Jai Steel (India) v. Asstt. CIT

36 Taxmann.com 523High Court2013#307 most cited

What is Jai Steel (India) v. Asstt. CIT authority for?

An assessee cannot claim deductions or expenditures in a Section 153A assessment that were not claimed in the original completed assessment, even if documents were found during a search.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Jai Steel (India) · Section 153A · search assessment · undisclosed income · undisclosed property · original assessment · claim expenditure · claim deduction · Section 132 · block period

Also reported as

219 Taxmann 223

Sections most often in play

Section 153ASection 132Section 143(3)Section 139Section 147Section 143(2)Section 153CSection 148

Issues it is cited on

section 153a(1)(a)section 139(5)section 158bbsection 153a(1)regular assessmentsection 132asection 69bsection 158block periodloose paperssection 158bsearch assessment

Judgments citing Jai Steel (India) v. Asstt. CIT

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Sri. H. Nagaraja, Bangalore vs. CIT, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 613/BANG/2014[2008-09]Status: DisposedITAT Bangalore17 Mar 2017AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 139Section 143(3)Section 153ASection 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.613 & 614/Bang/2014 (Assessment years: 2008-09 & 2009-10) Shri H.Nagaraja, No.6 & 7, 5th Cross, ‘Sri Ganesh Krupa’ New Bank Colony, Konankunte, Bengaluru-560062. … Appellant PAN:ABMPN 7731 L Vs. Commissioner of Income-tax, Karnataka (Central), Bengaluru. … Respondent Appellant by : Shri M.V.Seshachala, Advocate. Respondent by : Ms. Neera Malhotra, CIT(DR). Date of hearing : 06/01/2017 Date of pronouncement : 17/03/2017 O R D E R Per INTURI RAMA RAO,…

Aquatic Formulations (India) Ltd, Mumbai vs. ACIT Cen Cir 45, Mumbai

In the result, appeals for the AYs 2005-06 to 2008-09 are allowed and the appeals for the AYs 2009-10 and 2010-11 are dismissed

ITA 6451/MUM/2014[2005-06]Status: DisposedITAT Mumbai17 Feb 2017AY 2005-06

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

For Appellant: Mr. Neelkanth KhandelwalFor Respondent: Shri B.C.S. Naik, CIT-DR
Section 132Section 132(4)Section 133ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6452/M/2014 (AY 2006-2007) ITA No.6454/M/2014 (AY 2008-2009) ITA No.6456/M/2014 (AY 2010-2011) Acquatic Formulations (I) Ltd., फनाभ/ ACIT, Central Circle-45, 224, Kailash Plaza, Vallabaug Mumbai. Vs. Lane, Ghatkopar (E), Mumbai-75. स्थामी रेखा सं./ PAN : AACCA4855E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee by : Mr. Neelkanth Khandelwal प्रत्मथी की ओय से/ Revenue by : Shri B.C.S. Naik, CIT-DR सुनवाई की तायीख / Date of Hearing : 08.…

Samarthmal P. Mali, Mumbai vs. DCIT Cent. Cir. 4(4), Range -4, Mumbai

Accordingly, we delete the same. Accordingly, the grounds originally raised by the assessee are allowed

ITA 2185/MUM/2016[2007-08]Status: DisposedITAT Mumbai02 Jan 2017AY 2007-08
For Appellant: Shri Umang ShahFor Respondent: Ms.Anukrishna Agarwal
Section 132Section 132(4)Section 254(1)Section 271(1)(c)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “जेजेजेजे” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“J”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं पवन"सह,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and Pawan Singh,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/2179-80/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Years:2001-02&03-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Mr. Prakash P. Mali, ACIT (OSD-I), बनाम/ Prop. of M.S. Junction, Vs. Circle-7,R.No.409, Aayakar 33, Ashish Indl. Estate, Gokhale Road Bhavan,Maharshi Karve Road,…

Prakash P. Mali, Mumbai vs. DCIT Cent. Cir. 4(4), Range -4, Mumbai

Accordingly, we delete the same. Accordingly, the grounds originally raised by the assessee are allowed

