Harish Textile Engineers Ltd. v. DCIT\n

63 Taxmann.com 66High Court2015#3023 most cited

What is Harish Textile Engineers Ltd. v. DCIT\n authority for?

Extrapolation of a few instances of non-compliance observed during assessment proceedings to justify disallowance under Section 40A(3) for the entire year is arbitrary and unreasonable, especially if the proposed disallowance was not put forth for rebuttal. Loose papers found during a search can have evidentiary value and form the basis for additions, particularly when the assessee admits to receiving on-money receipts.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Harish Textile Engineers Ltd. v. DCIT · Section 40A(3) · Section 132 · extrapolation of disallowance · loose papers · evidentiary value · on money receipt · assessment proceedings · rebuttal · arbitrary disallowance

Sections most often in play

Section 132Section 153ASection 143(3)Section 40A(3)Section 132(4)Section 132(4A)Section 234BSection 234C

Issues it is cited on

extinguishment of rightssection 134section 40(a)(3)faceless assessment schemeprotective assessmentsubstantive assessmentretracted statementsection 151aon money receiptdumb documentssection 132(4a)section 34

Judgments citing Harish Textile Engineers Ltd. v. DCIT\n

DCIT Central Circle-8(1), Mumbai vs. The Estate Investment Company Private Limited, Mumbai

3012/Mum/2025

ITA 3087/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Oct 2025AY 2016-17
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |----------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No.AAACE2566J (Appellant) ..…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3012/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Oct 2025AY 2014-15
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |---|---| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Company Pvt. Ltd. | Vs. | DCIT, CC-8(1), Mumbai | 4th Floor, 139, Seksaria | Chambers, Nagindas | Master Road, Fort | Mumbai – 400 001 | (Appellant) | PAN/GIR No.AAACE2566J | .. (Respondent) | ITA No. 3928/M…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

ITA 813/JPR/2025[2017-18]Status: DisposedITAT Jaipur23 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 132(4)Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतलक्ष्मी,न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आ.अ.सं./ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी / Appellant प्र]ी/Respondent नि]र}र)त)ग)र) की और से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओ…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

ACIT CC 6(1), Mumbai vs. Ganadhish Gnp, Mumbai

ITA 4481/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Mar 2025AY 2021-22

Bench: Shri Amarjit Singh, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Nishit Gandhi & Aadnya BhandariFor Respondent: Dr. Kishor Dhule, CIT/DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH 'G', MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER ITA No. 3966/Mum/2024 (A.Y. 2019-20) ITA No. 3965/Mum/2024 (A.Y. 2020-21) ITA No. 3980/Mum/2024 (A.Y. 2021-22) | Ganadhish GNP | DCIT, Mumbai | Circle-6(1), Mumbai | | Shop No. 1203, 12th Floor, Rupa | | Solitaire, Building No. A-I, | | Sector-I, Millennium Business | | Park, Mahape Navi Mumbai-400710. | | PAN: AAPFG 1164 L | (Respondent) | | (Appellant) | ITA No. 4485/Mum/2024 (A.Y. 2019-20) ITA No. 4481/Mum/2024 (A.Y. 2021-22) | DCIT…

Ganadhish Gnp, Navi Mumbai vs. DCIT Circle 6(1), Mumbai

In the result, all the appeals filed by the assessee are partly allowed and all the appeals filed by the Revenue are dismissed

ITA 3966/MUM/2024[2019-20]Status: DisposedITAT Mumbai17 Mar 2025AY 2019-20

Bench: Shri Amarjit Singh, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Bleita No. 3965/Mum/2024 (A.Y. 2020-21) Ganadhish Gnp Dcit, Circle-6(1), Mumbai Shop No. 1203, 12Th Floor, Rupa Solitaire, Building No. A-I, Vs Sector-I, Millennium Business Park, Mahape Navi Mumbai- 400710. Pan: Aapfg 1164 L (Appellant) (Respondent) Ita No. 4481/Mum/2024 (A.Y. 2021-22) Dcit, Circle-6(1), Ganadhish Gnp Mumbai Shop No. 1203, 12Th Floor, Rupa Solitaire, Building No. A- Vs I, Sector-I, Millennium Business Park, Mahape Navi Mumbai-400710. Pan: Aapfg 1164 L (Appellant) (Respondent)

