Dhakeshwari Cotton Mills Ltd. v. CIT

26 ITR 775Supreme Court of India1954#40 most cited

What is Dhakeshwari Cotton Mills Ltd. v. CIT authority for?

Corroborative evidence is essential to support evidence found on third-party premises, and an assessment cannot be based on suspicion, surmises, or conjecture.

1,061

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2007 to 2026.

Also referred to as

Dhakeshwari Cotton Mills Ltd. v. CIT · corroborative evidence · third-party premise · suspicion · surmises · conjecture · assessment · Income-tax Officer · evidence

Sections most often in play

Section 143(3)Section 132Section 68Section 153CSection 153ASection 132(4)Section 115BBESection 142(1)

Issues it is cited on

section 23(3)circular tradingsection 132(4a)dumb documentssection 292crejection of books of accountloose paperssection 145(3)documents seizedsection 34section 145on-money

Judgments citing Dhakeshwari Cotton Mills Ltd. v. CIT

ACIT 9(3), Mumbai vs. Vital Healthcare P.Ltd, Mumbai

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

ITA 3890/MUM/2010[2006-07]Status: DisposedITAT Mumbai25 May 2016AY 2006-07

Bench: Shri Jason P. Boaz, Am & Shri Sandeep Gosain, Jm Dy.Commissioner Of Income- Vs. M/S. Vital Healthcare P. Tax-9(3) Ltd. 2Nd 5/6, Shreyas Building, 2Nd Floor, Room No.229, Aayakar Bhavan, M.K. Road, Hasnabad Lane, Mumbai 400 020. Santacruz (W), Mumbai-400 054. Pan: Aaacv 4682N Appellant .. Respondent

Section 133(6)Section 143(1)Section 143(3)Section 145(3)Section 271

…Vital Healthcare P. Ltd. well-settled that in a best judgement assessment there is always a certain degree of guess work. Even then the AO has to make an honest and fair estimate of the income [see Dhakeshwari Cotton Mills Ltd. v. Commissioner of Income-tax, 26 ITR 775 (SC)]. However, the estimation made here lacks substance and reflects only imagination and conjectures on the part of the AO. The AO has acted totally arbitrarily in estimating the gross profit. There is no force in the addition made of Rs.54,45,485 to the gross profit declared by the appellant. I, therefore, delete the same. The issue is decided…

DCIT, New Delhi vs. Shri S.K. Sethi, New Delhi

In the result, the appeal of the Revenue is jettisoned

ITA 1440/DEL/2010[2003-04]Status: DisposedITAT Delhi29 Apr 2016AY 2003-04

Bench: Shri Chandra Mohan Garg & Shri O.P. Kant

For Appellant: Shri L.N. Malik, CAFor Respondent: Ms. Anima Bernwal Sr. DR
Section 143(3)

…addition/disallowance can be made on suspicion, surmises and conjectures as held by Hon’ble Supreme Court in the following cases. a) Dhirajlal Girdharilal v CIT 26 ITR 736 b) Omar Salay Mohammed Sait v CIT 37 ITR 151 c) Dhakeshwari Cotton Mills Ltd. v CIT 26 ITR 775 d) Lalchand Bhagat Ambica Ram v CIT 37 ITR 288 15.7 In the case of Acchyalal Shaw v. ITO (2009) 30 SOT 44 (Kol.) (URO), the Hon’ble ITAT observed as under: “Suspicion cannot replace evidential document. Simple argument or allegation of manipulation is not sufficient without proper evidence.” 15.8 I am in full agreement with the contentions of…

Ascendas (India) Private Limited, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 1255/CHNY/2015[2005-06]Status: DisposedITAT Chennai28 Apr 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.1255/Mds/2015 "नधा"रण वष" /Assessment Year : 2005-2006. M/S. Ascendas (India) Private Ltd, Vs. The Assistant Commissioner Of Ist Floor, International Techpark, Income Tax, Pinnacle Building, Corporate Circle I(1) Taramani Road, Taramani, Chennai 600 034. Chennai 600 113. [Pan Aaacj 9055H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Raghunathan Sampath, AdvFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 143(1)Section 143(2)Section 143(3)

