Metro Express Pvt. Ltd., 398 ITR 8(Del) (b) Metacaps Engineering Mahindra Construction Co. v. CIT

86 Taxmann.com 128Income Tax Appellate Tribunal2017#11823 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Judgments citing Metro Express Pvt. Ltd., 398 ITR 8(Del) (b) Metacaps Engineering Mahindra Construction Co. v. CIT

Aaravi Developers, Ahmedabad vs. The Principal Commissioner of Income Tax - 3, Ahmedabad

In the result, the appeal of the Assessee is allowed

ITA 659/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.659/Ahd/2024 "नधा"रण वष" /Assessment Year : 2018-19 Aaravi Developers The Pr.Cit-3 बनाम/ A-312, Siddhi Vinayak Tower Ahmedabad B/H. Divya Bhaskar V/S. S.G. Highway, Makarba Ahmedabad – 380 051 (Gujarat) "थायी लेखा सं./Pan: Abdfa 5385 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vimal Desai, Ar Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 16/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 16-03-2024 Passed By The Principal Commissioner Of Income Tax-3, Ahmedabad (Hereinafter Referred To As “Pcit” In Short) In Exercise Of The Revisionary Powers Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” In Short) For The Assessment Year (Ay) 2018-19. Aaravi Developers Vs. The Pr.Cit Asst. Year : 2018-19

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR

Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.659/Ahd/2024 "नधा"रण वष" /Assessment Year : 2018-19 Aaravi Developers The Pr.CIT-3 बनाम/ A-312, Siddhi Vinayak Tower Ahmedabad B/h. Divya Bhaskar v/s. S.G. Highway, Makarb…

Juniper Networks International B.V., Mumbai vs. CIT (International Taxation)-3, Mumbai

In the result, appeal by assessee is allowed

ITA 982/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Aug 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 982/मुं/2021 ("न.व. 2014-15) Juniper Networks International B.V, Boeing Avenue 240, 1119Pz Schipol-Rijk, Amsterdam,0 Netherlands Pan: Aadcj-0974-G ...... अपीलाथ"/Appellant बनाम Vs. Commissioner Of Income-Tax (It), Mumbai -3, Room No.1601, 16Th Floor, Air India Building, Nariman Point, Mumbai – 400 021 .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri J.D.Mistry, Sr. Advocate With Ms. Prachi Mehta &Shri Sandeep Bhalla ""तवाद" "वारा/Respondent By : Ms. Surabhi Sharma & Shri Milind Chavan सुनवाई क" "त"थ/ Date Of Hearing : 13/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 05/08/2022 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri J.D.Mistry, Sr. Advocate with Ms. Prachi Mehta &Shri Sandeep BhallaFor Respondent: Ms. Surabhi Sharma &

Section 142(1)Section 143(2)Section 263

…आयकरअपील"यअ"धकरण मुंबईपीठ“आइ” "ी"वकासअव"थी, "या"यकसद"यएवं "ीएमबालगणेश, लेखाकारसद"यकेसम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 982/मुं/2021 ("न.व. 2014-15) Juniper Networks International B.V, Boeing Avenue 240, 1119pz Schipol-Rijk, Amsterdam,0 Netherlands PAN: AADCJ-0974-G ...... अपीलाथ"/Appellant बनाम Vs. Commissioner of Income-tax (IT), Mumbai -3, Room No.1601, 16th Floor, Air India Building, Nariman Point, Mumbai – 400 021 .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri J.D.Mistry, Sr. A…

Hi-Rock Construction Co., Mumbai vs. Pr. CIT - 32, Mumbai

In the result, appeal of the assessee is allowed

ITA 4327/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Dec 2019AY 2014-15

Bench: Shri R.C. Sharma & Shri Pawan Singhm/S Hi Rock Construction Co. Pr. Cit -32 C-11, 2Nd Floor, 903, A, Gurukul Tower, Cst No. 890, J. S. Road, Dahisar (W), Vs. Pratyakshakar Bhavan, Mumbai. Bandra Kurla Complex, Pan: Aaffh6403B Mumbai. Appellant Respondent

For Appellant: Shri Vipul Joshi with Shri Shubham Rathi (AR)For Respondent: Shri B. Srinivas (CIT-DR)

Section 143Section 143(3)Section 254(1)Section 263Section 36(1)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER M/s Hi Rock Construction Co. Pr. CIT -32 C-11, 2nd Floor, 903, A, Gurukul Tower, CST No. 890, J. S. Road, Dahisar (W), Vs. Pratyakshakar Bhavan, Mumbai. Bandra Kurla Complex, PAN: AAFFH6403B Mumbai. Appellant Respondent Appellant by : Shri Vipul Joshi with Shri Shubham Rathi (AR) Respondent by : Shri B. Srinivas (CIT-DR) Date of Hearing : 13.12.2019 Date of Pronouncement : 18.12.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appe…

