How many judgments cite Nikunj Eximp Enterprises v. CIT?

325 judgments on BharatTax cite Nikunj Eximp Enterprises v. CIT (216 Taxmann 171), spanning 2015 to 2025.

Which sections of the Income Tax Act does Nikunj Eximp Enterprises v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 133(6), Section 147, Section 153A, Section 69C, Section 153C.

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 147 Section 153A Section 69C Section 153C Section 194C Section 44AD

Issues it is cited on

section 133(6)section 69c section 131 genuineness of the transaction undisclosed income section 69 incriminating material section 132 section 153a section 153 section 13 section 15

Judgments citing Nikunj Eximp Enterprises v. CIT

Asstt CIT 17(2), Mumbai vs. Late Manojkumar S. Gupta, Mumbai

The appeal of the Revenue is partly allowed

ITA 3924/MUM/2016[2011-12]Status: DisposedITAT Mumbai07 Dec 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 Acit-17(2), Late Shri Manojkumar S. Room No.134, Gupta Through L/H बनाम/ Aayakar Bhavan, Madhavi Gupta, Vs. M.K. Road, C/O- M/S Krishna Steel Mumbai-400020 Corporation, 110, First Floor, Arihant, Ahmedabad Street, Masjid Station (E), Mumbai-400009 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aadpg1861G

…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 "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2011-12 ACIT-17(2), Late Shri Manojkumar S. Room No.134, Gupta through L/H बनाम/ Aayakar Bhavan, Madhavi Gupta, Vs. M.K. Road, C/o- M/s Krishna Steel Mumbai-400020 Corporation, 110, First Floor, Arihant, Ahmedabad Street, Masjid Station (E), Mumbai-400009 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AADPG1861G राज"व क"…

United Asphalters Pvt. Ltd., Thane vs. ITO 13(1)(2), Mumbai

ITA 2598/MUM/2016[2009-10]Status: DisposedITAT Mumbai07 Dec 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘डी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ 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 ITA Nos.1728 & 1729/Mum/2016 Assessment Years: 2010-11 & 2011-12 Income Tax Officer-13(1)(2), M/s United Asphalters Pvt. 02nd Floor, Room No.225, Ltd. बनाम/ Aayakar Bhavan, 3-A/6, Majitha Nagar, Vs. M.K. Road, S.V. Road, Kandivali (W), Mumbai-400020 Mumbai-400067 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACU4547K ITA Nos.2598, 2599…

DCIT 13(1)(1), Mumbai vs. United Asphalters P.Ltd, Mumbai

ITA 1729/MUM/2016[2011-12]Status: DisposedITAT Mumbai07 Dec 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 69C

DCIT 13(1)(1), Mumbai vs. United Asphalters P.Ltd, Mumbai

ITA 1728/MUM/2016[2010-11]Status: DisposedITAT Mumbai07 Dec 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 69C

Noorjahan Niyaz Ahmed Khan, Mumbai vs. Income Tax Officer-26(2)(3), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 5056/MUM/2017[2009-10]Status: DisposedITAT Mumbai30 Nov 2017AY 2009-10

Bench: Shri D.T. Garasia

For Appellant: Shri Hariprasad Chaurasia, A.RFor Respondent: Smt. N. Hemalatha, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA Nos.5056 & 5057/M/2017 Assessment Years: 2009-10 & 2010-11 Shri Noorjahan Niyaz Ahmed ITO - 26(2)(3), C-12, Rm No.603, 6th Floor, Khan, Room No.3, Sangam Market, Pratyakshkar Bhavan, Vs. Netaji Nagar, 90 Feet Rd., Bandra (E), Sakinaka, Mumbai – 400 051 Mumbai-400 072 PAN: ALVPK4821H (Appellant) (Respondent) Present for: Assessee by : Shri Hariprasad Chaurasia, A.R. Revenue by : Smt. N. Hemalatha, D.R. Date of Hearing : 06.11.2017 Date of Pronouncement : 30.11.2017 O R D E R Per D.T. Garasia, Judicial M…

