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

Niwas Iron & Steel Co. Pltd, Thane vs. ITO 3(2), Thane

In the result, assessee’s appeal is partly allowed

ITA 2336/MUM/2017[2009-10]Status: DisposedITAT Mumbai01 Sept 2017AY 2009-10

Bench: Shri D.T. Garasiaassessment Year: 2009-10 M/S. Niwas Iron & Steel Co. Ito 3(2), Pvt. Ltd., Thane Near Makhmali Talao, Vs. Agra Road, Thane Pan: Aaccn0810A (Appellant) (Respondent) Present For: Assessee By : Shri Rahul R. Sarda, A.R. Revenue By : Smt. N. Hemalatha, D.R. Date Of Hearing : 07.08.2017 Date Of Pronouncement : 01.09.2017 O R D E R

For Appellant: Shri Rahul R. Sarda, A.RFor Respondent: Smt. N. Hemalatha, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2009-10 M/s. Niwas Iron & Steel Co. ITO 3(2), Pvt. Ltd., Thane Near Makhmali Talao, Vs. Agra Road, Thane PAN: AACCN0810A (Appellant) (Respondent) Present for: Assessee by : Shri Rahul R. Sarda, A.R. Revenue by : Smt. N. Hemalatha, D.R. Date of Hearing : 07.08.2017 Date of Pronouncement : 01.09.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by the assessee against the order dated 16.01.2017 of the Commissioner of Income Tax (Appeals) [hereinafter re…

ITO 18(2)(5), Mumbai vs. Prvain D. Jain, Mumbai

In the result, both the appeals of Revenue are dismissed

ITA 7043/MUM/2016[2008-09]Status: DisposedITAT Mumbai31 Aug 2017AY 2008-09

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2008-09 Assessment Year: 2009-10 Income Tax Officer-18(2)(5), Shri Pravin D. Jain, R. No.608, 6Th Floor, Prop. M/S. Rajendra Metal Earnest House, Nariman Point, Inds., Mumbai – 400 021 Vs. 225, Petit House, Shop No.4, Thakurdwar Road, Mumbai – 400 002 Pan: Aabpj6897R (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Suman Kumar, D.R
Section 133ASection 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 Assessment Year: 2009-10 Income Tax Officer-18(2)(5), Shri Pravin D. Jain, R. No.608, 6th Floor, Prop. M/s. Rajendra Metal Earnest House, Nariman Point, Inds., Mumbai – 400 021 Vs. 225, Petit House, Shop No.4, Thakurdwar Road, Mumbai – 400 002 PAN: AABPJ6897R (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Suman Kumar, D.R. Date of Hearing : 17.08.2017 Date of Pronouncement : 31.08.2017 O R D E R Per D.T. GARASIA…

Secure Industries P.Ltd, Navi Mumbai vs. ITO WD 15(3)(3), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 839/MUM/2017[2009-10]Status: DisposedITAT Mumbai29 Aug 2017AY 2009-10

Bench: Shri D.T. Garasiaassessment Year: 2009-10 M/S. Secure Industries Pvt. Ltd., Income Tax Officer, C-33/34, Purvanchal Chsl, Ward 15(3)(3), Plot No.1E, Sector 1, Vs. R.No.452, Aayakar Bhawan, Airoli, Marine Lines, Navi Mumbai – 400 706 Mumbai –20 Pan: Aabcp7593D (Appellant) (Respondent) Assessment Year: 2009-10 Income Tax Officer, M/S. Secure Industries Pvt. Ward 15(3)(3), Ltd., Room No.452, 4Th Floor, C-33/34, Purvanchal Co. Op. Aayakar Bhavan, Vs. Housing Society Ltd., Maharshi Karve Road, Plot No.1E, Sector 1, Mumbai –400 020 Airoli, Navi Mumbai – 400 706 Pan: Aabcp7593D (Appellant) (Respondent)

