Khatau Junkar Ltd. v. K S Pathania

Holy Cross Church, Mumbai vs. ITO Exem.Ward 1(3), Mumbai

Bench: Smt.Beena Pillai (Jm) & Shri Omkareshwar Chidara (Am) Holy Cross Church Ito(Exem)-Ward 1(3) Senapati Bapat Marg 619, 6Th Floor Lower Parel, Mumbai Vs. Cumballa Hill Telephone 400 013. Exchange, Peddar Road Mumbai-400 026. Pan : Aaath2240R Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Smt.Beena Pillai (JM) & Shri Omkareshwar Chidara (AM) Holy Cross Church ITO(Exem)-Ward 1(3) Senapati Bapat Marg 619, 6th Floor Lower Parel, Mumbai Vs. Cumballa Hill Telephone 400 013. Exchange, Peddar Road Mumbai-400 026. PAN : AAATH2240R Appellant Respondent : Ms. Vasanti Patel & Shri Assessee by M.A. Gohel : Shri Hemanshu Joshi Revenue by : 09/09/2025 Date of Hearing Date of pronouncement : 25/09/2025 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant has stated that the Ld. CPC has made an adjournment u…

Suraj Co Operative Housing Society Limited, Mumbai vs. ITO Ward 19(3)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () I.T.A. No. 2347/Mum/2025 Assessment Year: 2013-14

…should be given to the assessee. 10. Reliance is placed reliance on the decision of Hon’ble Bombay High Court in case of Khatau Junkar Ltd. Vs. K.S. 8 ITA Nos 2350/Mum/2025; A.Y. 2021-22 Suraj Co operative Housing Society Limited Pathania reported in (1992) 196 ITR 55, wherein Hon’ble Court while dealing with phrase “prima facie inadmissible” in clause (iii) of section 143(1)(a) of the Act held that, the word “prima facie” means, on the face of it, the claim is not admissible. Hon’ble court held that, it also means that the claim should be such that it does not require any further inquiry before the disallowanc…

Suraj Co Operative Housing Society Limited, Mumbai vs. ITO Ward 19(3)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () I.T.A. No. 2347/Mum/2025 Assessment Year: 2013-14

…should be given to the assessee. 10. Reliance is placed reliance on the decision of Hon’ble Bombay High Court in case of Khatau Junkar Ltd. Vs. K.S. 8 ITA Nos 2350/Mum/2025; A.Y. 2021-22 Suraj Co operative Housing Society Limited Pathania reported in (1992) 196 ITR 55, wherein Hon’ble Court while dealing with phrase “prima facie inadmissible” in clause (iii) of section 143(1)(a) of the Act held that, the word “prima facie” means, on the face of it, the claim is not admissible. Hon’ble court held that, it also means that the claim should be such that it does not require any further inquiry before the disallowanc…

Suraj Co Operative Housing Society Limited, Mumbai vs. ITO Ward 19(3)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () I.T.A. No. 2347/Mum/2025 Assessment Year: 2013-14

…should be given to the assessee. 10. Reliance is placed reliance on the decision of Hon’ble Bombay High Court in case of Khatau Junkar Ltd. Vs. K.S. 8 ITA Nos 2350/Mum/2025; A.Y. 2021-22 Suraj Co operative Housing Society Limited Pathania reported in (1992) 196 ITR 55, wherein Hon’ble Court while dealing with phrase “prima facie inadmissible” in clause (iii) of section 143(1)(a) of the Act held that, the word “prima facie” means, on the face of it, the claim is not admissible. Hon’ble court held that, it also means that the claim should be such that it does not require any further inquiry before the disallowanc…

Suraj Co Operative Housing Society Limited, Mumbai vs. ITO Ward 19(3)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () I.T.A. No. 2347/Mum/2025 Assessment Year: 2013-14