ITO, New Delhi vs. M/S Ganpati Hydro Power Pvt. Ltd., New Delhi

In the result the ground No

ITA 5629/DEL/2012[2009-10]Status: DisposedITAT Delhi30 Nov 2017AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 143(2)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 5629/Del./2012 Assessment Year: 2009-10 Income-tax Officer, vs. M/s. Ganpati Hydro Power Pvt. Ltd. Ward 12(1), New Delhi. (formerly Ganpati Retails Pvt. Ltd.) 63, Ring Road, Lajpat Nagar, New Delhi (PAN-AACCG9937F) (Appellant) (Respondent) Appellant by Shri Naveen Chandra, Sr. DR Respondent by Shri Salil Kapoor, Advocate Date of Hearing 12.10.2017 Date of Pronouncement 30.11.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against t…

Asst Cir 32(3), Mumbai vs. Shree Swastik Developers, Mumbai

In the result, the cross objection raised by the assessee is partly allowed

ITA 1102/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Nov 2017AY 2011-12

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2011-12

For Appellant: Ms. Keyuri Desai, ARFor Respondent: Mr. Saurabh Kumar Rai. DR

Section 133(6)Section 143(3)Section 37(1)Section 40bSection 41(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 ACIT-32(3), M/s Shree Swastik Room No. 108, 1st floor, Vs. Developers 3,Guruprasad, Bldg. No. C-11, Carter Road, No. 3 Pratyakshakar Bhavan Borivali East, BKC, Bandra (E) Mumbai-400066 Mumbai-400051 PAN No. AAVFS8876P Appellant Respondent C.O. No. 235/MUM/2017 Assessment Year: 2011-12 M/s Shree Swastik ACIT-32(3), Developers Vs. Room No. 108, 1st floor, 3,Guruprasad, Carter Bldg. No. C-11, Road, No. 3 Borivali Pratyakshakar Bhavan East, BKC,…

ITO 5(2)(1), Mumbai vs. N.K. Ferromate(India) P. Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 6736/MUM/2016[2009-10]Status: DisposedITAT Mumbai28 Nov 2017AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer-5(2)(1), M/S N.K. Ferromate (India) R. No.567, P. Ltd. बनाम/ Aayakar Bhavan, 32/40, Krishna Baug, Vs. M.K. Road, Shop No.6, 2Nd Parshiwada, Mumbai-400020 V.P. Road, Mumbai-400004 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaccn4388N Assessment Year: 2009-10 M/S N.K. Ferromate (India) Income Tax Officer-5(2)(1), P. Ltd. R. No.567, बनाम/ 32/40, Krishna Baug, Aayakar Bhavan, Vs. Shop No.6, 2Nd Parshiwada, M.K. Road, V.P. Road, Mumbai-400020 Mumbai-400004 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaccn4388N M/S N.K. Ferromate (India) Ltd.

…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 "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Income Tax Officer-5(2)(1), M/s N.K. Ferromate (India) R. No.567, P. Ltd. बनाम/ Aayakar Bhavan, 32/40, Krishna Baug, Vs. M.K. Road, Shop No.6, 2nd Parshiwada, Mumbai-400020 V.P. Road, Mumbai-400004 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AACCN4388N Assessment Year: 2009-10 M/s N.K. Ferromate (India) Income Tax Officer-5(…

ITO 32(1)(4), Mumbai vs. Darshan Gautam Salot, Mumbai

The appeal of the Revenue is allowed for

ITA 3765/MUM/2016[2009-10]Status: DisposedITAT Mumbai28 Nov 2017AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer-32(1)(4), Shri Darshan Gautam Salot, R. No.202, C-11, 2Nd Floor, A-3.4, Soni Tower, बनाम/ Pratyaksha Kar Bhavan, Ram Nagar, Borivali (East), Vs. Bandra Kurla Complex, Mumbai-400092 Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Bmops4552G

Section 133(6)Section 69C

…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 "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Income Tax Officer-32(1)(4), Shri Darshan Gautam Salot, R. No.202, C-11, 2nd Floor, A-3.4, Soni Tower, बनाम/ Pratyaksha Kar Bhavan, Ram Nagar, Borivali (East), Vs. Bandra Kurla Complex, Mumbai-400092 Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.BMOPS4552G Shri Rajat Mittal -DR राज"व क" ओर से / Re…

ITO 29(1)(5), Mumbai vs. Jayprkash D. Barbhaya, Mumbai

In the result, the departmental appeal is dismissed

ITA 3606/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 Nov 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Rajesh Kumarassessment Year: 2009-10 Assessment Year: 2010-11