For Appellant: Shri Suresh Otwani, A.R. &For Respondent: Miss N. Hemalatha, D.R
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2009-10 M/s. Secure Industries Pvt. Ltd., Income Tax Officer, C-33/34, Purvanchal CHSL, Ward 15(3)(3), Plot No.1E, Sector 1, Vs. R.No.452, Aayakar Bhawan, Airoli, Marine Lines, Navi Mumbai – 400 706 Mumbai –20 PAN: AABCP7593D (Appellant) (Respondent) Assessment Year: 2009-10 Income Tax Officer, M/s. Secure Industries Pvt. Ward 15(3)(3), Ltd., Room No.452, 4th Floor, C-33/34, Purvanchal Co. Op. Aayakar Bhavan, Vs. Housing Society Ltd., Maharshi Karve Road, Plot No.1E, Sector 1, Mumbai –400 0…

D & D Metalloys Corporation, Thane vs. ITO 24(1)(5), Mumbai

In the result, assessee’s appeal is dismissed

ITA 1609/MUM/2017[2009-10]Status: DisposedITAT Mumbai29 Aug 2017AY 2009-10

Bench: Shri D.T. Garasiaassessment Year: 2009-10 M/S. D & D Metalloys Ito Ward 24(1)(5), Corporation, Income Tax Office, Room No.523, 5Th Floor, C/O Shri Deepak Madhav Gavade, Piramal Chamber, 01, Ganesh Prasad, Vs. Lalbaug, Vasai Road, Mumbai – 400 012 Sambhaji Nagar, Vasai, Thane-401 202 Pan: Aaafd0959P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Miss. N. Hemalatha, D.R. Date Of Hearing : 31.07.2017 Date Of Pronouncement : 29.08.2017 O R D E R

For Appellant: NoneFor Respondent: Miss. N. Hemalatha, D.R
Section 133(6)Section 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2009-10 M/s. D & D Metalloys ITO Ward 24(1)(5), Corporation, Income Tax Office, Room No.523, 5th Floor, C/o Shri Deepak Madhav Gavade, Piramal Chamber, 01, Ganesh Prasad, Vs. Lalbaug, Vasai Road, Mumbai – 400 012 Sambhaji Nagar, Vasai, Thane-401 202 PAN: AAAFD0959P (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Miss. N. Hemalatha, D.R. Date of Hearing : 31.07.2017 Date of Pronouncement : 29.08.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has…

ITO 15(3)(3), Mumbai vs. Secure Industries P.Ltd, Navi Mumbai

In the result, assessee’s appeal is partly allowed

ITA 1338/MUM/2017[2009-10]Status: DisposedITAT Mumbai29 Aug 2017AY 2009-10

Bench: Shri D.T. Garasiaassessment Year: 2009-10 M/S. Secure Industries Pvt. Ltd., Income Tax Officer, C-33/34, Purvanchal Chsl, Ward 15(3)(3), Plot No.1E, Sector 1, Vs. R.No.452, Aayakar Bhawan, Airoli, Marine Lines, Navi Mumbai – 400 706 Mumbai –20 Pan: Aabcp7593D (Appellant) (Respondent) Assessment Year: 2009-10 Income Tax Officer, M/S. Secure Industries Pvt. Ward 15(3)(3), Ltd., Room No.452, 4Th Floor, C-33/34, Purvanchal Co. Op. Aayakar Bhavan, Vs. Housing Society Ltd., Maharshi Karve Road, Plot No.1E, Sector 1, Mumbai –400 020 Airoli, Navi Mumbai – 400 706 Pan: Aabcp7593D (Appellant) (Respondent)

For Appellant: Shri Suresh Otwani, A.R. &For Respondent: Miss N. Hemalatha, D.R
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2009-10 M/s. Secure Industries Pvt. Ltd., Income Tax Officer, C-33/34, Purvanchal CHSL, Ward 15(3)(3), Plot No.1E, Sector 1, Vs. R.No.452, Aayakar Bhawan, Airoli, Marine Lines, Navi Mumbai – 400 706 Mumbai –20 PAN: AABCP7593D (Appellant) (Respondent) Assessment Year: 2009-10 Income Tax Officer, M/s. Secure Industries Pvt. Ward 15(3)(3), Ltd., Room No.452, 4th Floor, C-33/34, Purvanchal Co. Op. Aayakar Bhavan, Vs. Housing Society Ltd., Maharshi Karve Road, Plot No.1E, Sector 1, Mumbai –400 0…

