Nikunj Eximp Enterprises v. CIT

Sachin Laxman Jangid, Thane vs. ITO WD 3(3), Thane

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 Shri Sachin Laxman Jangid, Income Tax Officer, Porp. Sachin Construction, Ward-3(3), बनाम/ 1, Mandelia House, Wagle Ind. Estate, Vs. Ramesh Pradhan Road, Thane (W)-400604 Naupada, Thane-400602 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Adbpj0867C "नधा"रती क" ओर से / Assessee By Shri M.Subramanian Shri M.V. Rajguru-Dr राज"व क" ओर से / Revenue By 10/05/2018 सुनवाई क" तार"ख / Date Of Hearing: 10/05/2018 आदेश क" तार"ख /Date Of Order:

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2009-10 Shri Sachin Laxman Jangid, Income Tax Officer, Porp. Sachin Construction, Ward-3(3), बनाम/ 1, Mandelia House, Wagle Ind. Estate, Vs. Ramesh Pradhan Road, Thane (W)-400604 Naupada, Thane-400602 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. ADBPJ0867C "नधा"रती क" ओर से / Assessee by Shri M.Subramanian Shri M.V. Rajguru…

Tejraj Manroop Chand Tak, Mumbai vs. Income Tax Officer 18(3)(4), Mumbai

Bench: Shri R. C. Sharma, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6769/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2011-12)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 6769/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2011-12) Shri Tejraj Manroop Chand ITO RG 18(3)(4) Tak, Bandra Kurla Complex, बिधम/ 234-B, Agrawal Building, 1st Bandra East, Floor, Room No. 6-7, Mumbai-400 051 Vs. Thakurdwar Road, Mumbai-400 002 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. ADQPT2755C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Vimal Punmiya प्रत्यथीकीओरसे/Respondentby : Ms. N. Hemalata सुनवाईकीतारीख/ : 08/02/2018 Date of Hearing घोषण…

Plaexe Con Services Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle1, Kalyan

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 M/S Plaexe Con Services Acit, Pvt. Ltd. Circle-1, Wayale Nagar, बनाम/ Manogat, Gajanan Khadak Pada, Kalyan West, Vs. Cooperative Housing Thane-421301 Society, Midc Road Badlapur East, Thane-421301 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaecp9267D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2011-12 M/s Plaexe Con Services ACIT, Pvt. Ltd. Circle-1, Wayale Nagar, बनाम/ Manogat, Gajanan Khadak Pada, Kalyan West, Vs. Cooperative Housing Thane-421301 Society, MIDC Road Badlapur East, Thane-421301 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAECP9267D "नधा"रती क" ओर से / Assessee by Shri Sanjeev V Joshi राज"व क" ओर से / Rev…

Ashok K. Shah, Mumbai vs. Income Tax Officer 31(1)(2), Mumbai

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Asok K. Shah, Income Tax Officer-31(1)(2), C-25, Sai Baba Enclave, Mumbai, बनाम/ S.V.Road, Vs. Goregaon West, Mumbai-400062 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Akeps3501N

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Asok K. Shah, Income Tax Officer-31(1)(2), C-25, Sai Baba Enclave, Mumbai, बनाम/ S.V.Road, Vs. Goregaon West, Mumbai-400062 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AKEPS3501N "नधा"रती क" ओर से / Assessee by Shri Divyesh P. Jain Shri N. Hemlatha-DR राज"व क" ओर से / Revenue by सुनवाई क" तार"ख / Date of Hearing : 02/05/201…

Mr.Ajay C. Shah HUF, Prop. M/S.Glass and Hardware, Mumbai vs. Income Tax Officer-26(1)(1), Mumbai

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010-11 Mr. Ajay C. Shah, Income Tax Officer, C/O- Ajay C. Shah, Huf, Ward-26(1)(1), बनाम/ 60A/11, Sion Mahavir P.K. Bhavan, C-11, Vs. Chs, Scheme Road No.25C, R.No.703, 7Th Floor, Sion (West), Bandra Kurla Complex, Mumbai-400062 Bandra-East, Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aahha5664F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2010-11 Mr. Ajay C. Shah, Income Tax Officer, C/o- Ajay C. Shah, HUF, Ward-26(1)(1), बनाम/ 60A/11, Sion Mahavir P.K. Bhavan, C-11, Vs. CHS, Scheme Road No.25C, R.No.703, 7th Floor, Sion (West), Bandra Kurla Complex, Mumbai-400062 Bandra-East, Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAHHA5664F "नधा"रती क" ओर से /…

