(i) CIT v. Reliance Communication Ltd.

244 Taxmann 55Supreme Court of India2017#13871 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

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Judgments citing (i) CIT v. Reliance Communication Ltd.

PR. CIT CIRCLE-2, MUMBAI vs. BHARAT PRTROLEUM CORPORATION LTD., MUMBAI

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

ITA 1601/MUM/2020[2016-17]Status: DisposedITAT Mumbai05 Sept 2022AY 2016-17

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1601/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2016-17) Bharat Petroleum बिधम/ Pcit, Circle-2 Corporation Ltd. Room No.344, Aayakar Vs. Taxation Section, Bhavan, M. K. Road, 4Th Floor, Bharat Bhavan 1, Mumbai-400020. 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai- 400001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacb2902M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Jehangir D. Mistry Revenue By: Dr. Mahesh Akhade (Dr) सुनवाई की तारीख / Date Of Hearing: 28/06/2022 घोषणा की तारीख /Date Of Pronouncement: 05/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Appeal Has Been Preferred By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax-02 [Hereinafter Referred To As The “Pcit”], Mumbai Dated 21.02.2020 For Assessment Year [Hereinafter Referred To As “Ay”] 2016-17 Passed Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”].

For Appellant: Shri Jehangir D. MistryFor Respondent: Dr. Mahesh Akhade (DR)
Section 10(34)Section 142(1)Section 143(3)Section 2Section 263Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1601/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2016-17) Bharat Petroleum बिधम/ PCIT, Circle-2 Corporation Ltd. Room No.344, Aayakar Vs. Taxation Section, Bhavan, M. K. Road, 4th Floor, Bharat Bhavan 1, Mumbai-400020. 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai- 400001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACB2902M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Jehangir D. Mistry Revenue by: Dr. Mahesh Akhade (DR) सुनवाई की तारीख / Date of Hearing:…

MATRABHAV TRUST,MUMBAI vs. PR COMMISSIONER OF INCOME TAX-17, MUMBAI

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

ITA 872/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Jul 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadalematrabhav Trust Vs. Pr. Cit – 17 5Th Floor, Sunteck Room No. 120, 1St Floor, Centre, 37 40 Kautilya Bhavan G Subhash Road, Vile Block, Bandra Kurla Parle (East) Complex, Bandra(E), Mumbai-400057. Mumbai-400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadtm5199F Appellant .. Respondent Appellant By : Shri.Rakesh Joshi.Ar Respondent By : Shri .A.B. Koli.Dr Date Of Hearing 21.07.2022 Date Of Pronouncement 27.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Passed By The Pr. Commissioner Of Income Tax 17, Mumbai U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Rakesh Joshi.ARFor Respondent: Shri .A.B. Koli.DR
Section 115BSection 143(2)Section 143(3)Section 263

….IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Matrabhav Trust Vs. Pr. CIT – 17 5th Floor, Sunteck Room No. 120, 1st Floor, Centre, 37 40 Kautilya Bhavan G Subhash Road, Vile Block, Bandra Kurla Parle (East) Complex, Bandra(E), Mumbai-400057. Mumbai-400051. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADTM5199F Appellant .. Respondent Appellant by : Shri.Rakesh Joshi.AR Respondent by : Shri .A.B. Koli.DR Date of Hearing 21.07.2022 Date of Pronouncement 27.07.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee h…

BHARAT PRTROLEUM CORPORATION LTD.,MUMBAI vs. PR. CIT CIRCLE-2, MUMBAI

In the result, appeal of the assessee is allowed for parity of reasons

ITA 1602/MUM/2020[2015-16]Status: DisposedITAT Mumbai23 Feb 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4Th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 Pan: Aaacb-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner Of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Jehangir D. Mistry, Sr. Advocate ""तवाद" "वारा/Respondent By : S/Shri Rahul Raman & B.K. Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 26/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 23/02/2022 आदेश/ Order

For Appellant: Shri Jehangir D. Mistry, Sr. AdvocateFor Respondent: S/Shri Rahul Raman & B.K. Bagchi
Section 10(34)Section 236Section 263Section 32A

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एम. बालगणेश, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 PAN: AAACB-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""…

BHARAT PETROLEUM CORPORATION LTD.,MUMBAI vs. PR. CIT, CIRCLR-2,, MUMBAI

In the result, appeal of the assessee is allowed for parity of reasons

ITA 1600/MUM/2020[2017-18]Status: DisposedITAT Mumbai23 Feb 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4Th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 Pan: Aaacb-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner Of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Jehangir D. Mistry, Sr. Advocate ""तवाद" "वारा/Respondent By : S/Shri Rahul Raman & B.K. Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 26/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 23/02/2022 आदेश/ Order

