Kishinchand Chellaram v. CIT

4 Taxmann 29Supreme Court of India1980#1307 most cited

What is Kishinchand Chellaram v. CIT authority for?

Material collected behind the assessee's back, if to be used against them, must be subject to a meaningful opportunity of rebuttal. This ensures fairness in the assessment process.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Kishinchand Chellaram v. CIT · natural justice · opportunity of rebuttal · material collected behind assessee's back · fair hearing · assessment proceedings

Sections most often in play

Section 143(3)Section 133ASection 68Section 133(6)Section 69CSection 131Section 142(1)Section 148
Read the full judgment

Issues it is cited on

buyback of sharesonus of proofsection 269tsection 2(43)section 269ssection 271esection 158bbsection 2(31)icdssection 269sssection 159section 271d

Judgments citing Kishinchand Chellaram v. CIT

Principal Commissioner of Income Tax Siliguri vs. Nitin Kumar Agarwal

In the result, these appeals are allowed and the substantial

ITAT/36/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax-5, Kolkata vs. Aayush Jhunjhunwala HUF

In the result, these appeals are allowed and the substantial

ITAT/89/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax Kol 5 vs. Ranjika Gupta

In the result, these appeals are allowed and the substantial

ITAT/80/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax Siliguri vs. Neetu Agarwal

In the result, these appeals are allowed and the substantial

ITAT/3/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax vs. Nand Kishore Agarwala

In the result, these appeals are allowed and the substantial

ITAT/22/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax-9, Kolkata vs. M/S. Gopal Prasad Tikmani HUF

In the result, these appeals are allowed and the substantial

ITAT/153/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax -5, Kol vs. Ramakant Beriwala

In the result, these appeals are allowed and the substantial

ITAT/60/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax 9 Kolkata vs. M/S Girish Tikmani HUF

In the result, these appeals are allowed and the substantial

ITAT/157/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Pr CIT 9 Kolkata vs. Girish Tikmani

In the result, these appeals are allowed and the substantial

ITAT/156/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax-9, Kolkata vs. Gopal Prasad Tikmani

In the result, these appeals are allowed and the substantial

ITAT/151/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Principal Commissioner of Income Tax -5, Kolkata vs. Swati Bajaj

In the result, these appeals are allowed and the substantial

ITAT/6/2022HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Harshita Chhawchharia vs. Commissioner of Income Tax, Kolkata-20

In the result, these appeals are allowed and the substantial

ITA/3/2021HC Calcutta07 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Society for Welfare Awareness Research and Guidance, Delhi vs. ITO (Exemptions), Ward 2(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 4702/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Apr 2022AY 2011-12

Bench: Shri R. K. Panda[Assessment Year: 2011-12]

Section 12ASection 133ASection 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER [Assessment Year: 2011-12] Society for Welfare Income Tax Officer(Exemption), Awareness Research Ward-2(2), Guidance, Vs W-151, Greater Kailash-II, RZ-2705/30, New Delhi-110048 Sheel Bhawan, Main Jagdamba Road, Tughalakabad Extension, Delhi-110019 PAN-AADAS6285R Assessee Revenue Assessee by Sh. Mayank Patawari, CA Revenue by Sh. Om Prakash Sr. DR Date of Hearing 28.03.2022 Date of Pronouncement 27.04.2022 ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the order dated…

Principal Commissioner of Income Tax 1 Kolkata vs. M/S Apeejay Shipping Ltd

In the result, these appeals are allowed and the substantial

ITA/26/2021HC Calcutta08 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ITAT NO. 06 OF 2022 AND ETC. BATCH Page 1 of 150 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 12.05.2022 DELIVERED ON: 14.06.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA IA NO. GA/2/2022 IN ITAT/6/2022 PRINCIPAL COMMISSIONER OF INCOME TAX FIVE, KOLKATA VERSUS SWATI BAJAJ IA NO. GA/2/2020 (OLD NO: GA/1044/2020) IN ITAT/31/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA VERSUS D…

Shakti Share Shoppee Pvt. Ltd., Mumbai vs. ITO, WD-13(2)(3), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 4100/MUM/2017[2008-09]Status: DisposedITAT Mumbai23 Dec 2020AY 2008-09

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 143(1)Section 147Section 148Section 56(2)(vii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.4100 & 4101/M/2017 Assessment Years: 2008-09 & 2009-10 M/s. Shakti Share The Income-Tax Officer, Shoppee Pvt. Ltd., Ward-13(2)(3), B-302, Rangoli Vasant Aayakar Bhavan, Utsav, Vs. Mumbai - 400020 Thakur Village, Kandivali (East), Mumbai – 400 101 PAN: AAACS 9220 K (Appellant) (Respondent) Present for: Assessee by : Shri Vishnu Agarwal, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date of Hearing : 15.12.2020 Date of Pronouncement : 23.12.2020 O R D E R Per Raj…

I.T.O. - 25(2)(5), Mumbai vs. Smt. Leena Haresh Harde, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6429/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Jul 2020AY 2013-14

Bench: Shri Shamim Yahya, Hon'Ble & Shri C.N. Prasad, Hon'Bleincome Tax Officer – 25(2)(5) V. Smt Leena Haresh Harde Room No. 506, C-10, 5Th Floor 502, 5Th Floor, Padmawati Palace Pratyakshakar Bhavan Nanda Patkar Road Bandra Kurla Complex Vile Parle (E), Mumbai – 400 057 Bandra (E), Mumbai - 400 051 Pan: Aaxph1737Q (Appellant) (Respondent) Assessee By : Shri Rushabh Mehta Department By : Shri Michael Jerald

