How many judgments cite MOIL Ltd. v. CIT?

74 judgments on BharatTax cite MOIL Ltd. v. CIT (396 ITR 244), spanning 2018 to 2025.

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

It is most often cited in judgments turning on Section 263, Section 143(3), Section 80G, Section 37(1), Section 135, Section 142(1).

MOIL Ltd. v. CIT

396 ITR 244High Court2017#1540 most cited

What is MOIL Ltd. v. CIT authority for?

Section 263 cannot be invoked to revise an assessment where the Assessing Officer has made an enquiry, examined the details submitted by the assessee, and applied their mind to be satisfied about the admissibility of a claim.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

MOIL Ltd. v. CIT · Section 263 · revision under section 263 · inadequate enquiry · application of mind by AO · erroneous and prejudicial · Section 143(3) · 80G deduction · CSR expenditure · Section 37(1) · prejudicial to interest of revenue · Kelvinator

Also reported as

81 Taxmann.com 420

Sections most often in play

Section 263 Section 143(3)Section 80G Section 37(1)Section 135 Section 142(1)Section 115JB Section 135(5)

Issues it is cited on

section 44ae inadequate enquiry prejudicial to interest of revenue lack of enquiry csr expenditure malabar industrial section 135 section 263(1)revision u/s 263 erroneous and prejudicial revision under section 263 kelvinator

Judgments citing MOIL Ltd. v. CIT

Reliance Life Sciences P. Ltd., Mumbai vs. Pr. CIT-8, Mumbai

The appeals stand allowed in terms of our above order

ITA 533/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Oct 2021AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.533/Mum/2021 (धििाारण वर्ा / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.534/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) Reliance Life Sciences Pvt. Ltd. Pr. Cit - 8 Dhirubhai Ambani Life Sciences Centre, Aaykar Bhavan, M. K. Road, बिाम/ R-282, Ttc Area Of Midc Mumbai-400 020 Vs. Thane Belapur Road, Rabale, Navi Mumbai-400 701 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcr-7594-L (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Shri Nimesh Vora-Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Anand Mohan-Ld. Cit-Dr सुनवाईकीतारीख/ : 07/09/2021 Date Of Hearing घोषणाकीतारीख / : 05/10/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 As Per The Provisions Of Section 263 Of Income Tax Act, 1961, The Revenue Authorities Namely Pr. Commissioner Of Income Tax / Commissioner Of Income Tax Is Vested With The Supervisory Powers Of Suo-Moto Revision Of Any Order Passed By The Assessing Officer [Ao]. For The Said Purpose, The Appropriate Authority May Call For & Examine

For Appellant: Shri Nimesh Vora-Ld. ARFor Respondent: Shri Anand Mohan-Ld. CIT-DR

Section 263

…1 आयकर अपीलीय अधिकरण “के” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री पवन कुमार गडाले, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.533/Mum/2021 (धििाारण वर्ा / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.534/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) Reliance Life Sciences Pvt. Ltd. Pr. CIT - 8 Dhirubhai Ambani Life Sciences Centre, Aaykar Bhavan, M. K. Road, बिाम/ R-282,…

Reliance Industries Ltd., Mumbai vs. Pr. CIT (PCIT)-3, Mumbai

The appeal stands allowed in terms of our above order

ITA 578/MUM/2021[2011-12]Status: DisposedITAT Mumbai01 Sept 2021AY 2011-12

For Appellant: Shri Nimesh Vora, Ld. ARFor Respondent: Shri Vinay Sinha, Ld. CIT-DR

Section 263

…1 M/s Reliance Industries Limited Assessment Year: 2011-12 आयकर अपीलीय अधिकरण “डी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No. 578/Mum/2021 (धििाारण वर्ा / Assessment Year: 2011-12) M/s Reliance Industries Ltd. Pr. CIT- Mumbai-3 3rd Floor, Maker Chamber-IV बिाम/ R. No. 612, 6th floor 222, Nariman Point, Aaykar Bhavan, M. K. Road, Vs. Mumbai-400 0…

Sri. B. Rudragouda, Bellary vs. The Deputy Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 315/BANG/2020[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 37Section 37(1)

