ITO v. M. Pirai Choodi

334 ITR 262Supreme Court of India2011#428 most cited

What is ITO v. M. Pirai Choodi authority for?

If an assessee was denied an adequate opportunity of being heard, including the right to cross-examine a witness, the assessment should be set aside and restored for fresh adjudication after affording due opportunity, even if the assessee failed to appear at an appellate stage. The Tribunal, in the interest of justice, should ensure such matters are re-adjudicated.

211

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2012 to 2026.

Also referred to as

ITO v. M. Pirai Choodi · natural justice · opportunity of being heard · right to cross-examine witness · assessment restoration · fresh adjudication · Tribunal powers · Section 143(3) · Section 147 · Section 133(6) · Supreme Court

Also reported as

20 Taxmann.com 733

Sections most often in play

Section 147Section 143(3)Section 133(6)Section 37(1)Section 132(4)Section 69ASection 153ASection 68

Issues it is cited on

survey under section 133astatement under section 132(4)violation of natural justicesection 158share application moneysearch assessmentservice of noticeaccommodation entrysection 133section 133aincome-tax officersection 133(6)

Judgments citing ITO v. M. Pirai Choodi

Anita Sanjay Agrawal, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 2622/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Assessing Officer in paras 8 and 8.1 of the assessment order. He then stressed that no cross-examination was asked by the assessee after he received the statement. He relied on the ratio laid down by the Hon'ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC), wherein it was held that in case the assessment order has been passed without granting an opportunity to cross-examine, then the matter should be set aside to the ITA Nos.2622 to 2630/PUN/2016 Assessing Officer to grant the assessee an opportunity to cross-examine the witnesses. He further relied on the ratio laid down by the Hon’ble Bombay…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2512/PUN/2016[2011-12]Status: DisposedITAT Pune28 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Assessing Officer in paras 8 and 8.1 of the assessment order. He then stressed that no cross-examination was asked by the assessee after he received the statement. He relied on the ratio laid down by the Hon'ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC), wherein it was held that in case the assessment order has been passed without granting an opportunity to cross-examine, then the matter should be set aside to the ITA Nos.2622 to 2630/PUN/2016 Assessing Officer to grant the assessee an opportunity to cross-examine the witnesses. He further relied on the ratio laid down by the Hon’ble Bombay…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2511/PUN/2016[2010-11]Status: DisposedITAT Pune28 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Assessing Officer in paras 8 and 8.1 of the assessment order. He then stressed that no cross-examination was asked by the assessee after he received the statement. He relied on the ratio laid down by the Hon'ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC), wherein it was held that in case the assessment order has been passed without granting an opportunity to cross-examine, then the matter should be set aside to the ITA Nos.2622 to 2630/PUN/2016 Assessing Officer to grant the assessee an opportunity to cross-examine the witnesses. He further relied on the ratio laid down by the Hon’ble Bombay…

Trimurti Furnance Private Limited, Nashik vs. Income-Tax Officer, Nashik

In the result, all the appeals of assessee are allowed

ITA 2510/PUN/2016[2009-10]Status: DisposedITAT Pune28 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Dr. Vivek Agrawal
Section 143(3)Section 147Section 148

…Assessing Officer in paras 8 and 8.1 of the assessment order. He then stressed that no cross-examination was asked by the assessee after he received the statement. He relied on the ratio laid down by the Hon'ble Supreme Court in ITO Vs. M. Pirai Choodi (2011) 334 ITR 262 (SC), wherein it was held that in case the assessment order has been passed without granting an opportunity to cross-examine, then the matter should be set aside to the ITA Nos.2622 to 2630/PUN/2016 Assessing Officer to grant the assessee an opportunity to cross-examine the witnesses. He further relied on the ratio laid down by the Hon’ble Bombay…

Lunawat Gems Corporation, Jaipur vs. DCIT, Jaipur

In the result, the appeal the assessee is dismissed

ITA 879/JPR/2016[2007-08]Status: DisposedITAT Jaipur09 Feb 2018AY 2007-08

Bench: Ao But Were Disposed Of Through A Non-Speaking Order Dated 18-06-2014 By The Ao. 2. Ignoring The Better G.P. Rate Achieved During The Year Than Immediately Preceding Year & Export Of Major Goods M/S. Lunawat Gems Corporation. Vs Dcit, Circle - 2, Jaipur

