N.K\nProteins v. DCIT

Aashna Diamond, Shreeji Chambers vs. Income Tax Officer- 19(1)(1), Mumbai

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

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent ACIT, Circle-19(1), Aashna Diamond, Piramal Chambers, BC 2071/2072, 5361/Mum/2024 2012-13 BDB, BKC, 5th Floor, Mumbai Lalbaugh, Parel, [PAN: AAFFA5684H] Mumbai Income Tax Officer- Aashna Diamond, 19(1)(1), Shreeji Chambers, 5363/Mum/2024 2011-12 Piramal Chambers, Tata Road, No. 2, 5th Floor, Opera House, Mumbai Lalbaugh, Parel, [PAN: AAFFA5684H] Mumbai For Assessee : Shri Suchek Anchaliya For Revenue : Shri Suresh Periasamy…

Aashna Diamond, Mumbai vs. ACIT Circle- 19(1), Mumbai

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

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent ACIT, Circle-19(1), Aashna Diamond, Piramal Chambers, BC 2071/2072, 5361/Mum/2024 2012-13 BDB, BKC, 5th Floor, Mumbai Lalbaugh, Parel, [PAN: AAFFA5684H] Mumbai Income Tax Officer- Aashna Diamond, 19(1)(1), Shreeji Chambers, 5363/Mum/2024 2011-12 Piramal Chambers, Tata Road, No. 2, 5th Floor, Opera House, Mumbai Lalbaugh, Parel, [PAN: AAFFA5684H] Mumbai For Assessee : Shri Suchek Anchaliya For Revenue : Shri Suresh Periasamy…

Income Tax Officer, Mumbai Ayakar Bhawan Churchgate vs. Varsha Corporation Limited, Malad (West)

In the result, the appeal of the revenue is allowed for statistical purposes

Bench: Ms. Kavitha Rajagopal & Shri Gagan Goyalito, R. No. 227, Aayakar Bhavan, M. K. Road, Mumbai Maharashtra - 400 020. ..... Appellant Vs. M/S. Varsha Corporation Ltd. 13, Adarsh Society, Varsha Ramachandra Lane Extn. Malad (West), Mumbai- 400 064. Pan No.Aabcv2293E ..... Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITO, R. No. 227, Aayakar Bhavan, M. K. Road, Mumbai Maharashtra - 400 020. ..... Appellant Vs. M/s. Varsha Corporation Ltd. 13, Adarsh Society, Varsha Ramachandra Lane Extn. Malad (West), Mumbai- 400 064. PAN No.AABCV2293E ..... Respondent Appellant by : Ms. Rajeshwari Menon, Ld. DR Respondent by : Shri Mahesh Rajora, Ld.AR Date of hearing : 08/08/2024 Date of pronouncement : 01/10/2024 ORDER PER GAGAN GOYAL, A.M: This appeal by revenue is directed against the orde…

Deputy Commissioner of Income Tax -23(1), Mumbai vs. Kalpsaru Diamonds, Mumbai

In the result, the grounds raised by the assessee as well as In the result, the grounds raised by the assessee as well as Revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2012-13 Kalpsaru Diamonds, Acit 23(2), Jw 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, Bkc, Bandra East, Mumbai-400013. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. Cit-23(1), Kalpsaru Diamonds, Room No. 511, Fifth Floor, Jw 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, Bkc, Bandra East, Lalbaugh-400012. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Years: 2012-13 Kalpsaru Diamonds, ACIT 23(2), JW 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, BKC, Bandra East, Mumbai-400013. Mumbai-400051. PAN NO. AAAFK 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. CIT-23(1), Kalpsaru Diamonds, Room No. 511, Fifth floor, JW 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, BKC, Bandra East, Lalbaugh-400012. Mumbai-400051. PAN NO. AAAFK 6960 H Appellant Respondent : Mr. Ajay Singh A…

Kalpsaru Diamonds, Mumbai vs. ACIT 23(2), Mumbai

In the result, the grounds raised by the assessee as well as In the result, the grounds raised by the assessee as well as Revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2012-13 Kalpsaru Diamonds, Acit 23(2), Jw 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, Bkc, Bandra East, Mumbai-400013. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. Cit-23(1), Kalpsaru Diamonds, Room No. 511, Fifth Floor, Jw 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, Bkc, Bandra East, Lalbaugh-400012. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Years: 2012-13 Kalpsaru Diamonds, ACIT 23(2), JW 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, BKC, Bandra East, Mumbai-400013. Mumbai-400051. PAN NO. AAAFK 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. CIT-23(1), Kalpsaru Diamonds, Room No. 511, Fifth floor, JW 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, BKC, Bandra East, Lalbaugh-400012. Mumbai-400051. PAN NO. AAAFK 6960 H Appellant Respondent : Mr. Ajay Singh A…