For Appellant: Shri Jehangir D. Mistry, Sr. AdvocateFor Respondent: S/Shri Rahul Raman & B.K. Bagchi
Section 10(34)Section 236Section 263Section 32A

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एम. बालगणेश, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 PAN: AAACB-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""…

GORDON BRUCE SERRAO,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -28, MUMBAI

In the result, appeal stands partly allowed for statistical purposes

ITA 3105/MUM/2018[2013-14]Status: DisposedITAT Mumbai05 Dec 2019AY 2013-14

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Dr. K. Shivaram a/wFor Respondent: Shri M. Daya Sagar
Section 143(3)Section 263Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT, AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.3105/Mum./2018 (Assessment Year : 2013–14) Gordon Bruce Serrao Tracy Villa, Plot no.13 Sector–8, Lane–F, Vadhi ……………. Appellant Navi Mumbai 400 703 PAN – ALWPS8430R v/s Pr. Commissioner of Income Tax ……………. Respondent Circle–28, Mumbai Assessee by : Dr. K. Shivaram a/w Shri Sashank Dundu Revenue by : Shri M. Daya Sagar Date of Hearing – 29.08.2019 Date of Order – 05.12.2019 O R D E R PER SAKTIJIT DEY, J.M. The captioned appeal has been filed by the assessee challen…

SHAAN APARTMENT CHS LTD,MUMBAI vs. CIT 15, MUMBAI

The appeal of the assessee is allowed

ITA 1016/MUM/2015[2008-09]Status: DisposedITAT Mumbai18 Oct 2019AY 2008-09

Bench: Shri G. Manjunatha & Shri Ravish Soodm/S Shaan Apartments Chs Ltd. Commissioner Of Income 59, Kashinath Dhuru Road, Tax-15, Piramal Chambers, Off Veer Savarkar Marg, Vs. Lalbaugh, Mubmai Dadar, Mumbai – 400025

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri R. Manjunatha Swamy, CIT D.R
Section 143(1)Section 143(3)Section 147Section 263Section 263w

…P a g e | 1 ITA No.1016/Mum/2015 A.Y.2008-09 & ITA No.7618/Mum/2016 A.Y. 2008-09 M/s Shaan Apartments CHS Ltd. Vs. Commissioner of Income tax-15 IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri G. Manjunatha, Accountant Member and Shri Ravish Sood, Judicial Member M/s Shaan Apartments CHS Ltd. Commissioner of Income 59, Kashinath Dhuru Road, Tax-15, Piramal Chambers, Off Veer Savarkar Marg, Vs. Lalbaugh, Mubmai Dadar, Mumbai – 400025 PAN – AABAS8480L (Appellant) (Respondent) M/s Shaan Apartments CHS Ltd. ITO-21(2)(3) 59, Kashinath Dhuru Road, Piramal Chambers Off Veer Savarkar Marg, Vs. Mu…

RPW PROJECTS P.LTD,MUMBAI vs. PR CIT 8, MUMBAI

In the result, the appeal is allowed

ITA 3836/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Mar 2019AY 2012-13

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Rpw Projects Private Limited Principal Commissioner Of (Earlier Known As Essel Rpw Income Tax Circle-8, Room Vs. Projects Private Limited 135, No. 611, 6Th Floor, Aayakar Continental Building Dr. Annie Bhavan, M.K. Road, Mumbai- Besant Road, Worli, Mumbai- 400020. 400018. Pan No. Aaecm1665J Appellant Respondent Assessee By : Dr. K. Shivram, Sr. Advocate & : Mr. Rahul Hakani, Ar Revenue By : Mr. A.K. Srivastava, Cit-Dr Date Of Hearing : 26/12/2018 Date Of Pronouncement : 25/03/2019

For Appellant: Dr. K. Shivram, Sr. Advocate &For Respondent: Mr. A.K. Srivastava, CIT-DR
Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 RPW Projects Private Limited Principal Commissioner of (earlier known as Essel RPW Income Tax Circle-8, Room Vs. Projects Private Limited 135, No. 611, 6th Floor, Aayakar Continental Building Dr. Annie Bhavan, M.K. Road, Mumbai- Besant Road, Worli, Mumbai- 400020. 400018. PAN No. AAECM1665J Appellant Respondent Assessee by : Dr. K. Shivram, Sr. Advocate & : Mr. Rahul Hakani, AR Revenue by : Mr. A.K. Srivastava, CIT-DR Date of Hearing : 26/12/20…