How many judgments cite Milton Laminates Ltd. v. CIT?

50 judgments on BharatTax cite Milton Laminates Ltd. v. CIT (37 Taxmann.com 249), spanning 2018 to 2025.

Which sections of the Income Tax Act does Milton Laminates Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 234B, Section 14A, Section 9(1)(vi), Section 115JB.

Milton Laminates Ltd. v. CIT

37 Taxmann.com 249High Court2013#2313 most cited

What is Milton Laminates Ltd. v. CIT authority for?

Assessed income can be lower than returned income, even if the assessee voluntarily made a disallowance. This is permissible if the assessee has disclosed income not legally required to be disclosed.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Milton Laminates Ltd v CIT · assessed income below returned income · voluntary disallowance · section 14A · disclosure of income

Sections most often in play

Section 143(3)Section 144C(13)Section 234B Section 14A Section 9(1)(vi)Section 115JB Section 143(1)Section 234C

Issues it is cited on

principal purpose test multilateral instrument section 90(1)fixed place pe treaty benefits ppt section 9(1)(vi)tax residency certificate azadi bachao andolan trc section 144c(3)directions of the drp

Judgments citing Milton Laminates Ltd. v. CIT

Mayank Jalan, Kolkata vs. DCIT, Cir. 4(1), Kolkata

In the result, the appeals of the assessee for AY 2013-14 is partly allowed and for AY 2014-15 is allowed

ITA 359/KOL/2021[2013-14]Status: DisposedITAT Kolkata06 Apr 2022AY 2013-14

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Virtual Court] (Before Sri Manish Borad, Accountant Member & Sri Sonjoy Sarma, Judicial Member) I.T.A. Nos.: 359 & 360/Kol/2021 Assessment Years: 2013-14 & 2014-15 Mayank Jalan.........................................................................Appellant [PAN: AEUPJ 1360 E] Vs. DCIT, Circle-4(1), Kolkata.....................................................Respondent Appearances by: Sh. S.K. Tulsiyan, Adv. and Ms. Puja Somani, appeared on behalf of the Assessee. Sh. Surendra Kumar Mishra, Addl. CIT, appeared on behalf of the Revenue. Date of co…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee for A

ITA 5677/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Feb 2022AY 2010-11

Section 143(3)

…ed income, still the assessee would be entitled for the relief. Reliance in this regard is made on the decision of the Hon’ble Gujarat High Court in the case of Gujarat Gas Limited vs. JCIT reported in 245 ITR 84 and Milton Laminates Ltd., vs. CIT reported in 37 Taxmann.com 249 (Hon’ble Gujarat High Court). 12.1. On merits, the ld. DR also pointed out that during the year, the ld. AO treated the receipts from computer reservation system as equipment royalty which was not decided by the Tribunal in earlier years and accordingly he argued that the decision of the Tribunal in earlier years would not be applicable f…

M/S. Buro Happold Ltd., Mumbai vs. Dy CIT (International Taxation) -1(3)(2), Mumbai

In the result, the assessee appeal is partly allowed for statistical purposes

ITA 951/MUM/2021[2017-18]Status: DisposedITAT Mumbai07 Jan 2022AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalem/S. Buro Happold Ltd Vs. Dcit (It) – 1(3)(2) C/O. Urmi Axis, 6Th 1810, 18Th Floor, Air Floor, Famous Studio India Bldg, Lane, Dr. Emoses Road, Narimanpoint,Mumbai- Mahalaxmi, Mumbai – 400 021. 400011. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb9239Q Appellant .. Respondent Appellant By : Mr.Anuj Kisnadwala. Ar Respondent By : Mr.Milind Chavan, Sr. Dr Date Of Hearing 08.12.2021 Date Of Pronouncement 10.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Assessment Order Passed U/S 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 In Pursuance To The Directions Of The Dispute Resolution Panel (Drp) U/Sec144C(5) Of The Act.

