How many judgments cite Garden Silk Mills Pvt. Ltd. v. DCIT?

17 judgments on BharatTax cite Garden Silk Mills Pvt. Ltd. v. DCIT (240 ITR 628), spanning 2016 to 2025.

Garden Silk Mills Pvt. Ltd. v. DCIT

240 ITR 628High Court1999#6762 most cited

What is Garden Silk Mills Pvt. Ltd. v. DCIT authority for?

Reassessment proceedings under Section 147 initiated based on a mere change of opinion or without tangible material are invalid. The Assessing Officer must have a "reason to believe" that income has escaped assessment, supported by evidence beyond a re-evaluation of the original assessment's material.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Garden Silk Mills Pvt. Ltd. v. DCIT · Section 147 · Section 148 · reason to believe · change of opinion · tangible material · escapement of income · regular assessment · notice under section 148

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Issues it is cited on

mere change of opinion income escaping assessment change of opinion tangible material regular assessment escapement of income reason to believe notice under section 148 section 142(1)section 148 section 147 section 143

Judgments citing Garden Silk Mills Pvt. Ltd. v. DCIT

S.P. Singla Construction Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, the appeal is allowed

ITA 514/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh02 Jan 2025AY 2012-2013

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT-DR

Section 127Section 132Section 143(3)Section 147Section 148Section 148(2)Section 153Section 153A

…d to his alternative remedy vide Calcutta Discount Co. Ltd. v. ITO (1961) 41 ITR 191 (SC); Smt. Jamila Ansari v. Income-tax Department [1997] 137 CTR (All) 587 : (1997) 225 ITR 490 (All); Govind Chhapabhai Patel v. Deputy CIT (1999) 156 CTR (Guj) 353 : [1999] 240 ITR 628 (Guj) and Jindal Photo Films Ltd. v. Deputy CIT (supra) and other decisions.” 14. Similarly, Hon'ble Bombay High Court in the case of Rajshree Realtors Pvt. Ltd. (supra) has considered this issue and noted that the reasons in support of the notice issued under Section 148 of the Act does not contain even an allegation about the assessee's fail…

Hsbc Asset Management (India) Private Limited, Mumbai vs. Income Tax Officer 1(1)(2), Mumbai

In the result, ground no.1 raised by assessee is allowed and assessment order framed found to be without jurisdiction

ITA 7292/MUM/2017[2008-09]Status: DisposedITAT Mumbai29 Apr 2022AY 2008-09

Bench: Shri Rahul Chaudhary & Shri Gagan Goyalhsbc Asset Management (India) Pvt. Ltd. 3Rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 Pan: Aabch0007N ...... Appellant Vs. Ito-1(1)(2) Mumbai. ..... Respondent Appellant By : Sh. Niraj Sheth, Ar Respondent By : Sh. Tejinder Pal Singh Anand, Sr. Dr Date Of Hearing : 28/02/2022 Date Of Pronouncement : 29/04/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Cit (A)’] Vide Order Dated 13.10.2017 For The Assessment Year (Ay) 2008-09. The Assessee Has Raised The Following Grounds Of Appeal: The Following Grounds Of Appeal Are Distinct & Separate & Without Prejudice To Each Other. 1. On The Facts & In Law, The Commissioner Of Income-Tax (Appeals) - 6, Mumbai [‘Cit(A)’] Erred In Upholding The Reassessment Proceedings Under Section 148 Of The Income-Tax Act, 1961 (‘The Act’) Initiated After Four Years From The End Of Relevant Assessment Year, Without Appreciating The Fact That Assessment Under Section 143(3) Was Made & The Appellant Had Disclosed Fully & Truly All Material Facts Necessary

For Appellant: Sh. Niraj Sheth, ARFor Respondent: Sh. Tejinder Pal Singh Anand, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 148Section 37(1)Section 40A(9)

…at reopening based on mere change of opinion is bad-in-law and ab-initio void: a) CIT v. Rao Tahkur Narayan Singh (56 ITR 234) (SC) b) CIT v. BhanjiLavji (79 ITR 582) c) Garden Silk Mills Pvt. Ltd. v. DCIT (222 ITR 68) d) CIT v. Maharashtra Sugar Mills Ltd. (263 ITR 180) e) ACIT v. Champdany Industries Ltd. (95 ITD 169) (Kol) 7 (g) Reliance is also placed on the decision Delhi High Court in case of CIT Vs. Shri Atul Kumar Swami (ITA 112/2014) (TS-166-HC-2014-Del), wherein it has been held as under: “As to what constitutes valid “reasons to believe” is no longer a matter of debate. So long as the law declared i…