For Appellant: Shri G.M. Mehta, CAFor Respondent: Shri P.P. Meena, JCIT - DR
Section 132(4)Section 143(3)Section 147

…6,965/- from said M/s. JPK Trading (I) Pvt. Ltd. 3. The ld. CIT(A) was not justified in sustaining addition of Rs. 3,14,545/- for which the requested opportunity to cross examine the seller M/s. JPK Trading (I) Pvt. Ltd was not provided to the assessee (2011) 334 ITR 262 (SC) 2.1 Apropos Ground No. 1 to 3 of the assessee, the facts as emerges from the order of the ld. CIT(A) are as under:- ‘’3.1.2 Determination (i) I have duly considered the submissions of the appellant, assessment order and the material placed on record. It is evident from the assessment order that the AO was having sufficient information in…

Dixit Processors, Bhiwandi vs. ITO WD 1(1), Kalyan

In the result, the appeals are partly allowed

ITA 937/MUM/2016[2009-10]Status: DisposedITAT Mumbai31 Jan 2018AY 2009-10

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 M/S Dixit Processors, Ito-1(1) H. No. 1581, New Kaneri, Kalyan Vs. Near Jain Compound, Kalyan Road, Bhiwandi-421302. Pan No. Aaefd1227G Appellant Respondent Assessee By : Dr. P. Daniel, Ar Revenue By : Mr. V. Vidhyadhar, Dr Date Of Hearing : 23/01/2018 Date Of Pronouncement : 31/01/2017

For Appellant: Dr. P. Daniel, ARFor Respondent: Mr. V. Vidhyadhar, DR
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 M/s Dixit Processors, ITO-1(1) H. No. 1581, New Kaneri, Kalyan Vs. Near Jain Compound, Kalyan Road, Bhiwandi-421302. PAN No. AAEFD1227G Appellant Respondent Assessee by : Dr. P. Daniel, AR Revenue by : Mr. V. Vidhyadhar, DR Date of Hearing : 23/01/2018 Date of pronouncement : 31/01/2017 ORDER PER N.K. PRADHAN, A.M. The captioned appeals filed by the assessee are directed against the order…

Akash Purochem P.Ltd, Mumbai vs. ITO 10(2)(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed whereas the appeal filed by the Revenue is allowed for statistical purposes

ITA 505/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Jan 2018AY 2009-10

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2009-10 M/S Akash Purochem Pvt. Ito-10(2)(1), Ltd. Aayakar Bhavan, M.K. Vs. 1/5 Kandhari Colony, 2Nd Road, Churchgate, Road, Chembur, Mumbai. Mumbai-400071 Pan No. Aacca9261A Appellant Respondent Assessment Year: 2009-10 Ito-14(1)(1) M/S Akash Purochem Pvt. R. No. 431, 4Th Floor, Ltd. Vs. Aayakar Bhavan, M.K. 1/5 Kandhari Colony, 2Nd Road, Road, Chembur, Mumbai-400020. Mumbai-400071 Pan No. Aacca9261A Appellant Respondent Assessment Year: 2010-11 M/S Akash Purochem Pvt. Ito-10(2)(1), Ltd. Aayakar Bhavan, M.K. Vs. 1/5 Kandhari Colony, 2Nd Road, Churchgate, Road, Chembur, Mumbai. Mumbai-400071 Pan No. Aacca9261A Appellant Respondent

For Appellant: Mr. S.R. Parikh, ARFor Respondent: Mr. V. Vidhyadhar, DR
Section 133ASection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 M/s Akash Purochem Pvt. ITO-10(2)(1), Ltd. Aayakar Bhavan, M.K. Vs. 1/5 Kandhari Colony, 2nd Road, Churchgate, Road, Chembur, Mumbai. Mumbai-400071 PAN No. AACCA9261A Appellant Respondent Assessment Year: 2009-10 ITO-14(1)(1) M/s Akash Purochem Pvt. R. No. 431, 4th floor, Ltd. Vs. Aayakar Bhavan, M.K. 1/5 Kandhari Colony, 2nd Road, Road, Chembur, Mumbai-400020. Mumbai-400071 PAN No. AACCA9261A Appellant Respondent Assessment Year: 2010-11…

Avi Worldwide, Mumbai vs. Asst CIT 19(2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 7077/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Dec 2017AY 2009-10