ITA 2179/MUM/2016[2001-02]Status: DisposedITAT Mumbai02 Jan 2017AY 2001-02
For Appellant: Shri Umang ShahFor Respondent: Ms.Anukrishna Agarwal
Section 132Section 132(4)Section 254(1)Section 271(1)(c)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “जेजेजेजे” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“J”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं पवन"सह,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and Pawan Singh,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/2179-80/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Years:2001-02&03-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Mr. Prakash P. Mali, ACIT (OSD-I), बनाम/ Prop. of M.S. Junction, Vs. Circle-7,R.No.409, Aayakar 33, Ashish Indl. Estate, Gokhale Road Bhavan,Maharshi Karve Road,…

Balaji Universal Tradelink P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

The appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2183/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2016AY 2004-05

Bench: Shri Joginder Singh & Shri Sanjay Arora

Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी संजय अरोड़ा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Sanjay Arora, Accountant Member ITA NO.2183/Mum/ 2013 Assessment Years:2004-05 M/s Balalji Universal vs DCIT, Tradelink Pvt. Ltd., Central Circle-40, C-71/75, 7th Floor, Room No.653, 6th Floor, Mittal Tower, Aayakar Bhavan Nariman Point, M.K.Road, Mumbai-400021 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABCL0236H ITA NOs.2184 to 2186/Mum/2013 Assessment Years:2005-0…

Smt. Ranjana Garg, New Delhi vs. DCIT, New Delhi

In the result, the CO of the assessee is allowed and

ITA 2083/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Ranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L Page 1 CO No. 254/Del/2012 (In ITA No. 2345/Del/2012) (As…

ACIT CC 22 & 30 Cen Rf 5, Mumbai vs. Welspun Power & Steel Ltd, Mumbai

In the result, the appeal of the revenue is hereby ordered to be dismissed

ITA 6303/MUM/2014[2005-06]Status: DisposedITAT Mumbai05 Oct 2016AY 2005-06

Bench: S/Shri Sanjay Arora & Amarjit Singhआयकर अपील सं/ I.T.A. No.6303/Mum/2014 ("नधा"रण वष" / Assessment Year: 2005-06) Assistant Commissioner Of M/S. Welspun Power & Steel बनाम/ Income Tax Central Circle 22 Ltd. (Now Known As M/S. Vs. & 30 Central Range 5 Welspun Steel Ltd.) Room No.404, 4Th Floor, Welspun House, 4Th Floor, Aayakar Bhavan, B-Wing, Kamala City, Mumbai - 400020 S.B.Marg, Lower Parel (W) Mumbai - 400013 C.O. No.51/Mum/2016 (I.T.A. No. 6303/Mum/2014) ("नधा"रण वष" / Assessment Year: 2005-06) M/S. Welspun Power & Steel Assistant Commissioner Of बनाम/ Ltd. (Now Known As M/S. Income Tax Central Circle Vs. Welspun Steel Ltd.) 22 & 30 Central Range 5 Welspun House, 4Th Floor, B- Room No.404, 4Th Floor, Wing, Kamala City, Aayakar Bhavan, S.B.Marg, Lower Parel (W) Mumbai - 400020 Mumbai - 400013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacw5308G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Mithesh ShahFor Respondent: Mrs. Vidisha Kalra (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE S/SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.6303/Mum/2014 ("नधा"रण वष" / Assessment Year: 2005-06) Assistant Commissioner of M/s. Welspun Power & Steel बनाम/ Income Tax Central Circle 22 Ltd. (Now known as M/s. Vs. & 30 Central Range 5 Welspun Steel Ltd.) Room No.404, 4th Floor, Welspun House, 4th Floor, Aayakar Bhavan, B-Wing, Kamala City, Mumbai - 400020 S.B.Marg, Lower Parel (W) Mumbai - 400013 C.O. No.51/Mum/2016 (I.T.A. No. 6303/Mum/2014) ("नधा"रण वष" / Assessment Year: 2005-06) M/s. Welspun…

Anil Mahavir Gupta, Mumbai vs. ACIT Cen Cir 45, Mumbai

In the result, appeal of the assessee allowed

ITA 638/MUM/2011[2005-06]Status: DisposedITAT Mumbai31 Aug 2016AY 2005-06

Bench: Shri G.S.Pannu & Shri Sanjay Garg.

