Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai

93 Taxmann.com 371High Court2018#825 most cited

What is Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai authority for?

Failure by the Assessing Officer to supply reasons for reassessment or dispose of the assessee's objections, as required by the GKN Driveshafts procedure, is a procedural irregularity that does not render the reassessment order void. Such non-compliance can be cured by remitting the matter back to the Assessing Officer for proper adherence to the procedure.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

Home Finders Housing Ltd. v. ITO · Section 147 · Section 148 · reassessment proceedings · GKN Driveshafts India Pvt. Ltd. procedure · communication of reasons · disposal of objections · procedural irregularity · assessment not void · remand to Assessing Officer · Madras High Court

Sections most often in play

Section 143(3)Section 153DSection 153ASection 147Section 132Section 142(1)Section 148Section 153C

Issues it is cited on

arbitrary and capricioussection 114(e)section 43(3)section 158bgpurposive interpretationnon-application of mindsubstantive assessmentsection 153dsection 153bsection 153a(1)search assessmentsection 158b

Judgments citing Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai

Sudhir Bhalla, Meerut vs. DCIT, Circle- 2, Meerut

ITA 3174/DEL/2018[2015-16]Status: DisposedITAT Delhi10 Mar 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

ACIT, Delhi vs. Matrix Cellular (International) Services Pvt. Ltd, Delhi

ITA 2230/DEL/2024[2017-18]Status: DisposedITAT Delhi13 Feb 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Rajendra Goyal, New Delhi vs. ITO Ward-41(2), New Delhi

Appeals of the assessee are allowed

ITA 1941/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Tijaria Polypipes Limited, Jaipur vs. DCIT Cirlce 4, Jaipur

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR
Section 143(3)Section 147Section 148Section 68

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR श्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपीलसं. / ITA No. 616/JPR/2024 निर्धारणवर्ष / AssessmentYear : 2013-14 TijariaPolypipes Ltd. SP-1-2316, Ramchandrapura, RIICO Vs. The DCIT Industrial Area, Sitapura, Jaipur- 302 022 Circle-4 Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Tarun Mittal, CA राजस्व क…

Pankaj Kumar Tyagi, Ghaziabad vs. ITO, Ward-2(1), Ghaziabad

Appeals of the assessee are allowed

ITA 1941/DEL/2024[2010-11]Status: DisposedITAT Delhi14 Jan 2025AY 2010-11

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Sse Commodities Private Limted, Delhi vs. Income Tax Officer, Delhi

Appeals of the assessee are allowed

ITA 2079/DEL/2024[2010-11]Status: DisposedITAT Delhi13 Jan 2025AY 2010-11

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Savita Goyal, Delhi vs. ITO, Delhi

The appeals are allowed

ITA 2821/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITAs No.2820, 2821 & 3082/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Mahagun India Pvt. Ltd., Vs. ACIT, C/o Prakash K. Prakash, Central Circle-3, B-1, Sagar Apartments, New Delhi. 6, Tilak Marg, New Delhi – 110 001. PAN: AAACM6572A ITAs No.3663, 3657 & 3658/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 ACIT, Vs. Mahagun India Pvt. Ltd., Central Circle-3, C-215, Vivek Vihar, New Delhi Delhi – 110 095. PAN: AAACM6572A Assessee by : Dr. Rakesh…

Inner Wheel Club Delhi Mid Town, New Delhi vs. ACIT CPC Banglore, Banglore

ITA 1102/DEL/2024[2022]Status: DisposedITAT Delhi07 Jan 2025

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri Nirbhay Mehta, Ms. VanshikaFor Respondent: Ms.Monika Singh, CIT-DR
Section 143(3)Section 250Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1102 to 1108/Del/2019 Assessment Years: 2008-09 to 2014-15 M/s. Impress Estates Pvt. Ltd. Vs. Assistant Commissioner of C-134, Ground Floor, Income Tax, Defence Colony, Central Circle-19, New Delhi-1100 24 New Delhi PAN No. AAACI3114L (Appellant) (Respondent) ITA Nos. 2043 & 2047/Del/2019 Assessment Years: 2009-10 & 2014-15 Assistant Commissioner of Vs. M/s. Impress Estates Pvt. Ltd. Income Tax, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi…