…iralal [2010] 327 ITR 147 (Guj.) (9) Mahindra & Mahindra Ltd. v. CIT [2003] 261 ITR 501 (Bom) (10) CIT v. Rajasthan Spinning & Weaving Mils Ltd. [2005] 274 ITR 465 (Raj) (11) CIT (LTU) v. Gail (India) Ltd. 2017-TIOL-1296-HC-DEL-IT (12) MOIL Ltd. v. CIT [2017] 396 ITR 244 (Bom) (13) CIT v. DLF Universal Ltd. [2017] 396 ITR 244 (Bom) (14) Karnataka State Industrial Infrastructure Development Corporation Ltd. v. DCIT [2017] 54 ITR (Trib) 425 (Bang. Trib) (15) Sasson J. David & Co. P. Ltd. v. CIT (1979) 118 ITR 261 (SC) (16) S.A. Builders Ltd. v. CIT [2007] 288 ITR 1 (SC) (17) CIT v. Walchand and Co. (P) Ltd. [1967]…

Sri. B. Rudragouda, Bellary vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 37Section 37(1)

Jay Precision Pharmaceuticals Pvt. Ltd., Mumbai vs. Pr. CIT - 12, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 2422/MUM/2019[2014-15]Status: DisposedITAT Mumbai14 Jul 2020AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15

For Appellant: Mr. Dharmesh Shah, ARFor Respondent: Mr. Uodal Raj Singh, Sr. DR

Section 143(3)Section 263Section 40A(2)(b)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Jay Precision Pr. Commissioner of Income Tax- Pharmaceuticals Pvt. Ltd., 12, Vs. Plot No. 40/41, ABCD, Room No. 127, 1st floor, Aaykar Government Industrial Bhavan, M.K. Road, Estate, Charkop, Kandivali Mumbai-400020. (West), Mumbai-400067. PAN No. AACCJ8963G Appellant Respondent Assessee by : Mr. Dharmesh Shah, AR Revenue by : Mr. Uodal Raj Singh, Sr. DR Last Date of Hearing : 03/01/2020 Date of Pronouncement : 14/07/2020 ORDER PER N.K.…

Laxmi Ventures (India) P.Ltd, Mumbai vs. Principal Commissioner of Income Tax -7, Mumbai

In the result, appeal filed by the assessee for assessment year 2013-2014

ITA 2199/MUM/2018[2013-14]Status: DisposedITAT Mumbai20 Apr 2020AY 2013-14

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 M/S Laxmi Ventures (India) Pvt. The Principal Commissioner Of Ltd., Income Tax 7, Mumbai, Aaykar 36/40, Mahalaxmi Bridge Arcade Bhavan, M.K. Road, Mahalaxmi , Vs. Mumbai - 400020 Mumbai - 400034 Pan: Aaacl1082G (Appellant) (Respondent)

For Appellant: Shri Haridas Bhat (AR)For Respondent: Shri Rajiv Harit (CIT DR)

Section 133Section 143Section 14ASection 263Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2013-14 M/s Laxmi Ventures (India) Pvt. The Principal Commissioner of Ltd., Income Tax 7, Mumbai, Aaykar 36/40, Mahalaxmi Bridge Arcade Bhavan, M.K. Road, Mahalaxmi , Vs. Mumbai - 400020 Mumbai - 400034 PAN: AAACL1082G (Appellant) (Respondent) Assessee by : Shri Haridas Bhat (AR) Revenue by : Shri Rajiv Harit (CIT DR) Date of Hearing: 05/03/2020 Date of Pronouncement: 20/04/2020 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the assessee against the order dat…

Afcons Infrastructure Ltd, Mumbai vs. Pr.CIT 9, Mumbai

The appeal stands allowed to the extent indicated in the order

ITA 3159/MUM/2019[2014-15]Status: DisposedITAT Mumbai17 Mar 2020AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.3159/Mum/2019 (िनधा"रण वष" / Assessment Year:2014-15) Afcons Infrastructure Limited Pr. Cit-9 16, Afcons House Room No.214, Aaykar Bhavan बनाम/ 2Nd Floor, M.K. Road Shah Industrial Estate Vs. Veera Desai Road, Andheri West Mumbai. Mumbai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-9067-G (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से/ Appellant By : S/Shri J.D. Mistry & Nitesh Joshi-Ld. Ars ""थ"कीओरसे/Respondent By : Shri Anadi Varma-Ld.Cit-Dr सुनवाईकीतारीख/ : 05/09/2019 & 19/12/2019 Date Of Hearing घोषणाकीतारीख / : 17/03/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: S/Shri J.D. Mistry & Nitesh Joshi-Ld. ArsFor Respondent: Shri Anadi Varma-Ld.CIT-DR