Sterling Addlife India Private Ltd., Ahmedabad vs. Pr. CIT-4, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 967/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.967/Ahd/2018 ("नधा"रण वष"/Assessment Year : 2013-14) बनाम/ Sterling Addlife India The Pr.Cit-4 Pvt.Ltd. Ahmedabad Vs. Sterling Hospital Buildings Off Gurukul Road Memnagar Ahmedabad-380 052 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadca 0897 M (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri Dinal Shah & A.C.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing 28/01/2019 घोषणा क" तार"ख /Date Of Pronouncement 27/03/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Commissioner Of Income Tax–4, Ahmedabad [Cit In Short] Dated 28/03/2018 Relevant To Assessment Year (Ay) 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Dinal Shah & A.C.Shah, ArsFor Respondent: Shri Mahesh Shah, CIT-DR

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.967/Ahd/2018 ("नधा"रण वष"/Assessment Year : 2013-14) बनाम/ Sterling Addlife India The Pr.CIT-4 Pvt.Ltd. Ahmedabad Vs. Sterling Hospital Buildings Off Gurukul Road Memnagar Ahmedabad-380 052 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCA 0897 M (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant by : Shri Dinal Shah & A.C.Shah, Ars ""यथ" क" ओर से/Respondent by: Shri Mahesh Shah, CIT-DR सुनवाई क" तार"ख/ Date of Hearing 28/01/2019 घोष…

Metropolitan Stock Exchange of India Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 14, Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 4081/MUM/2018[2010-11]Status: DisposedITAT Mumbai22 Oct 2018AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri Sumant Chadha &

Section 142Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM I.T.A. No.4081/Mum/2018 (Assessment Year: 2010-11) M/s. Metropolitan Stock Exchange of Principal Commissioner of Income India Pvt. Ltd. Tax Act, 1961 Tax – 14, 4th Floor, Vibgyor Tower, R. No. 469, Aayakar Bhavan, Vs. 4th Floor, M. K. Road, Plot No. C-62, Opp. Trident Hotel, Bandra Kural Complex, Bandra (E), Mumbai-400 020 Mumbai-400 089 PAN/GIR No. AAFCM 6942 F (Appellant) (Respondent) : Appellant by : Shri Sumant Chadha & Shri Jitendra Trivedi : Shri Anadi Varma Respondent by Date of Hearing : 01.08.201…

Gumpro Drilling Fluids Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 15, Mumbai

The appeal of the assessee is dismissed

ITA 2868/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Oct 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2013-14 Gumpro Drilling Fluids Vs Pr. Cit-15, Private Limited, Room No.517, 5Th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, Lbs M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aadcg2319N "नधा"रती क" ओर से / Assessee By Shri Ashok J. Patil राज"व क" ओर से / Revenue By Shri L.K.S. Dahiya Cit-Dr

Section 120Section 144ASection 263Section 35

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2013-14 Gumpro Drilling Fluids vs Pr. CIT-15, Private Limited, Room No.517, 5th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, LBS M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AADCG2319N "नधा"रती क" ओर से / Assessee by Shri Ashok J. Patil राज"व क" ओर से / Revenue b…

Dr. Vijay Athalye, Mumbai vs. Principal Commissioner of Income Tax - 29, Mumbai

In the result, assessee’s appeal is allowed

ITA 3787/MUM/2018[2013-14]Status: DisposedITAT Mumbai07 Sept 2018AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Devendra JainFor Respondent: Smt. Vidisha Kalra

Section 142(1)Section 143(3)Section 263Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no. 3787/Mum./2018 (Assessment Year : 2013–14) Dr. Vijay Athalye 1, Prachi Building G.V. Scheme Road no.2 ……………. Appellant Mulund (E), Mumbai 400 081 PAN – AABPA7953P v/s Income Tax Officer ……………. Respondent Ward–29(3)(5), Mumbai Revenue by : Smt. Vidisha Kalra Assessee by : Shri Devendra Jain Date of Hearing – 31.07.2018 Date of Order – 07.09.2018 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal by the assessee is directed against order dated 7th March 2018…

Manoir Petro India Ltd, Mumbai vs. Pr CIT 1, Mumbai

ITA 2626/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Jul 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010-11 Manoir Petro India Limited, Pr. Cit-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3Rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aafcm5210J

Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2010-11 Manoir Petro India Limited, Pr. CIT-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAFCM5210J 2 Manoir Petro India Limited ITA No.2626/Mum…

Saigal Sea Trade, Mumbai vs. CIT -18, Mumbai

The appeal of the assessee is dismissed

ITA 2511/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 May 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 M/S Saigal Sea Trade, Cit-18, J.V. House, 02Nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaafs6920K

Section 142(1)Section 263

…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 "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2009-10 M/s Saigal Sea Trade, CIT-18, J.V. House, 02nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAAFS6920K "नधा"रती क" ओर से / Assessee by Shri Jitendra Jain Shri Manjunatha Swamy-CIT राज"व क" ओर से / Revenue by 07/05/2018 सुनवाई…