KTMS Mohamed & Ors. v. UOI

MANISH K AJMERA ,MUMBAI vs. DCIT CC 2(2) , MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

JASMIN K AJMERA ,MUMBAI vs. DCIT CC 2(2) , MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

ALPESH K AJMERA ,MUMBAI vs. DCIT CC 2(2), MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

JITEN K. AJMERA (LEGAL HEIR OF LATE KISHORE H. AJMERA),MUMBAI vs. DCIT, CENTRAL CIRCLE-2(2), MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

AJMERA PHARMASURE LTD ,MUMBAI vs. DCIT CC 2(2) , MUMBAI

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

…e benchmark of the provisions of the Evidence Act and the general criminal law.\n\n29. 1. The Hon'ble Supreme Court has also referred to another judgment of the Hon'ble Supreme Court in the case of KTMS Mohammed and Anr. vs. Union of India reported in (1992) 3 SCC 178, a reference was made to para 31 and 34 of the order which reads as under:-\n\n34 But suffice it to say that the core of all the decisions of this Court is to the effect that the voluntary nature of any statement made either before the Custom Authorities or the officers of the Enforcement under the relevant provisions of the respective Acts is a si…

REENA A AJMERA ,MUMBAI vs. DCIT CC 2(2) , MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

AVANI J AJMERA,MUMBAI vs. DCIT CC 2(2) , MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…

INTERNATIONAL FINANCIAL SERVICES LTD MUMBAI,MUMBAI vs. DCIT CC 2(2) , MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. AY (Appellant) Vs (Respondent) 626/Mum/2021 2012-13 Jiten K Ajmera (Legal DCIT., Central Heir of Late Shri Kishore Circle – 2(2) H Ajmera) Room No.806, 4th Floor, Ajmera House, 8th Floor, Old Pathakwadi, CGO Building L.T. Marg Maharshi Karve Mumbai Road, Mumbai Maharashtra- 400 002 Maharashtra- PAN NO: AGPPA2452B 400 020 1111/Mum/2020 2012-13 Reena A Ajmera Vs DCIT., Central 4th Floor, Ajmera House, Circle – 2(2) Pathakwadi, Room No.806, L.T. Marg 8th Floor, Old Mumbai CGO Build…