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2009-10 M/S Avi Worldwide Acit-19(2) 201, A-Wing, Bhagtani Mumbai Vs. Krishang, Dattaatray Road, Santacruz (W) Mumbai-400054 Pan No. Aaffa1100L Appellant Respondent Assessee By : Dr. K. Shivaram & Mr. Rahul Hakani, Ar Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 28/12/2017 Date Of Pronouncement : 29/12/2017

For Appellant: Dr. K. Shivaram, &For Respondent: Mr. Rajesh Kumar Yadav, DR
Section 131Section 133(6)Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 M/s AVI Worldwide ACIT-19(2) 201, A-Wing, Bhagtani Mumbai Vs. Krishang, Dattaatray Road, Santacruz (W) Mumbai-400054 PAN No. AAFFA1100L Appellant Respondent Assessee by : Dr. K. Shivaram, & Mr. Rahul Hakani, AR Revenue by : Mr. Rajesh Kumar Yadav, DR Date of Hearing : 28/12/2017 Date of pronouncement : 29/12/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2009-10. The appeal is dir…

Sandeep K Mehta, Mumbai vs. ACIT 24(3), Mumbai

In the result, the cross appeals filed by the assessee and the Revenue are allowed for statistical purposes

ITA 7618/MUM/2014[2010-11]Status: DisposedITAT Mumbai29 Nov 2017AY 2010-11

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2010-11 Shri Sandeep K Mehta Acit-24(3) B/3, Saibaba Enclave, Vs. C-11, 7Th Floor, Pratyaksha Building-3, C D Baugh, Kar Bhavan, Bkc, Goregaon (W), Bandra(E), Mumbai-400062. Mumbai-400051. Pan No. Anpm244Oq Appellant Respondent Assessment Year: 2010-11 Acit-31(3) Shri Sandeep K Mehta C-11, 7Th Floor, Vs. B/3, Saibaba Enclave, Pratyaksha Kar Building-3, C D Baugh, Bhavan, Bkc, Goregaon (W), Bandra(E), Mumbai-400062. Mumbai-400051. Pan No. Anpm244Oq Appellant Respondent Assessee By : Mr. Bhupendra Shah, Ar Revenue By : Mr. V. Justin. Dr Date Of Hearing : 16/11/2017 Date Of Pronouncement : 29/11/2017

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. V. Justin. DR
Section 133(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Shri Sandeep K Mehta ACIT-24(3) B/3, Saibaba Enclave, Vs. C-11, 7th floor, Pratyaksha Building-3, C D Baugh, Kar Bhavan, BKC, Goregaon (W), Bandra(E), Mumbai-400062. Mumbai-400051. PAN No. ANPM244OQ Appellant Respondent Assessment Year: 2010-11 ACIT-31(3) Shri Sandeep K Mehta C-11, 7th floor, Vs. B/3, Saibaba Enclave, Pratyaksha Kar Building-3, C D Baugh, Bhavan, BKC, Goregaon (W), Bandra(E), Mumbai-400062. Mumbai-400051. PAN No. ANPM244OQ A…

DCIT 10(1)(2), Mumbai vs. Karamtara Steel P.Ltd, Mumbai

In the result, the appeal filed by the Revenue and the 1st ground of appeal of the assessee are allowed for statistical purposes

ITA 4642/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Nov 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Dcit-10(1)(2) M/S Karamtara Steel Pvt. R.No. 209, Aayakar Vs. Ltd. , 705, Morya Land Bhavan, Mark-Ii, New Link Road, M.K. Road, Andheri(W), Mumbai-400020. Mumbai-400053. Pan No. Aacck5915D Appellant Respondent Assessment Year: 2011-12 M/S Karamtara Steel Dcit (Osd)-8(2) Pvt. Ltd.705, Morya Vs. Aayakar Bhavan, 2Nd Land Mark-Ii New Link Floor R.No. 204, M.K. Road, Andheri(W), Road, Mumbai-400053. Mumbai-400020. Pan No. Aacck5915D Appellant Respondent Revenue By : Mr. Rajesh Kumar Yadav, Dr Assessee By : Ms. M.K. Patel & Mr. R.S. Chokshi, Ar Date Of Hearing : 26/09/2017 Date Of Pronouncement : 24/11/2017