For Appellant: Mr.Anuj Kisnadwala. ARFor Respondent: Mr.Milind Chavan, Sr. DR

Section 143(2)Section 143(3)Section 144C(1)Section 234B

…lIN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Buro Happold Ltd Vs. DCIT (IT) – 1(3)(2) C/o. urmi Axis, 6th 1810, 18th Floor, Air Floor, Famous Studio India Bldg, Lane, Dr. Emoses Road, Narimanpoint,Mumbai- Mahalaxmi, Mumbai – 400 021. 400011. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCB9239Q Appellant .. Respondent Appellant by : Mr.Anuj Kisnadwala. AR Respondent by : Mr.Milind Chavan, Sr. DR Date of Hearing 08.12.2021 Date of Pronouncement 10.01.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The as…

Orix Auto Infrastructure Services Limited, Mumbai vs. Deputy Commissioner of Income Tax-10(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5408/MUM/2019[2012-13]Status: DisposedITAT Mumbai08 Mar 2021AY 2012-13

Section 143(3)Section 14A

…ed income going below the returned income. In this regard, we find that the Hon’ble Gujarat High Court in the case of Gujarat Gas Company Ltd., vs. JCIT reported in 245 ITR 84 and also in later decision in the case of Milton Laminates Ltd., vs CIT reported in 37 Taxmann.com 249 had categorically held that the assessed income could go below the returned income if assessee had disclosed certain income which is not supposed to be disclosed as per law. Respectfully following the said decision, we direct the ld. AO to delete the voluntary disallowance of Rs.33,62,493/- made by the assessee u/s.14A of the Act even if u…

The DCIT, Circle-4, Ahmedabad vs. Ghcl Limited, Ahmedabad

ITA 976/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10

For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &

Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…hi in the case of Xerox India Ltd., New Delhi Vs. assessee in 1TA No. 1590/DEL/2010], has observed thai an officer must not take the advantage of the ignorance of the assessee. The Hon'ble Gujarat High Court in the case of CIT Vs. Milton Laminates Ltd. (2013) 37 Taxmann.com 249 have held that while giving effect to order of CIT(A) A.O con compute income lower than that returned. The Hon'ble Delhi High Court in the case of CIT Vs. Jai Parabolic Springs Limited (2008) 306 ITR 42 has also held that the decision of Honourable Court in the case of Goetze India Ltd. was limited to the power of the AO not to entertain c…

Ghcl Limited, Ahmedabad vs. The Dy.CIT., Circle-4, Ahmedabad

ITA 1042/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10

For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &

Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

D.Koti Reddy, Bangalore vs. Income Tax Officer Ward-6(3)(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 2029/BANG/2018[213-14]Status: DisposedITAT Bangalore11 Jan 2021

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri V. Sridhar, A.RFor Respondent: Shri Kannan Narayan, D.R

Section 133ASection 148

…ITA No.2029/Bang/2018 Shri D. Koti Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2013-14 Shri D. Koti Reddy No.391, 13th Cross ITO Ward-6(3)(2) Bangalore-560 080 Vs. Bangalore PAN NO : AEJPD0132K APPELLANT RESPONDENT Appellant by : Shri V. Sridhar, A.R. Respondent by : Shri Kannan Narayan, D.R. Date of Hearing : 28.12.2020 Date of Pronouncement : 11.01.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order dated 28.2.20…

DCIT Cent. Cir. -5(3) (Erstwhile DCIT Cent. Cir. -36), Mumbai vs. Sumer Builders, Mumbai

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the Revenue is dismissed

ITA 5130/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Sumer Builders V. Dy. Commissioner Of Income-Tax Central Circle – 5(3) 201, Commerce House {Erstwhile Dcit, Central Circle – 36} 140, Nm Road, Fort Room No. 1906, 19Th Floor Mumbai – 400 023 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aaafs2829R