Unilex Colours & Chemicals Ltd, Mumbai vs. DCIT 13(1)(1), Mumbai

The appeal of the assessee is allowed for statistical purposes and the Ld

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010-11 M/S Unilex Colours & Dcit-13(1)(1), Chemicals Ltd. Mumbai बनाम/ 106-107, Advent Atria, Vs. Chincoli Bunder Road, Malad West, Mumbai-400064 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacu5230F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2010-11 M/s Unilex Colours and DCIT-13(1)(1), Chemicals Ltd. Mumbai बनाम/ 106-107, Advent Atria, Vs. Chincoli Bunder Road, Malad West, Mumbai-400064 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAACU5230F "नधा"रती क" ओर से / Assessee by Shri Vimal Punamiya राज"व क" ओर से / Revenue by Shri N. Hemlatha-DR 02/05/2018 सुनवाई क" तार"ख /…

Bhavna Sunil Joshi, Mumbai vs. ITO 32(1)(3), Mumbai

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Bhavna Sunil Joshi, Income Tax Officer B-71, Bldg. No.4, 7Th Floor, Ward-32(1)(3), बनाम/ Rustom Regency, Pratyaksh Kar Bhavan, Vs. Dahisar (West), Bandra (East), Mumbai-400068 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aajpj6892N

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Bhavna Sunil Joshi, Income Tax Officer B-71, Bldg. No.4, 7th Floor, Ward-32(1)(3), बनाम/ Rustom Regency, Pratyaksh Kar Bhavan, Vs. Dahisar (West), Bandra (East), Mumbai-400068 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAJPJ6892N "नधा"रती क" ओर से / Assessee by Mr. Uttam Chand Bothra Shri M.V. Rajguru-DR राज"…

Shubhangi Sudhakar Telawane, Mumbai vs. Assistant Commissioner of Income Tax, Circle-3, Mumbai

In the result, appeal filed by the assessee for assessment year 2011-

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 Shubhangi Sudhakar Telawane, The Acit, Circle-3, Prop. Telawane Cromtek, Room No. 2, B Wing, A-1002, Greeshma Residency-2, 6Th Floor, Ashar It Park, Opp. Dyansadhana Vidya Mandir, Vs. Road No. 16Z, Midc, Thane - 400604 Thane (West) Pan: Abipt2788D (Appellant) (Respondent) Assessee By : Shri Devendra Jain (Ar) Revenue By : Ms. N. Hemalatha (Sr. Dr) Date Of Hearing: 12/04/2018 Date Of Pronouncement: 25/04/2018

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI BEFORE SHRI G.S. PANNU (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2011-12 Shubhangi Sudhakar Telawane, The ACIT, Circle-3, Prop. Telawane Cromtek, Room No. 2, B Wing, A-1002, Greeshma Residency-2, 6th Floor, Ashar IT Park, Opp. Dyansadhana Vidya Mandir, Vs. Road No. 16Z, MIDC, Thane - 400604 Thane (West) PAN: ABIPT2788D (Appellant) (Respondent) Assessee by : Shri Devendra Jain (AR) Revenue by : Ms. N. Hemalatha (Sr. DR) Date of Hearing: 12/04/2018 Date of Pronouncement: 25/04/2018 O R D E R PER RAM LAL NEGI, JM This appeal has been filed…

Vaishali Prakash Muni, Mumbai vs. Income Tax Officer Ward 27(3)(5), Mumbai

In the result, appeals of the assessee are allowed in part in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM ITA No.378/Mum/2018, 379/Mum/2018 & 380/Mum/2018 (Assessment Year :2009-10,2010-11 & 2011-12) Vaishali Prakash Muni Vs. ITO – 27(3)(5) Flat No.5, Plot No.4 Mumbai Satyam, 1st Floor 90 Feet Road, Nathpal Nagar Ghatkopar (E) Mumbai – 400 077 PAN/GIR No.AEXPM2537B Appellant) Respondent) .. Assessee by Shri Mehul Shah Revenue by Ms. N. Hemalatha Date of Hearing 18/04/2018 Date of Pronouncement 20/04/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the assessee against the ord…

Ion Exchange Waterleau Ltd., Mumbai vs. ITO 6(3)(2), Mumbai

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Ion Exchange Waterleau Ltd Ito-6(3)(2), Ion House, 4Th Floor, Dr. E. Room No.503, 5Th Floor, बनाम/ Moses Road, Mahalakshmi, Aayakar Bhavan, Vs. Mumbai-400011 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabci4403P "नधा"रती क" ओर से / Assessee By Shri R.R.V.Raghavan राज"व क" ओर से / Revenue By Shri Saurabh Kumar Rai-Dr

…आयकर अपील"य अ"धकरण,मुंबई "यायपीठ, ‘आई,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2009-10 ION Exchange Waterleau Ltd ITO-6(3)(2), Ion House, 4th Floor, Dr. E. Room No.503, 5th Floor, बनाम/ Moses Road, Mahalakshmi, Aayakar Bhavan, Vs. Mumbai-400011 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABCI4403P "नधा"रती क" ओर से / Assessee by Shri R.R.V.Raghavan राज"व क" ओर से / Revenue by Shri Saurabh…