Section 263

…1 Afcons Infrastructure Ltd. Assessment Year-2014-15 आयकर अपीलीय अिधकरण “ऐ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.3159/Mum/2019 (िनधा"रण वष" / Assessment Year:2014-15) Afcons Infrastructure Limited Pr. CIT-9 16, Afcons House Room No.214, Aaykar Bhavan बनाम/ 2nd Floor, M.K. Road Shah Industrial Estate Vs. Veera Desai Road, Andheri West Mumbai. Mumbai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACA-9067-G (अपीलाथ"/Appellant) (""थ" / Respo…

Sleek International, Mumbai vs. Asst CIT 32(3), Mumbai

The appeal stands allowed in terms of our above order

ITA 3327/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Feb 2020AY 2014-15

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri Vijay Mehta & Govind Jhaveri-For Respondent: Shri Sushil Kumar Poddar - Ld.CIT-DR

Section 263

…1 M/s. Sleek International Assessment Year :2014-15 आयकर अपीलीय अिधकरण “जी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय "ी सी. एन. "साद,"ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI C.N. PRASAD, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.3327/Mum/2019 (िनधा"रण वष" / Assessment Year: 2014-15) M/s. Sleek International ACIT-32(3) 501, K.L. Mehrise, Gujar Lane Kautilya Bhavan बनाम/ 7th Floor, Room No.723 Off S.V. Road, Santacruz(W) Mumbai-400 054. G-Block BKC, Bandra Kurla Vs. Complex, Bandra (East) Mumbai-400 051. "थायीले…

Asian Homes P.Ltd, Mumbai vs. Principal Commissioner of Income Tax- 9, Mumbai

The appeal stands allowed in terms of our above order

ITA 2593/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 Jan 2020AY 2013-14

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri Paras Nath &For Respondent: Shri Anadi Varma-Ld.CIT-DR

Section 143(3)Section 263Section 56

…1 M/s. Asian Homes Private Limited Assessment Year-2013-14 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.2593/Mum/2018 (िनधा"रण वष" / Assessment Year:2013-14) M/s. Asian Homes Private Limited Pr. CIT-9 बनाम/ 2nd Floor, Room No.214 GF, Kiraboo Building CTS, E/291, 13th Road, Khar (West) Aaykar Bhavan, M.K. Road Vs. Mumbai-400 052. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAGCA-6734-J (अपीलाथ"/Appellant) ("…

Starx Creations Private Limited, Mumbai vs. Pr.CIT-8, Mumbai

In the result, appeal filed by the assessee for assessment year 2009-2010

ITA 2303/MUM/2018[2009-10]Status: DisposedITAT Mumbai19 Dec 2019AY 2009-10

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 Starx Creations Pvt. Ltd., The Pr. Cit-8, 79/87, D. Lad Path, Kolachowki, Room No. 611, 6Th Floor, Mumbai - 400033 Aayakar Bhavan, Pan:Aaecm3513F Vs. Mumbai (Appellant) (Respondent) Assessee By : Shri Dharmesh Shah (Ca) Revenue By : Shri Rahul Raman/Amit Pratap Singh (Cit Dr) Date Of Hearing: 27/09/2019 Date Of Pronouncement: 19/12/2019

For Appellant: Shri Dharmesh Shah (CA)For Respondent: Shri Rahul Raman/Amit Pratap Singh

