Mumbai in Anuj Jayaendra Shah v. PCIT-35, Mumbai

67 Taxmann.com 38Reported decision2016#4958 most cited

What is Mumbai in Anuj Jayaendra Shah v. PCIT-35, Mumbai authority for?

The Commissioner's revisional power under section 263 can be exercised when the Assessing Officer has failed to conduct proper inquiry or verification, or has allowed relief without proper investigation, making the assessment order erroneous and prejudicial to the revenue. The Commissioner can consider new material not available to the AO during assessment or acquired after conducting their own enquiry.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

Anuj Jayendra Shah v. PCIT · section 263(1) · inadequate enquiry · lack of enquiry · erroneous and prejudicial to the interest of revenue · revision under section 263 · non-application of mind · Malabar Industrial · share application money

Issues it is cited on

inadequate enquiryprejudicial to interest of revenuelack of enquirysection 263(1)malabar industrialrevision under section 263eligible businesserroneous and prejudicialnon-application of mindlimited scrutinysection 119share application money

Judgments citing Mumbai in Anuj Jayaendra Shah v. PCIT-35, Mumbai

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

ITA 945/PUN/2024[2018-19]Status: DisposedITAT Pune03 Dec 2024AY 2018-19

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ajay Kumar Keshari
Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHREE G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.945/PUN/2024 धििाारण वर्ा / Assessment Year : 2018-19 Sonal Sandeep Satav, Principal Commissioner of A/1, Chhatrapati Shivaji Hsg. Soc., Income Tax, Pune - 2 Opp. Patrakar Nagar, Vs. Gokhalenagar, Pune-411016 PAN : ASDPB2963J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sarang Gudhate Department by : Shri Ajay Kumar Keshari Date of hearing : 16-10-2024 Date of 03-12-2024 Pronouncement :…

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…ITA Nos. 356 to 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 356, 357, 358, 359 & 360/PAT/2024 Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited,… Appellant 401B, Capital Tower, Block-‘B’, Fraser Road, Patna-800001, Bihar [PAN:AADCM2976R] -Vs.- Principal Commissioner of Income Tax,..…Respondent Central, Central Revenue Building, Birchand Patel Path,…

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Nahar Colours and Coatings Vs Principal Private Ltd., Commissioner of G-1, 90-93, Udyog Vihar, Income Tax, Suker, Udaipur Udaipur (Appellant) (Respondent) PAN NO. AAACN 6942 K Assessee By Sh. Gautam Chand Baid, CA Revenue By Sh. Lovish Kumar, CIT-DR Date of hearing 14/07/2023 Date of 09/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Principal Commissioner of Income Tax, Ud…

V.L JEWELLERS,DELHI vs. CIRCLE-49(1), DELHI

In the result, appeal of the assessee is allowed

ITA 836/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Mar 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.836/Del/2022 िनधा"रणवष"/Assessment Year:2017-18 बनाम V.L. Jewellers, Pr. Commissioner Of 2775, 1St Floor, Gali No. 20-21, Vs. Income Tax, Beadon Pura, Karol Bagh, Circle 49(1), New Delhi. Room No. 1202, 12, Civic Centre, Minto Road, New Delhi. Pan No. Aadfv7989A अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A.No.836/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.836/Del/2022 िनधा"रणवष"/Assessment Year:2017-18 बनाम V.L. Jewellers, Pr. Commissioner of 2775, 1st Floor, Gali No. 20-21, Vs. Income Tax, Beadon Pura, Karol Bagh, Circle 49(1), New Delhi. Room No. 1202, 12, Civic Centre, Minto Road, New Delhi. PAN No. AADFV7989A अपीलाथ" Appellant ""यथ"/Respondent S/Shri K. Sampath & िनधा"रतीक"ओरसे /Assessee by V. Raja Kumar, Adv. Shri Sanjay Kumar, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"त…

M/S. RALLIS INDIA LTD.,MUMBAI vs. DY CIT,CICLE-8(1)(1), MUMBAI

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

ITA 913/MUM/2021[2015-16]Status: DisposedITAT Mumbai04 Jul 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanm/S. Rallis India Ltd Vs. Dcit, Circle – 8(1)(1) C/O Kalyaniwalla & Room No. 624, 6Th Mistry Llp, 2Nd Floor, Floor, Aayakar Bhavan Esplanade House, 29, M.K Road, Hazarimal Somani Mumbai – 400020. Marg, Mumbai – 400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcr2657N Appellant .. Respondent Appellant By : Mr.Jitendra Jain.Ar Respondent By : Mr.S.N Kabra. Dr Date Of Hearing 03.06.2022 Date Of Pronouncement 04.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principle Commissioner Of Income Tax (Pr.Cit) – 8, Mumbai Passed U/S 263 Of The Act.

