Kanpur Industrial Works v. CIT

59 ITR 407High Court1966#6124 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Issues it is cited on

section 33(4)section 34(1)section 33section 260section 34section 260asection 254(1)section 253furnishing inaccurate particularsdocuments seizedconcealment of incomeunexplained expenditure

Judgments citing Kanpur Industrial Works v. CIT

ITO, NEW DELHI vs. M/S. BILLET PROCON PVT. LTD., DELHI

ITA 1382/DEL/2017[2012-13]Status: DisposedITAT Delhi25 Jun 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 68

…een an additional reason to delete the additions made by the A.O. 23. We shall now also note some other decisions, where similar issue has been considered. The decision in Kanpur Industrial Works v. Commissioner of Income-Tax, 1965 SCC OnLine All 480: (1966) 59 ITR 407 is worth mentioning. In this case, certain land of the assessee was acquired by the State Government for Rs.10,000/- and immediately he was given a part of the land on lease for 999 years on a nominal rent. He was permitted to sell the land to anybody as a freehold property. Accordingly, he sold a major part of it during the accounting year for Rs…

ACIT CENTRAL CIRCLE-2(1), MUMBAI vs. M/S. G TRADE AND CAPITAL VENTURE PVT. LTD., MUMBAI

In the result, application

ITA 3211/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…ubject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. 33 of the IT Act along with the…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1) , MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3038/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…ubject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. 33 of the IT Act along with the…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1), MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3037/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…ubject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. 33 of the IT Act along with the…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1), MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3036/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…ubject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. 33 of the IT Act along with the…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1), MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3035/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…ubject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. 33 of the IT Act along with the…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1) , MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3034/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…ubject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. 33 of the IT Act along with the…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1), MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3033/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…ubject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That in Kanpur Industrial Works v. CIT [1966] 59 ITR 407 (All). That judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. judgment has considered the position of an appeal under s. 33 of the IT Act along with the…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S SHIV VEGPRO PVT. LTD., KOTA

In the result, appeal of the revenue is dismissed

ITA 739/JPR/2019[2011-12]Status: DisposedITAT Jaipur30 Jul 2020AY 2011-12
For Appellant: Shri Mahendra Gargieya (Advocate)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 144Section 147Section 148Section 68

…has contended that the Tribunal cannot entertain and consider an issue which is not subject matter of appeal before it. In support of his contention, he has relied upon the judgment of Hon’ble Allahabad High Court in case of Kanpur Industrial Works vs. CIT, 59 ITR 407 (All.) and submitted that the Hon’ble High Court has held that no relief can be granted to an assessee unless he asked for it and is entitled in law to get it. The Tribunal has no jurisdiction to give any relief though he may be entitled to it, if he does not ask for it in the appeal. The powers of the Tribunal though are very wide but only within…

SANJAY SAWHNEY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms

ITA/834/2019HC Delhi18 May 2020
Section 132Section 142(1)(ii)Section 153CSection 253(2)Section 260A

…ITA 834/2019 Page 1 of 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 25.09.2019 Pronounced on: 18.05.2020 + ITA 834/2019 SANJAY SAWHNEY ...... Appellant Through: Mr. S. Krishnan, Advocate. versus PRINCIPAL COMMISSIONER OF INCOME TAX ...... Respondent Through: Mr. Zoheb Hossain, Sr. Standing Counsel. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV NARULA JUDGMENT 1. The present appeal under Section 2…

DCIT, NEW DELHI vs. M/S FERN HEALTHCARE PVT. LTD.,, NEW DELHI

In the result appeals filed by revenue for Assessment Year

ITA 3682/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Aug 2018AY 2009-10

Bench: Shri R.K.Panda & Smt Beena A Pillaiacit Vs. M/S Ranbaxy Health Care P Circle-15(1) Ltd. C.R.Building, I.P.Estate (Now M/S Fern Healthcare New Delhi P Ltd.) S-137, 2Nd Floor Greater Kailash Ii New Delhi (Appellant) (Respondent) Dcit Vs. M/S Fern Healthcare P Ltd. Circle-15(1) S-137, 2Nd Floor C.R.Building, I.P.Estate Greater Kailash Ii New Delhi New Delhi Pan: Aaccr3509E (Appellant) (Respondent)