…tc. (1967( 65 ITR 271(SC) (h) CIT vs. Dhanrajgirji Raja Narasingirji (1973) 91 ITR 544 (SC) (i) CIT vs. A. Raman & Co (1968) 67 ITR 11 (SC) (j) Sri Ramalinga Choodambikai Mills Ltd vs. CIT (1955) 28 ITR 952 (Mad) (k) Dhakesari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (SC) (l) Gargi Din Jwala Prasad vs. CIT (1974) 96 ITR 97 (All)’’ The ld. Commissioner of Income Tax (Appeals) considered the submissions and confirmed the order of Assessing Officer and observed at para 4.2 of his order as under:- ‘’4.2 I have carefully considered the facts of the ITA No.1255/Mds/2015. :- 6 -: case and the submissions of the l…

Morgan Ventures Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal stands allowed

ITA 1176/DEL/2014[2008-09]Status: DisposedITAT Delhi26 Apr 2016AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Smt. Beena Pillai

Section 143(2)

…unt in black from other parties. He submitted that the assessing officer has made this addition entirely on guess work. The Ld. AR placed his reliance upon the decisions of Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills Ltd.,Vs. CIT reported in 26 ITR 775 and the decision of Hon’ble jurisdictional High Court in the case of CIT vs. Kulwant Rai reported in 291 ITR 36. 7. On the contrary the Ld.DR relied upon the orders of the authorities below. The Ld.DR placed his reliance on the judgment of Andhra Pradesh High Court in the case of Rajnik and Co. Vs. ACIT reported in 251 ITR 561. 8. We have produce…

Commissioner of Income Tax Delhi-XI vs. Indian National Congress/All India Congress Committee

ITA/145/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…made such an estimation of income. It is further stated that estimation is possible even under Section 143(3) of the Act. Reliance was placed on the decisions in Seth Gunmukh Singh v CIT [1944] 12 ITR 393 (Lahore) and Dhakeshwari Cotton Mills v CIT [1954] 26 ITR 775 (SC). It was submitted that this kind of a defect is curable under Section 292B of the Act. It was submitted that in the facts of the case since the INC failed to comply with the terms of notice under Section 142(1) of the Act, it was open to the AO to make a best ITA Nos. 145/2001 & 180/2001 Page 58 of 71 judgment ass…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA/180/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…made such an estimation of income. It is further stated that estimation is possible even under Section 143(3) of the Act. Reliance was placed on the decisions in Seth Gunmukh Singh v CIT [1944] 12 ITR 393 (Lahore) and Dhakeshwari Cotton Mills v CIT [1954] 26 ITR 775 (SC). It was submitted that this kind of a defect is curable under Section 292B of the Act. It was submitted that in the facts of the case since the INC failed to comply with the terms of notice under Section 142(1) of the Act, it was open to the AO to make a best ITA Nos. 145/2001 & 180/2001 Page 58 of 71 judgment ass…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA - 180 / 2001HC Delhi23 Mar 2016
Section 139Section 13A

…made such an estimation of income. It is further stated that estimation is possible even under Section 143(3) of the Act. Reliance was placed on the decisions in Seth Gunmukh Singh v CIT [1944] 12 ITR 393 (Lahore) and Dhakeshwari Cotton Mills v CIT [1954] 26 ITR 775 (SC). It was submitted that this kind of a defect is curable under Section 292B of the Act. It was submitted that in the facts of the case since the INC failed to comply with the terms of notice under Section 142(1) of the Act, it was open to the AO to make a best 2016:DHC:2463-DB ITA Nos. 145/2001 & 180/2001 Page 58 of…

ACIT, New Delhi vs. M/S. Vip Growth Fund Pvt. Ltd., New Delhi

In the result, the Revenue’s Appeal stands dismissed

ITA 5153/DEL/2011[2003-04]Status: DisposedITAT Delhi04 Mar 2016AY 2003-04

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2003-04 Assistant Commissioner Of Income Tax Vs. M/S Vip Gorwth Fund Pvt. Ltd. Circle 17(1), New Delhi 208, 4855/24, Ansar Road, Daryaganj, New Delhi – 110 002 (Pan:Aaacv2851M) (Appellant) (Respondent)

For Appellant: Sh. R.C. Roy, AdvocateFor Respondent: Sh. V.R. Sonbhadra, Sr. DR
Section 143(3)Section 148Section 68