For Appellant: Shri Nishit Gandhi & Aadnya BhandariFor Respondent: Dr. Kishor Dhule, CIT/DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘G’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER ITA No. 3965/Mum/2024 (A.Y. 2020-21) Ganadhish GNP DCIT, Circle-6(1), Mumbai Shop No. 1203, 12th Floor, Rupa Solitaire, Building No. A-I, vs Sector-I, Millennium Business Park, Mahape Navi Mumbai- 400710. PAN: AAPFG 1164 L (Appellant) (Respondent) ITA No. 4481/Mum/2024 (A.Y. 2021-22) DCIT, Circle-6(1), Ganadhish GNP Mumbai Shop No. 1203, 12th Floor, Rupa Solitaire, Building No. A- vs I, Sector-I, Millennium Business Park, Mahape Navi Mumbai-4…

Ganadhish Gnp, Navi Mumbai vs. DCIT Circle 6(1), Mumbai

ITA 3965/MUM/2024[2020-21]Status: DisposedITAT Mumbai17 Mar 2025AY 2020-21

Bench: Shri Amarjit Singh, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Nishit Gandhi & Aadnya BhandariFor Respondent: Dr. Kishor Dhule, CIT/DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH 'G', MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER ITA No. 3966/Mum/2024 (A.Y. 2019-20) ITA No. 3965/Mum/2024 (A.Y. 2020-21) ITA No. 3980/Mum/2024 (A.Y. 2021-22) | Ganadhish GNP | | Shop No. 1203, 12th Floor, Rupa | | Solitaire, Building No. A-I, | | Sector-I, Millennium Business | | Park, Mahape Navi Mumbai- | | 400710. | | PAN: AAPFG 1164 L | | (Appellant) | |----------------------------------------| | DCIT, | | Mumbai | | Circle-6(1), | | (Respondent) | ITA No. 4485/Mum/2024 (A.Y. 2019-20) IT…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 950/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…own to the appellant during the course of the assessment proceedings or at any time prior thereto. The reliance of the Assessment Officer, on the decision of the Karnataka High Court in CKK Catering Services Vs. ACIT (346 ITR 92) and Harish Textiles Vs. DCIT (63 Taxmann.com 66) itself indicates his attempt to justify this extrapolation of the few instances observed during the course of the assessment proceedings to the payments made by the appellant during the entire year. Even ignoring the fact that the said sum proposed to be disallowed was never put forth to the appellant ITA No.948 to 950/Bang/2023 Page 17 o…

M/S. Amrut Distilleries Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 949/BANG/2023[2016-17]Status: DisposedITAT Bangalore28 Jan 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…own to the appellant during the course of the assessment proceedings or at any time prior thereto. The reliance of the Assessment Officer, on the decision of the Karnataka High Court in CKK Catering Services Vs. ACIT (346 ITR 92) and Harish Textiles Vs. DCIT (63 Taxmann.com 66) itself indicates his attempt to justify this extrapolation of the few instances observed during the course of the assessment proceedings to the payments made by the appellant during the entire year. Even ignoring the fact that the said sum proposed to be disallowed was never put forth to the appellant ITA No.948 to 950/Bang/2023 Page 17 o…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 948/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Jan 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…own to the appellant during the course of the assessment proceedings or at any time prior thereto. The reliance of the Assessment Officer, on the decision of the Karnataka High Court in CKK Catering Services Vs. ACIT (346 ITR 92) and Harish Textiles Vs. DCIT (63 Taxmann.com 66) itself indicates his attempt to justify this extrapolation of the few instances observed during the course of the assessment proceedings to the payments made by the appellant during the entire year. Even ignoring the fact that the said sum proposed to be disallowed was never put forth to the appellant ITA No.948 to 950/Bang/2023 Page 17 o…

Ace Developers, Mangaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

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

ITA 365/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 Sept 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S, CIT (DR)
Section 132Section 133ASection 40A(3)

…d Representative of the appellant also raised the plea that evidences unearthed were loose sheets which have no evidentiary value and are legally inadmissible. This supposition is, however, not correct. In the case of Harish Textile Engrs. Ltd. Vs DCIT (2015) 63 Taxmann.com 66 (Bombay)/ (2016) 236 Taxman 420 (Bombay)/ (2015) 379 ITR 160 (Bombay), Hon'ble Bombay High Court held that where loose papers found during search . ITA No.362 - 365/Bang/2024 Page 11 of 16 indicated on money receipt by assessee on sale of stenter machines for part of block period and assessee admitted to have received on money during re…

Ace Developers, Mangaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

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

ITA 364/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 Sept 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S, CIT (DR)
Section 132Section 133ASection 40A(3)