For Appellant: Shri Bhadresh Joshi, A.RFor Respondent: Shri T.A. Khan, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 Assessment Year: 2010-11 Income Tax Officer – Shri Jayprakash D. 29(1)(5), Barbhaya, Room No.107, 1st Floor, 301, 302, Mahavir C-10 Bldg., Vs. Apartment, Pratyakshakar Bhavan, Sarvodaya Nagar, Bandra Kurla Complex, Mulund (W), Bandra (E), Mumbai – 400 080 Mumbai - 400051 PAN: AGPPB9599J (Appellant) (Respondent) Assessment Year: 2009-10 Assessment Year: 2010-11 Shri Jayprakash D. Income Tax Officer – Barbhaya, 23(2)(3), 301, Mahavir Apartment,…

Aas Mohammed Khan (Prop.Perfect Steel Corporation), Mumbai vs. Assistant Commissioner of Income Tax 26(1)(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 5034/MUM/2017[2011-12]Status: DisposedITAT Mumbai23 Nov 2017AY 2011-12

Bench: Shri D.T. Garasia

For Appellant: Shri Aas Mohemmed Khan, A.RFor Respondent: Shri N. Hemalatha, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER ITA Nos.5033 & 5034/M/2017 Assessment Years: 2010-11 & 2011-12 Shri Aas Mohammed Khan Income Tax Officer-26(1)(1), C-11, Room No.703, 7th Floor, (Prop. Perfect Steel Corporation), Pratyakshakar Bhavan, Gala No.503, Gulab Shah BKC, Bandra (E), Estate, Vs. Mumbai – 400 051 2nd Gali, Near KUrla Bus Depot, L.B.S. Marg, Kurla (West) Mumbai-400 070 PAN: AAAPM7494C (Appellant) (Respondent) Present for: Assessee by : Shri Aas Mohemmed Khan, A.R. Revenue by : Shri N. Hemalatha, D.R. Date of Hearing : 06.11.2017 Date…

Income Tax Officer, Ward-3(2), Kalyan, Mumbai vs. Dinesh Devchand Sanghvi, Mumbai

In the result, departmental appeal is dismissed

ITA 4243/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Nov 2017AY 2009-10

Bench: Shri D.T. Garasiaassessment Year: 2009-10 Income Tax Officer, Shri Dinesh Devchand Sanghvi, 205, Jom Villa, 2Nd Floor, Ward 3(2), Kalyan, Vs. 2Nd Floor, Rani Mansion, S.P. Mukherjee Road, Kalyan-Murbad Road, Dombivali East Nr. Sbi, Kalyan (W)-421 301 Pan: Amups0932R (Appellant) (Respondent) Present For: Assessee By : Smt. Bindu D. Sanghavi, A.R. Revenue By : Smt. N. Hemalatha, D.R. Date Of Hearing : 07.11.2017 Date Of Pronouncement : 23.11.2017 O R D E R

For Appellant: Smt. Bindu D. Sanghavi, A.RFor Respondent: Smt. N. Hemalatha, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2009-10 Income Tax Officer, Shri Dinesh Devchand Sanghvi, 205, Jom Villa, 2nd Floor, Ward 3(2), Kalyan, Vs. 2nd Floor, Rani Mansion, S.P. Mukherjee Road, Kalyan-Murbad Road, Dombivali East Nr. SBI, Kalyan (W)-421 301 PAN: AMUPS0932R (Appellant) (Respondent) Present for: Assessee by : Smt. Bindu D. Sanghavi, A.R. Revenue by : Smt. N. Hemalatha, D.R. Date of Hearing : 07.11.2017 Date of Pronouncement : 23.11.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been prefe…

ITO 5(2)(2), Mumbai vs. Kanak Alloys Steel Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 6778/MUM/2016[2009-10]Status: DisposedITAT Mumbai22 Nov 2017AY 2009-10

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 143(3)Section 145Section 2

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI Before Shri Mahavir Singh (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.6778/Mum/2016 (Assessment year: 2009-10) vs M/s Kanak Alloys Steel Ltd ITO, 5(2)(2), Mumbai 32/40, Krishna Baug,Shop No.6, 2nd Parswhiwada, Mumbai-4 PAN : AACCK9797M APPELLANT RESPONDEDNT Appellant by Shri M.V. Rajguru Respondent by Shri M.S. Matharia Date of hearing 13-11 -2017 Date of pronouncement 22-11-2017 O R D E R Per G Manjunatha, AM : This appeal filed by the revenue is directed against the order of the CIT(A)-10, Mumbai dated 29-08-2016 a…