…and bank accounts maintained by the assessee. 16. It is settled principle of law that no addition / disallowance can be made on suspicion, surmises and conjectures as held by the Hon'ble Supreme Court in the following cases. a) Dhirajlal Girdharilal v CIT 26 ITR 775 b) Omar Salay Mohammed Sait v CIT 37 ITR 151 c) Dhakeshwari Cotton Mills Ltd. v CIT 26 ITR 775 d) Lalchand Bhagat Ambica Ram v CIT 37 ITR 288 17. In the case of Acchyalal Shaw v. ITO (2009) 30 SOT 44 (Kol.) (URO), the Hon'ble ITAT observed as under: 11 "Suspicion cannot replace evidential document. Simple argument or allegation of manipulation i…

D.C.I.T CC - Xx, Kolkata vs. M/S Todays Writting Products Ltd, Kolkata

In the result the appeal by the revenue is dismissed

ITA 1166/KOL/2013[2008-09]Status: DisposedITAT Kolkata02 Mar 2016AY 2008-09

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2008-09

For Appellant: Smt. Ranu Biswas, JCIT, Sr.DRFor Respondent: Shri Robin Maheshwari, ACA
Section 145(3)Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM ] Assessment Year : 2008-09 D. C.I.T., Central Circle-XX, -versus- M/s.Todays Writing Products Ltd. Kolkata Kolkata (PAN:AABCT1487E) (Appellant) (Respondent) For the Appellant: Smt. Ranu Biswas, JCIT, Sr.DR For the Respondent: Shri Robin Maheshwari, ACA Date of Hearing : 04.02.2016. Date of Pronouncement : 02.03.2016. ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Revenue against the order dated 16.01.2013 of CIT(A)-Central-III, Kolkata relating to A.Y.2008-09. 2. Ground Nos.1 and…

Bhanuben Danji Shah, Mumbai vs. ACIT Cir 23(2), Mumbai

In the result, the assessee’s appeal is dismissed

ITA 1735/MUM/2012[2004-05]Status: DisposedITAT Mumbai24 Feb 2016AY 2004-05

Bench: Shri Joginder Singh, Jm & Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. No. 1735/Mum/2012 ("नधा"रण वष" / Assessment Year: 2004-05) Bhanuben Danji Shah Asst. Cit-23(2), बनाम/ E/31, Konark Indraprasth, Mumbai 11Th Floor, Jain Mandir Road, Vs. Mulund (W), Mumbai – 400 080 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Amrps 1215 L (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Prakash L. Pathade सुनवाई क" तार"ख / : 16.02.2016 Date Of Hearing घोषणा क" तार"ख / : 24.02.2016 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: This Is An Appeal By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)-11, Mumbai (‘Cit(A)’ For Short) Dated 26.12.2011, Partly Allowing The Assessee’S Appeal Contesting Its Assessment U/S.143(3) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) For The Assessment Year (A.Y.) 2004-05 Vide Order Dated 21.12.2006. 2. None Appeared For & On Behalf Of The Assessee-Appellant When The Appeal Was Called Out For Hearing, Nor Any Adjournment Application Stands Received. This, Despite The Hearing Having Been Adjourned For Today Instant At The Request Of The Assessee’S Counsel, Shri Mukul J. Vora (Vide His Letter Dated 22.7.2015/Copy On Record). It Was 2 Bhanuben Danji Shah Vs. Asst. Cit Noted That On Earlier Occasions As Well, The Appellant Has Sought For & Been Granted Adjournment Of Hearing. The Appeal, Filed In 2012, Is Pending Since Long. It Was Under The Circumstances Only Considered It Proper That The Matter To Be Proceeded With & The Appeal Decided After Hearing The Party Before Us & Considering The Material On Record.

For Appellant: NoneFor Respondent: Shri Prakash L. Pathade
Section 133Section 143(3)Section 68

…hority is not fettered or bound by the technical rules of evidence contained in the Evidence Act (CIT vs. East Coast Commercial Co. Ltd. [1967] 63 ITR 449 (SC); C. Vasantlal & Co. vs. CIT [1962] 45 ITR 206 (SC); and Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (SC)). The Revenue is not required to prove its case with mathematical precision in-as-much as absolute certainty in the matter of human affairs cannot be predicated, and the law accepts probability as a working substitute for the purpose of assessment under the Act. The same represents trite law. The law does not require one to prove an impossibl…

Shivhari Agarwal, Mumbai vs. ACIT 12(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5637/MUM/2011[2008-09]Status: DisposedITAT Mumbai08 Feb 2016AY 2008-09

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आयकर अपील सं./I.T.A. No. 5637/Mum/2011 ("नधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri J. Saravanan
Section 143(2)Section 271(1)(c)

