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 366,470 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

Asst CIT 14(1), Mumbai vs. Kantilal C Jain, Mumbai

The appeal of the assessee is partly allowed

ITA 6924/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 Sept 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Asst. Cit-14(1), Shri Kantilal C. Jain 2Nd Floor, Earnest House, M/S. Shailesh Jewellers बनाम/ Nariman Point, Shop No. 4, 2Nd Floor, Vs. Mumbai-400 021 108/112, Ustad Building, Zaveri Bazar, Opp. Khara Kuwa, Mumbai-400 002 ("नधा"रती /Assessee) Pan. No. Aadpj 9583 E

Section 139Section 142Section 143Section 143(2)Section 143(3)Section 147Section 148

…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 Asst. CIT-14(1), Shri Kantilal C. Jain 2nd Floor, Earnest House, M/s. Shailesh Jewellers बनाम/ Nariman Point, Shop No. 4, 2nd Floor, Vs. Mumbai-400 021 108/112, Ustad Building, Zaveri Bazar, Opp. Khara Kuwa, Mumbai-400 002 ("नधा"रती /Assessee) PAN. No. AADPJ 9583 E ITA Nos.6504 & 6505/Mum/2014 Assessment Years: 2009-10 & 2010-11…

ITO 31(2)(3), Mumbai vs. Bharatkumar Nagraj Jain, Mumbai

ITA 2608/MUM/2015[2009-10]Status: DisposedITAT Mumbai22 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2009-10 Income Tax Officer-31(2)(3), Mr. Bharatkumar Nagraj (Erstwhile Income Tax Officer- Jain, बनाम/ 24(3)(4), Proprietor Of N.R. Vs. R. No.705, C-11, 7Th Floor, Computech, 23/11, Pratyakshkar Bhavan, Jawahar Nagar, B.K.C. Bandra (East), Goregaon (East), Mumbai-400051 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Acwpj1720C C.O. No.07/Mum/2017 (Arising Out Of Ita No.2608/Mum/2015) Assessment Years: 2009-10 Mr. Bharatkumar Nagraj Jain, Income Tax Officer-31(2)(3), Proprietor Of N.R. Computech, (Erstwhile Income Tax बनाम/ 23/11, Jawahar Nagar, Officer-24(3)(4), Vs. Goregaon (East), R. No.705, C-11, 7Th Floor, Mumbai-400063 Pratyakshkar Bhavan, B.K.C. Bandra (East), Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Acwpj1720C C.O. No.06 To 08/Mum/2017 Bharat Kumar Nagraj Jain Assessment Years: 2010-11 Income Tax Officer-31(2)(3), Mr. Bharatkumar Nagraj (Erstwhile Income Tax Officer- Jain, बनाम/ 24(3)(4), Proprietor Of N.R. Vs. R. No.705, C-11, 7Th Floor, Computech, 23/11, Pratyakshkar Bhavan, Jawahar Nagar, B.K.C. Bandra (East), Goregaon (East), Mumbai-400051 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Acwpj1720C

…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 "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Years: 2009-10 Income Tax Officer-31(2)(3), Mr. Bharatkumar Nagraj (erstwhile Income Tax Officer- Jain, बनाम/ 24(3)(4), Proprietor of N.R. Vs. R. No.705, C-11, 7th Floor, Computech, 23/11, Pratyakshkar Bhavan, Jawahar Nagar, B.K.C. Bandra (East), Goregaon (East), Mumbai-400051 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. ACWPJ…

DCIT Cir 3, Thane vs. Neogen Chemicals Ltd, Thane

In the result, departmental appeal is dismissed

ITA 54/MUM/2017[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Dy. Commissioner Of M/S. Neogen Chemicals Income Tax, Circle-3, Limited, Room No.02, 6Th Floor, 115, Vardhaman Industrial Ashar It Park, Vs. Complex, B-Wing, Wagle Indl. Old Agra Road, Estate, Gokul Road, Thane (W)-400 604 Thane (W) – 400 601 Pan: Aaacn5836E (Appellant) (Respondent)

