Nikunj Eximp Enterprises v. CIT

216 Taxmann 171High Court2013#236 most cited

What is Nikunj Eximp Enterprises v. CIT authority for?

Purchases may be treated as genuine even if the purchase parties are untraceable or not available for verification, as long as there is no specific evidence from the parties themselves denying the transactions or proving them to be bogus.

325

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

Nikunj Eximp Enterprises v. CIT · genuineness of purchases · disallowance of purchases · non-availability of suppliers · unverifiable transactions · section 69C · section 143(3) · section 133(6) · bogus bills · unexplained expenditure

Sections most often in play

Section 143(3)Section 133(6)Section 147Section 153ASection 69CSection 153CSection 194CSection 44AD

Issues it is cited on

section 133(6)section 69csection 131genuineness of the transactionundisclosed incomesection 69incriminating materialsection 132section 153asection 153section 13section 15

Judgments citing Nikunj Eximp Enterprises v. CIT

Acg Arts & Properties P.Ltd, Mumbai vs. DCIT Cen Cir 42, Mumbai

Appeals are allowed

ITA 1238/MUM/2012[2006-07]Status: DisposedITAT Mumbai23 Mar 2018AY 2006-07

Bench: Shri G.S.Pannu & Shri Ravish Sood

For Respondent: Shri R.P.Meena
Section 132(1)Section 132(1)(iii)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No.1238/Mum/2012, (A.Y. 2006-07) ITA No.3778/Mum/2012, (A.Y. 2007-08) ACG Arts & Properties Pvt.Ltd. 1001, Dalamal House, 10th Floor, Nariman Point, Mumbai 400 021 PAN: AAACU 0615L ...... Appellant Vs. The Dy. CIT, Cen. Cir.42, Aaykar Bhavan,M.K.Road, Mumbai-400020 ..... Respondent Appellants by : S/ Shri J.D.Mistry &Madhur Agarwal Respondent by : Shri R.P.Meena Date of hearing : 21/03/2018 Date of pronouncement : 23/03/2018 ORDER PER G.S.PANNU,A.M: The caption…

Hitesh H. Shah, Mumbai vs. ITO 13(2)(4), Mumbai

ITA 4756/MUM/2016[2009-10]Status: DisposedITAT Mumbai22 Mar 2018AY 2009-10

Bench: Shrir. C. Sharma, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 4756, 4757& 4758/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2009-10, 2010-11& 2011-12)

For Appellant: Shri NeelkanthFor Respondent: Shri M. C. Omi
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRIR. C. SHARMA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 4756, 4757& 4758/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2009-10, 2010-11& 2011-12) Hitesh H. Shah ITO 13(2)(4) बिधम/ 8, K. M. Mehta Bldg, Room No. 477, Ahmedabad Street, Carnac AayakarBhavan, Vs. Bunder, Mumbai-400 009. Mumbai-400020. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AADPS7257C आयकरअपीलसं./ I.T.A. No. 5585, 5586 & 5587 /Mum/2017 (निर्धारणवर्ा / Assessment Year: 2009-10, 2010-11 & 2011-12 ) ManjiramDevraj Patel ITO 19(2)(3) 238, 1st Floor, Panwala R. No. 221, 2nd floor, बिधम/…

Apex Softcel (India) P. Ltd, Mumbai vs. DCIT 2(1), Mumbai

In the result, this appeal of the assessee is partly allowed

ITA 5837/MUM/2015[2009-10]Status: DisposedITAT Mumbai14 Feb 2018AY 2009-10

Bench: Shri D.T. Garasia & Shri Rajesh Kumar

For Appellant: Shri Bhupendra Shah, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.5837 & 5838/M/2015 Assessment Years: 2009-10 & 2010-11 M/s. Apex Softcel (India) DCIT, Pvt. Ltd., Aayakar Bhavan, Gala No.G-2/3, Mumbai - 400020 Matharu Arcade, Vs. 32, Subhash Road, Vile Parle (E), Mumbai – 400 057 PAN: AACCA4461E (Appellant) (Respondent) Present for: Assessee by : Shri Bhupendra Shah, A.R. Revenue by : Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 11.01.2018 Date of Pronouncement : 14.02.2018 O R D E R Per D.T. GARASIA, Judicial Member: T…

Poly Impex, Thane vs. Income Tax Officer 18 (3) (3), Mumbai

The appeal of the assessee is partly allowed

ITA 6785/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 Feb 2018AY 2010-11