For Appellant: S/Shri Vijay Mehta/Govind JhaveriFor Respondent: Shri Sanjay Singh
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER. ITA No.638/MUM/2011,( A.Y. 2005-06) Shri Anil Mahavir Gupta, 203, Giriraj, Iron Market, S.T.Road, Mumbai – 400009 PAN: ADKPG 6798 ... Appellant Vs. The ACIT, Cen. Cir.45, Mumbai .... Respondent ITA No.9215/MUM/2010,( A.Y. 2002-03) ITA No.9216/MUM/2010,( A.Y. 2003-04) ITA No.9225/MUM/2010,( A.Y. 2004-05) ITA No.9226/MUM/2010,( A.Y. 2005-06) ITA No.9227/MUM/2010,( A.Y. 2006-07) The ACIT/DCIT, Cen. Cir.45, Mumbai ... Appellant Vs. Shri Anil Mahavir Gupta, 203, Giriraj, Iron…

ACIT CC-45, Mumbai vs. Anil M. Gupta, Mumbai

In the result, appeal of the assessee allowed

ITA 9215/MUM/2010[2002-03]Status: DisposedITAT Mumbai31 Aug 2016AY 2002-03

Bench: Shri G.S.Pannu & Shri Sanjay Garg.

For Appellant: S/Shri Vijay Mehta/Govind JhaveriFor Respondent: Shri Sanjay Singh
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER. ITA No.638/MUM/2011,( A.Y. 2005-06) Shri Anil Mahavir Gupta, 203, Giriraj, Iron Market, S.T.Road, Mumbai – 400009 PAN: ADKPG 6798 ... Appellant Vs. The ACIT, Cen. Cir.45, Mumbai .... Respondent ITA No.9215/MUM/2010,( A.Y. 2002-03) ITA No.9216/MUM/2010,( A.Y. 2003-04) ITA No.9225/MUM/2010,( A.Y. 2004-05) ITA No.9226/MUM/2010,( A.Y. 2005-06) ITA No.9227/MUM/2010,( A.Y. 2006-07) The ACIT/DCIT, Cen. Cir.45, Mumbai ... Appellant Vs. Shri Anil Mahavir Gupta, 203, Giriraj, Iron…

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘जी’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANJAY GARG, JM आयकर अपील सं./ITA No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) ACIT, CC-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti CHS Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKPA 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) ACIT, CC-32, Mumbai Vs. Shr…

G.R. Pandya Share Broking Ltd, Mumbai vs. ACIT CC 13, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 533/MUM/2014[2000-01]Status: DisposedITAT Mumbai24 Jun 2016AY 2000-01

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

For Appellant: Shri Dharmesh Shah, Mr. BipinFor Respondent: Shri Bhupendra Kumar Singh, DR
Section 132Section 142Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER I.T.A. No.533/M/2014 (AY: 2000-2001) I.T.A. No.534/M/2014 (AY: 2003-2004) I.T.A. No.535/M/2014 (AY: 2004-2005) I.T.A. No.536/M/2014 (AY: 2005-2006) फनाभ/ G.R. Pandya Share Broking Ltd., Asst. Commissioner of Income C/o. Shah and Company Tax Tax-CC-13, Vs. 11 th Floor, R.No. 1103, Consultants, 201, Princess Street, Kesar Bldg, First Floor, Old CGO Bldg, M.K. Road, Room No.11, Mumbai-02. Mumbai – 400 020. स्थामी रेखा सं./ PAN : AAACG3748A (अऩीराथी /Appellant) .. (प्रत्मथी /…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…0 [Del], Anil Kumar Bhatia [supra], Madugula Venu Vs. DIT [2013] 29 Taxmann 200 [Del], Chetan Das Lachman Das ITA No. 2021/2010, Filatex India Ltd [supra], Ranbaxy Laboratories Ltd. Vs. CIT [2011] 12 Taxmann.com 74 [Del], Jai Steel (India) Vs. ACIT [2013] 36 Taxmann.com 523 [Raj and judgment of Hon’ble Bombay High Court dated 29.10.2010 in ITA No. 36/2009 CIT Vs. Murli Agro Products Ltd. [Bom] and judgment of Hon’ble Karnataka High Court in the case of M/s Canara Housing Development Company Vs. DCIT dated 25.7.2014 in ITA No.38/2014 have been considered by their Lordships and thereafter, summary of legal p…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…0 [Del], Anil Kumar Bhatia [supra], Madugula Venu Vs. DIT [2013] 29 Taxmann 200 [Del], Chetan Das Lachman Das ITA No. 2021/2010, Filatex India Ltd [supra], Ranbaxy Laboratories Ltd. Vs. CIT [2011] 12 Taxmann.com 74 [Del], Jai Steel (India) Vs. ACIT [2013] 36 Taxmann.com 523 [Raj and judgment of Hon’ble Bombay High Court dated 29.10.2010 in ITA No. 36/2009 CIT Vs. Murli Agro Products Ltd. [Bom] and judgment of Hon’ble Karnataka High Court in the case of M/s Canara Housing Development Company Vs. DCIT dated 25.7.2014 in ITA No.38/2014 have been considered by their Lordships and thereafter, summary of legal p…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