For Appellant: Shri Mayur J. Gosrani, A.RFor Respondent: Shri Saurabh Deshpande, D.R
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Dy. Commissioner of M/s. Neogen Chemicals Income Tax, Circle-3, Limited, Room No.02, 6th Floor, 115, Vardhaman Industrial Ashar IT Park, Vs. Complex, B-Wing, Wagle Indl. Old Agra Road, Estate, Gokul Road, Thane (W)-400 604 Thane (W) – 400 601 PAN: AAACN5836E (Appellant) (Respondent) Present for: Assessee by : Shri Mayur J. Gosrani, A.R. Revenue by : Shri Saurabh Deshpande, D.R. Date of Hearing : 21.08.2017 Date of Pronouncement : 20.09.2017…

Mody Interiors P.Ltd, Mumbai vs. Asst CIT 16(3), Mumbai

ITA 3355/MUM/2017[2010-11]Status: DisposedITAT Mumbai19 Sept 2017AY 2010-11

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

For Appellant: Shri V. JustinFor Respondent: Shri Prakash Jhunjhunwala
Section 145(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI R C SHARMA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./I.T.A. No. 3355/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11) Mody Interior Pvt. Ltd. ACIT 16(3) बिधम/ R. No. 446 4th Floor, Aayakar 201, Vishka Arcade near MCM School Off Veera Desai Rdd, Bhavan, M. K. Road, Mumbai Vs. Mumbai. & आयकरअपीलसं./I.T.A. No. 3339/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11) ACIT 16(3) Mody Interior Pvt. Ltd. R. No. 446 4th Floor, Aayakar बिधम/ 201, Vishka Arcade near Bhavan, M. K. Road, Mumbai MCM School Off Veera Desai Vs. Rdd, Mumbai. स्थायीलेखासं./जीआ…

ITO WD 1(5), Kalyan vs. Vishal Kantilal Kanunga, Bhiwandi

In the result, all the appeals of Revenue as well as of assessee are dismissed

ITA 90/MUM/2017[2010-11]Status: DisposedITAT Mumbai15 Sept 2017AY 2010-11

Bench: D.T. Garasia & Shri Rajesh Kumar

For Appellant: Dr. P. Daniel, A.RFor Respondent: Shri T.A. Khan, D.R
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.90 & 91/M/2017 Assessment Years: 2010-11 & 2011-12 Income Tax Officer, Shri Vishal Kantilal Kanunga, Ward 1(5), Prop. of M/s. Vishal Creation, 1st Floor, Mohan Plaza, 844/B Bharat Compound, Vs. Wayale Nagar, Kalyan Road, Khadakpada, Bhiwandi – 421 302 Kalyan (West) PAN: ANLPK 3760D Kalyan – 421 301 (Appellant) (Respondent) ITA Nos.2794 & 2795/M/2017 Assessment Years: 2010-11 & 2011-12 Shri Vishal Kantilal Kanunga, Income Tax Officer, C/o. A.M. Unadkat, Ward 1(5), 1…

ITO 15(3)(2), Mumbai vs. Vitech Equipment P.Ltd, Navi Mumbai

In the result, departmental appeal is dismissed

ITA 1526/MUM/2017[2009-10]Status: DisposedITAT Mumbai15 Sept 2017AY 2009-10

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 Income Tax Officer – 15(3)2, M/S. Vitech Equipment Pvt. Room No.15B, Ground Floor, Ltd., Aayakar Bhavan, Plot No.R-495/2, Vs. Maharshi Karve Road, Ttc Industrial Area, Midc Mumbai – 400 020 Rabale, Navi Mumbai – 400 701 Pan: Aabcv 7339R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri Saurabh Deshpande, D.R. Date Of Hearing : 23.08.2017 Date Of Pronouncement : 15.09.2017 O R D E R