Deputy Commissioner of Income Tax, Central Circle -3(2), Mumbai vs. Viraj Profiles Private Limited, Mumbai

In the result, appeal filed by the assessee is partly allowed as per above directions

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleviraj Profiles Pvt Ltd V. Dy. Cit - Central Circle- 3(2) (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building Jn Of Andheri Kurla Road Nariman Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Dy. Cit - Central Circle- 3(2) V. Viraj Profiles Pvt Ltd (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building, Nariman Jn Of Andheri Kurla Road Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Assessee Represented By : Shri. Mani Jain Department Represented By : Shri. Ujjawal Kumar Chavan

…n holding that the addition is to be made on G.P.basis and not on the entire purchases. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in not appreciating the decision of the Hon'ble Supreme Court in the case of N.K proteins [2017] 250 Taxmann 22 wherein it has been held that in cases where the entire purchase transactions is found to be bogus, the addition could not be restricted to G.P additions. 3. On the facts and in the circumstances of the case, the Ld.CIT(A) erred in admitting the new evidence in the form of DGCEI report under Rule 46A of the Income Tax Rules, 1962 without givin…

Viraj Profiles Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-3(2), Mumbai

In the result, appeal filed by the assessee is partly allowed as per above directions

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleviraj Profiles Pvt Ltd V. Dy. Cit - Central Circle- 3(2) (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building Jn Of Andheri Kurla Road Nariman Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Dy. Cit - Central Circle- 3(2) V. Viraj Profiles Pvt Ltd (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building, Nariman Jn Of Andheri Kurla Road Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Assessee Represented By : Shri. Mani Jain Department Represented By : Shri. Ujjawal Kumar Chavan

…n holding that the addition is to be made on G.P.basis and not on the entire purchases. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in not appreciating the decision of the Hon'ble Supreme Court in the case of N.K proteins [2017] 250 Taxmann 22 wherein it has been held that in cases where the entire purchase transactions is found to be bogus, the addition could not be restricted to G.P additions. 3. On the facts and in the circumstances of the case, the Ld.CIT(A) erred in admitting the new evidence in the form of DGCEI report under Rule 46A of the Income Tax Rules, 1962 without givin…

Falguni Samir Mehta, Mumbai vs. ACIT-19(1), Mumbai

In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2012-13 Falguni Samir Mehta, Acit-19(1), 303, Mansarovar, Mount Pleasant Room No. 203, 2Nd Floor, Vs. Road, Mumbai-400006. Matru Mandir, Tardeo Road, Mumbai-400007. Pan No. Abeps 6347 K Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2012-13 Falguni Samir Mehta, ACIT-19(1), 303, Mansarovar, Mount Pleasant Room No. 203, 2nd floor, Vs. Road, Mumbai-400006. Matru Mandir, Tardeo Road, Mumbai-400007. PAN No. ABEPS 6347 K Appellant Respondent Assessee by : Shri Ajay Gosalia / Isha Shah Revenue by : Mr. Prakash D Choughule, Sr DR : Date of Hearing 09/08/2023 Date of pronouncement : 23/08/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dat…

Purna Purshottam Exports, Mumbai vs. Income Tax Officer 32(2)(5), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthyआअसं. 1617/मुं/2023 ("न.व 2008-09) Purna Purshottam Exports, Gala No.329, Vardhman Industrial Estate, Behind Petrol Pump, Sv Road, Dahisar East, Mumbai 400 068 Pan: Aaefp-8085-E ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer 32(2)(5) , Mumbai. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri K. Gopal ""तवाद" "वारा/Respondent By : Shri Sunny Kachhwaha सुनवाई क" "त"थ/ Date Of Hearing : 25/07/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 25/07/2023 आदेश/ Order

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 1617/मुं/2023 ("न.व 2008-09) Purna Purshottam Exports, Gala No.329, Vardhman Industrial Estate, Behind Petrol Pump, SV Road, Dahisar East, Mumbai 400 068 PAN: AAEFP-8085-E ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer 32(2)(5) , Mumbai. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri K. Gopal ""तवाद" "वारा/Respondent by : Shri Sunny Kachhwaha सुनवाई क" "त"थ/ Date of hearing : 25/07/2023 घोषणा क" "त…