Bench: Shri Joginder Singhassessment Year: 2010-11 M/S. Poly Impex, The Income Tax Officer, 102/A, Shri Krupa Chs. Ltd., बनाम/ Ward-18(3)(3), Station Road, Bhayander (East), Earnest House, 5Th Floor, Vs. Thane – 401 105 Nariman Point, Mumbai – 400 021 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaifp 0795 R

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCHES, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म Before Shri Joginder Singh, Judicial Member Assessment Year: 2010-11 M/s. Poly Impex, The Income Tax Officer, 102/A, Shri Krupa Chs. Ltd., बनाम/ Ward-18(3)(3), Station Road, Bhayander (East), Earnest House, 5th Floor, Vs. Thane – 401 105 Nariman Point, Mumbai – 400 021 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. AAIFP 0795 R यनधाारयती की ओर से / Assessee by Shri Ashutosh Mishra (Present) याजस्व की ओर से / Revenue by Ms. N. Hemalatha - DR ुनवाई की तायीख / Date of…

Neha Steels, Thane vs. ITO Ward, 1(3), Kalyan

ITA 2715/MUM/2016[2009-10]Status: DisposedITAT Mumbai12 Feb 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Ramt Kocharassessment Year: 2009-10 Income Tax Officer, M/S. Neha Steels, Ward-1(3), Kalyan. H.No. 24, Ganesh Society, बनाम/ Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaffn 9968 D Assessment Year: 2009-10 M/S. Neha Steels, Income Tax Officer, H.No. 24, Ganesh Society, बनाम/ Ward-1(3), Kalyan. Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaffn 9968 D

Section 147Section 148

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, „बी‟,म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCHES, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री यभीत कोचय, रेखा दस्म, के भक्ष Before Shri JOGINDER SINGH, Judicial Member, and Shri RAMT KOCHAR, Accountant Member Assessment Year: 2009-10 Income Tax Officer, M/s. Neha Steels, Ward-1(3), Kalyan. H.No. 24, Ganesh Society, बनाम/ Behind MSEB, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. AAFFN 9968 D Assessment Year: 2009-10 M/s. Neha Steels, Income Tax Officer, H.No. 24, Ganesh Society, बनाम/ Ward-1(3), Kalyan. Be…

ITO WD 1(3), Kalyan vs. Neha Steels, Thane

ITA 5053/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Feb 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Ramt Kocharassessment Year: 2009-10 Income Tax Officer, M/S. Neha Steels, Ward-1(3), Kalyan. H.No. 24, Ganesh Society, बनाम/ Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaffn 9968 D Assessment Year: 2009-10 M/S. Neha Steels, Income Tax Officer, H.No. 24, Ganesh Society, बनाम/ Ward-1(3), Kalyan. Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaffn 9968 D

Section 147Section 148

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, „बी‟,म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCHES, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री यभीत कोचय, रेखा दस्म, के भक्ष Before Shri JOGINDER SINGH, Judicial Member, and Shri RAMT KOCHAR, Accountant Member Assessment Year: 2009-10 Income Tax Officer, M/s. Neha Steels, Ward-1(3), Kalyan. H.No. 24, Ganesh Society, बनाम/ Behind MSEB, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. AAFFN 9968 D Assessment Year: 2009-10 M/s. Neha Steels, Income Tax Officer, H.No. 24, Ganesh Society, बनाम/ Ward-1(3), Kalyan. Be…

Kaviraj Construction, Mumbai vs. ACIT 16(3), Mumbai

In the result, appeals filed by the revenue as well as assessee are hereby ordered to be dismissed

ITA 1327/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Feb 2018AY 2010-11

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Aditya Ajgaonkar (AR)For Respondent: Shri Saurabh Deshpande (DR)
Section 133(6)Section 143(1)

…e ITA. No. 1326, 1327/M/2015 A.Y. 2009-10& 2010-11 attracted to a set of circumstances that satisfies its conditions and was applicable to taxing proceedings. 2.5.10 The Ld. AR has relied on a number of decisions including those in the cases of Nikunj Exirn 216 Taxmann 171 (Born); M..K.Brothers 30 Taxmann 547 (Guj) and Rajeev C. Kalathil (ITA No, 6727/Mum12012 dated 20-08-2014) to suggest that no addition could be made on account of disallowance of purchases. 2,5.11 Having gone through the above case laws, it is seen that in none of those cases so much of investigation was done including those by another Gover…

Design Core, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 617/JPR/2014[2007-08]Status: DisposedITAT Jaipur08 Feb 2018AY 2007-08

