Nikunj Eximp Enterprises (P.) Ltd. v. CIT (220 Taxmann 17)

Panchsheel Buildtech Pvt. Ltd., Noida vs. DCIT, Ghaziabad

Appeals are partly allowed

ITA 5087/DEL/2016[2009-10]Status: DisposedITAT Delhi22 Jun 2017AY 2009-10

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal Nos. 5087 To 5091/Del/2016 Assessment Years : 2009-10 To 2013-14 Panchsheel Buildtech Pvt. Ltd., Dcit, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. Pan : Aaecp 3492 N A N D I.T. Appeal Nos. 5062 To 5066/Del/2016 Assessment Years : 2009-10 To 2013-14 Panchsheel Realtech Pvt. Ltd., Dcit, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. Pan : Aaecp 5726 F (Appellants) (Respondents) Assessee By : Shri Sanjay Mehra, C. A.; Department By : Ms. Paramita Tripathy, Cit [Dr]; Date Of Hearing : 27.03.2017 Date Of Pronouncement : 22.06.2017 O R D E R Per I. C. Sudhir, J. M. :

For Appellant: Shri Sanjay Mehra, C. AFor Respondent: Ms. Paramita Tripathy, CIT [DR]

Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “F” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I.T. Appeal Nos. 5087 to 5091/Del/2016 Assessment Years : 2009-10 to 2013-14 Panchsheel Buildtech Pvt. Ltd., DCIT, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. PAN : AAECP 3492 N A N D I.T. Appeal Nos. 5062 to 5066/Del/2016 Assessment Years : 2009-10 to 2013-14 Panchsheel Realtech Pvt. Ltd., DCIT, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. PAN : AAECP 5726 F (Appellants) (Respondents) Assessee by : Shri Sanjay Mehra,…

Panchsheel Realtech Pvt. Ltd., Noida vs. DCIT, Ghaziabad

Appeals are partly allowed

ITA 5062/DEL/2016[2009-10]Status: DisposedITAT Delhi22 Jun 2017AY 2009-10

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal Nos. 5087 To 5091/Del/2016 Assessment Years : 2009-10 To 2013-14 Panchsheel Buildtech Pvt. Ltd., Dcit, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. Pan : Aaecp 3492 N A N D I.T. Appeal Nos. 5062 To 5066/Del/2016 Assessment Years : 2009-10 To 2013-14 Panchsheel Realtech Pvt. Ltd., Dcit, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. Pan : Aaecp 5726 F (Appellants) (Respondents) Assessee By : Shri Sanjay Mehra, C. A.; Department By : Ms. Paramita Tripathy, Cit [Dr]; Date Of Hearing : 27.03.2017 Date Of Pronouncement : 22.06.2017 O R D E R Per I. C. Sudhir, J. M. :

For Appellant: Shri Sanjay Mehra, C. AFor Respondent: Ms. Paramita Tripathy, CIT [DR]

Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “F” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I.T. Appeal Nos. 5087 to 5091/Del/2016 Assessment Years : 2009-10 to 2013-14 Panchsheel Buildtech Pvt. Ltd., DCIT, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. PAN : AAECP 3492 N A N D I.T. Appeal Nos. 5062 to 5066/Del/2016 Assessment Years : 2009-10 to 2013-14 Panchsheel Realtech Pvt. Ltd., DCIT, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. PAN : AAECP 5726 F (Appellants) (Respondents) Assessee by : Shri Sanjay Mehra,…

Geolife Organics, Mumbai vs. Asst CIT 23(2), Mumbai

In the result, the appeals of all the assessees are allowed in part

ITA 3699/MUM/2016[2009-10]Status: DisposedITAT Mumbai05 May 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Geolife Organics Vs. Acit – 23(2), Mumbai- 301, Marathon Max, 400051 L.B.S.Marg, Opp. Nirmal Lifestyle, Mulund(W), Mumbai – 400 080 Pan/Gir No. Aahfg7722N Appellant) .. Respondent) Shri Vikram N. Chandan, Vs. Ito – 19(3)(5), Mumbai- Shop No.756/54, Nanubhai 400 007 Desai Road, Mumbai – 400 004 Pan/Gir No. Acypc2583N Appellant) .. Respondent) Shri Jabarsingh B Daiya, Vs. Ito – 19(2)(1), Mumbai – R.No.16, 1St Floor, Mulji 400 007 Madhavji Building, 160, C.P.Tank Road, Mumbai – 400 064 Pan/Gir No. Ahypd4454E Appellant) .. Respondent) Shri Rajendra Nemichandji Vs. Ito – 19(3)(1), Mumbai – Chandan, 38, Ground Floor, 400 007 Alankar Building, 245/247, Khetwadi Lane, S.V.P. Road, Mumbai – 400 004 Pan/Gir No. Aeypc6575L Appellant) .. Respondent) M/S. Geolife Organics, Mumbai & Others