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Ms.Deepali Chandra, CIT, D.R
Section 10Section 14Section 14A

…ee in his favour passed by the lower court should not be entitled to agitate a new ground and subject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. Commissioner of Income-tax [1966] 59 ITR 407 (All.). That judgment has considered the position of an appeal under section 33 of the Income-tax Act along with the relevant Rules and that of an appeal under the Code of Civil Procedure and the provisions of Order XLI, rule 22. The judgment holds that when the department files an appeal for an increase in the assessed income, the subject- matter…

ACIT, NEW DELHI vs. M/S. RANBAXY HEALTH CARE PVT. LTD., NEW DELHI

In the result appeals filed by revenue for Assessment Year

ITA 3108/DEL/2011[2008-09]Status: DisposedITAT Delhi23 Aug 2018AY 2008-09

Bench: Shri R.K.Panda & Smt Beena A Pillaiacit Vs. M/S Ranbaxy Health Care P Circle-15(1) Ltd. C.R.Building, I.P.Estate (Now M/S Fern Healthcare New Delhi P Ltd.) S-137, 2Nd Floor Greater Kailash Ii New Delhi (Appellant) (Respondent) Dcit Vs. M/S Fern Healthcare P Ltd. Circle-15(1) S-137, 2Nd Floor C.R.Building, I.P.Estate Greater Kailash Ii New Delhi New Delhi Pan: Aaccr3509E (Appellant) (Respondent)

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Ms.Deepali Chandra, CIT, D.R
Section 10Section 14Section 14A

…ee in his favour passed by the lower court should not be entitled to agitate a new ground and subject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. Commissioner of Income-tax [1966] 59 ITR 407 (All.). That judgment has considered the position of an appeal under section 33 of the Income-tax Act along with the relevant Rules and that of an appeal under the Code of Civil Procedure and the provisions of Order XLI, rule 22. The judgment holds that when the department files an appeal for an increase in the assessed income, the subject- matter…

ACIT, NOIDA vs. M/S. JUBILANT ENPRO P. LTD., NOIDA

In the result appeal filed by Revenue stands dismissed and Cross Objection by assessee stands allowed for statistical purposes

ITA 3485/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Aug 2018AY 2010-11

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2010-11 Acit, Circle 1 Vs. M/S Jubilant Enpro P Ltd. Noida 201 301 Plot No.1-A Sector 16 A Noida 201 301 Pan: Aaace0653L

For Appellant: Sh. Gaurav Jain, Adv. &For Respondent: Sh. Amit Jain, Sr.D.R
Section 14ASection 28

…ee in his favour passed by the lower court should not be entitled to agitate a new ground and subject to the same limitation. A Division Bench of the Allahabad High Court has taken a similar view in Kanpur Industrial Works v. Commissioner of Income-tax [1966] 59 ITR 407 (All.). That judgment has considered the position of an appeal under section 33 of the Income-tax Act along with the relevant Rules and that of an appeal under the Code of Civil Procedure and the provisions of Order XLI, rule 22. The judgment holds that when the department files an appeal for an increase in the assessed income, the subject- matter…

DCIT CEN CIR 8(1), MUMBAI vs. RAMAKANT GAGGAR, MUMBAI

In the result, the appeals of the revenue are dismissed

ITA 1290/MUM/2015[2009-10]Status: DisposedITAT Mumbai21 Dec 2016AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

For Appellant: Santanu KR.SaikiaFor Respondent: Shri Vijay Mehta
Section 143(3)Section 153ASection 153CSection 254(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. Nos.1287 to 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 to 2009-10) Dy. Commissioner of Income Vs. Shri Ramakant Gaggar tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6th floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./PAN :ABKPG9952C अऩीराथी की ओय से / Appellant by : Santanu KR.Saikia प्रत्मथी की ओय से/Respondent by :…

DCIT CEN CIR 8(1), MUMBAI vs. RAMAKANT GAGGAR, MUMBAI

In the result, the appeals of the revenue are dismissed

ITA 1289/MUM/2015[2008-09]Status: DisposedITAT Mumbai21 Dec 2016AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