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Saurabh Deshpande, D.R
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Income Tax Officer – 15(3)2, M/s. Vitech Equipment Pvt. Room No.15B, Ground Floor, Ltd., Aayakar Bhavan, Plot No.R-495/2, Vs. Maharshi Karve Road, TTC Industrial area, MIDC Mumbai – 400 020 Rabale, Navi Mumbai – 400 701 PAN: AABCV 7339R (Appellant) (Respondent) Present for: Assessee by : Shri Vijay Mehta, A.R. Revenue by : Shri Saurabh Deshpande, D.R. Date of Hearing : 23.08.2017 Date of Pronouncement : 15.09.2017 O R D E R Per D.T. GARASIA…

DCIT 15(1)(1), Mumbai vs. Alaln Electronics Systems P.Ltd, Mumbai

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

ITA 3311/MUM/2016[2009-10]Status: DisposedITAT Mumbai15 Sept 2017AY 2009-10

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2011-12 Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Alan Electronic Systems Tax-15(1)(1), Pvt. Ltd., Room No.517, 5Th Floor, 2Nd A-34, Floor, Crescent Vs. Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Kanjurmarg (East), Mumbai - 400020 Mumbai – 400 042 Pan: Aabca 9296N (Appellant) (Respondent) Present For: Assessee By : Shri Rahul Hakani, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 02.08.2017 Date Of Pronouncement : 15.09.2017 O R D E R

For Appellant: Shri Rahul Hakani, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Assessment Year: 2009-10 Dy. Commissioner of Income M/s. Alan Electronic Systems Tax-15(1)(1), Pvt. Ltd., Room No.517, 5th Floor, 2nd A-34, Floor, Crescent Vs. Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Kanjurmarg (East), Mumbai - 400020 Mumbai – 400 042 PAN: AABCA 9296N (Appellant) (Respondent) Present for: Assessee by : Shri Rahul Hakani, A.R. Revenue by : Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 02.08.2017 Date of Pronounceme…

DCIT 15(1)(1), Mumbai vs. Alaln Electronics Systems P.Ltd, Mumbai

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

ITA 3310/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Sept 2017AY 2011-12

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2011-12 Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Alan Electronic Systems Tax-15(1)(1), Pvt. Ltd., Room No.517, 5Th Floor, 2Nd A-34, Floor, Crescent Vs. Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Kanjurmarg (East), Mumbai - 400020 Mumbai – 400 042 Pan: Aabca 9296N (Appellant) (Respondent) Present For: Assessee By : Shri Rahul Hakani, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 02.08.2017 Date Of Pronouncement : 15.09.2017 O R D E R

For Appellant: Shri Rahul Hakani, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Assessment Year: 2009-10 Dy. Commissioner of Income M/s. Alan Electronic Systems Tax-15(1)(1), Pvt. Ltd., Room No.517, 5th Floor, 2nd A-34, Floor, Crescent Vs. Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Kanjurmarg (East), Mumbai - 400020 Mumbai – 400 042 PAN: AABCA 9296N (Appellant) (Respondent) Present for: Assessee by : Shri Rahul Hakani, A.R. Revenue by : Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 02.08.2017 Date of Pronounceme…

ITO 15(3)(1), Mumbai vs. Rossari Biotech .Ltd, Mumbai

In the result, departmental appeal is dismissed

ITA 3211/MUM/2016[2010-11]Status: DisposedITAT Mumbai15 Sept 2017AY 2010-11

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 Ito – 15(3)-1, M/S. Rossari Biotech Pvt. Ltd., Room No.456, 4Th Floor, 201-A & B, Ackruti Corporate Aayakar Bhavan, Park, M.K. Road, Vs. Lbs Marg, Mumbai – 400 020 Next To Ge Gardens, Kanjurmarg (West), Mumbai – 400 078 Pan: Aaecr 4325G (Appellant) (Respondent)