Najmi Electricals & Hardware P.Ltd, Kalyan vs. ITO 1(3), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 7562/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Aug 2017AY 2010-11

Bench: Shri D.T. Garasiaassessment Year: 2010-11 M/S. Najmi Electricals & Income Tax Officer 1(3), Hardware Pvt. Ltd., Kalyan Surya Manzil, Vs. Shivaji Chowk, Dr. Ambedkar Road, Kalyan Pan: Aaacn6570F (Appellant) (Respondent) Present For: Assessee By : Shri Ajay R. Singh, A.R. Revenue By : Miss N. Hemalatha, D.R. Date Of Hearing : 31.07.2017 Date Of Pronouncement : 24.08.2017 O R D E R

For Appellant: Shri Ajay R. Singh, A.RFor Respondent: Miss N. Hemalatha, D.R
Section 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Najmi Electricals & Income Tax Officer 1(3), Hardware Pvt. Ltd., Kalyan Surya Manzil, Vs. Shivaji Chowk, Dr. Ambedkar Road, Kalyan PAN: AAACN6570F (Appellant) (Respondent) Present for: Assessee by : Shri Ajay R. Singh, A.R. Revenue by : Miss N. Hemalatha, D.R. Date of Hearing : 31.07.2017 Date of Pronouncement : 24.08.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by the assessee against the order dated 28.10.2016 of the Commissioner o…

Chandramohan Madanlal Malhotra, Mumbai vs. ITO WD 3(2), Thane

In the result, assessee’s appeal is partly allowed

ITA 7555/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 Aug 2017AY 2009-10

Bench: Shri D.T. Garasiaassessment Year: 2009-10 Chandramohan Madanlal Income Tax Officer, Malhotra Prop. Of M/S. Ward 3(2), Malhotra Steels, Kalyan Shop No.9 & 10, Shankleshwar Complex, Vs. Madhavi Compound, Near Kotak Bank, Village Rehnal, Bhiwandi-421 302 Pan: Ahhpm 6409P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Miss N. Hemalatha, D.R. Date Of Hearing : 31.07.2017 Date Of Pronouncement : 24.08.2017 O R D E R

For Appellant: NoneFor Respondent: Miss N. Hemalatha, D.R
Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2009-10 Chandramohan Madanlal Income Tax Officer, Malhotra Prop. of M/s. Ward 3(2), Malhotra Steels, Kalyan Shop No.9 & 10, Shankleshwar Complex, Vs. Madhavi Compound, Near Kotak Bank, Village Rehnal, Bhiwandi-421 302 PAN: AHHPM 6409P (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Miss N. Hemalatha, D.R. Date of Hearing : 31.07.2017 Date of Pronouncement : 24.08.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by the assessee a…

Ashok Industrial Corporation, Mumbai vs. ITO 19(2)(1), Mumbai

In the result, appeal of the assessee is allowed in part

ITA 647/MUM/2017[2009-10]Status: DisposedITAT Mumbai12 May 2017AY 2009-10

Bench: Shri R.C.Sharma, Am M/S. Ashok Industrial Vs. Ito 19(2)(1), Mumbai Corporation, 18, Shop No.4 C.P.Tank Nanubhai Desai Road, Mumbai – 400 004 Pan/Gir No. Aaefa5524H Appellant) .. Respondent)

Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM M/s. Ashok Industrial Vs. ITO 19(2)(1), Mumbai Corporation, 18, Shop No.4 C.P.Tank Nanubhai Desai Road, Mumbai – 400 004 PAN/GIR No. AAEFA5524H Appellant) .. Respondent) Assessee by Shri Sashank Dundu / Shri Rahul R.Sarda Revenue by Shri A.K.Kardam Date of Hearing 09/05/2017 Date of Pronouncement 12/05/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 30, Mumbai dated 25/11/2016 for the A.Y.2009-10 in the matter of order passed u/s.143(3) r.w.s.147 of the IT Act. 2…