For Appellant: Ms. M.K. Patel &For Respondent: Mr. Rajesh Kumar Yadav, DR
Section 14Section 143(3)Section 64Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 DCIT-10(1)(2) M/s Karamtara Steel Pvt. R.No. 209, Aayakar Vs. Ltd. , 705, Morya Land Bhavan, Mark-II, New Link Road, M.K. Road, Andheri(W), Mumbai-400020. Mumbai-400053. PAN No. AACCK5915D Appellant Respondent Assessment Year: 2011-12 M/s Karamtara Steel DCIT (OSD)-8(2) Pvt. Ltd.705, Morya Vs. Aayakar Bhavan, 2nd Land Mark-II New Link floor R.No. 204, M.K. Road, Andheri(W), Road, Mumbai-400053. Mumbai-400020. PAN No. AACCK5915D Appellant…

DCIT 10(1)(2), Mumbai vs. Karamtara Engineering P.Ltd, Mumbai

Appeal of the assessee is dismissed

ITA 4638/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Nov 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Dcit-10(1)(2) M/S Karamtara Room No. 209, Aayakar Vs. Engineering Pvt. Ltd. Bhavan, M.K. Road, 705, Morya Land Mark-Ii Mumbai-400020. New Link Road, Andheri(W), Mumbai-400053. Pan No. Aabck1921E Appellant Respondent Assessment Year: 2011-12 M/S Karamtara Dcit (Osd)-8(2) Engineering Pvt. Ltd. Vs. Aayakar Bhavan, 2Nd 705, Morya Land Mark-Ii Floor Room No. 204, M.K. New Link Road, Road, Andheri(W), Mumbai-400020. Mumbai-400053. Pan No. Aabck1921E Appellant Respondent Revenue By : Mr. Rajesh Kumar Yadav, Dr Assessee By : Ms. M.K. Patel & Mr. R.S. Chokshi, Ar Date Of Hearing : 26/09/2017 Date Of Pronouncement : 24/11/2017

For Appellant: Ms. M.K. Patel &For Respondent: Mr. Rajesh Kumar Yadav, DR
Section 133(6)Section 14Section 143(3)Section 64Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 DCIT-10(1)(2) M/s Karamtara Room No. 209, Aayakar Vs. Engineering Pvt. Ltd. Bhavan, M.K. Road, 705, Morya Land Mark-II Mumbai-400020. New Link Road, Andheri(W), Mumbai-400053. PAN No. AABCK1921E Appellant Respondent Assessment Year: 2011-12 M/s Karamtara DCIT (OSD)-8(2) Engineering Pvt. Ltd. Vs. Aayakar Bhavan, 2nd 705, Morya Land Mark-II floor Room No. 204, M.K. New Link Road, Road, Andheri(W), Mumbai-400020. Mumbai-400053. PAN No. AABCK19…

ACIT Cir 28(3), Navi Mumbai vs. Subhash V. Kanekar, Navi Mumbai

In the result, appeals filed by the assessee and the revenue are partly

ITA 1566/MUM/2017[2011-12]Status: DisposedITAT Mumbai22 Nov 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 143(2)Section 143(3)Section 50CSection 69C

…1 Subhash V Kanekar IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI Before Shri Mahavir Singh (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.1566/Mum/2017 (Assessment year: 2011-12) ACIT, Cir.28(3), Navi Mumbai vs Shri Subhash V Kanekar B-606, Kalyan Tower, Plot No.20 Sector 17, Vashi, Navi Mumbai-400 703 PAN : ADOPK3710A APPELLANT RESPONDEDNT I.T.A No.1749/Mum/2017 (Assessment year: 2011-12) Shri Subhash V Kanekar vs Addl. CIT-22(3), Mumbai B-606, Kalyan Tower, Plot No.20 Sector 17, Vashi, Navi Mumbai-400 703 APPELLANT RESPONDEDNT Assessee by Shri Devendra Jain Revenue b…

Anil Bihani, Mumbai vs. Asst CIT 24(1), Mumbai

In the result, the appeal is partly allowed

ITA 20/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Nov 2017AY 2009-10

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 Anil Bihani Acit-24(1), 12, Kakkad Comm. 6Th Floor, Lalbaug, Vs. Complex, Below Sun- Mumbai. N-Sheel, J.B. Nagar, Andheri (E), Mumbai-400059. Pan No. Aadpb1860C Appellant Respondent Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Rajat Mittal, Dr Date Of Hearing : 21/08/2017 Date Of Pronouncement : 03/11/2017