For Appellant: Shri Nishit GandhiFor Respondent: Shri A. Mohan

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER M/s. Sumer Builders v. Dy. Commissioner of Income-tax Central Circle – 5(3) 201, Commerce House {Erstwhile DCIT, Central Circle – 36} 140, NM Road, Fort Room No. 1906, 19th Floor Mumbai – 400 023 Air India Building, Nariman Point Mumbai – 400 021 PAN: AAAFS2829R (Appellant) (Respondent) Dy. Commissioner of Income-tax v. M/s. Sumer Builders Central Circle – 5(3) 201, Commerce House {Erstwhile DCIT, Central Circle – 36} 140, NM Road, Fort Room No. 1906, 19th Floo…

Sumer Builders, Mumbai vs. DCIT Cen Cir 5(3), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the Revenue is dismissed

ITA 4915/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

For Appellant: Shri Nishit GandhiFor Respondent: Shri A. Mohan

Section 36(1)(iii)

M/S Buro Happold Ltd, Mumbai vs. DCIT(It)-1(3)(2), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 834/MUM/2019[2015-16]Status: DisposedITAT Mumbai30 Dec 2020AY 2015-16

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S. Buro Happold Ltd., Vs. Dcit(It)-1(3)(2) Famous Studio Lane Mumbai Dr. E Moses Road Mahalaxmi Mumbai, Maharashtra-400001 Pan/Gir No.Aabcb9239Q (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)Section 234B

…at the department could not be unjustly enriched merely because certain amounts had been erroneously offered to tax by the assessee. He placed reliance on the decision of the Hon‟ble Gujarat High Court in the case of Milton Laminates Ltd., vs. CIT reported in 37 Taxmann.com 249 (Guj) and Gujarat Gas Company Ltd., vs. JCIT reported in 245 ITR 84. We find lot of force in the said arguments of the ld. AR and we find that issue involved in the additional ground and the regular ground No.1 was the subject matter of adjudication of this Tribunal in assessee‟s own case for A.Y.2014-15 in ITA No.7111/Mum/2017 dated 13/11…

Nirpan Securities Pvt. Ltd., Mumbai vs. ACIT 4 (2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3941/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Dec 2020AY 2014-15

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Nirpan Securities Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax 301-308, Bhagwati House Circle 4(2)(1), Mumbai Veera Desai Road Andheri (W) Mumbai – 400 058 Pan/Gir No.Aaacn1329A (Appellant) .. (Respondent)

Section 143(3)Section 14A

…led in that regard. However, the very same decision also states that the restriction imposed in that judgement shall not apply to appellate authorities. We also find that the Hon’ble Gujarat High Court in the case of Milton Laminates Ltd., vs. CIT reported in 37 Taxmann.com 249 had upheld the said proposition and had endorsed the view that assessed income could go below returned income if assessee is legally entitled for some relief even if erroneously offered by him in the return of income. In view of the aforesaid observations and respectfully following the judicial precedents referred hereinabove, we direct th…

Mahesh Arun Gawli, Mumbai vs. Assistant Commissioner of Income Tax Circle 21(2), Mumbai

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

ITA 7323/MUM/2018[2012-13]Status: DisposedITAT Mumbai11 Dec 2020AY 2012-13

Bench: Shri Justice P P Bhatt & Shri M.Balaganesh, Am Shri Mahesh Arun Gawli Vs. Assistant Commissioner Of R.No.32, 3Rd Floor Income Tax, Geetai Chs Ltd., Circle 21(2), Mumbai B.J. Marg, Byculla (W) Mumbai – 400 001 Pan/Gir No.Ajapg8519M (Appellant) .. (Respondent) Mrs.Asha Arun Gawli Vs. Ito Ward 21(1)-2 Room No.32, 3Rd Floor 1St Floor, Piramal Chambers Geetai Chs Ltd., Lalbaug, Parel, B.J Marg, Byculla West Mumbai – 400 012 Mumbai – 400 011 Pan/Gir No.Aakpg1429M (Appellant) .. (Respondent) Ms.Yogita Arun Gawli Vs. Assistant Commissioner Of R.No.32, 3Rd Floor Income Tax, Geetai Chs Ltd., Circle 21(2), Mumbai B.J. Marg, Byculla (W) Mumbai – 400 001 Pan/Gir No.Aakpg1429M (Appellant) .. (Respondent) Dr. K.Shivaram-Sr. Advocate & Ms. Neelam Jadhav Revenue By Shri V. Vinodkumar- Sr. Ar Date Of Hearing 29/09/2020 Date Of Pronouncement 11/12/2020

