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

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Welspun Corp Ltd, Mumbai

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5722/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s Welspun Corp Ltd. Vs. DCIT,Central Circle-22 Room No.465, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 PAN/GIR No.AAACW0744L (Appellant) .. (Respondent) & DCIT,Central Circle-3(3) Vs. M/s Welspun Corp Ltd. Room No.401, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 PAN/GI…

Welspun Corp Ltd, Mumbai vs. DCIT Cen Cir 22, Mumbai

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5370/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s Welspun Corp Ltd. Vs. DCIT,Central Circle-22 Room No.465, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 PAN/GIR No.AAACW0744L (Appellant) .. (Respondent) & DCIT,Central Circle-3(3) Vs. M/s Welspun Corp Ltd. Room No.401, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 PAN/GI…

M/S.Geetanjali Space Private Limited, Mumbai vs. Dy. CIT CC-1(1), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 782/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Dilip Lakhani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Geetanjali Space Dy. CIT CC-1(1), Pvt. Ltd., Room No.903, B-47, Shakti Dhara 9th Floor, Society, Vs. Pratishtha Bhavan, Colony Road, M.K. Road, Bapu Nagar, Ahmedabad, Mumbai - 400020 Gujarat – 382 350 PAN: AADCG2733L (Appellant) (Respondent) Assessment Year: 2010-11 Dy. CIT, M/s. Geetanjali Space Central Circle -1(1), Pvt. Ltd., Room No.903, 9th Floor, B-47, Shakti Dhara Pratishtha Bhavan, Vs. Society, Old C.G.O. Bldg. (Annexe) Colony R…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1010/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jun 2018AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.Nos. 1008, 1009 & 1010/MUM/2016 (A.Ys: 2005-06 , 2006-07 & 2007-08) M/s. Abhishek Enterprises v. Dy. Commissioner of Income 66, Mahaavir Center, Tax, Central Circle-1, Plot No. 77, Sector – 17, Thane Vashi, Navi Mumbai – 400 703 PAN No: AAJFA 8641 E (Appellant) (Respondent) Assessee by : Shri Prateek Jain Revenue by : Shri Anadi Varma Date of Hearing : 06.03.2018 Date of Pronouncement : 04.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appe…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1009/MUM/2016[2006-07]Status: DisposedITAT Mumbai04 Jun 2018AY 2006-07

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.Nos. 1008, 1009 & 1010/MUM/2016 (A.Ys: 2005-06 , 2006-07 & 2007-08) M/s. Abhishek Enterprises v. Dy. Commissioner of Income 66, Mahaavir Center, Tax, Central Circle-1, Plot No. 77, Sector – 17, Thane Vashi, Navi Mumbai – 400 703 PAN No: AAJFA 8641 E (Appellant) (Respondent) Assessee by : Shri Prateek Jain Revenue by : Shri Anadi Varma Date of Hearing : 06.03.2018 Date of Pronouncement : 04.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appe…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1008/MUM/2016[2005-06]Status: DisposedITAT Mumbai04 Jun 2018AY 2005-06

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.Nos. 1008, 1009 & 1010/MUM/2016 (A.Ys: 2005-06 , 2006-07 & 2007-08) M/s. Abhishek Enterprises v. Dy. Commissioner of Income 66, Mahaavir Center, Tax, Central Circle-1, Plot No. 77, Sector – 17, Thane Vashi, Navi Mumbai – 400 703 PAN No: AAJFA 8641 E (Appellant) (Respondent) Assessee by : Shri Prateek Jain Revenue by : Shri Anadi Varma Date of Hearing : 06.03.2018 Date of Pronouncement : 04.06.2018 O R D E R PER C.N. PRASAD (JM) 1. These three appe…