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Rajat Mittal, DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Anil Bihani ACIT-24(1), 12, Kakkad Comm. 6th floor, Lalbaug, Vs. Complex, Below Sun- Mumbai. N-Sheel, J.B. Nagar, Andheri (E), Mumbai-400059. PAN No. AADPB1860C Appellant Respondent Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Rajat Mittal, DR Date of Hearing : 21/08/2017 Date of pronouncement : 03/11/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2009-10. The appeal is d…

Dimpy Enterprses, Mumbai vs. ITO 17(1)(4), Mumbai

In the result, the appeals are partly allowed

ITA 3208/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Purushottam Kumar, DR
Section 133(6)Section 143(1)Section 143(3)Section 148Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 M/s Dimpy Enterprises ITO-17(1)(4) 501, Ashirwad Building Mumbai Vs. Ahmedabad Street, Mumbai-400009 PAN No. AAAFD4836B Appellant Respondent Assessee by : Shri Bhupendra Shah, AR Revenue by : Shri Purushottam Kumar, DR Date of Hearing : 13/09/2017 Date of pronouncement : 31/10/2017 ORDER PER N.K. PRADHAN, A.M. The captioned appeals filed by the assessee are directed against the order of the Commissioner of Incom…

Subhash V.Kanekar, Navi Mumbai vs. DCIT 22(3), Mumbai

In the result, the appeal of the revenue is allowed for statistical purposes and the appeal of the assessee is partly allowed

ITA 1748/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. Devendra Jain, ARFor Respondent: Mr. B. Pruseth, CIT (DR)
Section 133(6)Section 143(1)Section 143(3)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 ACIT-28(3) Subhash V. Kanekar, Room No. 313, 3rd floor B-606, Kalayan Tower, Vs. Tower No. 6, Vashi Plot No. 20, Sector-17, Railway Station Vashi Complex, Vashi Navi Mumbai-400703 Navi Mumbai-400705 PAN No. ADOPK3710A Appellant Respondent Assessment Year: 2010-11 Subhash V. Kanekar, DCIT-22(3) B-606, Kalayan Tower, Mumbai Vs. Plot No. 20, Sector-17, Vashi Navi Mumbai-400703 PAN No. ADOPK3710A Appellant Respondent Revenue by : Mr. B. Pru…

ITO 27(2)(2), Navi Mumbai vs. Manisha Hemant Mehta, Mumbai

In the result, the appeal is partly allowed

ITA 1570/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 Ito-27(2)(2) Smt. Manisha Hemant R.N. 414, 4Th Floor, Tower Mehta C/O Manisha Vs. No. 6, Vashi Railway Station Enterprises A-13, Complex Vashi Yashwant Building, 90 Ft. Navi Mumbai-400703 Road, Gatkopar (E) Mumbai-400077 Pan No. Agtpm8940N Appellant Respondent Revenue By : Shri Rajat Mittal, Dr Assessee By : Shri Hemant Mehta, Ar Date Of Hearing : 24/08/2017 Date Of Pronouncement : 31/10/2017

For Appellant: Shri Hemant Mehta, ARFor Respondent: Shri Rajat Mittal, DR
Section 133(6)Section 133ASection 143(1)Section 143(3)Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 ITO-27(2)(2) Smt. Manisha Hemant R.N. 414, 4th floor, Tower Mehta C/o Manisha Vs. No. 6, Vashi Railway Station Enterprises A-13, Complex Vashi Yashwant Building, 90 Ft. Navi Mumbai-400703 Road, Gatkopar (E) Mumbai-400077 PAN No. AGTPM8940N Appellant Respondent Revenue by : Shri Rajat Mittal, DR Assessee by : Shri Hemant Mehta, AR Date of Hearing : 24/08/2017 Date of pronouncement : 31/10/2017 ORDER PER N.K. PRADHAN, A.M. This is an appea…