Section 143(3)Section 54Section 54E

…ned income is concerned, we find that the Hon‟ble Gujarat High Court in the case of Gujarat Gas Company Ltd., vs. JCIT reported in 245 ITR 84 and also yet another decision of Hon‟ble Gujarat High Court in the case of Milton Laminates Ltd., vs. CIT reported in 37 Taxmann.com 249 had categorically held that assessed income could go below the returned income if there was obvious mistakes committed by either of the parties i.e., assessee or by the revenue. The underlying principle of these two judgments are that no tax could be collected from an assessee by the department except by an authority of law in consonance w…

Asst. CIT - 11(1)(2), Mumbai vs. Sangam India Ltd, Mumbai

In the result, appeals of the revenue are dismissed

ITA 6197/MUM/2017[2012-13]Status: DisposedITAT Mumbai07 Sept 2020AY 2012-13

Bench: Shri C.N.Prasad, Jm & Shri M.Balaganesh, Am

Section 143(3)Section 2(24)

…IN THE INCOME TAX APPELLATE TRIBUNAL VIRTUAL COURT “G”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JM & SHRI M.BALAGANESH, AM ITA No.6198/Mum/2017 (Assessment Year :2013-14) & Asst. Commissioner of Vs. M/s. Sangam India Ltd., Income Tax-11(1)(2), B-306-09, Dynasty Business Mumbai, Room No.1, Gr. Park, A.K.Road, J.B.Nagar, Floor, Aayakar Bhavan Andheri (East) M.K. Marg, Mumbai – 400 Mumbai -400 059 020 PAN/GIR No. AACCS0486K (Appellant) .. (Respondent) Assessee by Shri Dharmesh Shah Revenue by Shri V Vinodkumar Date of Hearing 10/07/2020 Date of Pronouncement 07/09/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): Th…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

ITA 3644/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Feb 2020AY 2008-09

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

For Appellant: Shri P.J. Pardiwalla &For Respondent: Shri Anadi Varma, CIT-DR&

Section 143(3)Section 147

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM आयकर अपील सुं./ ITA No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank of India The Dy. Commissioner of 3rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. AAACS8577K आयकर अपील सुं./ ITA No. 4563/Mum/2016 (ननर्ाारण वर्ा / Assessmen…

Essar Ports Ltd, Mumbai vs. DCIT 5(1)(2), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1831/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Jan 2020AY 2010-11

Bench: Shri M.Balaganesh & Shri Ravish Soodm/S Essar Ports Ltd. Dcit, 5(1)(2) (Formerly Known As Essar Shipping Ports & Logistics Ltd.) Aayakar Bhavan, 11, K.K. Marg, Mahalaxmi, Vs. Mumbai - 400020 Mumbai – 400 034

For Appellant: Shri Anuj Kisnadwala, A.RFor Respondent: Shri Anand Mohan, cit D.R

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 144C(1)Section 14ASection 92C

…P a g e | 1 ITA No.1831/Mum/2015 A.Y. 2010-11 M/s Essar Ports Ltd. Vs. DCIT,5(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri M.Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member M/s Essar Ports Ltd. DCIT, 5(1)(2) (formerly known as Essar Shipping Ports & Logistics Ltd.) Aayakar Bhavan, 11, K.K. Marg, Mahalaxmi, Vs. Mumbai - 400020 Mumbai – 400 034 PAN – AAACE8391D (Appellant) (Respondent) Appellant by: Shri Anuj Kisnadwala, A.R Respondent by: Shri Anand Mohan, cit D.R Date of Hearing: 11.10.2019 Date of Pronouncement: 06.01.2020 O R D E R PER RAVISH SOOD, JM The p…