Bench: The Itat By Taking Following

For Appellant: Shri Mahendra Gargieya (Adv)For Respondent: Smt. Poonam Rai (DCIT)
Section 131Section 143(3)Section 194CSection 234BSection 244A(3)Section 40Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 617/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke M/s Design Core, Income Tax Officer, Vs. 225, Lakshmi Complex, M.I. Ward 2(2), Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFD 2504 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv) jktLo dh vksj ls@ Revenue by : Smt. Poonam Rai (DCIT) lquokbZ dh rkjh[k@ Date of Hearing : 1…

DCIT Cir.7(3)(1), Mumbai vs. Pjl Clothing India Ltd., Mumbai

The appeal of the Revenue is allowed for statistical purposes

ITA 2596/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Feb 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010 - 2011 Dcit Circle 7(3)(1) Pjl Clothing India Ltd., Mumbai बनाम/ Unit No.19, Shree Madhu Estate, Pandurang Budhakar Vs. Marg, Worli, Mumbai 400 018 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaacp2782R

Section 133(6)Section 143(1)Section 143(2)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ,„ए’,म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री जी. मंजूनाथ, रेखा दस्म, के भक्ष Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2010 - 2011 DCIT Circle 7(3)(1) PJL Clothing India Ltd., Mumbai बनाम/ Unit No.19, Shree Madhu Estate, Pandurang Budhakar Vs. Marg, Worli, Mumbai 400 018 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. AAACP2782R याजस्व की ओर से / Revenue by Shri V Vidhyadhar (DR) यनधाारयती की ओर से / Assessee Shri Satish R Mody (AR) by ुनवा…

Vijay Grihnirman P.Ltd, Mumbai vs. ACIT CC 15 & 16, Mumbai

The appeal of the assessee is partly allowed

ITA 3280/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Feb 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2011-12 Vijay Grihanirman P. Ltd. Acit, 205, Marine Chambers, Central Circle-15 & 16, बनाम/ 43, New Marine Line, Mumbai Vs. Churchgate, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacv2806N Shri Rajat Mittal-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Mani Jain & Shri Prateek Jain

Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, 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: 2011-12 Vijay Grihanirman P. Ltd. ACIT, 205, Marine Chambers, Central Circle-15 & 16, बनाम/ 43, New Marine Line, Mumbai Vs. Churchgate, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACV2806N Shri Rajat Mittal-DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assessee by Shri Mani Jain & Shri Prateek Jain सुनवाई क" तार"ख /…

Prankit Exports, Mumbai vs. ITO 25(3)(2), Mumbai

In the result both the appeals of the assessee as well of the revenue stand dismissed

ITA 1441/MUM/2016[2007-08]Status: DisposedITAT Mumbai01 Feb 2018AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1441/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Prankit Exports, Ito 25(3)(2) 301 Shviling Apartments, Mumbai Juhu 10T H Road, V. Vile Parle(W), Mumbai-400049 स्थायी ऱेखा सं./ Pan : Aaafp2359K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. R.K SinhaFor Respondent: Shri. Rajat Mittal
Section 133Section 143(3)Section 147Section 148Section 69C

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1441/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Prankit Exports, ITO 25(3)(2) 301 Shviling Apartments, Mumbai Juhu 10t h Road, v. Vile Parle(W), Mumbai-400049 स्थायी ऱेखा सं./ PAN : AAAFP2359K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No. 3133/Mum/2016 (नििाारण वर्ा / Assessment Year:2007-08) बिाम/ ITO 25(3)(2), Prankit Exports, 6t h floor, 301 Shviling Apartments, C-…

DCIT 1(1)(1), Mumbai vs. Bds Projects P.Ltd, Mumbai

The appeals of the Revenue are partly allowed

ITA 5684/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Jan 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 133(6)Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.5093 & 5684/Mum/2015 Assessment Years: 2010-11 & 2011-12 DCIT-1(1)(1), M/s BDS Projects Pvt. Ltd. R. No.579, Ground Floor, Neville House, बनाम/ Aayakar Bhavan, Curimbboy Road, Vs. M.K. Road, Ballard Estate, Mumbai-400020 Mumbai-400038 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AACDB1736G Shri Suman Kumar-DR राज"व क" ओर से / Revenue by "नधा"…