Kanji Pitamber & Co., Mumbai vs. DCIT CC 40, Mumbai

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

ITA 467/MUM/2015[2009-10]Status: DisposedITAT Mumbai14 May 2018AY 2009-10

Bench: Shri C.N. Prasad & Shri Rajesh Kumar

For Appellant: Shri Rahul K. Hakani, A.RFor Respondent: Shri Anadi Varma, D.R
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 234BSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.467 & 468/M/2015 Assessment Years: 2009-10 & 2010-11 M/s. Kanji Pitamber & DCIT Range-7(1), Co., Old Range DCIT CC-40, 653, 6th Floor, 40, Ground Floor, Hashim Building, Vs. Aayakar Bhavan, Veer Nariman Road, M.K. Road, Fort, Mumbai - 400020 Mumbai- 400 020 PAN: AAFFK 3129B (Appellant) (Respondent) Present for: Assessee by : Shri Rahul K. Hakani, A.R. Revenue by : Shri Anadi Varma, D.R. Date of Hearing : 08.03.2018 Date of Pronouncement : 14.05.2018 O R D E…

Sopariwala Exports, Mumbai vs. Asst CIT Cen Cir 44, Mumbai

Appeal stands allowed in terms of our above order

ITA 3077/MUM/2014[2006-07]Status: DisposedITAT Mumbai17 Jan 2018AY 2006-07

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos.3037, 3038 &3040/Mum/2014 (िनधा"रण वष" / Assessment Years: 2004-05 To 2006-07) Deputy Commissioner Of Sopariwala Exports Income Tax 21St Floor, Nirmal बनाम/ Central Circle-44 Nariman Point R.No.656,6T H Floor Mumbai-400 021 Vs. Aaykar Bhavan, M.K.Road Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfs-6325-E (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.3077/Mum/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Sopariwala Exports Assistant Commissioner Of बनाम 21St Floor, Nirmal Income Tax Nariman Point Central Circle-44 / Vs. Mumbai-400 021 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfs-6325-E (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram, Ld. ARFor Respondent: Manjunatha Swamy,Ld. CIT(DR)
Section 132Section 143(3)Section 153ASection 92

…time limit for issuance of notice u/s 143(2) against original return of income had already expired well before the date of search i.e. 29/04/2008. We find that this Tribunal in the case of Gurinder Singh Assessment Years-2004-05 to 2006-07 Bawa Vs. DCIT [2012 28 Taxmann.com 328] has applied the ratio of the judgment of Special Bench rendered in AlCargo Global Logistics Limited Vs DCIT [2012 137 ITD 287] and held as under:- 6.1 The Special bench in the case of Alcargo Global Logistics Ltd. (supra), has held that provisions of section 153A come into operation if a search or requisition is initiated after 31.5.2003…

DCIT CC 44, Mumbai vs. Sopariwala Exports, Mumbai

Appeal stands allowed in terms of our above order

ITA 3037/MUM/2014[2005-06]Status: DisposedITAT Mumbai17 Jan 2018AY 2005-06

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos.3037, 3038 &3040/Mum/2014 (िनधा"रण वष" / Assessment Years: 2004-05 To 2006-07) Deputy Commissioner Of Sopariwala Exports Income Tax 21St Floor, Nirmal बनाम/ Central Circle-44 Nariman Point R.No.656,6T H Floor Mumbai-400 021 Vs. Aaykar Bhavan, M.K.Road Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfs-6325-E (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.3077/Mum/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Sopariwala Exports Assistant Commissioner Of बनाम 21St Floor, Nirmal Income Tax Nariman Point Central Circle-44 / Vs. Mumbai-400 021 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfs-6325-E (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram, Ld. ARFor Respondent: Manjunatha Swamy,Ld. CIT(DR)
Section 132Section 143(3)Section 153ASection 92

…time limit for issuance of notice u/s 143(2) against original return of income had already expired well before the date of search i.e. 29/04/2008. We find that this Tribunal in the case of Gurinder Singh Assessment Years-2004-05 to 2006-07 Bawa Vs. DCIT [2012 28 Taxmann.com 328] has applied the ratio of the judgment of Special Bench rendered in AlCargo Global Logistics Limited Vs DCIT [2012 137 ITD 287] and held as under:- 6.1 The Special bench in the case of Alcargo Global Logistics Ltd. (supra), has held that provisions of section 153A come into operation if a search or requisition is initiated after 31.5.2003…

