioner of Income Sh. Apurva Mahesh Shah, 1403, Tax-16(1), Mumbai. Pleasant Palace, Narayan बिधम/ Dabholkar Road, Mumbai-400 Vs. 006. स्थामी रेखा सं./ जीआइआय सं./ PAN No. ABBPS3726K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri. Rajesh Kumar Yadav, D.R प्रत्मथी की ओय से/Respondent by : Shri Apurva Shah, (assessee in person) सुनवाई की तायीख / : 06.06.2018 Date of H…

MATEEN PYARALI DHOLKIA,MUMBAI vs. DCIT 19(3), MUMBAI

In the result, the appeal is dismissed

ITA 6950/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 May 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Mateen Pyarali Dholkia Dcit-19(3) 90, Gr. Floor, Hill Road, Opp. Vijaya Vs. Aayakar Bhavan, M.K. Bank Bandra (W), Mumbai-400050. Road, Mumbai-400020. Pan No. Abapd1241K Appellant Respondent Assessee By : Mr. Anil Thakrar, Ar Revenue By : Mr. Saurabh Kumar Rai, Dr Date Of Hearing : 17/05/2018 Date Of Pronouncement : 30/05/2018

For Appellant: Mr. Anil Thakrar, ARFor Respondent: Mr. Saurabh Kumar Rai, DR
Section 143(3)Section 48

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Mateen Pyarali Dholkia DCIT-19(3) 90, Gr. Floor, Hill Road, Opp. Vijaya Vs. Aayakar Bhavan, M.K. Bank Bandra (W), Mumbai-400050. Road, Mumbai-400020. PAN No. ABAPD1241K Appellant Respondent Assessee by : Mr. Anil Thakrar, AR Revenue by : Mr. Saurabh Kumar Rai, DR Date of Hearing : 17/05/2018 Date of pronouncement : 30/05/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appe…

NADIR A MODI,MUMBAI vs. ASST CIT 11(3), MUMBAI

In the result both the appeals filed by the assessee are hereby

ITA 4859/MUM/2012[2005-06]Status: DisposedITAT Mumbai31 Mar 2017AY 2005-06

Bench: Shri G.S.Pannu, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.2996/Mum/2010 & 4859/Mum/2012 (िनधा"रणवष" / Assessment Year: 2005-06) बनाम/ Shri Nadir A. Modi Joint Commissioner Of Office No.111, Income Tax 11(3) Vs. Prospect Chamber, Mumbai Dr. D.N.Road, Fort, Mumbai – 400 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaqpm8991C (अपीलाथ"/Appellant) (""थ" /Respondent) ..

For Appellant: Shri Firoze B. AndhyarujinaFor Respondent: Shri Pradeep Kumar Singh &
Section 142(1)Section 143(1)Section 143(2)Section 14ASection 14A(2)Section 4Section 44ASection 45

…2015 and RDA Holding & Trading Pvt. Ltd. Vs. Addl. CIT ITA No.2166/PN/2013 dated 29th October, 2014. ITA No.2996/M/10 & 4859.M.12 A.Y. 2005-06 7. However it is also argued that there are some contrary decision of the Tribunal such as Devendra Motial Kothari 136 TTJ 188 (Mum) and Pradeep Kumar Harlalka Vs. ACIT 143 TTJ 446 (Mum.) and Homi K. Bhabha Vs. ITO 48 SOT 102 (Mum.). It is also argued that where two views are possible then the view in favour of the assessee is liable to be considered in accordance with law. However, on the other hand the learned departmental representative has placed reliance on the orde…

NADIR A. MODI,MUMBAI vs. JT.CIT-11(3), MUMBAI

In the result both the appeals filed by the assessee are hereby

ITA 2996/MUM/2010[2005-06]Status: DisposedITAT Mumbai31 Mar 2017AY 2005-06

Bench: Shri G.S.Pannu, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.2996/Mum/2010 & 4859/Mum/2012 (िनधा"रणवष" / Assessment Year: 2005-06) बनाम/ Shri Nadir A. Modi Joint Commissioner Of Office No.111, Income Tax 11(3) Vs. Prospect Chamber, Mumbai Dr. D.N.Road, Fort, Mumbai – 400 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaqpm8991C (अपीलाथ"/Appellant) (""थ" /Respondent) ..