Section 14Section 143(3)Section 145(3)Section 234BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM M/s. Geolife Organics Vs. ACIT – 23(2), Mumbai- 301, Marathon Max, 400051 L.B.S.Marg, Opp. Nirmal Lifestyle, Mulund(W), Mumbai – 400 080 PAN/GIR No. AAHFG7722N Appellant) .. Respondent) Shri Vikram N. Chandan, Vs. ITO – 19(3)(5), Mumbai- Shop No.756/54, Nanubhai 400 007 Desai Road, Mumbai – 400 004 PAN/GIR No. ACYPC2583N Appellant) .. Respondent) Shri Jabarsingh B Daiya, Vs. ITO – 19(2)(1), Mumbai – R.No.16, 1st Floor, Mulji 400 007 Madhavji Building, 160, C.P.Tank Road, Mumbai – 400 064 PAN/GIR No. AHYPD4…

Remi Process Plant and Machinery Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

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

ITA 1817/MUM/2015[2011-12]Status: DisposedITAT Mumbai21 Mar 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri Rajesh Kumar: (A.Y : 2011-12) Dcit, Circle – 3(3)(1) Vs. M/S. Remi Process Plant & Mumbai (Appellant) Machinery Ltd. 11 Cama Industrial Estate Walbhat Road, Goregaon (E) Mumbai 400 009 Pan : Aaacr0409H (Respondent) : M/S. Remi Process Plant & Vs. Dcit, Circle – 3(3)(1) Machinery Ltd. Mumbai 11 Cama Industrial Estate Walbhat Road, Goregaon (E) Mumbai 400 009 Pan : Aaacr0409H (Respondent) Appellant By : Shri Purushottam Kumar Respondent By : Shri Bhagirath Singh Date Of Hearing : 28/02/2017 Date Of Pronouncement : 21/03/2017

For Appellant: Shri Purushottam KumarFor Respondent: Shri Bhagirath Singh

Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER : (A.Y : 2011-12) DCIT, Circle – 3(3)(1) Vs. M/s. Remi Process Plant & Mumbai (Appellant) Machinery Ltd. 11 Cama Industrial Estate Walbhat Road, Goregaon (E) Mumbai 400 009 PAN : AAACR0409H (Respondent) : M/s. Remi Process Plant & Vs. DCIT, Circle – 3(3)(1) Machinery Ltd. Mumbai 11 Cama Industrial Estate Walbhat Road, Goregaon (E) Mumbai 400 009 PAN : AAACR0409H (Respondent) Appellant by : Shri Purushottam Kumar Respondent by : Shri Bhagirath Singh Date of Hearing : 28/0…

DCIT Cir 3(3)(1), Mumbai vs. Remi Process Plant & Machinery Ltd, Mumbai

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

ITA 1723/MUM/2015[2011-12]Status: DisposedITAT Mumbai21 Mar 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri Rajesh Kumar: (A.Y : 2011-12) Dcit, Circle – 3(3)(1) Vs. M/S. Remi Process Plant & Mumbai (Appellant) Machinery Ltd. 11 Cama Industrial Estate Walbhat Road, Goregaon (E) Mumbai 400 009 Pan : Aaacr0409H (Respondent) : M/S. Remi Process Plant & Vs. Dcit, Circle – 3(3)(1) Machinery Ltd. Mumbai 11 Cama Industrial Estate Walbhat Road, Goregaon (E) Mumbai 400 009 Pan : Aaacr0409H (Respondent) Appellant By : Shri Purushottam Kumar Respondent By : Shri Bhagirath Singh Date Of Hearing : 28/02/2017 Date Of Pronouncement : 21/03/2017

For Appellant: Shri Purushottam KumarFor Respondent: Shri Bhagirath Singh

Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER : (A.Y : 2011-12) DCIT, Circle – 3(3)(1) Vs. M/s. Remi Process Plant & Mumbai (Appellant) Machinery Ltd. 11 Cama Industrial Estate Walbhat Road, Goregaon (E) Mumbai 400 009 PAN : AAACR0409H (Respondent) : M/s. Remi Process Plant & Vs. DCIT, Circle – 3(3)(1) Machinery Ltd. Mumbai 11 Cama Industrial Estate Walbhat Road, Goregaon (E) Mumbai 400 009 PAN : AAACR0409H (Respondent) Appellant by : Shri Purushottam Kumar Respondent by : Shri Bhagirath Singh Date of Hearing : 28/0…

