Gurinder Singh Bawa v. DCIT

Aquatic Formulations (India) Ltd, Mumbai vs. ACIT Cen Cir 45, Mumbai

In the result, appeals for the AYs 2005-06 to 2008-09 are allowed and the appeals for the AYs 2009-10 and 2010-11 are dismissed

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

…or making of requisition and which would also necessarily support the interpretation that for the completed assessments, the same can be tinkered only based on the incriminating material found during the course of search or requisition of documents. B. [2012] 28 Taxmann.com 328 (Mumbai –Trib.) in the case of Gurinder Singh Bava vs. DCIT …. Whether since assessment under section 153A was passed by Assessing Officer on basis of material available in return of income and there was no reference to any incriminating material found during search and since no assessment was abated, assessment under section 153A was to b…

Samarthmal P. Mali, Mumbai vs. DCIT Cent. Cir. 4(4), Range -4, Mumbai

Accordingly, we delete the same. Accordingly, the grounds originally raised by the assessee are allowed

…or making of requisition and which would also necessarily support the interpretation that for the completed assessments, the same can be tinkered only based on the incriminating material found during the course of search or requisition of documents. B. [2012] 28 Taxmann.com 328 (Mumbai –Trib.) in the case of Gurinder Singh Bava vs. DCIT …. Whether since assessment under section 153A was passed by Assessing Officer on basis of material available in return of income and there was no reference to any incriminating material found during search and since no assessment was abated, assessment under section 153A was to b…

Prakash P. Mali, Mumbai vs. DCIT Cent. Cir. 4(4), Range -4, Mumbai

Accordingly, we delete the same. Accordingly, the grounds originally raised by the assessee are allowed

…or making of requisition and which would also necessarily support the interpretation that for the completed assessments, the same can be tinkered only based on the incriminating material found during the course of search or requisition of documents. B. [2012] 28 Taxmann.com 328 (Mumbai –Trib.) in the case of Gurinder Singh Bava vs. DCIT …. Whether since assessment under section 153A was passed by Assessing Officer on basis of material available in return of income and there was no reference to any incriminating material found during search and since no assessment was abated, assessment under section 153A was to b…

Pratyaksha Properties P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.6295/Mum/2014 & 6296/Mum/2014 (Assessment Year :2004-05, 2005-06) M/s. Pratyaksha Properties Vs. DCIT, CC-47, Mumbai Pvt. Ltd., JN-3, 14/5, Sector – 9, Vashi, Navi Mumbai – 400 703 PAN/GIR No. AADCP2269C Appellant) .. Respondent) Assessee by Shri J.P. Bairagra Revenue by Shri Sanjay Bahadur Date of Hearing 11/08/2016 Date of Pronouncement 09/11/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the assessee against the order of CIT(A) for the assessment year 2004-05 and 2005…

Pratyaksha Properties P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.6295/Mum/2014 & 6296/Mum/2014 (Assessment Year :2004-05, 2005-06) M/s. Pratyaksha Properties Vs. DCIT, CC-47, Mumbai Pvt. Ltd., JN-3, 14/5, Sector – 9, Vashi, Navi Mumbai – 400 703 PAN/GIR No. AADCP2269C Appellant) .. Respondent) Assessee by Shri J.P. Bairagra Revenue by Shri Sanjay Bahadur Date of Hearing 11/08/2016 Date of Pronouncement 09/11/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the assessee against the order of CIT(A) for the assessment year 2004-05 and 2005…

Oleander Farms P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal of the assessee is allowed in terms indicated hereinabove

Bench: Transfer Of File To The Ao Of The Assessee. 3. Rival Contentions Have Been Heard & Record Perused.

…become final if no incriminating material is found during search - Held, yes [Paras 28, 29 & 30] [ln favour of assessee]” 9. Further reliance was placed on the following decisions:-  ITAT Mumbai Bench in the case of Gurinder Singh Bawa v / s. DCIT - [2012] 28 Taxmann.com 328 (Mumbai - Trib.).  Mumbai Tribunal in the case of Parag M. Sanghvi vs. ACIT in ITA No. 8027/Mum/2010 dated 30-09-2015.  Mumbai Tribunal in the case of Zeenat P. Sanghvi vs. DCIT in ITA No. 8026/Mum/2010 dated 19-12-2014.  Decision of Hon. Delhi Tribunal in the case of Jakson Enterprises vs. ACIT dated 27-05-2015 being ITA No. 383/DeI/20…

Abhishek Lodha, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result both the appeals are allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM Shri Abhishek Lodha Vs. DCIT,CC7(3), Mumbai- 4th 412, Floor, 17G, 400020 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort, Mumbai-400001 PAN/GIR No. : ABWPL7723N (Appellant) ( Respondent) .. Assessee by : Shri Vijay Mehta Revenue by : Shri Jeevanlal Lavedia Date of Hearing : 06/10/2016 Date of Pronouncement 07/10/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A) for the Assessment Year 2007-2008 in the matter of the order passed under…

Vina Viren Ahuja, Mumbai vs. DCIT CC 47, Mumbai

In the result, both the appeals filed by assessee are allowed

Bench: Shri Jason P. Boaz (Am) & Shri Sandeep Gosain (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Jason P. Boaz (AM) & Shri Sandeep Gosain (JM) I.T.A. No. 3522/Mum/2014 (Assessment Year 2004-05) I.T.A. No. 3523/Mum/2014 (Assessment Year 2008-09) M/s. Vina Viren Ahuja Vs. DCIT CC-47 1, Neelkantha Mumbai Road No. 6 Chembur Mumbai-400 071. (Appellant) (Respondent) PAN No.AAACPA4809M Assessee by Shri J.P. Bairagra Department by Shri G.M. Doss Date of Hearing 5.8.2016 Date of Pronouncement 21.9.2016 O R D E R Per Sandeep Gosain, JM :- Both these appeals are filed by the assessee against the order of learned CIT(A) for A.Y. 2004-05 & 2008-…