Viren R. Shah, Mumbai vs. Asst CIT (OSD) Cir 3(2), Mumbai

In the result, the appeal is partly allowed

ITA 1161/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2017AY 2009-10

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: Shri Mayur R. Makadia, ARFor Respondent: Shri Saurabh Kumar Rai, DR
Section 133(6)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Viren R. Shah ACIT-3(2) C/o Roopam, 218/219 R.No. 1923, 19th floor, Vs. Carnac Road, Crawford Air India Building, Market Nariman Point Mumbai-400002 Mumbai-400021. PAN No. AAIPS7452E Appellant Respondent Assessee by : Shri Mayur R. Makadia, AR Revenue by : Shri Saurabh Kumar Rai, DR Date of Hearing : 14/09/2017 Date of pronouncement : 31/10/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment…

DCIT Cir 4, Thane vs. Urvashi Industries, Thane

In the result, the appeals are allowed for statistical purposes

ITA 748/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Shri Devendra Jain, ARFor Respondent: Shri Purushottam Kumar, DR
Section 133(6)Section 143(3)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 DCIT-4 M/s Urvashi Industries, Thane Fafadia Industrial Vs. Estate, Village- Waliv,Bessein, Vasai (E) Taluka-Vasai Thane. PAN No. AAAFU7651H Appellant Respondent Assessment Year: 2010-11 M/s Urvashi Industries, 3, ACIT-4 Nityanand Consumer Thane Vs. Society, Nityanand Nagar No. 4 Andheri (E) Mumbai-400069 PAN No. AAAFU7651H Appellant Respondent Revenue by : Shri Purushottam Kumar, DR Assessee by : Shri Devendra Jain, AR Date of Hearing…

Salvi Chemicals Industries Ltd, Mumbai vs. ACIT Cir 9(3), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4112/MUM/2015[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. H.N. Motiwalla, ARFor Respondent: Mr. T.A. Khan, DR
Section 133(6)Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 M/s Salvi Chemical Ind. DCIT-9(3) Ltd. C/o H.N. Aayakar Bhavan Vs. Motiwalla& Co., 508 Mumbai. Sharda Chambers, 33 New Marine Lines, Mumbai-400020. PAN No. AAKCS0142E Appellant Respondent Assessee by : Mr. H.N. Motiwalla, AR Revenue by : Mr. T.A. Khan, DR Date of Hearing : 11/10/2017 Date of pronouncement : 31/10/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appeal i…

ITO WD 3(5), Kalyan vs. Rajesh Ambalal Shah, Kalyan

In the result, the cross appeals filed by the assessee and the Revenue are allowed for statistical purposes

ITA 3132/MUM/2017[2009-10]Status: DisposedITAT Mumbai11 Oct 2017AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10 Shri Rajesh Ambalal Shah Ito-3(5) 28, Tapasya Hsg Scty, 2Nd Floor, Rani Vs. Above Icici Bank, G.M. Manison, Murbad Road, Pestom Sagar, Road Kalyan (W) Chembur, Kalyan-421301 Mumbai-400089. Pan No. Anlps6347J Appellant Respondent Assessment Year: 2009-10 Ito-3(5) Shri Rajesh Ambalal 2Nd Floor, Rani Manison, Shah Vs. Murbad Road Kalyan A-504, Sanskardi (W) Apartment, Lal Kalyan-421301 Chauky, Agra Road, Kalyan (W)-421301 Pan No. Anlps6347J Appellant Respondent Assessment Year: 2011-12 Shri Rajesh Ambalal Shah Ito-3(5) 28, Tapasya Hsg Scty, 2Nd Floor, Rani Vs. Above Icici Bank, G.M. Manison, Murbad Road, Pestom Sagar, Road Kalyan (W) Chembur, Kalyan-421301 Mumbai-400089

For Appellant: NoneFor Respondent: Ms. Arju Garadia, DR
Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Shri Rajesh Ambalal Shah ITO-3(5) 28, Tapasya HSG SCTY, 2nd floor, Rani Vs. above ICICI Bank, G.M. Manison, Murbad Road, Pestom Sagar, Road Kalyan (W) Chembur, Kalyan-421301 Mumbai-400089. PAN No. ANLPS6347J Appellant Respondent Assessment Year: 2009-10 ITO-3(5) Shri Rajesh Ambalal 2nd floor, Rani Manison, Shah Vs. Murbad Road Kalyan A-504, Sanskardi (W) Apartment, Lal Kalyan-421301 Chauky, Agra Road, Kalyan (W)-421301 PAN No. ANLPS6347J App…