DCIT 25(1), Mumbai vs. Nipun I Thakkar, Mumbai

In the result, Revenue’s appeal is dismissed and issue raised by the assessee is partly allowed

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT 25(1), Shri Nipun I. Thakkar, O/o Dy. Commissioner of 11, Krishna Krupa, Income Tax 25(1), Opp. Railway Crossing, Pratyaksha Kar Bhavan, Dahisar (East), Vs. Room No.202, Mumbai- 400 068 2nd Floor, PAN: AACPT2538C Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 (Appellant) (Respondent) Present for: Assessee by : Shri Mahaveer Jain, A.R. Revenue by : Shri Suman Kumar, D.R. Date of Hearing : 24.01.2018 Date of Pronouncement : 16.04…

Asst CIT Cir 3, Kalyan vs. Rich & Royal, Kalyan

In the result appeal of the revenue is dismissed in the manner indicated above

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1007/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) Acit Cir 3 बिाम/ M/S. Rich & Royal 2N D Floor, Rani Mansion, The Raymond Shop, Murbad Road, Kalyan(W), Zojwalla Complex, V. Dist Thane 421301 Agra Road, Kalyan (W) 421301 स्थायी ऱेखा सं./ Pan : Aadfr3357G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…आयकर अपीऱीय अधिकरण “J” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1007/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) ACIT CIR 3 बिाम/ M/s. Rich & Royal 2n d Floor, Rani Mansion, The Raymond Shop, Murbad Road, Kalyan(W), Zojwalla complex, v. Dist Thane 421301 Agra Road, Kalyan (W) 421301 स्थायी ऱेखा सं./ PAN : AADFR3357G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Subodh Ratnaparkhi Revenue by : Shri. Saurabh Kumar Rai सुनवाई की तारीख /Date of…

Asst CIT 14(1), Mumbai vs. Anil Dhanraj Murpana, Mumbai

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Acit-14(1), Shri Anil Dhanraj Murpana, 02Nd Floor, Earnest House, 308, Adhyaru Industrial बनाम/ Nariman Point, Estate, New Sun Mill Vs. Mumbai-400021 Compound, Lower Parel (W), Mumbai-400013 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaapm7660G राज"व क" ओर से / Revenue By Shri Rajesh Kumar Yadav-Dr "नधा"रती क" ओर से / Assessee By None

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2010-11 ACIT-14(1), Shri Anil Dhanraj Murpana, 02nd Floor, Earnest House, 308, Adhyaru Industrial बनाम/ Nariman Point, Estate, New Sun Mill Vs. Mumbai-400021 Compound, Lower Parel (W), Mumbai-400013 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAAPM7660G राज"व क" ओर से / Revenue by Shri Rajesh Kumar Yadav-DR "नधा"रती क" ओर से / Assessee…

DCIT 25(1), Mumbai vs. Ajay Arvindbhai Khatri, Mumbai

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Dcit-25(1), M/S Ajay Arvindbhai Khatri, Room No.202, 02Nd Floor, 30/31, Borivali Shopping बनाम/ Pratyakshkar Bhavan, Centre, Chandavarkar Road, Vs. Bandra Kurla Complex, Borivali (West), Bandra (East), Mumbai-400092 Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaefa7242G Shri Rajesh Kumar Yadav-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By M/S. Dinkel Hariya

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2010-11 DCIT-25(1), M/s Ajay Arvindbhai Khatri, Room No.202, 02nd Floor, 30/31, Borivali Shopping बनाम/ Pratyakshkar Bhavan, Centre, Chandavarkar Road, Vs. Bandra Kurla Complex, Borivali (West), Bandra (East), Mumbai-400092 Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAEFA7242G Shri Rajesh Kumar Yadav-DR राज"व क" ओर से / R…

DCIT 4(3)(2), Mumbai vs. Sunrise Metallic (India) P.Ld, Mumbai

In the result, appeal of Revenue is dismissed

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit 4(3)(2) Vs. M/S. Sunrise Metallic R.No.649, 6Th Floor (India) Pvt. Ltd., Aayakar Bhavan Shiva Industrial Estate, Mumbai – 400 020 Near Tata Power House Lake Road, Bhandup (W) Mumbai – 400 078 Pan/Gir No.Aajcs2965E Appellant) Respondent) ..

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM DCIT 4(3)(2) Vs. M/s. Sunrise Metallic R.No.649, 6th Floor (India) Pvt. Ltd., Aayakar Bhavan Shiva Industrial Estate, Mumbai – 400 020 Near Tata Power House Lake Road, Bhandup (W) Mumbai – 400 078 PAN/GIR No.AAJCS2965E Appellant) Respondent) .. Revenue by V.Justin / Shri Rajat Mittal Assessee by Shri Suresh Achaliya Date of Hearing 16/03/2018 Date of Pronouncement 23/03/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by revenue against the order of CIT(A)-9, Mumbai dated 28/02/2017…