The Commisioner of Income-Tax vs. M/S Ibc Knowledge Park Pvt Ltd

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE)…

Samarthmal P. Mali, Mumbai vs. Asst CIT (OSD I) Cen RG 7, Mumbai

In the result, all the five appeals of the assessee are partly allowed

ITA 1730/MUM/2013[2007-08]Status: DisposedITAT Mumbai14 Jan 2016AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Amarjit Singhi.T.A. No.1730/M/2013 (Assessment Year: 2007-2008) फनाभ/ Mr. Samrathmal P. Mali, Acit (Osd-I), 27, 2Nd Floor, Mantri Corner Central Range 7, Vs. Bldg., Opp. Swaraj Restaurant, 413, Aayakar Bhavan, Phadke Chowk, Gokhale Road, Maharshi Karve Road, Dadar (W), Mumbai – 400 025. Mumbai – 400 020. स्थामी रेखा सं./ Pan : Aahpm6079Q (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent)

For Appellant: Shri Girish DaveFor Respondent: Shri A.K. Jha, CIT-DR
Section 132Section 132(4)Section 153Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER I.T.A. No.1730/M/2013 (Assessment Year: 2007-2008) फनाभ/ Mr. Samrathmal P. Mali, ACIT (OSD-I), 27, 2nd Floor, Mantri Corner Central Range 7, Vs. Bldg., Opp. Swaraj Restaurant, 413, Aayakar Bhavan, Phadke Chowk, Gokhale Road, Maharshi Karve Road, Dadar (W), Mumbai – 400 025. Mumbai – 400 020. स्थामी रेखा सं./ PAN : AAHPM6079Q (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) I.T.A. No.7282/M/2013 (Assessment Year: 2001-2002) I.T.A. No.7283/M/2013 (Assessment Year: 2002-20…

Ideal Appliances Co. P.Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

ITA 173/MUM/2015[2005-06]Status: DisposedITAT Mumbai31 Dec 2015AY 2005-06

Bench: Shri D. Karunakara Rao & Shri Sandeep Gosain

For Appellant: Shri Rahul HakaniFor Respondent: Shri Pratap Singh, DR
Section 132Section 142(1)Section 143Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 173/M/2015 (AY: 2005-2006) I.T.A. No. 174/M/2015 (AY: 2006-2007) I.T.A. No. 175/M/2015 (AY: 2007-2008) I.T.A. No. 176/M/2015 (AY: 2008-2009) I.T.A. No. 177/M/2015 (AY: 2009-2010) M/s. Ideal Appliances Co. Pvt. फनाभ/ DCIT- Central Circle-44, Ltd., Mumbai. Vs. 1117, Maker Chambers V, 11th Floor, Nariman Point, Mumbai – 400 021. स्थामी रेखा सं./ PAN : AAAC10385H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Appellant by : Shri Rahul Hakani…

Vimal Kumar Rathi, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

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

ITA 3094/MUM/2013[2002-03]Status: DisposedITAT Mumbai16 Oct 2015AY 2002-03

Bench: Shri D. Karunakara Rao & Shri Sanjay Garg

For Appellant: Shri G.P. MehtaFor Respondent: Shri G.M. Doss
Section 132Section 153A

…आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER I.T.A. No.3094/M/2013 (AY: 2002-2003) I.T.A. No.3095/M/2013 (AY: 2004-2005) I.T.A. No.3096/M/2013 (AY: 2009-2010) Shri Vimal Kumar Rathi, फनाभ/ DCIT, Central Circle 17 & 18, R.No.401, 4 th Floor, C/o. G.P. Mehta & Co, CAS, Vs. 807, Tulsiani Chambers, Aayakar Bhavan, 212, Nariman Point, M.K. Road, Mumbai-20. Mumbai – 400 021. स्थामी रेखा सं./ PAN : AABPR 3676 A (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. I.T.A. No.2823/M/2013…