…d Representative of the appellant also raised the plea that evidences unearthed were loose sheets which have no evidentiary value and are legally inadmissible. This supposition is, however, not correct. In the case of Harish Textile Engrs. Ltd. Vs DCIT (2015) 63 Taxmann.com 66 (Bombay)/ (2016) 236 Taxman 420 (Bombay)/ (2015) 379 ITR 160 (Bombay), Hon'ble Bombay High Court held that where loose papers found during search . ITA No.362 - 365/Bang/2024 Page 11 of 16 indicated on money receipt by assessee on sale of stenter machines for part of block period and assessee admitted to have received on money during re…

Ace Developers, Mangaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

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

ITA 363/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 Sept 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S, CIT (DR)
Section 132Section 133ASection 40A(3)

…d Representative of the appellant also raised the plea that evidences unearthed were loose sheets which have no evidentiary value and are legally inadmissible. This supposition is, however, not correct. In the case of Harish Textile Engrs. Ltd. Vs DCIT (2015) 63 Taxmann.com 66 (Bombay)/ (2016) 236 Taxman 420 (Bombay)/ (2015) 379 ITR 160 (Bombay), Hon'ble Bombay High Court held that where loose papers found during search . ITA No.362 - 365/Bang/2024 Page 11 of 16 indicated on money receipt by assessee on sale of stenter machines for part of block period and assessee admitted to have received on money during re…

Ace Developers, Mangaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

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

ITA 362/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 Sept 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S, CIT (DR)
Section 132Section 133ASection 40A(3)

…d Representative of the appellant also raised the plea that evidences unearthed were loose sheets which have no evidentiary value and are legally inadmissible. This supposition is, however, not correct. In the case of Harish Textile Engrs. Ltd. Vs DCIT (2015) 63 Taxmann.com 66 (Bombay)/ (2016) 236 Taxman 420 (Bombay)/ (2015) 379 ITR 160 (Bombay), Hon'ble Bombay High Court held that where loose papers found during search . ITA No.362 - 365/Bang/2024 Page 11 of 16 indicated on money receipt by assessee on sale of stenter machines for part of block period and assessee admitted to have received on money during re…

DCIT-CC-4(2), Mumbai vs. Rubberwala Housing and Infrastructure Limited, Mumbai

In the result, all the appeals of the assessee stands allowed and

ITA 3508/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2021-22) Rubberwala Housing & Infrastructure Ltd. Ground Floor, Rubberwala House, Dr. A Nair Road, Agripada, Mumbai-400011. बनाम / Vs. Dcit, Central Circle-4(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3508/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3505/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3504/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3549/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3503/Mum/2023

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आ…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT CC-4(2), Mumbai

In the result, all the appeals of the assessee stands allowed and

ITA 3448/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2021-22) Rubberwala Housing & Infrastructure Ltd. Ground Floor, Rubberwala House, Dr. A Nair Road, Agripada, Mumbai-400011. बनाम / Vs. Dcit, Central Circle-4(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3508/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3505/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3504/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3549/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3503/Mum/2023 2

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpa
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आ…

Ramnagar Development Corporation, Mumbai vs. Asst CIT Cen Cir 24 & 26, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 77/MUM/2012[2008-09]Status: DisposedITAT Mumbai22 Aug 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10)

For Respondent: Shri A.K. Srivastava,CIT DR
Section 132Section 132(1)Section 139(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Ramnagar Development बनाम/ Asstt. Commissioner of Corporation, Income Tax – Cent. Circle v. 811, Embassy Centre, 24 & 26, 8 th floor, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400021. Mumb…

Ramnagar Development Corporation, Mumbai vs. Asst CIT Cen Cir 24 & 26, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 76/MUM/2012[2007-08]Status: DisposedITAT Mumbai22 Aug 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10)

For Respondent: Shri A.K. Srivastava,CIT DR
Section 132Section 132(1)Section 139(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Ramnagar Development बनाम/ Asstt. Commissioner of Corporation, Income Tax – Cent. Circle v. 811, Embassy Centre, 24 & 26, 8 th floor, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400021. Mumb…

Ramnagar Developent Corporation, Mumbai vs. Asst CIT Cen Cir 21, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 7421/MUM/2012[2009-10]Status: DisposedITAT Mumbai22 Aug 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10)

For Respondent: Shri A.K. Srivastava,CIT DR
Section 132Section 132(1)Section 139(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Ramnagar Development बनाम/ Asstt. Commissioner of Corporation, Income Tax – Cent. Circle v. 811, Embassy Centre, 24 & 26, 8 th floor, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400021. Mumb…