For Appellant: Santanu KR.SaikiaFor Respondent: Shri Vijay Mehta
Section 143(3)Section 153ASection 153CSection 254(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. Nos.1287 to 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 to 2009-10) Dy. Commissioner of Income Vs. Shri Ramakant Gaggar tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6th floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./PAN :ABKPG9952C अऩीराथी की ओय से / Appellant by : Santanu KR.Saikia प्रत्मथी की ओय से/Respondent by :…

DCIT CEN CIR 8(1), MUMBAI vs. RAMAKANT GAGGAR, MUMBAI

In the result, the appeals of the revenue are dismissed

ITA 1288/MUM/2015[2007-08]Status: DisposedITAT Mumbai21 Dec 2016AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

For Appellant: Santanu KR.SaikiaFor Respondent: Shri Vijay Mehta
Section 143(3)Section 153ASection 153CSection 254(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. Nos.1287 to 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 to 2009-10) Dy. Commissioner of Income Vs. Shri Ramakant Gaggar tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6th floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./PAN :ABKPG9952C अऩीराथी की ओय से / Appellant by : Santanu KR.Saikia प्रत्मथी की ओय से/Respondent by :…

DCIT CEN CIR 8(1), MUMBAI vs. RAMAKANT GAGGAR, MUMBAI

In the result, the appeals of the revenue are dismissed

ITA 1287/MUM/2015[2006-07]Status: DisposedITAT Mumbai21 Dec 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

For Appellant: Santanu KR.SaikiaFor Respondent: Shri Vijay Mehta
Section 143(3)Section 153ASection 153CSection 254(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. Nos.1287 to 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 to 2009-10) Dy. Commissioner of Income Vs. Shri Ramakant Gaggar tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6th floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./PAN :ABKPG9952C अऩीराथी की ओय से / Appellant by : Santanu KR.Saikia प्रत्मथी की ओय से/Respondent by :…

ACIT CC vs. PANCHSHEEL HOMES (P) LTD,

The appeal of the department is dismissed

ITA 4144/DEL/2007[2003-2004]Status: DisposedITAT Delhi13 Jul 2016AY 2003-2004

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastava

Section 132(1)Section 153ASection 153C

…. The cross objection is substitute for appeal and its scope cannot be extended beyond the scope of appeal U/s 253(1) of which it is a substitute. Reliance was placed by the Ld. CIT DR on the following judicial rulings- -Kanpur Industrial Works vs CIT (1966) 59 ITR 407 (All HC) -MTNL Vs Telecom Regulatory Authority of India AIR 2000 Delhi 208 -DCIT Vs Sandip M Patel (2012) 22 taxmann.com 288 (Ahmedabad Tribunal) 9. We have heard the rival contentions on the maintainability of the CO. Under Section 253(4) of the Income Tax Act, 1961, the assessee is entitled to file cross objection even if he has not filed a…

DCIT, NEW DELHI vs. M/S. INVENSYS INDIA (P) LTD., NEW DELHI

ITA 4132/DEL/2010[2002-03]Status: DisposedITAT Delhi04 Mar 2016AY 2002-03

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Invensys India (P) Ltd., Circle-11(1), No.18, Kotla Lane, Vs. C.R.Building, Rouse Avenue, New Delhi New Delhi Pan:Aabcs8027M (Appellant) (Respondent)

For Appellant: Sh.A.K. Saroha, CIT DRFor Respondent: Sh Salil Kapoor, Adv
Section 143(3)Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Invensys India (P) Ltd., Circle-11(1), No.18, Kotla Lane, Vs. C.R.Building, Rouse Avenue, New Delhi New Delhi PAN:AABCS8027M (Appellant) (Respondent) C.O. No.355/Del/2010 (ITA No. 4132/Del/2010) (Assessment Year: 2002-03) Invensys India (P) Ltd., DCIT, No.18, Kotla Lane, Circle-11(1), Vs. Rouse Avenue, C.R.Building, New Delhi New Delhi PAN:AABCS8027M (Appellant) (Respondent) Assessee by : Sh.A.K. Saroha, CIT DR Respondent by: Sh Salil Kapoor, Adv Sh. Sunit Lal Chan…