M/S A J Coal Pvt Ltd., Mumbai vs. ITO 6 (1)(1), Mumbai

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2009-10 ITO-6(1)(1), M/s A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5th floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. PAN NO. AABCA 0386 M Appellant Respondent Assessment Year: 2009-10 M/s A.J. Coal Pvt. Ltd., ITO-6(1)(1), C/o M/s Jayesh Sanghrajka and Aayakar Bhavan, Room No. 503, Co. LLP, 405, Hind Rajasthan Vs. 5th floor, M.K. Road, New Marine Centre, DS Phalke Road, Dadar Lines,…

ITO 6 (1)(1), Mumbai vs. M/S A J Coal Pvt Ltd., Mumbai

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2009-10 ITO-6(1)(1), M/s A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5th floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. PAN NO. AABCA 0386 M Appellant Respondent Assessment Year: 2009-10 M/s A.J. Coal Pvt. Ltd., ITO-6(1)(1), C/o M/s Jayesh Sanghrajka and Aayakar Bhavan, Room No. 503, Co. LLP, 405, Hind Rajasthan Vs. 5th floor, M.K. Road, New Marine Centre, DS Phalke Road, Dadar Lines,…

ITO 27(2) (1), Mumbai vs. Shri Paresh Pravinchandra Parekh, Mumbai

In the result, appeal by the Revenue is dismissed

Bench: Shri Vikas Awasthyआअसं. 2367/मुं/2021 ("न.व 2010-11) Ito-27(2)(1), Room No.413, 4Th Floor, Tower No.6, Vashi Railway Station Complex, Vashi, Navi Mumbai – 400 703 ...... अपीलाथ" /Appellant बनाम Vs. Shri Paresh Pravinchandra Parekh, Compusystem, 34, Parmeshwar Dhar, Rajawadi Road No.7, Ghatkopar (E), Mumbai 400 077. Pan: Aabpp-4458-L . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Ms. Beena Santosh ""तवाद" "वारा/Respondent By : S/ Shri Shyam Saboo & D.C.Saboo सुनवाई क" "त"थ/ Date Of Hearing : 02/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/08/2022

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 2367/मुं/2021 ("न.व 2010-11) ITO-27(2)(1), Room No.413, 4th Floor, Tower No.6, Vashi Railway Station Complex, Vashi, Navi Mumbai – 400 703 ...... अपीलाथ" /Appellant बनाम Vs. Shri Paresh Pravinchandra Parekh, Compusystem, 34, Parmeshwar Dhar, Rajawadi Road No.7, Ghatkopar (E), Mumbai 400 077. PAN: AABPP-4458-L . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Ms. Beena Santosh ""तवाद" "वारा/Respondent by : S/ Shri…

ITO -32(1)(1), Mumbai vs. Brijesh Raithatha, Mumbai

In the result , we dismiss both the appeal of the assessee as well of Revenue

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No. 100/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) Income Tax Officer 32(1)(1) बिधम/ Brijesh Raithatha R. No. 703, Kautilya Bhavan, A-108, Nand Dham, C Wing, Vs. BKC, Bandra (E), L.T. Road, Borivali, Mumbai - 400051 Mumbai - 400092 PAN : ADOPR7271D (अपीलधर्थी /Appellant) : (प्रत्यर्थी) / Respondent) Appearances For the Appellant/Department : Shri C.T. Mathews For the Respondent/ Assessee : None सुनवाई की तारीख / Date of Hearing : 31.01.2022 : 30.03.20…

ACIT, Mumbai vs. Jasmino Polymertech Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

Bench: Shri Amarjit Singh, Jm & Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 5738/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Acit बिधम/ Jasmino Polymertech Pvt. 5Th Floor, Room No.506, Ltd. Vs. Aayakar Bhavan, M. K. L-61, Midc Industrial Area, Taloja, Raigad, Maharashtra- Road, Mumbai-400020. 410208. & Cross Objection No.41/Mum/2021 आयकर अपील सं/ I.T.A. No. 5738/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Jasmino Polymertech Pvt. बिधम/ Acit-6(3)(1) 5Th Floor, Room No.506, Ltd. Vs. L-61, Midc Industrial Area, Aayakar Bhavan, M. K. Taloja, Raigad, Maharashtra- Road, Mumbai-400020. 410208. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacj5175G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Ujjawal Kumar Assessee By: Shri Devendra Jain सुनवाई की तारीख / Date Of Hearing: 19/01/2022 घोषणा की तारीख /Date Of Pronouncement: 08/03/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 21.05.2019 Passed By The Commissioner Of Income Tax (Appeals)-12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. C.O. No.41/Mum/2021 A.Y.2010-11 2. The Revenue Has Raised The Following Grounds: -