DCIT 25(1), Mumbai vs. Amritlal P. Shah, Mumbai

In the result, appeal of the Revenue in ITA No

ITA 642/MUM/2014[2009-10]Status: DisposedITAT Mumbai14 Nov 2017AY 2009-10

Bench: Shri D.T Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 642/Mum/2014 (नििाारण वर्ा / Assessment Year : 2009-10)

For Appellant: Shri Ajay R. SinghFor Respondent: Shri. Saurabh Kumar Rai

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

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI D.T GARASIA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No. 642/Mum/2014 (नििाारण वर्ा / Assessment Year : 2009-10) बिाम/ DCIT 25(1), Amritlal P. Shah, Pratyakahakar Bhavan, B-3 Garden View, 1 st floor, R.No. 202 , Bandra Kurla Chandavarkar Road, v. Complex, Bandra (E), Borivili (w) Mumbai Mumbai 400051 400092 स्थायी ऱेखा सं./ PAN : AMXPS5366E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by : Shri. Saurabh Kumar Rai Assessee by : Shri Ajay R. Singh सुनवा…

Sun Star Advertinsing P.Ltd, Thane vs. ACIT Cir 3, Thane

In the result, assessee’s appeal is partly allowed

ITA 3598/MUM/2017[2010-11]Status: DisposedITAT Mumbai02 Nov 2017AY 2010-11

Bench: Shri D.T. Garasiaassessment Year: 2010-11 M/S. Sun N Star Advertising Acit- Circle-3, Pvt. Ltd., Ashar It Park, 6Th Floor, Wagle Estate, D-303, Anant Laxmi Chamber, Vs. Gokhale Road, Road No.16-Z, Naupada, Thane – 406 602 Thane (W)-400 604 Pan: Aaics8518C (Appellant) (Respondent) Present For: Assessee By : Shri Jayant K. Bhatt, A.R. Revenue By : Smt. N. Hemalatha, D.R. Date Of Hearing : 08.08.2017 Date Of Pronouncement : 02.11.2017 O R D E R

For Appellant: Shri Jayant K. Bhatt, A.RFor Respondent: Smt. N. Hemalatha, D.R

Section 133(6)Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Sun N Star Advertising ACIT- Circle-3, Pvt. Ltd., Ashar IT Park, 6th Floor, Wagle Estate, D-303, Anant Laxmi Chamber, Vs. Gokhale Road, Road No.16-Z, Naupada, Thane – 406 602 Thane (W)-400 604 PAN: AAICS8518C (Appellant) (Respondent) Present for: Assessee by : Shri Jayant K. Bhatt, A.R. Revenue by : Smt. N. Hemalatha, D.R. Date of Hearing : 08.08.2017 Date of Pronouncement : 02.11.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by the a…

ACIT 1(3)(1), Mumbai vs. Sovika Chemicals Pvt. Ltd., Mumbai

The appeal of the Revenue is dismissed

ITA 5096/MUM/2016[2012-13]Status: DisposedITAT Mumbai02 Nov 2017AY 2012-13

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2012-13 Acit-1(3)(1), M/S Sovika Chemicals Pvt. Room No.540, 5Th Floor, Ltd. बनाम/ Aayakar Bhavan, B/2, Parekh Mahal, 80, Vs. M.K. Road, Veer Nariman Road, Mumbai-400020 Churchgate, Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacs5390N

Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ 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: 2012-13 ACIT-1(3)(1), M/s Sovika Chemicals Pvt. Room No.540, 5th Floor, Ltd. बनाम/ Aayakar Bhavan, B/2, Parekh Mahal, 80, Vs. M.K. Road, Veer Nariman Road, Mumbai-400020 Churchgate, Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACS5390N राज"व क" ओर से / Revenue by Shri Saurabh Deshpande-DR "नधा"रती क" ओर से / Assessee…

DCIT Cir. 13(1)(2), Mumbai vs. P-Cube Construction Pvt. Ltd., Mumbai

The appeal of the Revenue is dismissed

ITA 5019/MUM/2016[2009-10]Status: DisposedITAT Mumbai02 Nov 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit, M/S P-Cube Construction Circle-13(1)(2), Private Ltd. बनाम/ Room No.218, 02Nd Floor, 1/A/101, Umiya Nagar, Vs. Aayakar Bhavan, M. K. Road, Visheshwar Nagar Road, Mumbai-400020 Off Aarey Road, Goregaon (East), Mumbai-400054 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aadcp9320N

Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ 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: 2009-10 DCIT, M/s P-Cube Construction Circle-13(1)(2), Private Ltd. बनाम/ Room No.218, 02nd Floor, 1/A/101, Umiya Nagar, Vs. Aayakar Bhavan, M. K. Road, Visheshwar Nagar Road, Mumbai-400020 Off Aarey Road, Goregaon (East), Mumbai-400054 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AADCP9320N राज"व क" ओर से / Revenue by Shri Saurabh…

Income Tax Officer-13(2)(2), Mumbai vs. Sonal Dye Chem Private Limited, Mumbai

In the result, departmental appeal is dismissed

ITA 5130/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri D.T. Garasiaassessment Year: 2010-11 Income Tax Officer-13(2)(2), M/S. Sonal Dye Chem Pvt. Room No.147, 1St Floor, Ltd., Aayakar Bhavan, Vs. C-101, Blue Bell Tower, M.K. Road, Eksar Road, Borivali (W), Mumbai –20 Mumbai-400 092 Pan: Aaics3288F (Appellant) (Respondent) Present For: Assessee By : Smt. N. Hemalatha, Sr.A.R. Revenue By : Shri Rahim Chotaliya, D.R. Date Of Hearing : 30.10.2017 Date Of Pronouncement : 31.10.2017 O R D E R

For Appellant: Smt. N. Hemalatha, Sr.A.RFor Respondent: Shri Rahim Chotaliya, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2010-11 Income Tax Officer-13(2)(2), M/s. Sonal Dye Chem Pvt. Room No.147, 1st Floor, Ltd., Aayakar Bhavan, Vs. C-101, Blue Bell Tower, M.K. Road, Eksar Road, Borivali (W), Mumbai –20 Mumbai-400 092 PAN: AAICS3288F (Appellant) (Respondent) Present for: Assessee by : Smt. N. Hemalatha, Sr.A.R. Revenue by : Shri Rahim Chotaliya, D.R. Date of Hearing : 30.10.2017 Date of Pronouncement : 31.10.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by the Reven…

Anil Popatlal Udeshi, Mumbai vs. ITO 19(1)(1), Mumbai

In the result, assessee’s appeal is dismissed

ITA 40/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 Shri Anil Popatlal Udeshi, Income Tax Officer – Birla Mansion No.2, 19(1)(1), 2Nd Floor, Matru Mandir, Dr. Dd Sathe Marg, Vs. Prathana Samaj, Mumbai - 07 Mumbai – 400 004 Pan: Aaapu1762D (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Saurabh Deshpande, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Shri Anil Popatlal Udeshi, Income Tax Officer – Birla Mansion No.2, 19(1)(1), 2nd Floor, Matru Mandir, Dr. DD Sathe Marg, Vs. Prathana Samaj, Mumbai - 07 Mumbai – 400 004 PAN: AAAPU1762D (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Saurabh Deshpande, D.R. Date of Hearing : 21.08.2017 Date of Pronouncement : 31.10.2017 O R D E R Per D.T. GARASIA, Judicial Member: The present appeal has been preferred by th…

Kainya & Associates P.Ltd, Mumbai vs. ACIT CC 3(3), Mumbai

In the result, assessee’s appeal is dismissed

ITA 211/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Oct 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2012-13

For Appellant: Shri Neelam C. Jadhav, A.RFor Respondent: Shri Saurabhkumar Kumar Raj, D.R

Section 133(6)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Kainya & Associates Pvt. Dy. Comm. of Income Tax, Ltd., CC-3(3), Business Park, Mumbai Vs. Near Bajaj Hall, S.V. Road, Malad (West), Mumbai-400 064 PAN: AAACK1478R (Appellant) (Respondent) Assessment Year: 2012-13 Dy. Commissioner of Income M/s. Kainya & Associates P. Tax, Ltd., Central Circle-3(3), Business Park, Vs. Room No.1923, Near Bajaj Hall, Air India Building, S.V. Road, Malad (West), 19th Floor, Nariman Point, Mumbai-400 064 Mum…