For Appellant: Shri J.P. Bairagra, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2010-11 ITO – 15(3)-1, M/s. Rossari Biotech Pvt. Ltd., Room No.456, 4th Floor, 201-A & B, Ackruti Corporate Aayakar Bhavan, Park, M.K. Road, Vs. LBS Marg, Mumbai – 400 020 Next to GE Gardens, Kanjurmarg (West), Mumbai – 400 078 PAN: AAECR 4325G (Appellant) (Respondent) CO No.181/M/2017 (Arising out of ITA No.3211/M/2016) Assessment Year: 2010-11 M/s. Rossari Biotech Ltd., ITO – 15(3)-1, Room No.456, 4th Floor, 201-A & B, Ackruti Corporate Park, LBS Marg,…

Shekasa Engineering Co., Mumbai vs. DCIT Cir 7(2), Mumbai

The appeal of the assessee is partly allowed

ITA 5572/MUM/2015[2009-10]Status: DisposedITAT Mumbai14 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Shekasa Engineering Co. Dcit, Pvt. Ltd., Circle-8(2)(1), बनाम/ 02Nd Floor, 182/186, Metal Room No.670, Vs. House, Kalbadevi Road, Aayakar Bhavan, Opp. Cotton Exchange, M. K. Road, Mumbai-400002 Mumbai-400002 ("नधा"रती/Assessee) (राज"व /Revenue) Pan No.:-Aaacs7426F "नधा"रती क" ओर से / Assessee By Shri Satish Mody Shri V. Justin-Dr राज"व क" ओर से / Revenue By 14/09/2017 सुनवाई क" तार"ख / Date Of Hearing : 14/09/2017 आदेश क" तार"ख /Date Of Order: आदेश / O R D E R

Section 147

…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 "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Shekasa Engineering Co. DCIT, Pvt. Ltd., Circle-8(2)(1), बनाम/ 02nd Floor, 182/186, Metal Room No.670, Vs. House, Kalbadevi Road, Aayakar Bhavan, Opp. Cotton Exchange, M. K. Road, Mumbai-400002 Mumbai-400002 ("नधा"रती/Assessee) (राज"व /Revenue) PAN No.:-AAACS7426F "नधा"रती क" ओर से / Assessee by Shri Satish Mody Shri V. Justin…

ITO 14(2)(2), Mumbai vs. T M Mohamedally, Mumbai

The appeal of the Revenue is dismissed

ITA 6062/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Years: 2009-10 Income Tax Officer-14(2)(2), M/S T M Mohamedally Room No.304, 3Rd Floor, Hararwala Bldg. बनाम/ Earnest House, 112, Lohar Chawl, Vs. Nariman Point, Mumbai-400002 Mumbai-400021 (राज"व /Revenue) ("नधा"रती/Assessee) Pan No.:-Aacft2448M

Section 69C

…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 "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Years: 2009-10 Income Tax Officer-14(2)(2), M/s T M Mohamedally Room No.304, 3rd Floor, Hararwala Bldg. बनाम/ Earnest House, 112, Lohar Chawl, Vs. Nariman Point, Mumbai-400002 Mumbai-400021 (राज"व /Revenue) ("नधा"रती/Assessee) PAN No.:-AACFT2448M Shri V. Justin-DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assessee by None 11/09/2017…

ITO WD 1(5), Kalyan vs. Vishal Kantilal Kanunga, Bhiwandi

In the result, all the appeals of Revenue as well as of assessee are dismissed

ITA 91/MUM/2017[2011-12]Status: DisposedITAT Mumbai08 Sept 2017AY 2011-12

Bench: D.T. Garasia & Shri Rajesh Kumar

For Appellant: Dr. P. Daniel, A.RFor Respondent: Shri T.A. Khan, D.R
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.90 & 91/M/2017 Assessment Years: 2010-11 & 2011-12 Income Tax Officer, Shri Vishal Kantilal Kanunga, Ward 1(5), Prop. of M/s. Vishal Creation, 1st Floor, Mohan Plaza, 844/B Bharat Compound, Vs. Wayale Nagar, Kalyan Road, Khadakpada, Bhiwandi – 421 302 Kalyan (West) PAN: ANLPK 3760D Kalyan – 421 301 (Appellant) (Respondent) ITA Nos.2794 & 2795/M/2017 Assessment Years: 2010-11 & 2011-12 Shri Vishal Kantilal Kanunga, Income Tax Officer, C/o. A.M. Unadkat, Ward 1(5), 1…