…should be given to the assessee. 10. Reliance is placed reliance on the decision of Hon’ble Bombay High Court in case of Khatau Junkar Ltd. Vs. K.S. 8 ITA Nos 2350/Mum/2025; A.Y. 2021-22 Suraj Co operative Housing Society Limited Pathania reported in (1992) 196 ITR 55, wherein Hon’ble Court while dealing with phrase “prima facie inadmissible” in clause (iii) of section 143(1)(a) of the Act held that, the word “prima facie” means, on the face of it, the claim is not admissible. Hon’ble court held that, it also means that the claim should be such that it does not require any further inquiry before the disallowanc…

Greenovoc Specialty Coatings Private Limited, Navi Mumbai vs. Dy. Commissioner of Income Tax, Circle 15(1)(2), Mumbai

In the result the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

…115BAB. 5 ITA No. 3284/Mum/2025; A.Y. 2024-25 Greenovoc Specialty Coatings Private Limited 4.4 In support of the submission Ld.AR placed reliance on the decision of Hon’ble Bombay High Court in case of Khatau Junkar Ltd. Vs. K.S. Pathania reported in (1992) 196 ITR 55, wherein Court while dealing with phrase “prima facie Hon’ble inadmissible” in clause (iii) of section 143(1)(a) of the Act held that, the word “prima facie” means, on the face of it, the claim is not admissible. Hon’ble court held that, it also means that the claim should be such that it does not require any further inquiry before the disallowanc…

Kokuyo Camlin Limited, Mumbai vs. Centralised Processing Unit/ Dy. Commissioner of Income Tax-2(1)(1), Mumbai

Appeal is allowed for statistical purposes

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Kokuyo Camlin Limited Cit- 2(1)(1) 48/2, Hilton House, Midc Aayakar Bhavan Central Road, Marol Midc Vs. M.K. Road Industry Estate, Mumbai Mumbai-400 400 091. 020. Pan : Aaacc1647E Appellant Respondent

…e appellant, it is observed that reliance is placed on the Hon'ble Jurisdictional High Court decision of Bajaj Auto Finance Ltd. Vs. Ld. CIT(A) Pune (93 taxman.con 63)(Bombay) A.Y. 1993-94. Similarly, reliance was placed on the decision of Khatau Jankar Ltd. (196 ITR 55) (Bombay) and CIT Vs. GVK Industries Ltd. (147 taxman.com 281)(Telangana) for the proposition that on debatable issues, additions under section 143(1)(a) cannot made. But, the impugned case, relates to A.Y. 2021-22 and from 1.4.2008, the section 143(1)(a) itself is replaced and section 143(1) was introduced and under section 143(1), the additions…

Dy Commissioner of Income Tax, Central Circle-1(4), Mumbai vs. Ultratech Cement Limited, Mumbai

In the result, appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey & Shri Prabhash Shankar

…er section 154 of the Act is bad in law. In this case, reliance was also placed on various case laws i.e.Beena Rahul Mishra vs CIT & others (185 ITR 361), T.S. Balram ITO v. Volkart Brothers & Others (82 ITR 50) (SC),Khatau Junkar Ltd. vs K.S. Pathania [1992] 196 ITR 55 (Bom),Satish Kumar Aggarwal v. Deputy Commissioner of Income-tax [2012] 20 taxmann.com 172 (Delhi ITAT) and Additional CIT v. Chemical Limes (149 ITR 325) (Raj).Based on the above decisions, it is stated that the proposed action to withdraw the claim under section 801A cannot be classified as a mistake apparent from records. 4.4. It was also plead…

Abbott Healthcare Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

…see is aggrieved and is in appeal before us. 3 Learned counsels for the assessee, has a three-fold submission. His first plea is that in the light of law laid down by Hon'ble jurisdictional High Court, in the case of Khatau Junkar Ltd. v. K S Pathania [(1992) 196 ITR 55 (Bom.)] the scope of prima facie disallowance under section 143(1) Abbott Healthcare Pvt. Ltd. is inherently very limited and only such a disallowance can be made under this statutory provision as can be conclusively held to inadmissible based on material on record. It is submitted that a claim backed by the binding judicial precedents of Hon'ble…