Asst CIT 25(2), Mumbai vs. Pratiksha Shah, Mumbai

The appeals of the Revenue are dismissed

ITA 3479/MUM/2014[2006-07]Status: DisposedITAT Mumbai03 Oct 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(1)Section 143(2)Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.1422 & 1423/Mum/2010 Assessment Years: 2005-06 and 2006-07 Smt. Pratiksha Shah, ACIT, A-602, Ekta Milan, Central Cirle-11, बनाम/ Devki Nagar, Eksar Village, Aayakar Bhavan, Vs. Borivali (W), M. K. Road, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAFPM4838D Assessment Year: 2005-06 ACIT-25(2), Smt. Pratiksha Shah, C-11,…

ACIT 25(2), Mumbai vs. Pratiksha B Shah, Mumbai

The appeals of the Revenue are dismissed

ITA 4655/MUM/2012[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(1)Section 143(2)Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.1422 & 1423/Mum/2010 Assessment Years: 2005-06 and 2006-07 Smt. Pratiksha Shah, ACIT, A-602, Ekta Milan, Central Cirle-11, बनाम/ Devki Nagar, Eksar Village, Aayakar Bhavan, Vs. Borivali (W), M. K. Road, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAFPM4838D Assessment Year: 2005-06 ACIT-25(2), Smt. Pratiksha Shah, C-11,…

J.N Investment & Trading Co. P.Ltd, Mumbai vs. Pr CIT 2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2373/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…e that a similar view, as hereinabove, had also been taken by the coordinate benches of the Tribunal in the following cases:- (i) Govind Agarwal Vs. ITO (ITA No. 3389 & 3390/Mum/2011; dated.10/01/2004 (Mumbai-Trib). (ii). Gurinder Singh Bawa Vs. DCIT (2012) 28 Taxmann.com 328 (Mumbai-Trib). 15. We have given a thoughtful consideration to the issue before us, and in the backdrop of our aforesaid observations are persuaded to observe that the A.O after deliberating upon the contention of the assessee that as on the date on which the Search & seizure proceedings under Sec. 132 were conducted on it, viz. 14.03.201…

Wind World Wind Resources Development P. Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2372/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…e that a similar view, as hereinabove, had also been taken by the coordinate benches of the Tribunal in the following cases:- (i) Govind Agarwal Vs. ITO (ITA No. 3389 & 3390/Mum/2011; dated.10/01/2004 (Mumbai-Trib). (ii). Gurinder Singh Bawa Vs. DCIT (2012) 28 Taxmann.com 328 (Mumbai-Trib). 15. We have given a thoughtful consideration to the issue before us, and in the backdrop of our aforesaid observations are persuaded to observe that the A.O after deliberating upon the contention of the assessee that as on the date on which the Search & seizure proceedings under Sec. 132 were conducted on it, viz. 14.03.201…

Wind World Wind Resources Development P. Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2371/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…e that a similar view, as hereinabove, had also been taken by the coordinate benches of the Tribunal in the following cases:- (i) Govind Agarwal Vs. ITO (ITA No. 3389 & 3390/Mum/2011; dated.10/01/2004 (Mumbai-Trib). (ii). Gurinder Singh Bawa Vs. DCIT (2012) 28 Taxmann.com 328 (Mumbai-Trib). 15. We have given a thoughtful consideration to the issue before us, and in the backdrop of our aforesaid observations are persuaded to observe that the A.O after deliberating upon the contention of the assessee that as on the date on which the Search & seizure proceedings under Sec. 132 were conducted on it, viz. 14.03.201…