…f doing further verification chose to reject the renovation cost giving flimsy reasons for same. The ld AR also cited some decisions namely:- (i) ITO Vs Late Shri Hirendra Singh Baccha Singh ITA No 4635 & 4636/M/2011 (ii) Dhakeswari Cotton Mills Ltd Vs CIT 26 ITR 775 (iii) CIT Vs Spencer & Co Ltd 359 ITR 644(Mad) (iv)JCIT Vs Raj kumar Aggarwal & Sons 95IIJ315 (Del ITAT) 5 Shivhari Agarwal, Vs. ACIT (v) ITO Vs Lalitaben B. Kapadia 115 IIJ 938 Mum ITAT. The ld Counsel eventually prayed for allowing the appeal of the assessee as the action of both the authorities were just based on suspicion, conjectures and…

Exide Industries Limited, Kolkata vs. Addl. CIT, Range - 1, Kolkata

In the result, the appeal of the assessee for A

ITA 189/KOL/2007[2003-04]Status: DisposedITAT Kolkata20 Jan 2016AY 2003-04

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 40Section 90(2)

…I.T.A. No. 189/KOL./2007 Assessment year: 2003-2004 & I.T.A. No. 1414/KOL/2007 Assessment Year : 2004-2005 Page 1 of 22 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 189/KOL/ 2007 Assessment Year: 2003-2004 Exide Industries Limited,........................................................Appellant 59E, Chowringhee Road, Kolkata-700 020 [PAN : AAACE 6641 E] -Vs.- Additional Commissioner of Income Tax,.............................Respondent Range-I, Kolkata, Aayakar Bhawan, P-7, Chowringhee S…

ACIT, New Delhi vs. M/S. Wings Pharamaceuticals (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 963/DEL/2012[2005-06]Status: DisposedITAT Delhi19 Jan 2016AY 2005-06

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Ravi Jain, CIT/DRFor Respondent: Sh. Ved Jain, FCA
Section 132Section 133ASection 14Section 14ASection 153A

…l element in these expenses cannot be ruled out. No expenditure is pointed out of inadmissible nature. The disallowance on mere suspicion and estimate is not sustainable in view of the decisions of Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills 26 ITR 775 and Sayaji Iron & engineering Co. vs. CIT 253 ITR 749, wherein it has been held that no disallowance is called for on account of personnel use of vehicle/telephone by the directors/officials in the hands of a company. We, therefore, do not find any justification to interfere with the order of the ld. CIT(A) on this count. Accordingly, ground raise…

The Commissioner of Income Tax vs. M/S Wipro Ge Medical Systems Ltd

Appeal is partly allowed

ITA/902/2008HC Karnataka19 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 10ASection 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY 2016 PRESENT THE HON’BLE MR.JUSTICE N K PATIL AND THE HON’BLE MRS.JUSTICE S SUJATHA ITA No.902/2008 BETWEEN: 1. Commissioner of Income-tax Central Circle C R Building, Queens Road Bangalore 2. The Deputy Commissioner of Income-Tax Central Circle-1(3) C R Building, Queens Road Bangalore ….Appellants (By Sri. K.V.Aravind, Advocate ) AND M/s. Wipro GE Medical System Ltd., Plot No.4, Kadugodi Plantation Industrial Area Sadaramangala Bangalore-560067. ….Respondent (By…

Garima Tradelink P.Ltd, Thane vs. Asst CIT Cir 2, Thane

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 3175/MUM/2014[2007-08]Status: DisposedITAT Mumbai15 Jan 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri R.S. KhandelwalFor Respondent: Shri B.B. RAjendra Prasad
Section 133(6)

…d parties are not genuine the addition made on account of disallowance of loss claimed on mere presumption and surmises is not sustainable. For such proposition, he relied upon the following decisions:– i. Gujarat Gas Financial Services Ltd. v/s ACIT, [2013] 26 ITR 775 (Ahd.) ii. Jyotirindra Narain Sinha Choudhury v/s CIT, [1953] 31 ITR 20 (Cal.) 6. The learned Departmental Representative preferred to rely upon the order of the learned Commissioner (Appeals). 7. We have considered the submissions of the parties and perused the material available on record. On a perusal of the assessment order, it is very clear…