M/S the Spunpipe & Construction Co. (Baroda) Pvt. Ltd., Baroda vs. DCIT, Circle-2(1) (1), Baroda

In the result, appeal of the assessee in ITA No

ITA 2594/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 2594 & 2612/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15)

For Appellant: Shri A. C. Shah, A.R

Section 14ASection 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 2594 & 2612/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15) The Spunpipe & The D.C.I.T. बनाम/ Construction Co. Circle- 2(1)(1), Vs. (Baroda) Pvt. Ltd. Aayakar Bhavan, Race A/505-506, Alkapuri Course Circle, Baroda Arcade, 5th Floor, Opp. Hotel Welcome Group, R. C. Dutt Road, Baroda - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACT6738R .. (अपीलाथ" /Appellant) (""यथ" / Re…

Aditya Birla Power Co.Ltd, Mumbai vs. Asst CIT 8(1), Mumbai

ITA 1115/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2018AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner Of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2Nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcb-7067-N (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Rajesh Kumar Yadav,Ld.Dr Assessee By : Yogesh Thar & Hardik Nirmal, Ld.Ar’S सुनवाई की तारीख/ : 02/07/2018 Date Of Hearing घोषणा की तारीख / : 07/09/2018 Date Of Pronouncement

For Appellant: Yogesh Thar & Hardik Nirmal, Ld.AR’sFor Respondent: Rajesh Kumar Yadav,Ld.DR

Section 143(3)Section 28Section 36Section 36(2)Section 37(1)

…ITA No.1115/Mum/2012 Aditya Birla Power Company Limited Assessment Year-2007-08 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी सी .नाग" "साद, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No.…

Navinchandra C. Nathani, Navi Mumbai vs. Deputy Ommissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 691/PUN/2016[2012-13]Status: DisposedITAT Pune31 Aug 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: S/Shri Vipul Shah/Rahul ShahFor Respondent: Shri A.K. Modi

Section 14ASection 153A

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA Nos.690 & 691/PUN/2016 यनधाारण वषा / Assessment Years : 2010-11 & 2012-13 Mr. Navinchandra C. Nathani, Q-22, A.P.M.C. Market II, Dana Bazar, Sector 19-A, Vashi, Navi Mumbai – 400703 PAN : AAAPT3091N .......अऩीऱाथी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, CC-1, Thane ……प्रत्यथी / Respondent Assessee by : S/Shri Vipul Shah/Rahul Shah…

Navinchandra C. Nathani, Navi Mumbai vs. Deputy Ommissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 690/PUN/2016[2010-11]Status: DisposedITAT Pune31 Aug 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: S/Shri Vipul Shah/Rahul ShahFor Respondent: Shri A.K. Modi

Section 14ASection 153A

ACIT, Cir-47, Kolkata vs. Smt Sharmila Kumar, Howrah

In the result, appeal of revenue is dismissed

ITA 679/KOL/2016[2011-2012]Status: DisposedITAT Kolkata14 May 2018AY 2011-2012

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…1 Smt. Sharmila Kumar, AY- 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 679/Kol/2016 Assessment Year: 2011-12 Assistant Commissioner of Income-tax, Vs. Smt. Sharmila Kumar Circle-47, Kolkata. (PAN: AZTPK9230H) Appellant Respondent Date of Hearing 22.02.2018 Date of Pronouncement 14.05.2018 For the Appellant Shri Arindam Bhayttacharjee, Addl. CIT For the Respondent Shri Ravi Tulsiyan, FCA & Shri R. N. Ram, AR…