DCIT 1(1)(1), Mumbai vs. Bds Projects P. Ltd, Mumbai

The appeals of the Revenue are partly allowed

ITA 5093/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Jan 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 133(6)Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.5093 & 5684/Mum/2015 Assessment Years: 2010-11 & 2011-12 DCIT-1(1)(1), M/s BDS Projects Pvt. Ltd. R. No.579, Ground Floor, Neville House, बनाम/ Aayakar Bhavan, Curimbboy Road, Vs. M.K. Road, Ballard Estate, Mumbai-400020 Mumbai-400038 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AACDB1736G Shri Suman Kumar-DR राज"व क" ओर से / Revenue by "नधा"…

ITO 32(2)(4), Mumbai vs. Navin Shantilal Mehta, Mumbai

In the result, the appeal is partly allowed

ITA 3157/MUM/2017[2006-07]Status: DisposedITAT Mumbai22 Jan 2018AY 2006-07

Bench: Shri R.C.Sharma, Am Ito 32(2)(4) Vs. Shri Navin Shantilal Mehta R.No. 306, 3Rd Floor D/102, Shiv Kripa Nagar Pratyakshkar Bhavan Vidya Mandir Road Bkc, Bandra(E) Dahisar East Mumbai – 400 051 Mumbai – 400 068 Pan/Gir No. Aaopm2720P Appellant) Respondent) .. Shri Navin Shantilal Mehta Vs. Ito 32(2)(4) C-11, 3Rd Floor D/102, Shiv Kripa Nagar Vidya Mandir Road Pratyakshkar Bhavan Dahisar East Bkc, Bandra(E) Mumbai – 400 068 Mumbai – 400 051 Pan/Gir No. Aaopm2720P Appellant) Respondent) ..

Section 133(6)Section 143(3)Section 69C

…ailable at this address' and the assessee has also failed to produce the purchase parties before the AO." 2. "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in relying upon judgement in the case of CIT vs Nikunj Enterprises 373 ITR 619 and Saraswathi Oil Tnders vs CIT 254 ITR 259 (SC) without appreciating that the facts involved in the appellant's case are different from the facts of the above case laws." 3. "The appellant prays that the order of the Ld. CIT{A) on the above grounds be set aside and that of the AO be restored." 4. "The appellant craves leave to amend or alter an…

M.S.Prints, Mumbai vs. DCIT 27(2), Navi Mumbai

The appeal of the assessee is partly allowed

ITA 4997/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Jan 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2010-11 M/S. M.S. Prints, Dcit-27(2), 105, Shiv Shakti Indl. Estate, Income Tax Office, T बनाम/ L.B.S. Marg, Ghatkopar (West), Ower No.6, Vashi Rly. Vs. Mumbai-400086 Station, Vashi, New Mumbai-400703 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aalfm4121D

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2010-11 M/s. M.S. Prints, DCIT-27(2), 105, Shiv Shakti Indl. Estate, Income Tax Office, T बनाम/ L.B.S. Marg, Ghatkopar (West), ower No.6, Vashi Rly. Vs. Mumbai-400086 Station, Vashi, New Mumbai-400703 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AALFM4121D "नधा"रती क" ओर से / Assessee by Shri D.C. Jain-AR Shri Suman Kumar-DR राज"व क"…

Mohammed Salim F. Chohan, Mumbai vs. ACIT 15(3), Mumbai

The appeal of the assessee is partly allowed

ITA 1473/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Jan 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year:2011-12 Mohammed Salim F. Acit-15(3), Shohan, Matru Mandir, बनाम/ 17/18, 4Th Floor, 28-Ali 1St Floor, Vs. Umer Street, Grant Road, Mumbai-400003 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aampc8124D

Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year:2011-12 Mohammed Salim F. ACIT-15(3), Shohan, Matru Mandir, बनाम/ 17/18, 4th Floor, 28-Ali 1st Floor, Vs. Umer Street, Grant Road, Mumbai-400003 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAMPC8124D "नधा"रती क" ओर से / Assessee by Shri S. Subramanian Shri T.A. Khan-DR राज"व क" ओर से / Revenue by सुनवाई क" तार"ख / Date…

Bhavesh Jayantilal Shah, Mumbai vs. Income Tax Officer-31(1)(3), Mumbai

The appeal of the assessee is partly allowed

ITA 5275/MUM/2017[2009-10]Status: DisposedITAT Mumbai04 Jan 2018AY 2009-10

Bench: Shri Joginder Singh, Assessment Year: 2009-10 Bhavesh Jayantilal Shah, Income Tax Officer-25(2)(3), C-60, 15Th Floor, Saibaba Bkc, Bandra, बनाम/ Enclave Tower, C-Wing, Bldg. Mumbai-400076 Vs. No.3, C.D Baug, S.V. Road, Neari City Centre Mall, Goregaon (West), Mumbai- "नधा"रती / Assessee राज"व / Revenue P.A. No.Admpr0197G