Wind World India Infrastructure P.Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2370/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…e that a similar view, as hereinabove, had also been taken by the coordinate benches of the Tribunal in the following cases:- (i) Govind Agarwal Vs. ITO (ITA No. 3389 & 3390/Mum/2011; dated.10/01/2004 (Mumbai-Trib). (ii). Gurinder Singh Bawa Vs. DCIT (2012) 28 Taxmann.com 328 (Mumbai-Trib). 15. We have given a thoughtful consideration to the issue before us, and in the backdrop of our aforesaid observations are persuaded to observe that the A.O after deliberating upon the contention of the assessee that as on the date on which the Search & seizure proceedings under Sec. 132 were conducted on it, viz. 14.03.201…

Flemingo Duty Free Shop P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

ITA 5051/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Arju Garodia
Section 143(2)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Darling Properties P. Ltd., B-25, v. DCIT, CC – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078 PAN: AABCD 9425 C (Appellant) (Respondent) M/s. Flemingo DFS Pvt. Ltd. D-73/1, v. DCIT, CC – 47, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai – 400 705 PAN: AAACF 7189 G (Appellant) (Respondent) M/s. Flemingo Duty Free Shop Pvt Ltd v. DCIT, CC – 47, D-73/1, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai…

Flemingo (Dfs) P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

ITA 5050/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Arju Garodia
Section 143(2)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Darling Properties P. Ltd., B-25, v. DCIT, CC – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078 PAN: AABCD 9425 C (Appellant) (Respondent) M/s. Flemingo DFS Pvt. Ltd. D-73/1, v. DCIT, CC – 47, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai – 400 705 PAN: AAACF 7189 G (Appellant) (Respondent) M/s. Flemingo Duty Free Shop Pvt Ltd v. DCIT, CC – 47, D-73/1, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai…

Darling Properties P. Ltd, Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

ITA 4332/MUM/2014[2005-06]Status: DisposedITAT Mumbai27 Sept 2017AY 2005-06

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Arju Garodia
Section 143(2)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Darling Properties P. Ltd., B-25, v. DCIT, CC – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078 PAN: AABCD 9425 C (Appellant) (Respondent) M/s. Flemingo DFS Pvt. Ltd. D-73/1, v. DCIT, CC – 47, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai – 400 705 PAN: AAACF 7189 G (Appellant) (Respondent) M/s. Flemingo Duty Free Shop Pvt Ltd v. DCIT, CC – 47, D-73/1, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai…

ACIT, Chennai vs. M/S. Leela Distilleries (P) Ltd., Pondicherry

In the result, all the appeals of the Revenue are allowed for statistical purposes

ITA 2716/CHNY/2016[2010-11]Status: DisposedITAT Chennai28 Jul 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri V. Vivekanandan, CITFor Respondent: None
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153A

…आयकर अपील"य अ"धकरण, ‘‘बी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Chandra Poojari, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos.2714, 2715 & 2716/Mds/2016 Assessment Years : 2007-08, 2008-09 & 2010-11 The Assistant Commissioner of M/s. Leela Distilleries (P) Ltd., Income Tax, Central Circle 2(1), Vs. No. 16, Zamindar Garden, S.V. Patel Investigation Wing, 46, Nungambakkam Salai, Pondicherry 605 012. High Road, Chennai 600 034. [PAN:AABCL0814D] (अपीलाथ" /Appellant) (""यथ"/Resp…

ACIT, Chennai vs. M/S. Leela Distilleries (P) Ltd., Pondicherry

In the result, all the appeals of the Revenue are allowed for statistical purposes

ITA 2715/CHNY/2016[2008-09]Status: DisposedITAT Chennai28 Jul 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri V. Vivekanandan, CITFor Respondent: None
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153A

…आयकर अपील"य अ"धकरण, ‘‘बी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Chandra Poojari, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos.2714, 2715 & 2716/Mds/2016 Assessment Years : 2007-08, 2008-09 & 2010-11 The Assistant Commissioner of M/s. Leela Distilleries (P) Ltd., Income Tax, Central Circle 2(1), Vs. No. 16, Zamindar Garden, S.V. Patel Investigation Wing, 46, Nungambakkam Salai, Pondicherry 605 012. High Road, Chennai 600 034. [PAN:AABCL0814D] (अपीलाथ" /Appellant) (""यथ"/Resp…