Nisha B Patra, Mumbai vs. Asst CIT Cen Cir 18 & 19, Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 1270/MUM/2011[2007-08]Status: DisposedITAT Mumbai06 Jan 2016AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Amit Shukla, Jm आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner Of Income 302, Pinnacle Tower, Tax Central Circle 18 & 19, Vs. 3Rd & 9Th Floor, Tps-Iii, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner Of Chaturbhuj T Batra, Income Tax- 302, Pinnacle Tower, Vs. 3Rd Floor, 9Th Road, Tps-Iii, Central Circle 18 & 19, Khar (W), Room No.401, Mumbai-400052 4Th Floor, Aayakar Bhavan, M K Road, Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan. :Aabpb3512F

Section 132

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMIT SHUKLA, JM आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner of Income 302, Pinnacle Tower, Tax Central Circle 18 and 19, Vs. 3rd & 9th floor, TPS-III, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner of Chaturbhuj T Batra, Income Tax- 3…

Karan P. Batra, Mumbai vs. ACIT Cen Cir 18 & 19, Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 1115/MUM/2011[2004-05]Status: DisposedITAT Mumbai06 Jan 2016AY 2004-05

Bench: S/Shri B.R.Baskaran, Am & Amit Shukla, Jm आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner Of Income 302, Pinnacle Tower, Tax Central Circle 18 & 19, Vs. 3Rd & 9Th Floor, Tps-Iii, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner Of Chaturbhuj T Batra, Income Tax- 302, Pinnacle Tower, Vs. 3Rd Floor, 9Th Road, Tps-Iii, Central Circle 18 & 19, Khar (W), Room No.401, Mumbai-400052 4Th Floor, Aayakar Bhavan, M K Road, Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan. :Aabpb3512F

Section 132

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMIT SHUKLA, JM आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner of Income 302, Pinnacle Tower, Tax Central Circle 18 and 19, Vs. 3rd & 9th floor, TPS-III, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner of Chaturbhuj T Batra, Income Tax- 3…

Premkumar T Batra, Mumbai vs. ACIT Cen Cir 18 & 19, Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 8438/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 Jan 2016AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Amit Shukla, Jm आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner Of Income 302, Pinnacle Tower, Tax Central Circle 18 & 19, Vs. 3Rd & 9Th Floor, Tps-Iii, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner Of Chaturbhuj T Batra, Income Tax- 302, Pinnacle Tower, Vs. 3Rd Floor, 9Th Road, Tps-Iii, Central Circle 18 & 19, Khar (W), Room No.401, Mumbai-400052 4Th Floor, Aayakar Bhavan, M K Road, Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan. :Aabpb3512F

Section 132

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMIT SHUKLA, JM आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner of Income 302, Pinnacle Tower, Tax Central Circle 18 and 19, Vs. 3rd & 9th floor, TPS-III, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner of Chaturbhuj T Batra, Income Tax- 3…

ACIT Cen Cir 18 & 19, Mumbai vs. Chaturbhuj T. Batra, Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 8157/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 Jan 2016AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Amit Shukla, Jm आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner Of Income 302, Pinnacle Tower, Tax Central Circle 18 & 19, Vs. 3Rd & 9Th Floor, Tps-Iii, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner Of Chaturbhuj T Batra, Income Tax- 302, Pinnacle Tower, Vs. 3Rd Floor, 9Th Road, Tps-Iii, Central Circle 18 & 19, Khar (W), Room No.401, Mumbai-400052 4Th Floor, Aayakar Bhavan, M K Road, Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan. :Aabpb3512F

Section 132

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMIT SHUKLA, JM आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner of Income 302, Pinnacle Tower, Tax Central Circle 18 and 19, Vs. 3rd & 9th floor, TPS-III, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner of Chaturbhuj T Batra, Income Tax- 3…

Asst CIT Cen Cir 18 & 19, Mumbai vs. Varshan Batra, Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 8130/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 Jan 2016AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Amit Shukla, Jm आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner Of Income 302, Pinnacle Tower, Tax Central Circle 18 & 19, Vs. 3Rd & 9Th Floor, Tps-Iii, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner Of Chaturbhuj T Batra, Income Tax- 302, Pinnacle Tower, Vs. 3Rd Floor, 9Th Road, Tps-Iii, Central Circle 18 & 19, Khar (W), Room No.401, Mumbai-400052 4Th Floor, Aayakar Bhavan, M K Road, Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan. :Aabpb3512F

Section 132

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMIT SHUKLA, JM आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner of Income 302, Pinnacle Tower, Tax Central Circle 18 and 19, Vs. 3rd & 9th floor, TPS-III, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner of Chaturbhuj T Batra, Income Tax- 3…