For Appellant: Shri Firoze B. AndhyarujinaFor Respondent: Shri Pradeep Kumar Singh &
Section 142(1)Section 143(1)Section 143(2)Section 14ASection 14A(2)Section 4Section 44ASection 45

…2015 and RDA Holding & Trading Pvt. Ltd. Vs. Addl. CIT ITA No.2166/PN/2013 dated 29th October, 2014. ITA No.2996/M/10 & 4859.M.12 A.Y. 2005-06 7. However it is also argued that there are some contrary decision of the Tribunal such as Devendra Motial Kothari 136 TTJ 188 (Mum) and Pradeep Kumar Harlalka Vs. ACIT 143 TTJ 446 (Mum.) and Homi K. Bhabha Vs. ITO 48 SOT 102 (Mum.). It is also argued that where two views are possible then the view in favour of the assessee is liable to be considered in accordance with law. However, on the other hand the learned departmental representative has placed reliance on the orde…

SAURASHTRA FUELS P.LTD,MUMBAI vs. DCIT CIR 3(3), MUMBAI

In the result, assessee appeal in ITA No 7274/Mum/2012 for assessment year 2009-10 is partly allowed

ITA 7273/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jun 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Respondent: Shri Ritesh Mishra(D.R.)
Section 143(2)Section 143(3)Section 14ASection 80M

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7273-74/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08 & 2009-10) Saurashtra Fuels Private Deputy Commissioner of बनाम/ Limited, C/o M/s Kucheria & Income Tax, circle 3(3) , v. Associates, 59, Jolly Maker 6 th Floor, Aayakar No.-2 Nariman Point, Bhawan, Mumbai-400 020 Mumbai-400021 "थायी लेखा सं./PAN : AAACS7271G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by Shri B.V.Jhaveri Revenue by : Shri Ri…

DR. NARENDRA D. DESAI,MUMBAI vs. ACIT CRN CIR 34, MUMBAI

In the result, all appeals of assessee are dismissed

ITA 5159/MUM/2010[2008-09]Status: DisposedITAT Mumbai11 May 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Mahavir Singh, Jm आमकय अऩीर सं./Ita No.5157 To 5159/Mum/2010 (नििाारण वषा / Assessment Year : 2006-07 To 2008-09) Dr. Narendra D. Desai, Vs. Acit, Cc-34, Mumbai Apar House, Corporate Park, Building No.5, Sion Trombay Road, Chembur, Mumbai- 400071 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aacpd 5020 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay Mehta याजस्व की ओर से /Revenue By Shri N.P.Singh : सुनवाई की तायीख / Date Of Hearing : 31/03/2016 घोषणा की तायीख/Date Of Pronouncement 11/05/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-Mumbai, For The Assessment Years 2006-07 To 2008-09, In The Matter Of Order Passed U/S.143(3) R.W.S.153A Of The Act. 2. Common Grievance Of The Assessee In All The Years Pertains To Disallowance Of Claim Of Management Fees While Computing Short Term Capital Gain U/S.48 Of The I.T.Act. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That Assessee Is An Individual, Shown Income Under The Head Short Term Capital Gain. While Computing The Same Assessee Has Claimed

For Appellant: Shri Vijay Mehta
Section 143(3)Section 48Section 55

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘फी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI MAHAVIR SINGH, JM आमकय अऩीर सं./ITA No.5157 to 5159/Mum/2010 (नििाारण वषा / Assessment Year : 2006-07 to 2008-09) Dr. Narendra D. Desai, Vs. ACIT, CC-34, Mumbai Apar House, Corporate Park, Building No.5, Sion Trombay Road, Chembur, Mumbai- 400071 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AACPD 5020 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Vijay Mehta याजस्व की ओर से /Revenue by Shri N.P.Singh : सुनवाई की तायीख / Date of Hearin…

DR. NARENDRA D. DESAI,MUMBAI vs. ACIT CRN CIR 34, MUMBAI

In the result, all appeals of assessee are dismissed

ITA 5158/MUM/2010[2007-08]Status: DisposedITAT Mumbai11 May 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Mahavir Singh, Jm आमकय अऩीर सं./Ita No.5157 To 5159/Mum/2010 (नििाारण वषा / Assessment Year : 2006-07 To 2008-09) Dr. Narendra D. Desai, Vs. Acit, Cc-34, Mumbai Apar House, Corporate Park, Building No.5, Sion Trombay Road, Chembur, Mumbai- 400071 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aacpd 5020 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay Mehta याजस्व की ओर से /Revenue By Shri N.P.Singh : सुनवाई की तायीख / Date Of Hearing : 31/03/2016 घोषणा की तायीख/Date Of Pronouncement 11/05/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-Mumbai, For The Assessment Years 2006-07 To 2008-09, In The Matter Of Order Passed U/S.143(3) R.W.S.153A Of The Act. 2. Common Grievance Of The Assessee In All The Years Pertains To Disallowance Of Claim Of Management Fees While Computing Short Term Capital Gain U/S.48 Of The I.T.Act. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That Assessee Is An Individual, Shown Income Under The Head Short Term Capital Gain. While Computing The Same Assessee Has Claimed