ACIT 3(2)(2), Mumbai vs. National Bank for Agriculature and Rural Developement, Mumbai

ITA 4277/MUM/2016[2007-08]Status: DisposedITAT Mumbai01 Dec 2021AY 2007-08

Bench: Shri Pramod Kumar () & Shri Ravish Sood () A.C.I.T-3(2)(2) National Bank For Agriculture & R. No. 674, 6Th Floor, Vs. Rural Development, Aaykar Bhavan, M.K. Road, C-24, G-Block, Bandra Kurla Mumbai -400 020 Complex,Bandra, Mumbai – 400 051 Pan No. Aaact4020G (Revenue) (Assessee) Assessee By : Shri Jehangir Mistri, Senior Advocate Revenue By : Shri Rahul Raman, Cit D.R Date Of Hearing : 16/09/2021 Date Of Pronouncement : 01/12/2021 Order Per Ravish Sood, J.M:

For Appellant: Shri Jehangir Mistri, Senior AdvocateFor Respondent: Shri Rahul Raman, CIT D.R

Section 143(3)Section 147Section 36

…the Hon'ble court has held that having second thought on the same material and omission to draw the correct legal presumption during original assessment do not warrant the imitation of a proceeding u/s. 147 of the Act. h) CIT Vs. Maharashtra Sugar Mills Ltd. (263 ITR 180) (Bom.) wherein the Hon'ble jurisdictions! High Court has held that where all the primary facts were disclosed by the assessee and that there was no failure on the part of the assessee to disclose fully and truly all the material facts, re-opening of the assessment could not be initiated u/s.148 r.w.s. 147(a) of the Act. 5.1.15 Reopening on the b…

Addl. CIT, New Delhi vs. M/S. Ircon International Ltd., New Delhi

In the result, the appeal of the Revenue is accordingly dismissed

ITA 3768/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 143(3)Section 148

…ost 1989 section 147 of the Act. Our view find support from the decision from Hon’ble Delhi High court in Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), CIT vs Usha I…

ITO 6(1)(4), Mumbai vs. Asahi Infrastructure Projects Ltd, Akola

In the result, appeal of the Revenue is dismissed

ITA 4001/MUM/2012[2003-04]Status: DisposedITAT Mumbai27 Aug 2018AY 2003-04

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Income Tax Officer -6(1)(4) Vs. M/S. Asahi Infrastructure R. No.508, 5Th Floor, Projects Ltd., Aayakar Bhavan 102, Gajanan Market, M.K. Road, Old Cotton Market Mumbai – 400 020 Akola – 444 001 Pan/Gir No. Aadca9648Q Appellant) .. Respondent)

Section 143(3)Section 146Section 147Section 148

…d proper opportunity or for not dealing with objections of iho assessee:- . . (i) Ajantha Pharma 267 ITR 250 (BOM) (ii) CIT w/s. Kelvinatorof India Ltd. 255 ITR 1 (DEL) (PB) (iii) Jindal Photo Films Ltd. 234 ITR 170 (DEL) and (iv) Maharashtra Sugar Mills Ltd. 263 ITR 180 (BOM) 5.3 The appellant has further stated that vide letter dated 10.12.2010 of the Learned Assessing Officer (Copy furnished), the Appel'ant was required to confirm its dealing with M/s. Laxmi Exports and M/s. 'Swati International during the period relevant to A.Y. 2003-04, 2004-05 and 2005-06, and produce relevant copies of bank account(s) refl…

ACIT (E) 20(3), Mumbai vs. Seema Dilip Vora, Mumbai

The appeal of the Revenue is dismissed

ITA 582/MUM/2017[2007-08]Status: DisposedITAT Mumbai13 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year:2007-08 Acit-20(3), Ms. Seema Dilip Vora, Room No.622, 71/72, Rajkamal Apartment बनाम/ Piramal Chambers, Lalbaug, Rajkamal Marg, Rajkamal Vs. Mumbai Studio, Near Gandhi Hospital, Parel, Mumbai-400012 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabpv0816C