Vishal Kantilal Kanunga, Kalyan vs. ITO WD 1(5), Kalyan

In the result, all the appeals of Revenue as well as of assessee are dismissed

ITA 2795/MUM/2017[2011-12]Status: DisposedITAT Mumbai08 Sept 2017AY 2011-12

Bench: D.T. Garasia & Shri Rajesh Kumar

For Appellant: Dr. P. Daniel, A.RFor Respondent: Shri T.A. Khan, D.R
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.90 & 91/M/2017 Assessment Years: 2010-11 & 2011-12 Income Tax Officer, Shri Vishal Kantilal Kanunga, Ward 1(5), Prop. of M/s. Vishal Creation, 1st Floor, Mohan Plaza, 844/B Bharat Compound, Vs. Wayale Nagar, Kalyan Road, Khadakpada, Bhiwandi – 421 302 Kalyan (West) PAN: ANLPK 3760D Kalyan – 421 301 (Appellant) (Respondent) ITA Nos.2794 & 2795/M/2017 Assessment Years: 2010-11 & 2011-12 Shri Vishal Kantilal Kanunga, Income Tax Officer, C/o. A.M. Unadkat, Ward 1(5), 1…

Vishal Kanitlal Kanunga, Kalyan vs. ITO WD 1(5), Kalyan

In the result, all the appeals of Revenue as well as of assessee are dismissed

ITA 2794/MUM/2017[2010-11]Status: DisposedITAT Mumbai08 Sept 2017AY 2010-11

Bench: D.T. Garasia & Shri Rajesh Kumar

For Appellant: Dr. P. Daniel, A.RFor Respondent: Shri T.A. Khan, D.R
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.90 & 91/M/2017 Assessment Years: 2010-11 & 2011-12 Income Tax Officer, Shri Vishal Kantilal Kanunga, Ward 1(5), Prop. of M/s. Vishal Creation, 1st Floor, Mohan Plaza, 844/B Bharat Compound, Vs. Wayale Nagar, Kalyan Road, Khadakpada, Bhiwandi – 421 302 Kalyan (West) PAN: ANLPK 3760D Kalyan – 421 301 (Appellant) (Respondent) ITA Nos.2794 & 2795/M/2017 Assessment Years: 2010-11 & 2011-12 Shri Vishal Kantilal Kanunga, Income Tax Officer, C/o. A.M. Unadkat, Ward 1(5), 1…

Hindustan Mortar Lining LLP, Mumbai vs. JCIT RG 24(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1539/MUM/2017[2011-12]Status: DisposedITAT Mumbai08 Sept 2017AY 2011-12

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 M/S. Hindustan Mortar Lining Jt. Commissioner Of Income Llp, Tax, Gala No.35, Ground Floor, Range-24(1), Room No.506, 5Th Floor, Shreejee Industrial Estate, Vs. Subhash Road, C-13, Pratyakshakar Bhavan, Jogeshwari (E), Bandra-Kurla Complex, Mumbai – 400 060 Mumbai – 400 051 Pan: Aaffh4358D (Appellant) (Respondent) Present For: Assessee By : Ms. Neha Pranjpe, A.R. Revenue By : Shri Saurabh Deshpande, D.R. Date Of Hearing : 23.08.2017 Date Of Pronouncement : 08.09.2017 O R D E R

For Appellant: Ms. Neha Pranjpe, A.RFor Respondent: Shri Saurabh Deshpande, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s. Hindustan Mortar Lining Jt. Commissioner of Income LLP, Tax, Gala No.35, Ground Floor, Range-24(1), Room No.506, 5th Floor, Shreejee Industrial Estate, Vs. Subhash Road, C-13, Pratyakshakar Bhavan, Jogeshwari (E), Bandra-Kurla Complex, Mumbai – 400 060 Mumbai – 400 051 PAN: AAFFH4358D (Appellant) (Respondent) Present for: Assessee by : Ms. Neha Pranjpe, A.R. Revenue by : Shri Saurabh Deshpande, D.R. Date of Hearing : 23.08.2017 Date of…