For Appellant: Mr.Jitendra Jain.ARFor Respondent: Mr.S.N Kabra. DR
Section 10(34)Section 10ASection 115JSection 143(2)Section 14ASection 2(47)Section 263Section 263eSection 80Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER M/s. Rallis India Ltd Vs. DCIT, Circle – 8(1)(1) C/o Kalyaniwalla and Room No. 624, 6th Mistry LLP, 2nd Floor, Floor, Aayakar Bhavan Esplanade House, 29, M.K Road, Hazarimal Somani Mumbai – 400020. Marg, Mumbai – 400001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCR2657N Appellant .. Respondent Appellant by : Mr.Jitendra Jain.AR Respondent by : Mr.S.N Kabra. DR Date of Hearing 03.06.2022 Date of Pronouncement 04.07.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The…

B.R. TV,MUMBAI vs. PT. CIT-8, MUMBAI

ITA 750/MUM/2021[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm The Pr. Commissioner Of Income Tax, Circle–8,Room B.R. Tv G–38, Anand Villa,15Th Road, No.611, 6Th Floor, Vs. Santacruz (W), Mumbai–400 054 Aykar Bhavan, M.K. Road, Mumbai–400 020 (Appellant) (Respondent) Pan No. Aaafb0941M

For Appellant: Shri Hari S. Raheja, ARFor Respondent: Shri Dr. Mahesh Akhade, CIT DR
Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM The Pr. Commissioner of Income Tax, Circle–8,Room B.R. TV G–38, Anand Villa,15th Road, no.611, 6th Floor, Vs. Santacruz (W), Mumbai–400 054 Aykar Bhavan, M.K. Road, Mumbai–400 020 (Appellant) (Respondent) PAN No. AAAFB0941M Assessee by : Shri Hari S. Raheja, AR Revenue by : Shri Dr. Mahesh Akhade, CIT DR Date of hearing: 12.04.2022 Date of pronouncement : 28.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by B.R.TV (the assessee/ appellant) for AY 2015-16 against the ord…

ICICI BANK LTD.,MUMBAI vs. THE DY CIT -2(3)(1), MUMBAI

In the result we hold that the learned principal

ITA 737/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Mar 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Icici Bank Limited The Dy. Commissioner Of Icici Bank Towers, Income-Tax-2(3)(1), Aayakar Bhavan, 5 Th Floor, Bandra Kurla Complex, Vs. Bandra (East), Room No.552, Mumbai-400 051 M.K.Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaaci1195H Appellant By : Ms Arati Vissanji, Ar Respondent By : Shri Nikhil Chaudhary, Cit Dr Date Of Hearing: 13.01.2022 Date Of Pronouncement : 08.03.2022

For Appellant: Ms Arati Vissanji, ARFor Respondent: Shri Nikhil Chaudhary, CIT DR
Section 143(3)Section 147Section 263Section 263(1)Section 263(2)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ICICI Bank Limited The Dy. Commissioner of ICICI Bank Towers, Income-tax-2(3)(1), Aayakar Bhavan, 5 th Floor, Bandra Kurla Complex, Vs. Bandra (East), Room No.552, Mumbai-400 051 M.K.Road, Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACI1195H Appellant by : Ms Arati Vissanji, AR Respondent by : Shri Nikhil Chaudhary, CIT DR Date of hearing: 13.01.2022 Date of pronouncement : 08.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by ICICI Bank Ltd (The appellant/ ass…

KAMAL VYAS ,MUMBAI vs. PR. CIT - 17, MUMBAI

In the result, this appeal stand allowed

ITA 303/MUM/2021[2015-16]Status: DisposedITAT Mumbai07 Jan 2022AY 2015-16

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 143Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 303/Mum/2021 (Assessment Year 2015-16) Vs. PCIT-17 Kamal Vyas F-2007/2008 Room No. 120 1st Floor, Oberoi Splendor Kautilya Bhavan, C-41 JVLR Road, Andheri-E to C-43, G Block, Mumbai-400 060. Bandra Kurla Complex Bandra East PAN : AABPV6454A Mumbai-400 051. (Appellant) (Respondent) Assessee by Shri Prakash Jhunjhunwala Department by Shri Vinay Sinha Date of Hearing 16.11.2021 Date of Pronouncement 07.01.2022 O R D E R Per Shamim Yahya (AM) : The assessee has filed this appeal against t…

PAWANSUT MEDIA SERVICES PVT LTD,NEW DELHI vs. PR. CIT - 7, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 534/DEL/2021[2015-16]Status: DisposedITAT Delhi14 Oct 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri Kapil Goel, Advocate &For Respondent: Smt. Sushma Singh, CIT-DR
Section 143(3)Section 263Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.534/Del./2021 Assessment Year 2015-2016 Pawansut Media Services Pvt. Ltd., Delhi – 110019. The Principal PAN AAECP2155J Commissioner of Income vs. C/o. Shri Kapil Goel, Tax-7, C.R. Building, Advocate, F-26/124, ITO, I.P. Estate, New Delhi - 110 002. Sector-7, Rohini, Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate & Shri Sandeep Goel, Advocate For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 19…

SHREE CEMENT LIMITED,BEAWAR vs. PR.CIT, , UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 04/JP/2021 Assessment Year: 2014-15 Shree Cement Limited, cuke Pr.CIT, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. PAN No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dilip Desai (CA) Shri Vijay Shah (CA) Shri Mohit Choudhary (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ d…