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Michael Jerald
Section 132Section 133(6)Section 145(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI SHAMIM YAHYA, HON'BLE ACCOUNTANT MEMBER & SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Income Tax Officer – 25(2)(5) v. Smt Leena Haresh Harde Room No. 506, C-10, 5th Floor 502, 5th Floor, Padmawati Palace Pratyakshakar Bhavan Nanda Patkar Road Bandra Kurla Complex Vile Parle (E), Mumbai – 400 057 Bandra (E), Mumbai - 400 051 PAN: AAXPH1737Q (Appellant) (Respondent) Assessee by : Shri Rushabh Mehta Department by : Shri Michael Jerald Date of Hearing : 14.02.2020 Date of Pronouncement : 20.07.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal…

Newbridge Business Centres Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(2), Bangalore

In the result, the appeal filed by the assessee for AY 2011-12

ITA 1621/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Jun 2020AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Rajnish Ramarao, A.RFor Respondent: Date of Hearing

…ITA Nos.1620 & 1621/Bang/2017 M/s. New Bridge Business Centre Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos1620&1621/Bang/2017 Assessment Year: 2011-12 & 2012 – 13 M/s. New Bridge Centre Private Deputy Commissioner of Income Tax Limited Circle-5(1)(1) No.777/D, HAL 2nd Stage, 100 feet Bengaluru Road Vs. Indiranagar Bengaluru-560 038 PAN NO : AABCN6244K APPELLANT RESPONDENT Appellant by : Shri Rajnish Ramarao, A.R. Shri Manjeet Singh, D.R. Respondent by : Date of Hearing : 22.06.2…

M/S Newbridge Business Centres Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal filed by the assessee for AY 2011-12

ITA 1620/BANG/2017[2011-12]Status: DisposedITAT Bangalore26 Jun 2020AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Rajnish Ramarao, A.RFor Respondent: Date of Hearing

…ITA Nos.1620 & 1621/Bang/2017 M/s. New Bridge Business Centre Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos1620&1621/Bang/2017 Assessment Year: 2011-12 & 2012 – 13 M/s. New Bridge Centre Private Deputy Commissioner of Income Tax Limited Circle-5(1)(1) No.777/D, HAL 2nd Stage, 100 feet Bengaluru Road Vs. Indiranagar Bengaluru-560 038 PAN NO : AABCN6244K APPELLANT RESPONDENT Appellant by : Shri Rajnish Ramarao, A.R. Shri Manjeet Singh, D.R. Respondent by : Date of Hearing : 22.06.2…

M/S Garware Synthetics Limited, Mira Road vs. Asst CIT Circle-15 (1)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6832/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Jun 2020AY 2016-17

Bench: Shri G. Manjunatha & Shri Ravish Soodgarware Synthetics Limited Vs. Acit,Circle-15(1)(2) Manish Textile Ind. Premises Aaykar Bhawan Opp. Golden Chemicals M.K.Road Penkar Pada, Post Mira Mumbai-400 020 Thane-401 104 Pan/Gir No.Aaacg4208M (Appellant) .. (Respondent)

Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER Garware Synthetics Limited Vs. ACIT,Circle-15(1)(2) Manish Textile Ind. Premises Aaykar Bhawan Opp. Golden Chemicals M.K.Road Penkar Pada, Post Mira Mumbai-400 020 Thane-401 104 PAN/GIR No.AAACG4208M (Appellant) .. (Respondent) Assessee by Shri Haridas Bhat, AR Revenue by Shri V.Vinod Kumar, JCIT -DR Date of Hearing 24/02/2020 Date of Pronouncement 24/06/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the assessee is directed against order…

Amit Mafatlal Shah, Mumbai vs. ACIT Circle 19 (1) Mumbai, Mumbai

In the result, the appeal of the assessee is allowed

ITA 5793/MUM/2019[2015-16]Status: DisposedITAT Mumbai20 Apr 2020AY 2015-16

Bench: Sri Rajesh Kumar, Am & Sri Ram Lal Negi, Jm आयकर अपील सं./ Ita No. 5793/Mum/2019 (िनधा"रण वष" / Assessment Year 2015-16) Shri Amit Mafatlal Shah The Asst. Commissioner Of 78/80 Gora Gandhi Building, Income Tax, Circle 19(1), बनाम/ Cp Tank Road, C.P. Tank Mumbai Vs. Mumbai-400 004 (अपीलाथ" / Appellant) (""यथ"/ Respondent) "थायी लेखा सं./Pan No. Aabps5009A अपीलाथ" क" ओर से / Appellant By : Shri Vimal Punmiya, Ar ""यथ" क" ओर से / Respondent By : Shri Michael Jerald, Dr सुनवाई क" तारीख / Date Of Hearing: 25.02.2020 घोषणा क" तारीख / Date Of Pronouncement: 20.04.2020

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Michael Jerald, DR
Section 10(38)Section 143(3)Section 234ASection 274Section 68

…आयकर अपीलीय अिधकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SRI RAJESH KUMAR, AM AND SRI RAM LAL NEGI, JM आयकर अपील सं./ ITA No. 5793/Mum/2019 (िनधा"रण वष" / Assessment Year 2015-16) Shri Amit Mafatlal Shah The Asst. Commissioner of 78/80 Gora Gandhi Building, Income Tax, Circle 19(1), बनाम/ CP Tank Road, C.P. Tank Mumbai Vs. Mumbai-400 004 (अपीलाथ" / Appellant) (""यथ"/ Respondent) "थायी लेखा सं./PAN No. AABPS5009A अपीलाथ" क" ओर से / Appellant by : Shri Vimal Punmiya, AR ""यथ" क" ओर से / Respondent by : Shri Michael Jerald, DR सुनवाई क" तारीख / Date of hearing: 25.02.20…