Virambhai Purshotamdas Patel, Mumbai vs. DCIT, CC- 5(1), Mumbai
In the result, the appeal of the assessee is partly allowed
ITA 7341/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12
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
…(2016) 380 ITR 573 (Del HC) 3. PCIT Vs. Saumya Construction (P) Ltd. (2016) 387 ITR 529 (Guj HC) 4. PCIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Del HC) 5. PCIT Vs Meeta Gutgutia (2019) 1 SLP CTO 43: (2018) 257 Taxman 411 (SC) 6. PCIT Vs. Mamta Agarwal (2022) 6 CTR 797 (Del HC) IT appeal No. 191 of 2022 7. PCIT Vs. Devangi Alias Rupa (2017) 394 ITR 184 (Guj HC) 8. Commissioner of Income-tax (Central), Nagpur Vs. Murli Agro Products Ltd. [2014] 49 taxmann.com 172 (Bombay HC) On the other hand the ld. D.R supported the order of lower authorities. 5. Heard both the sides and perused the material on record. A search…