Section 133Section 143Section 263

…ed.” 11. In the light of the aforesaid facts, the Ld. counsel submitted that since the impugned order passed by the Ld. Pr. CIT is contrary to the law laid down by the Hon’ble Bombay High Court in the case of CIT vs. Nirav Modi 390 ITR 292, MOIL Ltd. vs. CIT 396 ITR 244, law laid down by the Hon’ble Delhi High Court in the case of CIT vs. Kalvinator of India Ltd. 256 ITR 1 and the decision of the Mumbai Tribunal in the case of M/s. Indus Best Hospitality and Realtors vs. Pr. CIT, ITA No. 3125/Mum/2017 dated 19.01.2018, the same is liable to be quashed. 12. On the other hand, the Ld. Departmental Representative (…

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)

…the assessee relied upon the decisions of CIT vs. Reliance Communication Ltd. [(2016) 76 taxmann.com 226 (SC)], CIT vs. Gabriel India Ltd. [(1993) 203 ITR 108 (Bom)], CIT vs. Fine Jwellery (India) Ltd. [(2015) 372 ITR 303 (Bom)], MOIL Ltd. Vs. CIT [(2017) 396 ITR 244 (Bom)], CIT vs. Gera Developments (P) Ltd. [(2016) 387 ITR 691 (Bom)], Pr. CIT vs. Ramchandra Naidu [(2017) 85 taxmann.com 127 (Bom)], CIT vs. Goyal Private Family Specific Trust [(1998) 171 ITR 698 (All)], CIT vs. Mahendra Bansal [(2008) 297 ITR 99 (All)], CIT vs. Krishna Capbox P. Ltd. [(2015) 372 ITR 310 (All)], Spectra Shares & Scrips (P…

Tata Motors Ltd, Mumbai vs. CIT (Ltu), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3925/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Dec 2019AY 2010-11

Bench: Shri Pawan Singh & Shri G. Manjunathatata Motors Ltd. Vs. The Cit(Ltu) 29Th Floor, Centre 1 Bombay House, 24 Homi Mody Street World Trade Centre Hutatma Chowk Cuffe Parade Mumbai-400 001 Mumbai-400 005 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 263Section 35DSection 37(1)

…Private Limited vs CiT (ITA.NO. 1179/PN/2013 dated 23 October 2015) (Pune ITAT) * Punjab Wool Syndicate ( 2012) 17 ITR 439 (Chd Trib) • Nirav Modi ( 77 Taxan.com 78 ) (SC) approving Bombay High Court decision reported in 390 ItR 292 (Bom) • MOIL v. CIT [2017] 396 ITR 244 (Bombay) • CIT vs. Fine Jewellery (India) Ltd. [2015] 372 ITR 303 (Bombay) • Mukesh H Sanghvi (ITA No. 2271/Mum/2014) Dated 11 August 2017(Mum) • S.D.Corporation (P) Ltd. [2019] 175 ITD 164 (Mumbai-Trib.) • Indo Rama Synthetics (I) Ltd. (185 Taxman 277) (Del HC) • Idea Cellular Ltd vs ACIT ( 47 taxmann.com 341) (2014) (Mum ITAT) • CIT vs Priya Vi…

Gordon Bruce Serrao, Mumbai vs. Principal Commissioner of Income Tax -28, Mumbai

In the result, appeal stands partly allowed for statistical purposes

ITA 3105/MUM/2018[2013-14]Status: DisposedITAT Mumbai05 Dec 2019AY 2013-14

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Dr. K. Shivaram a/wFor Respondent: Shri M. Daya Sagar

Section 143(3)Section 263Section 54

…T v/s Design & Automation Engineers (Bombay) Pvt. Ltd., [2008] 323 ITR 632 (Bom.); v) CIT v/s Kiran Hirji Shah, [2015] 231 Taxman 670 (Bom.); 6 Gordon Bruce Serrao vi) CIT v/s Fine Jewellery (I) Ltd., [2015] 372 ITR 303 (Bom.); vii) MOIL Ltd. v/sCIT, [2017] 396 ITR 244 (Bom.); viii) CIT v/s Nirav Modi, [2017] 390 ITR 292 (Bom.); ix) CIT v/s Reliance Communication Ltd., [2017] 244 Taxman 55 (SC); x) CIT v/s Paville Fashhions Pvt. Ltd., [2017] 398 ITR 603 (Bom.); xi) CIT v/s Anandlal Becharlal & Co., [1997] 107 ITR 677 (Bom.); xii) CIT v/s Sun Engineering Works Pvt. Ltd., [1992] 198 ITR 297 (SC); xiii) Malabar In…