For Appellant: Shri Vijay Mehta
Section 143(3)Section 48Section 55

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘फी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI MAHAVIR SINGH, JM आमकय अऩीर सं./ITA No.5157 to 5159/Mum/2010 (नििाारण वषा / Assessment Year : 2006-07 to 2008-09) Dr. Narendra D. Desai, Vs. ACIT, CC-34, Mumbai Apar House, Corporate Park, Building No.5, Sion Trombay Road, Chembur, Mumbai- 400071 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AACPD 5020 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Vijay Mehta याजस्व की ओर से /Revenue by Shri N.P.Singh : सुनवाई की तायीख / Date of Hearin…

DR. NARENDRA D. DESAI,MUMBAI vs. ACIT CRN CIR 34, MUMBAI

In the result, all appeals of assessee are dismissed

ITA 5157/MUM/2010[2006-07]Status: DisposedITAT Mumbai11 May 2016AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Mahavir Singh, Jm आमकय अऩीर सं./Ita No.5157 To 5159/Mum/2010 (नििाारण वषा / Assessment Year : 2006-07 To 2008-09) Dr. Narendra D. Desai, Vs. Acit, Cc-34, Mumbai Apar House, Corporate Park, Building No.5, Sion Trombay Road, Chembur, Mumbai- 400071 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aacpd 5020 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Vijay Mehta याजस्व की ओर से /Revenue By Shri N.P.Singh : सुनवाई की तायीख / Date Of Hearing : 31/03/2016 घोषणा की तायीख/Date Of Pronouncement 11/05/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-Mumbai, For The Assessment Years 2006-07 To 2008-09, In The Matter Of Order Passed U/S.143(3) R.W.S.153A Of The Act. 2. Common Grievance Of The Assessee In All The Years Pertains To Disallowance Of Claim Of Management Fees While Computing Short Term Capital Gain U/S.48 Of The I.T.Act. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That Assessee Is An Individual, Shown Income Under The Head Short Term Capital Gain. While Computing The Same Assessee Has Claimed

For Appellant: Shri Vijay Mehta
Section 143(3)Section 48Section 55

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘फी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI MAHAVIR SINGH, JM आमकय अऩीर सं./ITA No.5157 to 5159/Mum/2010 (नििाारण वषा / Assessment Year : 2006-07 to 2008-09) Dr. Narendra D. Desai, Vs. ACIT, CC-34, Mumbai Apar House, Corporate Park, Building No.5, Sion Trombay Road, Chembur, Mumbai- 400071 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AACPD 5020 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Vijay Mehta याजस्व की ओर से /Revenue by Shri N.P.Singh : सुनवाई की तायीख / Date of Hearin…

DCIT 2(3), MUMBAI vs. CAPT. AVINASH J BATRA, MUMBAI

In the result, the appeals filed by the assessee as well as the Revenue are dismissed

ITA 7439/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Mar 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7407/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Capt. Avinash Chander Dy. Cit., Range, 2(3), बनाम/ Batra, Room No. 556, 5 Th Floor, V. C/O Kucheria & Associates Aayakar Bhavan, 59, Jolly Maker No. 2 Mumbai-400 021 Nariman Point Mumbai-400 021 "थायी लेखा सं./Pan : Aabpb3384M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Ganesh Bare (Sr.DR)
Section 10(35)Section 143(2)Section 143(3)Section 48

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7407/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Capt. Avinash Chander Dy. CIT., Range, 2(3), बनाम/ Batra, Room No. 556, 5 th floor, v. c/o Kucheria & Associates Aayakar Bhavan, 59, Jolly Maker No. 2 Mumbai-400 021 Nariman Point Mumbai-400 021 "थायी लेखा सं./PAN : AABPB3384M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 7439/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Dy. C…

CAPT. AVINASH CHANDER BATRA,MUMBAI vs. DCIT RG 2(3), MUMBAI

In the result, the appeals filed by the assessee as well as the Revenue are dismissed

ITA 7407/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Mar 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7407/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Capt. Avinash Chander Dy. Cit., Range, 2(3), बनाम/ Batra, Room No. 556, 5 Th Floor, V. C/O Kucheria & Associates Aayakar Bhavan, 59, Jolly Maker No. 2 Mumbai-400 021 Nariman Point Mumbai-400 021 "थायी लेखा सं./Pan : Aabpb3384M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Ganesh Bare (Sr.DR)
Section 10(35)Section 143(2)Section 143(3)Section 48

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7407/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Capt. Avinash Chander Dy. CIT., Range, 2(3), बनाम/ Batra, Room No. 556, 5 th floor, v. c/o Kucheria & Associates Aayakar Bhavan, 59, Jolly Maker No. 2 Mumbai-400 021 Nariman Point Mumbai-400 021 "थायी लेखा सं./PAN : AABPB3384M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 7439/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) Dy. C…