ACIT 20(1), Mumbai vs. Bhushan K Vora, Mumbai

ITA 2081/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Jan 2017AY 2009-10

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील आयकर अपील संसंसंसं./I.T.A./2081/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Acit-20(1) Shri Bhushan K. Vora 4Th Floor,R.No.406, Flat No.2, Lamba Building Piramal Chambers, Lalbaug, Parel Vs. 215, Sir, Balchandra Road Mumbai. Matunga, Mumbai-400 019. Pan:Aaapv 8776 E (अपीलाथ" /Appellant) (""यथ" / Respondent) ""या"ेप ""या"ेप ""या"ेप/Cross Objection/187/Mum/2016 Ay.2009-10 ""या"ेप Acit-20(1) Shri Bhushan K. Vora 4Th Floor,R.No.406, Flat No.2, Lamba Building Piramal Chambers, Lalbaug, Parel Vs. 215, Sir, Balchandra Road Mumbai. Matunga, Mumbai-400 019. Pan:Aaapv 8776 E राज"व क" ओर से / Revenue By: Shri Suman Kumar-Dr अपीलाथ" क" ओर से /Assessee By: Shri Dinesh Rasiklal Shah-Ar सुनवाई क" तारीख / Date Of Hearing: 06/01/2017 घोषणा क" तारीख / Date Of Pronouncement: 06/01/2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)केकेकेके अ"तग"त धारा अ"तग"त अ"तग"त आदेश अ"तग"त आदेश आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra A.M.- अनुसार Challenging The Orders Dated 16.01.2015 Of The Cit(A)-32,Mumbai,The Assessing Officer (Ao)Has Filed The Present Appeal.Assessee,An Individual,Engaged In The Business Of Exports & Imports Of Surgical Instruments, Filed His Return Of Income On 27.09.2009 Declaring A Total Income Of Rs.1,08,66,731/-.The Ao Completed The Assessment On 31.12.2013,U/S.143(3) R.W. S.147 Of The Act,Determining The Total Income Of The Assessee At Rs. 1.46 Crores.

For Appellant: Shri Dinesh Rasiklal Shah-ARFor Respondent: Shri Suman Kumar-DR

Section 143(3)Section 147Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “बी मुंबई बी बी” ” ” ” खंडपीठ बी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“B”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./2081/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT-20(1) Shri Bhushan K. Vora 4th Floor,R.No.406, Flat No.2, Lamba Building Piramal Chambers, Lalbaug, Parel Vs. 215, Sir, Balchandra Road Mumbai. Matu…

DCIT 30(3), Mumbai vs. Shivshankar R. Sharma, Mumbai

In the result both appeals of the revenue are dismissed

ITA 4260/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Sept 2016AY 2010-11

For Appellant: Shri J.P.BairagraFor Respondent: Shri G. Nantha Kumar

Section 143(3)Section 44ASection 69C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘ई’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA No.5149/Mum/2014 & DCIT-24(2), Mumbai Vs. Shri Shivshankar R. Sharma, 103/2A, Shantivan, Raheja Township, Malad (East), Mumbai-400097 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : ALVPS 0379 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri G. Nantha Kumar ननधाारयती की ओर से /Assessee by : Shri J.P.Bairagra सुनवाई की तायीख / Date of Hearing : 14/09/2016 घोषणा की तायीख/Date of Pronouncement 16/09/2016 आदेश /…

DCIT 24(2), Mumbai vs. Shivshankar R. Sharma, Mumbai

In the result both appeals of the revenue are dismissed

ITA 5149/MUM/2014[2011-12]Status: DisposedITAT Mumbai16 Sept 2016AY 2011-12

For Appellant: Shri J.P.BairagraFor Respondent: Shri G. Nantha Kumar

Section 143(3)Section 44ASection 69C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘ई’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA No.5149/Mum/2014 & DCIT-24(2), Mumbai Vs. Shri Shivshankar R. Sharma, 103/2A, Shantivan, Raheja Township, Malad (East), Mumbai-400097 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : ALVPS 0379 N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri G. Nantha Kumar ननधाारयती की ओर से /Assessee by : Shri J.P.Bairagra सुनवाई की तायीख / Date of Hearing : 14/09/2016 घोषणा की तायीख/Date of Pronouncement 16/09/2016 आदेश /…

ITO, New Delhi vs. Sh. Kaushalendra Agarwal, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2749/DEL/2012[2007-08]Status: DisposedITAT Delhi04 Dec 2015AY 2007-08

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Ms Richa Rastogi, Sr. DRFor Respondent: Shri Rajeev Saxena, Adv

Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘D’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 2749/Del./2012 Asstt. Year : 2007-08 Income-tax Officer, vs. Kaushalendra Agarwal, Ward 24(1), New Delhi. 200, Arjun Nagar, Safdarjung Enclave, New Delhi. [PAN: AACPA5653M] (Appellant) (Respondent) Appellant by : Ms Richa Rastogi, Sr. DR Respondent by : Shri Rajeev Saxena, Adv. Date of hearing : 14.10.2015 Date of pronouncement : 04.12.2015 ORDER Per L.P. Sahu, Accountant Member: This appeal by the Revenue arises out of the order dated 19.03.2012 of ld. CIT(A)-X…

Nikunj Eximp Enterprises (P.) Ltd. v. CIT

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