Acc Ltd, Mumbai vs. CIT(Ltu), Mumbai

In the result, appeals are partly allowed for statistical purposes

ITA 977/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Yogesh Thar a/wFor Respondent: Shri Anadi Varma

Section 143(3)Section 144C(1)Section 144C(3)Section 263

…ner, the excise duty exemption is 16 ACC Limited not a capital receipt, the assessment order cannot be held as erroneous and prejudicial to the interests of Revenue. For such proposition, he relied upon the following decisions:– i) MOIL Ltd. v/s CIT, [2017] 396 ITR 244 (Bom.); ii) CIT v/s Maharashtra Hybrid Seeds Co. Ltd., [2019] 102 taxmann.com 48 (Bom.); iii) CIT v/s Nirav Modi, [2017] 390 ITR 292 (Bom.); iv) Amira Enterprises Ltd. v/s PCIT, ITA no.3206/Del./2017 (Del.); v) CIT v/s Sunbeam Auto Ltd., [2011] 332 ITR 167 (Del.); vi) ITO v/s DG Housing Projects, [2012] 343 ITR 329 (Del.); vii) CIT v/s Vodafone E…

International Cargo Terminals & Rail Infrastructure Private Limited (Formerly Known As Boxtrans Logistrics (India) Services Private Limited, Mumbai vs. Pr.CIT-1, Mumbai

ITA 1637/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Nov 2019AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1637/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri Nitesh Joshi, AR byFor Respondent: Shri Awangshi Gimson, DR

Section 143(1)Section 143(3)Section 263

…ct to the same in the assessment order. The Appellant places reliance on the judgements of the Jurisdictional High Court in the cases of CIT vs. Fine Jewellery (India) Ltd. (2015) 372 ITR 303, CIT vs. Nirav Modi (2017) 390 ITR 292 and MOIL Ltd. vs. CIT (2017) 396 ITR 244 wherein the Court has been consistently taking a view that when the AO had asked for explanation /clarification in the assessment proceedings, and the assessee has responded to the same, the requirement of application of mind by the AO stands fulfilled, even though there is no discussion with respect to the said issue in the assessment order. PC…

Sai Enterprises, Thane vs. Pr. CIT- 2, Thane

The appeal stands allowed in terms of our above order

ITA 3075/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Nov 2019AY 2014-15

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ I.T.A. No.3075/Mum/2019 (िनधा"रण वष" / Assessment Year: 2014-15) Sai Enterprises Pr. Cit-2 2Nd Floor, Rosa Vista Ashar I.T. Pak, “B” Wing बनाम/ 6Th Floor, Wagle Indl. Estate Opp. Suraj Water Park Vs. Ghodbunder Road, Thane(W) Thane(E), Maharashtra. Maharashtra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaefs-0841-H (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Subodh Ratnaparkhi-Ld. Ar Revenue By : Chaudhary Arun Kumar Singh - Ld.Sr.Dr सुनवाई की तारीख/ : 20/08/2019 Date Of Hearing घोषणा की तारीख / : 15/11/2019 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (): - 1.1 As Per The Provisions Of Section 263 Of Income Tax Act, 1961, The Revenue Authorities Namely Pr. Commissioner Of Income Tax / Commissioner Of Income Tax Is Vested With The Supervisory Powers Of Suo-Moto Revision Of Any Order Passed By The Assessing Officer [Ao]. For The Said Purpose, The Appropriate Authority May Call For & Examine

For Appellant: Shri Subodh Ratnaparkhi-Ld. ARFor Respondent: Chaudhary Arun Kumar Singh - Ld.Sr.DR

Section 263

…1 Sai Enterprises आयकर अपीलीय अिधकरण “जी” "ायपीठ मुंबई म"। Assessment Year :2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय "ी सी. एन. "साद,"ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI C.N. PRASAD, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ I.T.A. No.3075/Mum/2019 (िनधा"रण वष" / Assessment Year: 2014-15) Sai Enterprises Pr. CIT-2 2nd Floor, Rosa Vista Ashar I.T. Pak, “B” Wing बनाम/ 6th Floor, Wagle Indl. Estate Opp. Suraj Water Park Vs. Ghodbunder Road, Thane(W) Thane(E), Maharashtra. Maharashtra. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAEFS-…