J.R.D TATA TRUST ,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

ITA 3738/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15
Section 12ASection 13(1)(c)Section 143(3)Section 263

…ITA No. 3738/Mum/2019 Assessment year: 2014-15 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment year: 2014-15 J R D Tata Trust ……………………….Appellant Bombay House, 24, Homi Mody Street Fort, Mumbai 400 001[PAN: AAATT0165F] Vs Deputy Commissioner of Income Tax Exemption Circle 2(1), Mumbai ……………………Respondent Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Rajesh Damor (CIT-DR) and Brijendra Kumar for the respondent Date of c…

RATAN TATA TRUST,MUMBAI vs. CIT (E), MUMBAI

In the result, the appeal is allowed

ITA 3737/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15
Section 12ASection 13(1)(c)Section 143(3)Section 263

…ITA No. 3737/Mum/2019 Assessment year: 2014-15 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] Assessment year: 2014-15 Sir Ratan Tata Trust ……………………….Appellant Bombay House, 24, Homi Mody Street Fort, Mumbai 400 001[PAN: AAATS1013P] Vs Deputy Commissioner of Income Tax Exemption Circle 2(1), Mumbai ……………………Respondent Appearances by P J Pardiwala, Sr Advocate, along-with Madhur Agarwal, Sukh Sagar Syal, T P Ostwal and Indira Anand for the appellant Debashish Chandra (CIT-DR) and Brijendra Kumar for the respondent…

MOTILAL SALECHA HUF,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 31, MUMBAI

In the result, the appeal is partly allowed

ITA 2943/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Jan 2020AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 Motilal Salecha Huf, Pr. Cit-31, Room No. 301, C-13 44/2, Ground Floor, Suresh Pratyakshakar Bahvan, Bandra Vs. Bhavan, Road No. 6, Kurla Complex, Mumbai-400051. Jawahar Nagar,Goregaon (E), Mumbai-400062. Pan No. Aakhm0433P Appellant Respondent

For Appellant: Mr. P.J. Pardiwalla, Sr. AdvocateFor Respondent: Mr. Rajesh Kumar & Mr. V.Vinod Kumar, DRs
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 Motilal Salecha HUF, Pr. CIT-31, Room No. 301, C-13 44/2, Ground Floor, Suresh Pratyakshakar Bahvan, Bandra Vs. Bhavan, Road No. 6, Kurla Complex, Mumbai-400051. Jawahar Nagar,Goregaon (E), Mumbai-400062. PAN No. AAKHM0433P Appellant Respondent Assessee by : Mr. P.J. Pardiwalla, Sr. Advocate & Mr. Sashank Dundu, AR Revenue by : Mr. Rajesh Kumar & Mr. V.Vinod Kumar, DRs Last Date of Hearing : 18/10/2019 Date of Pronouncement : 13/01/2020 ORD…

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

ITA 151/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Years: 2015-16 Smt. Harleen Kaur Bhatia Pr.CIT-2 144, Pipliyarao, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AMGPB3531P Assessment Years: 2015-16 Smt. Gurvinder Kaur Bhatia Pr.CIT-2 13-14, Aditya Nagar, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AGJPB0037B Assessee by S/Shri Sumit Nema & Shri GaganTiwari, ARs Revenue by Shri S.S. Mantry,…

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

ITA 150/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Years: 2015-16 Smt. Harleen Kaur Bhatia Pr.CIT-2 144, Pipliyarao, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AMGPB3531P Assessment Years: 2015-16 Smt. Gurvinder Kaur Bhatia Pr.CIT-2 13-14, Aditya Nagar, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AGJPB0037B Assessee by S/Shri Sumit Nema & Shri GaganTiwari, ARs Revenue by Shri S.S. Mantry,…

INDUS BEST HOSPITALITY & REALTORS P.LTD,MUMBAI vs. PR CIT 6, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3125/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Jan 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Indus Best Hospitality & Vs. Pr Cit 6 R.No.501, 5Th Floor Realtors Pvt. Ltd., Formerly Known As Silvassa Aayakar Bhavan Realtors Pvt. Ltd., M.K.Road 105, Runwal & Omkar Esquare, Mumbai – 400 020 Opp. Sion Chunabhatti Singal Off. E.E.Highway Sion (E) Mumbai – 400 022 Pan/Gir No. Aamcs0212P Appellant) .. Respondent)

Section 133(6)Section 142(1)Section 14ASection 2Section 263

…and whether any payment was made by her to that supplier. 12. The Ld. DR had also relied upon the following decisions to support the order of Ld. CIT: a. Pragati Financial Management (P) Ltd. v. CIT [82 Taxmann.com 12 (Cal.)] b. Anuj Jayendra Shah v. Pr. CIT [67 Taxmann.com 38 (Mum.)] c. Rajmandir Estates (P) Ltd. v. Pr. CIT [77 Taxmann.com 285 (SC]. 13. We have considered rival contentions and carefully gone through the orders of the authorities below and found from record that CIT has invoked his power u/s.263 to examine the land development charges paid by the assessee to Smt. Sumitraben Chauhan. From the reco…

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