Kshitj Interiors P.Ltd, Mumbai vs. DCIT 10(1)(2), Mumbai

The appeals of the assessee are dismissed

ITA 2272/MUM/2017[2009-10]Status: DisposedITAT Mumbai06 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumar

…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 "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.2272 & 2273/Mum/2017 Assessment Year: 2009-10 & 2010-11 M/s Kishitij Interiors Pvt. Ltd. DCIT-10(1)(2), 210, Apollo Estate Premises Aayakar Bhavan बनाम/ Co-Op. Soc. Ltd., Old Nagardas M.K. Road, Vs. Road, Mogra Village, Mumbai-400020 Andheri East, Mumbai-400069 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AABCK8174D "नधा"रती क" ओर से / Ass…

DCIT 9(1)(1), Mumbai vs. Acon Measurement P.Ltd, Mumbai

The appeal of the Revenue is dismissed and the

ITA 4736/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit -9(1))(1), M/S Acon Measurement Pvt. Room No.260A, 02Nd Floor बनाम/ Limited, Aayakar Bhavan A-22, Nanddham Indl. Estate, Vs. M.K. Road Marol Maroshi Road, Mumbai-400020. Andheri (East), Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaca5078K

Section 133(6)

…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 "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2009-10 DCIT -9(1))(1), M/s Acon Measurement Pvt. Room no.260A, 02nd Floor बनाम/ Limited, Aayakar Bhavan A-22, Nanddham Indl. Estate, Vs. M.K. Road Marol Maroshi Road, Mumbai-400020. Andheri (East), Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAACA5078K C.O. 112/Mum/2017 (Arising out of ITA No.4736/Mum/2015) Assessme…

ACIT Cir 4(2), Mumbai vs. Kaysons Agencies P.Ltd, Mumbai

The appeal of the assessee is partly allowed

ITA 7717/MUM/2012[2006-07]Status: DisposedITAT Mumbai06 Sept 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year:2007-08

Section 147

…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 "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year:2007-08 Kaysons Agencies Private Ltd. ACIT, 27, Chottalal Bhavan, Circle-4(2), बनाम/ Kalbadevi Road, Aayakar Bhavan, Vs. Mumbai-400020 M.K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACK4485C Assessment Year: 2006-07 Kaysons Agencies Private Ltd. ACIT, 27, Chottalal Bhavan, Circle-4(2), बनाम/ Kalbadevi Road,…

Kaysons Agencies Pvt. Ltd., Mumbai vs. A.C.I.T.Cir.4(2), Mumbai

The appeal of the assessee is partly allowed

ITA 6935/MUM/2012[2006-07]Status: DisposedITAT Mumbai06 Sept 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year:2007-08

Section 147

…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 "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year:2007-08 Kaysons Agencies Private Ltd. ACIT, 27, Chottalal Bhavan, Circle-4(2), बनाम/ Kalbadevi Road, Aayakar Bhavan, Vs. Mumbai-400020 M.K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACK4485C Assessment Year: 2006-07 Kaysons Agencies Private Ltd. ACIT, 27, Chottalal Bhavan, Circle-4(2), बनाम/ Kalbadevi Road,…

Kaysons Agencies P.Ltd, Mumbai vs. ACIT Cen Cir 20, Mumbai

The appeal of the assessee is partly allowed

ITA 1508/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Sept 2017AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year:2007-08

Section 147

…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 "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year:2007-08 Kaysons Agencies Private Ltd. ACIT, 27, Chottalal Bhavan, Circle-4(2), बनाम/ Kalbadevi Road, Aayakar Bhavan, Vs. Mumbai-400020 M.K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACK4485C Assessment Year: 2006-07 Kaysons Agencies Private Ltd. ACIT, 27, Chottalal Bhavan, Circle-4(2), बनाम/ Kalbadevi Road,…