Pooja Hardware Pvt. Ltd., Mumbai vs. ACIT - 13 (1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3712/MUM/2018[2012-13]Status: DisposedITAT Mumbai26 Feb 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13

For Appellant: Mr. Vipul Joshi &For Respondent: Mr. H.M. Bhatt, Sr. DR
Section 147Section 35Section 35(1)(i)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2012-13 M/s Pooja Hardware Pvt. Ltd., The Assistant Commissioner of Flat No. A-102, Sai Darshan Bldg. Income Tax-13(1)(1), Vs. No. 10, Prem Nagar, Off. S.V. Road, Aayakar Bhavan, M.K. Marg, Borivali (W), Mumbai-400020. Mumbai-400092. PAN NO. AAECP 2624 G Appellant Respondent Assessee by : Mr. Vipul Joshi & Ms. Dinkle Hariya Revenue by : Mr. H.M. Bhatt, Sr. DR Date of Hearing : 15/02/2024 : Date of pronouncement 26/02/2024 ORDER PER OM PR…

Godavari Biorefineries Limited, Mumbai vs. ACIT 2 (1) (2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 5824/MUM/2019[2009-10]Status: DisposedITAT Mumbai21 Jun 2023AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishim/S. Godavari Biorefineries Ltd. A C I T - 2(1)(2) 3Rd Floor, Somaiya Bhavan Room No. 561, Aayakar Bhavan Vs. 45/47 M.G. Road, Fort M.K. Road, Mumbai 400020 Mumbai 400001 Pan – Aabcg2543C Appellant Respondent Appellant By: Shri Vipul Doshi & Ms. Dinkle Haria Respondent By: Shri Ram K. Kedia, Sr. Dr Date Of Hearing: 05.04.2023 Date Of Pronouncement: 21.06.2023

For Appellant: Shri Vipul Doshi & Ms. Dinkle HariaFor Respondent: Shri Ram K. Kedia, Sr. DR
Section 115JSection 133(6)Section 143(3)Section 147Section 148Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH, MUMBAI Before Shri Amit Shukla, Judicial Member and Shri Prashant Maharishi, Accountant Member M/s. Godavari Biorefineries Ltd. A C I T - 2(1)(2) 3rd Floor, Somaiya Bhavan Room No. 561, Aayakar Bhavan Vs. 45/47 M.G. Road, Fort M.K. Road, Mumbai 400020 Mumbai 400001 PAN – AABCG2543C Appellant Respondent Appellant by: Shri Vipul Doshi & Ms. Dinkle Haria Respondent by: Shri Ram K. Kedia, Sr. DR Date of Hearing: 05.04.2023 Date of Pronouncement: 21.06.2023 O R D E R Per: Prashant Maharishi AM 01. This appeal is filed by M/s. Godavari Biorefineries Ltd. for Asse…

Shri S. Subash Chand Nahar, Chennai vs. DCIT, Central Circle-II(1), Chennai

In the result, the appeal of the assessee is allowed

ITA 700/CHNY/2022[2006-07]Status: DisposedITAT Chennai31 Jan 2023AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.700/Chny/2022 िनधा"रण वष" /Assessment Year: 2006-07 Shri S. Subash Chand Nahar, The Dy. Commissioner Of No.6/1, Nahar Drive, Income, Maharani Chinnamba Road, Vs. Central Circle-Ii(1), Alwarpet, Chennai. Chennai – 600 018. [Pan: Aaepn-6258-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri G. Baskar & Shri I. Dinesh, Advocates : Shri Ar. V Sreenivasan, Addl. Cit ""यथ" क" ओर से /Respondent By सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 : 31.01.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri G. Baskar & Shri I. Dinesh
Section 132Section 143(2)Section 148Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.700/Chny/2022 िनधा"रण वष" /Assessment Year: 2006-07 Shri S. Subash Chand Nahar, The Dy. Commissioner of No.6/1, Nahar Drive, Income, Maharani Chinnamba Road, Vs. Central Circle-II(1), Alwarpet, Chennai. Chennai – 600 018. [PAN: AAEPN-6258-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri G. Baskar & Shri I. Dinesh, A…