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…1989 section 147 of the Act. Our view find support from the decision from Hon’ble Delhi High court in Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 37 Ms. Seema Dilip vora (Del.), Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), Ms. Praveen P. Bharucha vs DCIT (2012) 348 I…

DCIT 7(1)-1, Mumbai vs. Goldmohur Design & Apparel Park Ltd, Mumbai

ITA 622/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Jun 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Acit, M/S Goldmohur Design & Circle-7(1)-1, Apparel Park Ltd. बनाम/ Room No.23, Ground Floor, Goldmohur Textile Mill, Vs. Aayakar Bhavan, Dadasaheb Phalke Road, M.K. Road, Dadar (E), Mumbai-400020 Mumbai-400014 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aadcg1613M

Section 139Section 142Section 143Section 143(3)Section 147Section 148

…Act. Our view finds support from the decision from Hon’ble High Courts in following cases:- i. Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), ii. Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, iii. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), 23 M/s Goldmohur Design & Apparel Park Ltd. iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), vii. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), viii. Ms. Pr…

Baijnath Melaram, Mumbai vs. Asst CIT 14(3), Mumbai

The appeal of the assessee is allowed

ITA 7000/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Feb 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Ramt Kocharassessment Year: 2007-08 M/S. Baijnath Melaram, Acit, Range-14(3), C/O Mangaldas D. Shah & Co., बनाम/ Mumbai. 506, Lotus House, 5Th Floor, Vs. 33-A, New Marine Lines, Mumbai – 400 020 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaafb 2675 E याजस्व की ओर से / Assessee By Shri Dhirendra M. Shah - Ar यनधाारयती की ओर से / Revenue By Shri T.A. Khan - Dr ुनवाई की तायीख / Date Of Hearing : 13/02/2018 घोषणा की तायीख/Date Of Pronouncement 13/02/2018 आदेश / O R D E R Per Joginder Singh ()

Section 143(3)Section 148Section 154Section 194C

…Act. Our view finds support from the decision from Hon‟ble High Courts in following cases:- i. Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), ii. Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, iii. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), vii. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), viii. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325…

Maharashtra Stae Road Development Corporation Td, Mumbai vs. DCIT 5(2), Mumbai

ITA 4900/MUM/2011[2002-03]Status: DisposedITAT Mumbai25 Jan 2018AY 2002-03

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Years: 2002-03 Dcit-5(2), M/S Maharashtra State Road R. No.571, Development Corporation बनाम/ Aayakar Bhavan, Limited, Vs. M.K. Road, Pwd Compound, Near Mumbai-400020 Priyadarshni Park, Nepeansea Road, Mumbai-400036 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm6833C Assessment Years: 2002-03 M/S Maharashtra State Dcit-5(2), Road Development R. No.571, बनाम/ Corporation Limited, Aayakar Bhavan, Vs. Pwd Compound, Near M.K. Road, Priyadarshni Park, Mumbai-400020 Nepeansea Road, Mumbai-400036 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm6833C "नधा"रती क" ओर से / Assessee By Shri B.S. Sharma & Shri Dalpat Shah राज"व क" ओर से / Revenue By Shri Narendra Singh Janpangi-Dr

Section 139Section 142Section 143Section 147Section 148

…Act. Our view finds support from the decision from Hon’ble High Courts in following cases:- i. Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), ii. Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, iii. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), vii. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), viii. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325…

DCIT 5(2), Mumbai vs. Maharashtra State Road Development Corporation Ltd, Mumbai

ITA 4519/MUM/2011[2002-03]Status: DisposedITAT Mumbai25 Jan 2018AY 2002-03

Section 139Section 142Section 143Section 147Section 148

…Act. Our view finds support from the decision from Hon’ble High Courts in following cases:- i. Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), ii. Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, iii. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), vii. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), viii. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325…

ITO 22(3)(1), Navi Mumbai vs. Crescent Construction, Navi Mumbai

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 865/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…en under the post 1989 section 147 of the Act. Our view find support from following decisions:- a. Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), b. Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, c. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), d. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), e. Ipca Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), f. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), g. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), h. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.),…

Crescent Construction Co., Navi Mumbai vs. Asst CIT 22(3), Navi Mumbai

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 658/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