Blue Star Ltd., Mumbai vs. Principal Commissioner of Income Tax-1, Mumbai

The appeal stands partly allowed in terms of our above order

ITA 1941/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Oct 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Niraj Sheth – Ld. ARFor Respondent: Shri N.S. Jangpangi – Ld. DR

Section 263

…1 Blue Star Ltd Assessment Year :2013-14 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1941/Mum/2018 (िनधा"रण वष" / Assessment Year:2013-14 Blue Star Ltd. Pr.CIT-1, 3r d Floor, Room No. 387, Kasturi Building बनाम/ Aaykar Bhavan Mohan T. Advani Chowk Vs. M.K Road, Jamshedji Tata Road Mumbai. Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACB-4487-D (अपीलाथ"/Appellant) (""थ"…

Indglobal Network Support Private Limited, Mumbai vs. Principal Commissioner of Income Tax -2, Mumbai

Accordingly grounds raised by the assessee are allowed

ITA 5940/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Sept 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 5940/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Nitesh Joshi & MsFor Respondent: Shri Awangshi Gimson, DR

Section 115JSection 143(3)Section 263Section 56(2)(viib)Section 56(2)(vijb)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 5940/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) Pr.CIT - 2, M/s Indglobal Network 3rd floor, Aayakar Bhavan, Support Pvt. Ltd. Mumbai 5th floor, AFL House, Lok बिधम/ Pin- Bharti Complex, Marol Vs. Maroshi Road, Andheri(east), Mumbai-400 059 स्थायीलेखासं./जीआइआरसं./PAN No. AABCI2069K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Nitesh Joshi & Ms. Sonakshi Jhunjhunwala, AR by प्रत्यथीकीओरसे/Respondentby : Shri Awangshi Gimson, DR सुनवाईकीता…

Ganesh Benzoplast Ltd., Mumbai vs. Principal Commissioner of Income Tax -1, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2047/MUM/2019[2009-10]Status: DisposedITAT Mumbai11 Sept 2019AY 2009-10

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2009-10

For Appellant: Shri Haridas Bhat, C.AFor Respondent: Shri Laxmi Vara Prasad Gude , D.R

Section 143(3)Section 147Section 148Section 263Section 41Section 41(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2009-10 M/s. Ganesh Benzoplast Pr. CIT-1, Ltd., Aayakar Bhavan, 1st Floor, Mumbai - 400020 Dina Bldg., 53, Vs. M.K. Road, Marine Lines, Mumbai – 400 020 PAN: AAACG1259J (Appellant) (Respondent) Present for: Assessee by : Shri Haridas Bhat, C.A. Revenue by : Shri Laxmi Vara Prasad Gude , D.R. Date of Hearing : 15.07.2019 Date of Pronouncement : 11.09.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the…

Johnson and Johnson Private Limited, Mumbai vs. Commissioner of Income Tax-Ltu, Mumbai

In the result, appeal of the assessee is allowed

ITA 4947/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Jul 2019AY 2013-14

Bench: Shri Pawan Singh() & Shri G. Manjunatha () Johnson & Johnson Pvt Ltd Vs Commissioner Of Income Tax (Ltu) 501, Arena Space, Off Jvlr Mumbai Behind Majas Bus Depot, Jogeshwari (E), Mumbai-60 Pan : Aaacj0866E Appellant Respondednt

Section 115JSection 143(3)Section 263Section 271(1)(c)Section 80Section 80I

…fied about the admissibility of the claim based on the details submitted. Therefore, provisions of section 263 cannot be invoked. In support of his submission, Ld.AR for the assessee relied upon the decision of Hon’ble Bombay High Court in MOIL Ltd vs CIT 396 ITR 244(Bom). 7. In other alternative submission, the Ld.AR submits that where two views are possible and the AO has adopted one of the two views, then assessment order cannot be said to be erroneous or prejudicial to the interest of revenue and thereby proceedings u/s 263 cannot be sustained. For the issue in dispute, it was the controversy that wh…