Gurinder Singh Bawa v. DCIT

28 Taxmann.com 328Income Tax Appellate Tribunal2012#1142 most cited
99

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Gurinder Singh Bawa v. DCIT · section 132(4) statement · retracted statement · search and seizure assessment · section 153A · panchnama · evidentiary value · unexplained income · section 69B · 28 Taxmann.com 328

Also reported as

150 ITD 40

Sections most often in play

Section 132Section 148Section 153ASection 132(1)Section 132(3)Section 132(4)Section 132ASection 133(6)

Issues it is cited on

section 69dsection 114section 158bbpanchnamasection 158bcretracted statementstatement under section 132(4)section 153a(1)section 132(1)section 158share application moneysection 69b

Judgments citing Gurinder Singh Bawa v. DCIT

Govindbhai Tribhuvandas Patel, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-5(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7329/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Alkesh Patel (Prop. of M/S Umiya Gems), Mumbai vs. Income Tax 19(1)(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7325/MUM/2018[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Ruchi Acroni Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 7(2), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 824/MUM/2018[2012-13]Status: DisposedITAT Mumbai21 Oct 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.824 /Mum/2018 (A.Y. 2012-13) Ruchi Acroni Industries Vs. Dcit,Cc-7(2) Ltd., 611, Tulsiani Room No. 655, 6 Th Floor, Chambers, Nariman Aaykar Bhavan, Point, Mumbai – 21 Mumbai 20 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr6534R Appellant .. Respondent Appellant By : Bhupendra Shah Respondent By : Ajay Chandra Date Of Hearing 12.10.2022 Date Of Pronouncement 21.10.2022 आदेश / O R D E R Per Amarjit Singh (Am):

For Appellant: Bhupendra ShahFor Respondent: Ajay Chandra
Section 132(1)Section 143(3)Section 234ASection 271(1)(c)

…n the following judicial pronouncements: “i. Sinhgad Technical Education Society 397 ITR 344 (SC) ii. Murli Agro Products ltd. 49 taxmann.com 172 (Bombay) iii. Continental Warehousing Corporation (Nhava Sheva) ltd. 374 ITR 645 (Bombay) iv. Gurinder Singh Bawa 150 ITD 40 (Mumbai Trib)” On the other hand, the ld. D.R supported the order of lower authorities. 5. During the course of assessment proceedings the A.O. noticed that assessee had shown agricultural income of Rs.32.09 lacs compared to agricultural income of Rs.5,11,686/- shown in the preceding year. The A.O has not agreed with the explanation of the assess…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7090/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2022AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7089/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

R. Kantilal & Co., Mumbai vs. DCIT, CC-61(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7088/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT CC -5(1), Mumbai vs. M/S. R. Kantilal & Company, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6779/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT CC -5(1), Mumbai vs. M/S. R. Kantilal & Company, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6778/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC - 5(1), Mumbai vs. Parag Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6773/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC - 5(1), Mumbai vs. Parag Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6772/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC- 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6761/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Sept 2022AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6759/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 Sept 2022AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC- 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6757/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT CC 8(1), Mumbai vs. Shri. Suresh Gurubuxsing Wadhwa, Navi Mumbai

In the result, all the appeals filed by the Revenue stand dismissed

ITA 78/MUM/2020[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

For Appellant: Mani JainFor Respondent: Amol B. Kirtane
Section 132Section 132(4)Section 153Section 68

…3 Appeals DCIT, CC8(1) VS. Shri Suresh Gurbuxsing Wadhwa 1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 78 to 80/Mum/2020 (A.Ys. 2012-13 to 2014-15) DCIT, CC-8(1) Vs. Shri Suresh Gurbuxsing Room No. 656, 6th Floor, Wadhwa, Sai Sharan Aayakar Bhavan, Bunglow, Plot No. 132, M.K. Road, Sector-8 ,Vashi, Mumbai – 400 020 Navi Mumbai - 400703 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAPW0812A Revenue .. Assessee Assessee by : Mani Jain Revenue by : Amol B. Kirtane Date of Hearing 31.03.2022 Date of Pronounceme…

DCIT, CC- 8 (1), Mumbai vs. Surinder Anantram Sabhlok, Mumbai

In the result, all the appeals filed by the Revenue stand dismissed

ITA 56/MUM/2020[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

For Appellant: Mani JainFor Respondent: B.K. Bagchi &
Section 132Section 132(4)Section 68

…5 Appeals DCIT, CC-8(1) Vs. Shri Surinder Anantram Sabhlok 1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 56 & 57/Mum/2020 (A.Ys. 2011-12 & 2012-13) DCIT, CC-8(1) Vs. Shri Surinder Anantram Room No. 656, 6th Floor, Sabhlok, 606, Navin Aayakar Bhavan, Shree Mangal CHS, M.K. Road, Sector 17, Vashi, Mumbai – 400 020 Navi Mumbai - 400705 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABYPS6162L Revenue .. Assessee ITA Nos. 54 & 55/Mum/2020 (A.Ys. 2011-12 & 2012-13) DCIT, CC-8(1) Vs. Smt. Renu Surinder Room No. 656, 6t…

