Housing Society Ltd. v. Income-tax Officer

125 ITD 90Income Tax Appellate Tribunal2010#6843 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing Housing Society Ltd. v. Income-tax Officer

DCIT, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 6807/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Apr 2021AY 2011-12

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ARCH PHARMALABAS LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 6656/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Apr 2021AY 2011-12

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ARCH PHARMALABAS LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3752/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3751/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Apr 2021AY 2009-10

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3750/MUM/2012[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3749/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3748/MUM/2012[2006-07]Status: DisposedITAT Mumbai07 Apr 2021AY 2006-07

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ASST CIT CEN CIR 32, MUMBAI vs. ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 8090/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ASST CIT CEN CIR 32, MUMBAI vs. ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 8089/MUM/2011[2004-05]Status: DisposedITAT Mumbai07 Apr 2021AY 2004-05

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ARCH PHARMALABS LTD.,MUMBAI vs. ACIT, CC-32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 7597/MUM/2011[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

ARCH PHARMALABS LTD.,MUMBAI vs. ACIT, CC-32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 7595/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ed in assessment 12. Further, distinguishing the judgment of the Apex Court in the case of National Thermal Power Co. Ltd.the Hon'ble ITAT Mumbai Bench VJ' in case of Jay Bharat Co- op. Housing Society Ltd. v. Income-tax Officer , Ward 15(2)(4), Mumbai [2010] 125 ITD 90 (MUM.) / [2011] 11 ITR(T) 717 (Mumbai)/[2009] 125 TTJ 552 (Mumbai), has held as under 7. So far as judgment of the Apex Court in the case of National Thermal Power Co. Ltd. (supra) is concerned, it was rendered on those facts where during the course of appellate proceedings, the legal position on an issue was changed on account of judgment of the…

CROMPTON GREAVES LTD,MUMBAI vs. DCIT CIR 6(2), MUMBAI

In the result, the assessee’s appeal in ITA No

ITA 5390/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi
Section 14(1)Section 14ASection 35

…ppellant authorities is not barred to entertain the fresh claim as observed by the Apex Court in the case of Goetze (India) Ltd (284 ITR 323). Further, it is found that the Hon'ble Mumbai ITAI, in the case of Jay Bharat Co- op. Housing Society Ltd reported at 125 ITD 90 (MUM.), wherein it is held as under :- Through Goetze (India) Ltd.'s case (supra) the Apex Court had made emphatically clear that there was no provision under the Act to make an amendment to the return of income by modifying an application at the assessment stage without revising the return. In that case, the assessee had raised a claim through le…

ACIT 6(2)(1), MUMBAI vs. CROMPTON GREAVES LIMITED, MUMBAI

In the result, the assessee’s appeal in ITA No

ITA 5295/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi
Section 14(1)Section 14ASection 35

…ppellant authorities is not barred to entertain the fresh claim as observed by the Apex Court in the case of Goetze (India) Ltd (284 ITR 323). Further, it is found that the Hon'ble Mumbai ITAI, in the case of Jay Bharat Co- op. Housing Society Ltd reported at 125 ITD 90 (MUM.), wherein it is held as under :- Through Goetze (India) Ltd.'s case (supra) the Apex Court had made emphatically clear that there was no provision under the Act to make an amendment to the return of income by modifying an application at the assessment stage without revising the return. In that case, the assessee had raised a claim through le…

JSW STEEL LTD,MUMBAI vs. DCIT CEN CIR 18 &19, MUMBAI

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

ITA 35/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 Sept 2016AY 2010-11

Bench: Sri Mahavir Singh & Sri Manoj Kumar Agarwal

Section 132Section 139Section 139(1)Section 143(2)Section 143(3)Section 153A

…us. However, we bow down to the proposition of law laid down by the Hon‟ble Delhi High Court. 12. The learned CIT DR also relied on the decision of the Co-ordinate Bench of the Tribunal in the case of Jay Bharat Co-operative Housing Society Ltd. Vs ITO [2010] 125 ITD 90 (Mum.) wherein the Tribunal vide Para 13 and 14 has rejected the claim of the assessee for admissibility of new claim by observing as under:- 13. We have also examined the other order of the Tribunal, but they all were “rendered on different facts. Turing to the facts of the case, we find that AO has passed an order following the judgment of the a…

JSW STEEL LTD,MUMBAI vs. DCIT CEN CIR 18 &19, MUMBAI

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

ITA 34/MUM/2015[2009-10]Status: DisposedITAT Mumbai28 Sept 2016AY 2009-10

Bench: Sri Mahavir Singh & Sri Manoj Kumar Agarwal

Section 132Section 139Section 139(1)Section 143(2)Section 143(3)Section 153A

…us. However, we bow down to the proposition of law laid down by the Hon‟ble Delhi High Court. 12. The learned CIT DR also relied on the decision of the Co-ordinate Bench of the Tribunal in the case of Jay Bharat Co-operative Housing Society Ltd. Vs ITO [2010] 125 ITD 90 (Mum.) wherein the Tribunal vide Para 13 and 14 has rejected the claim of the assessee for admissibility of new claim by observing as under:- 13. We have also examined the other order of the Tribunal, but they all were “rendered on different facts. Turing to the facts of the case, we find that AO has passed an order following the judgment of the a…

JSW STEEL LTD,MUMBAI vs. DCIT CEN CIR 18 &19, MUMBAI

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

ITA 33/MUM/2015[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Sri Mahavir Singh & Sri Manoj Kumar Agarwal

Section 132Section 139Section 139(1)Section 143(2)Section 143(3)Section 153A

…us. However, we bow down to the proposition of law laid down by the Hon‟ble Delhi High Court. 12. The learned CIT DR also relied on the decision of the Co-ordinate Bench of the Tribunal in the case of Jay Bharat Co-operative Housing Society Ltd. Vs ITO [2010] 125 ITD 90 (Mum.) wherein the Tribunal vide Para 13 and 14 has rejected the claim of the assessee for admissibility of new claim by observing as under:- 13. We have also examined the other order of the Tribunal, but they all were “rendered on different facts. Turing to the facts of the case, we find that AO has passed an order following the judgment of the a…

Housing Society Ltd. v. Income-tax Officer (125 ITD 90) — Cited in 16 Judgments | BharatTax