Section 147

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2009-10 Bhavesh Jayantilal Shah, Income Tax Officer-25(2)(3), C-60, 15th Floor, Saibaba BKC, Bandra, बनाम/ Enclave Tower, C-Wing, Bldg. Mumbai-400076 Vs. No.3, C.D Baug, S.V. Road, Neari City Centre Mall, Goregaon (West), Mumbai- "नधा"रती / Assessee राज"व / Revenue P.A. No.ADMPR0197G "नधा"रती क" ओर से / Assessee by Shri A.C. Jhaveri राज"व क" ओर से / Revenue by Ms. N. Hemalatha-DR सुनवाई क" तार"ख / Date of…

Ambernath Steel Tube and Sanitary Store, Mumbai vs. Income Tax Officer 2(1), Kalyan

The appeal of the assessee is partly allowed

ITA 6173/MUM/2017[2010-11]Status: DisposedITAT Mumbai03 Jan 2018AY 2010-11

Bench: Shri Joginder Singh, Assessment Year: 2010-11 M/S Ambernath Steel Tube Income Tax Officer & Sanitary Store, Ward-2(1), बनाम/ Partner-Shri Vimal Adhia, 02Nd Floor, Mohan Plaza, Vs. Station Road, Ambarnath (W), Wayle Nagar, Maharashtra-421501 Khandakpada, Kalyan (W) "नधा"रती / Assessee राज"व / Revenue P.A. No.Aahfa7639L

Section 147Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2010-11 M/s Ambernath Steel Tube Income Tax Officer, and Sanitary Store, Ward-2(1), बनाम/ Partner-Shri Vimal Adhia, 02nd Floor, Mohan Plaza, Vs. Station Road, Ambarnath (W), Wayle Nagar, Maharashtra-421501 Khandakpada, Kalyan (W) "नधा"रती / Assessee राज"व / Revenue P.A. No.AAHFA7639L Shri Ravindra Poojary "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Ms. N. Hemalatha-DR सुनवाई क" तार"ख / Dat…

Mira Construction-Jv, Mumbai vs. Assistant Commissioner of Income Tax-32(2), Mumbai

The appeal of the assessee is dismissed

ITA 5360/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Jan 2018AY 2009-10

Bench: Shri Joginder Singh, Assessment Year: 2009-10 Mira Construction-Jv, Acit-32(2), C/52, Ganjawala Apartment, Bandra, बनाम/ Svp Road, Borivali (W), Mumbai Vs. Mumbai-400092 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aapfm7470B

Section 133(6)Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2009-10 Mira Construction-JV, ACIT-32(2), C/52, Ganjawala Apartment, Bandra, बनाम/ SVP Road, Borivali (W), Mumbai Vs. Mumbai-400092 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAPFM7470B Shri Hitesh Shah "नधा"रती क" ओर से / Assessee by Ms. N. Hemalatha-DR राज"व क" ओर से / Revenue by 03/01/2018 सुनवाई क" तार"ख / Date of Hearing 03/01/2018 आदेश क" तार"ख /Date of Order: आदेश / O R D E R The assessee is aggr…

Mehta Emporium Jewellers, Mumbai vs. ITO 30(2)(3), Mumbai

The appeal of the assessee is dismissed

ITA 1484/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jan 2018AY 2012-13

Bench: Shri Joginder Singh, Assessment Year: 2012-13 Mehta Emporium Jewellers, Income Tax Officer-30(2)(3), 101, Hetal Arch. S.V. Road, Mumbai बनाम/ Opp. Natraj Market, Malad (W) Vs. Mumbai-400064 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aalfm2962N

Section 133(6)

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2012-13 Mehta Emporium Jewellers, Income Tax Officer-30(2)(3), 101, Hetal Arch. S.V. Road, Mumbai बनाम/ Opp. Natraj Market, Malad (w) Vs. Mumbai-400064 "नधा"रती / Assessee राज"व / Revenue P.A. No.AALFM2962N None "नधा"रती क" ओर से / Assessee by Ms. N. Hemalatha-DR राज"व क" ओर से / Revenue by 03/01/2018 सुनवाई क" तार"ख / Date of Hearing 03/01/2018 आदेश क" तार"ख /Date of Order: आदेश / O R D E R The assessee…