Rail Road Constructions Private Limited, Orissa vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 492/HYD/2021[2012-13]Status: DisposedITAT Hyderabad05 May 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 491 & 492/Hyd/2021 Assessment Years: 2011-12 & 2012-13 Rail Road Constructions Vs. Dy. Commissioner of Pvt. Ltd., Orissa. Income-tax, Central Circle – 1(3), PAN – AABCR 8191D Hyderabad. Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri T. Sunil Goutam Date of hearing: 26/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are directed against CIT(A) – 11, Hyderabad’s separate orde…

Rail Road Constructions Private Limited, Orissa vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 491/HYD/2021[2011-12]Status: DisposedITAT Hyderabad05 May 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 491 & 492/Hyd/2021 Assessment Years: 2011-12 & 2012-13 Rail Road Constructions Vs. Dy. Commissioner of Pvt. Ltd., Orissa. Income-tax, Central Circle – 1(3), PAN – AABCR 8191D Hyderabad. Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri T. Sunil Goutam Date of hearing: 26/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are directed against CIT(A) – 11, Hyderabad’s separate orde…

DCIT, CC-5(4), Mumbai vs. Shri Rajenderkumar Miglani, Mumbai

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

ITA 2925/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Apr 2022AY 2010-11

Bench: Shri Amarjit Singh, Jm & S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit, Central Circle-5(4) बिधम/ Rajindrakumar Miglani Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Air India Building, Nariman Road, Carnac Bunder, Point, Mumbai-400021. Mumbai-400009. & Cross Objection No.20/Mum/2021 आयकर अपील सं/ I.T.A. No. 2925/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajindrakumar Miglani बिधम/ Dcit, Central Circle-5(4) Room No.1927, 19Th Floor, Uttam House, 69, P „Dmello Vs. Road, Carnac Bunder, Air India Building, Nariman Mumbai-400009. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpm7288D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Sanjeev Kashyp (Dr) Assessee By: Shri K Shivaram & Rahul Hakani सुनवाई की तारीख / Date Of Hearing: 30/03/2022 घोषणा की तारीख /Date Of Pronouncement: 25/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 25.02.2019 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. C.O. No.20/Mum2021 A.Y.2010-11

For Appellant: Shri K Shivaram & Rahul HakaniFor Respondent: Shri Sanjeev Kashyp (DR)
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…ned finality. The AO loses jurisdiction to verify the return of income. Since no assessment would be pending there would be no abatement of any proceedings. The appellant also relied on the subsequent decision of the Mumbai ITAT in Gurinder Singh Bawa vs DCYP 150 ITD 40. It was contended that in this decision the Hon'ble ITAT has held that where the assessment is completed under summary scheme u/s 143(1) and time limit for issue of notice u/s 143(2) has expired on the date of search. There was no question of abatement of assessment proceeding and, therefore, addition could be made only on the basis of incriminati…

DCIT, CC- 1 (2), Mumbai vs. Starlog Enterprises Ltd.(Formerly Known Abg Infralogistics Ltd.), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 502/MUM/2019[2005-06]Status: DisposedITAT Mumbai20 May 2020AY 2005-06

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No’s.502 & 503/Mum/2019 (Assessment Years: 2005-06 & 2006-07) DCIT,Central Circle-1(2) Vs. Starlog Enterprises Ltd. 906, 9th Floor (formerly known ABG Pratishtha Bhavan Infralogistics Ltd.) 5th Floor, Old CGO Bldg.,(Annexe) M.K.Road Bhupati chambers, 13 Mumbai-400 020 Mathew Road, Opera House Mumbai-400 004 PAN/GIR No.AAACA3293L (Appellant) .. (Respondent) Assessee by None Revenue by Ms.Anupama D.Shukla, DR Date of Hearing 27/02/2020 Date of Pronouncement 20/05/2020 आदे…

Pooja Gandhi, Navi Mumbai vs. ACIT, Central Circle-45, Mumbai

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

ITA 2037/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Jan 2020AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2037/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2009-10) Smt. Pooja Gandhi बिधम/ Acit, Central Circle-45 A/303, Balaji Gardens, Aayakar Bhavan, Mumbai- Vs. Sector-11, Koparkhairne, 400020. New Mumbai-400709. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpa1069Q (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Gaurav Kabra Revenue By: Shri V. Sreekar (Dr) सुनवाई की तारीख / Date Of Hearing: 13/01/2020 घोषणा की तारीख /Date Of Pronouncement: 29/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 25.01.2018 Passed By The Commissioner Of Income Tax (Appeals) - 48, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009- 10. 2. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Gaurav KabraFor Respondent: Shri V. Sreekar (DR)
Section 132Section 139Section 139(1)Section 143(2)Section 147Section 148Section 149Section 151Section 153Section 153A

…ion that arises is as to when and how an assessment should be considered as pending as on the date of initiation of search. In this regard, I may refer to the decision rendered by the Mumbai bench of Tribunal in the case of Gurinder Singh Bawa Vs. DCIT (2014)(150 ITD 40), wherein the Tribunal has observed that after the expiry of time limit prescribed for issuing notice u/s 143(2) of the Act, the assessment cannot be considered to be pending if no notice under that section was issued. Under the scheme of the Act, after filing of return of income, the assessing officer can assume jurisdiction to assess the income…