Money Managers, Chennai vs. ACIT, Central Circle 1(2), Chennai

The appeal stand allowed

ITA 125/CHNY/2021[2012-13]Status: DisposedITAT Chennai07 Sept 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Y. Sridhar (C.A) – Ld. ARFor Respondent: Shri R. Bhoopathi (JCIT) –Ld. DR
Section 143(3)Section 148

…isclosure of particulars for the assessment of the income. Regarding objections of the assessee that the reasons were not supplied by Ld. AO, reliance was placed on the decision of Hon’ble High Court of Madras in the case of Home Finders Housing Ltd. V/s ITO (93 Taxmann.com 371) which held that non- compliance of procedure as laid down by Hon’ble Supreme Court in GKN Driveshafts India Pvt. Ltd. would be procedural irregularity which could be cured. Therefore, the legal grounds were dismissed and the quantum additions were confirmed considering the facts of the case. Aggrieved, the assessee is in further appeal be…

Money Managers, Chennai vs. ACIT, Central Circle 1(2), Chennai

The appeal stand allowed

ITA 124/CHNY/2021[2009-10]Status: DisposedITAT Chennai07 Sept 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Y. Sridhar (C.A) – Ld. ARFor Respondent: Shri R. Bhoopathi (JCIT) –Ld. DR
Section 143(3)Section 148

…isclosure of particulars for the assessment of the income. Regarding objections of the assessee that the reasons were not supplied by Ld. AO, reliance was placed on the decision of Hon’ble High Court of Madras in the case of Home Finders Housing Ltd. V/s ITO (93 Taxmann.com 371) which held that non- compliance of procedure as laid down by Hon’ble Supreme Court in GKN Driveshafts India Pvt. Ltd. would be procedural irregularity which could be cured. Therefore, the legal grounds were dismissed and the quantum additions were confirmed considering the facts of the case. Aggrieved, the assessee is in further appeal be…

ACIT, Ncc7(1), Chennai vs. M/S Prabha Engineers, Chennai

In the result, the appeal stands dismissed

ITA 944/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Aug 2022AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Suraj Nahar (CA) – Ld. ARFor Respondent: Shri ARV. Sreenivasan (Addl.CIT) – Ld. DR
Section 143(3)Section 148Section 194ASection 2Section 40Section 80I

…ary period before going ahead with the reassessment proceedings. Therefore, the Tribunal in our opinion was perfectly justified in quashing such reassessment order We find that the decision of Hon’ble High Court of Madras in Home Finders Housing Ltd. V/s ITO (93 Taxmann.com 371) deal with a situation wherein the objections raised by the assessee were not disposed-off by the revenue. Under these circumstances, the matter was remanded back by Hon’ble Court to the file of Ld. AO. It was noted by Hon’ble Court in para-18 that the disposal of the objections was a procedural requirement to appraise the assessee of the…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7214/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 May 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7213/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 May 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7212/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 May 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

Kishore H Ajmera (HUF), Mumbai vs. DCIT CC 2, Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7371/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

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

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

Kishore H Ajmera (HUF), Mumbai vs. DCIT CC 2, Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7370/MUM/2019[2011-12]Status: DisposedITAT Mumbai06 Oct 2021AY 2011-12

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

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

Jasmin K Ajmera (HUF), Mumbai vs. DCIT CC 2 (2), Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7368/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

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

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…