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 5738/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) ACIT बिधम/ Jasmino Polymertech Pvt. 5th Floor, Room No.506, Ltd. Vs. Aayakar Bhavan, M. K. L-61, MIDC Industrial Area, Taloja, Raigad, Maharashtra- Road, Mumbai-400020. 410208. & Cross Objection No.41/Mum/2021 आयकर अपील सं/ I.T.A. No. 5738/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Jasmino Polymertech Pvt. बिधम/ ACIT-6(3)(1) 5th Floor, Room No.506, Ltd. Vs. L-61, MIDC Industrial Area, Aayakar Bhavan, M. K. Taloja, Raig…

ITO 32(1)(3), Mumbai vs. Shri Bhavik Jayant Gandhi, Mumbai

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1534,1535 & 1536/MUM/2020 (A.Ys. 2009-10, 2011-12 & 2012-13) Income Tax Officer – 32(1)(3) v. Shri Bhavik Jayant Gandhi D-11, Keshanvnidhi Room No. 705, 7th Floor Mulji Nagar, Saibaba Nagar Kautilya Bhavan, G-Block Borivali (W), Mumbai - 400092 Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AHZPG2588H (Appellant) (Respondent) Shri Gaurav Bansal Assessee by : Department by Ms. Bharti Singh Date of Hearing : 02.09.2021 Date of P…

ITO 32(1)(3), Mumbai vs. Shri Bhavik Jayant Gandhi, Mumbai

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1534,1535 & 1536/MUM/2020 (A.Ys. 2009-10, 2011-12 & 2012-13) Income Tax Officer – 32(1)(3) v. Shri Bhavik Jayant Gandhi D-11, Keshanvnidhi Room No. 705, 7th Floor Mulji Nagar, Saibaba Nagar Kautilya Bhavan, G-Block Borivali (W), Mumbai - 400092 Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AHZPG2588H (Appellant) (Respondent) Shri Gaurav Bansal Assessee by : Department by Ms. Bharti Singh Date of Hearing : 02.09.2021 Date of P…

ITO 32(1)(3), Mumbai vs. Shri Bhavik Jayant Gandhi, Mumbai

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1534,1535 & 1536/MUM/2020 (A.Ys. 2009-10, 2011-12 & 2012-13) Income Tax Officer – 32(1)(3) v. Shri Bhavik Jayant Gandhi D-11, Keshanvnidhi Room No. 705, 7th Floor Mulji Nagar, Saibaba Nagar Kautilya Bhavan, G-Block Borivali (W), Mumbai - 400092 Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AHZPG2588H (Appellant) (Respondent) Shri Gaurav Bansal Assessee by : Department by Ms. Bharti Singh Date of Hearing : 02.09.2021 Date of P…

Dy CIT Circle-33 (1), Mumbai vs. Shri. Vishal Praful Mehta, Mumbai

In the result, these appeals filed by the revenue are dismissed

Bench: Shri Shamim Yahya (Am) & Shri Saktijit Dey (Jm) I.T.A. No.6843 & 6117/Mum/2019 (Assessment Years 2010-11 & 2011-12)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Saktijit Dey (JM) I.T.A. No.6843 & 6117/Mum/2019 (Assessment Years 2010-11 & 2011-12) DCIT,Circle-33(1) Vs. Viashal Praful Mehta Room No.849, 8th Floor A-305, Sairaj Garden CHS Kautilya Bhavan Ltd., Iraniwadi Road G Block, BKC, Bandra(E) Kandivali(W), Mumbai-400 051 Mumbai-400 067 PAN : AFGPM0875G (Appellant) (Respondent) Shri Akash Kumar Assessee by Department by Shri S.N.Kabra Date of Hearing 11.11.2021 Date of Pronouncement 12.11.2021 O R D E R Per Shamim Yahya (AM) :- These are appeals by the revenue, wherein the…