DCIT 1(2)(1), Mumbai vs. Intelnet Global Services P. Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 7428/MUM/2014[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2007-08 Dcit-1(2)(1), M/S Intelnet Global Services R. No.535, 5Th Floor, Pvt. Ltd. Intelnet Towers, बनाम/ Aayakar Bhavan, Mindspace, Malad West, Vs. M. K. Road, Mumbai-400064 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaci7387P C.O. No.99/Mum/2016 (Arising Out Of Ita No.7428/Mum/2014) Assessment Year: 2007-08 M/S Intelnet Global Services Dcit-1(2)(1), Pvt. Ltd. Intelnet Towers, R. No.535, 5Th Floor, बनाम/ Mindspace, Malad West, Aayakar Bhavan, Vs. Mumbai-400064 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaaci7387P

Section 10ASection 143(1)Section 143(2)Section 143(3)Section 147

…ost 1989 section 147 of the Act. Our view find support from the decision from Hon’ble Delhi High court in Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), Ketan B. Mehta vs ACIT 30 ITA No.7428/Mum/2013 & C.O. 99/Mum/2016 M/s Intelnet Global Services Pvt. Ltd. (2012) 346 ITR…

Asst CIT 4(3), Mumbai vs. Muimbai Stock Brokers P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed”

ITA 6369/MUM/2014[2006-07]Status: DisposedITAT Mumbai15 Nov 2016AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2006-07 Acit-4(3), M/S Mumbai Stock 6Th Floor, R. No.649, बनाम/ Brokers Pvt. Ltd. Aayakar Bhavan, R No.10A, 1St Floor, 7/10, Vs. M.K. Road, Botwala Building, Mumbai-4020 Horniman Circle, Fort, Mumbai-400023 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabcm4133A

Section 115JSection 143(3)Section 147Section 148Section 88E

Jayant Manilal Gandhy, Mumbai vs. Asst CIT Cir 16(2), Mumbai

The appeal of the assessee is allowed

ITA 4504/MUM/2014[2005-06]Status: DisposedITAT Mumbai30 May 2016AY 2005-06

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2005-06 Jayant Manilal Gandhy, Acit, Delux Apartment, Circle-16(2), बनाम/ Altamount Road, Matru Mandir Bldg. Vs. Mumbai-400026 Nana Chowk, Mumbai-400007 Pan No. Afupg3313H ("नधा"रती /Assessee) (राज"व /Revenue)

Section 143(3)Section 147Section 148Section 53ESection 54ESection 56

…under the post 1989 section 147 of the Act. Our view find support from following decisions:- a. Jindal Photo Films Ltd. vs DCIT (1998) 234 ITR 170 (Del.), b. Garden Silk Mills Pvt. Ltd. vs DCIT (1999) 151 CTR (Guj.) 533, c. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), d. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), e. Ipca Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), f. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), g. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), h. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (B…

ADIT (It)-3(1), Mumbai vs. M/S. the Hong Kong & Shahghai Banking Corporation Ltd., Mumbai

ITA 3688/MUM/2009[2000-01]Status: DisposedITAT Mumbai12 Feb 2016AY 2000-01

For Appellant: Shri Arvind SondeFor Respondent: Shri Jasbir Chauhan

Section 143(3)Section 147Section 148Section 254(1)Section 5

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, ‘एल’ खंडपीठ अिधकरण खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, , , , "याियक सद"य राम लाल नेगी "याियक सद"य "याियक सद"य "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं/.ITA No.3688/Mum/09 ,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष"/Assessment Year-2000-01 वष" आयकर आयकर…

R.P. Suvarna, Mumbai vs. CIT (33), Mumbai

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

ITA 5536/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Feb 2016AY 2006-07

Bench: Shri Joginder Singh, Assessment Year: 2006-07 Mr. R. P. Suvarna, Ito-18(3)(3), No.15, Rajanigandha Apts. Mumbai बनाम/ T.H. Kataria Marg, Mahim, Vs. Mumbai-400016 "नधा"रती / Assessee राज"व / Revenue P.A. No.Anbps3240G

Section 143(1)Section 143(3)Section 50C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2006-07 Mr. R. P. Suvarna, ITO-18(3)(3), No.15, Rajanigandha Apts. Mumbai बनाम/ T.H. Kataria Marg, Mahim, Vs. Mumbai-400016 "नधा"रती / Assessee राज"व / Revenue P.A. No.ANBPS3240G None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri V.S. Jadhav-DR सुनवाई क" तार"ख / Date of Hearing 28/01/2016 01/02/2016 आदेश क" तार"ख /Date of Order: आदेश / O R D E R The assessee is aggrieved by the impugn…