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…

ITO 20(3)(5), Mumbai vs. Zahid Abbas Mankad, Mumbai

ITA 4580/MUM/2015[2010-11]Status: DisposedITAT Mumbai03 May 2017AY 2010-11
For Appellant: NoneFor Respondent: Ms.Anupama Singala-DR
Section 133ASection 143Section 143(3)Section 148Section 254(1)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ जी जी” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई जी जी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, अमरजीत"सह अमरजीत"सह, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं अमरजीत"सह अमरजीत"सह "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील अपील संसंसंसं./ITA.s/4580-81/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Years:2010-11,11-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ITO…

DCIT 3(2)(2), Mumbai vs. Premier Ltd, Mumbai

In the result, the appeal is partly allowed

ITA 1566/MUM/2016[2010-11]Status: DisposedITAT Mumbai28 Apr 2017AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 & Assessment Year: 2010-11

For Appellant: Shri Purushottam Kumar,DRFor Respondent: Shri Jayesh Dedia,AR
Section 115JSection 133ASection 143(1)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 & Assessment Year: 2010-11 DCIT 3(2)(2) Vs. M/s. Premier Limited 6th Floor, R. No. 674 58 Nariman Point Aayakar Bhavan, M.K. Rd. Mumbai – 400021 Mumbai - 400020 PAN No. AAACT5523G (Appellant) (Respondent) Assessee by : Shri Purushottam Kumar,DR Revenue by: Shri Jayesh Dedia,AR Date of Hearing : 08/02/2017 Date of pronouncement: 28/04/2017 ORDER PER N.K. PRADHAN, AM These two appeals by the Revenue for the assessment year 2007-08 and 20…

DCIT 3(2)(2), Mumbai vs. Premier Ltd, Mumbai

In the result, the appeal is partly allowed

ITA 1357/MUM/2016[2007-08]Status: DisposedITAT Mumbai28 Apr 2017AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 & Assessment Year: 2010-11

For Appellant: Shri Purushottam Kumar,DRFor Respondent: Shri Jayesh Dedia,AR
Section 115JSection 133ASection 143(1)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 & Assessment Year: 2010-11 DCIT 3(2)(2) Vs. M/s. Premier Limited 6th Floor, R. No. 674 58 Nariman Point Aayakar Bhavan, M.K. Rd. Mumbai – 400021 Mumbai - 400020 PAN No. AAACT5523G (Appellant) (Respondent) Assessee by : Shri Purushottam Kumar,DR Revenue by: Shri Jayesh Dedia,AR Date of Hearing : 08/02/2017 Date of pronouncement: 28/04/2017 ORDER PER N.K. PRADHAN, AM These two appeals by the Revenue for the assessment year 2007-08 and 20…

Saifuddinbhai H. Deesawala, Mumbai vs. ITO 18(3)(2), Mumbai

In the result, appeal of the assessee is dismissed

ITA 6257/MUM/2016[2009-10]Status: DisposedITAT Mumbai26 Apr 2017AY 2009-10

Bench: Shri D. Karunakara Rao

For Appellant: Shri Vimal Purmiya / Mr. AmirFor Respondent: Mrs. Beena Santosh, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. No.6257/M/2016 (Assessment Year: 2009-2010) फनाभ/ Saifuddinbhai H. Deesawala, ITO-18(3)(2), 501, C-1, Sarkar Residency, Mumbai. Vs. Dr. Mascarenhas Rd, Mazgoan, Mumbai – 400 010. स्थामी रेखा सं./ PAN : AEZPD8632A (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant by : Shri Vimal Purmiya / Mr. Amir Bohra प्रत्मथी की ओय से/ Respondent by : Mrs. Beena Santosh, DR सुनवाई की तायीख / Date of Hearing : 18.04.2017 घोषणा की तायीख /Date of Pronouncement : 26.04.2017 आदेश / O R D E R…

ITO 20(2)(2), Mumbai vs. Mohammedi Z. Kanchwala, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4474/MUM/2015[2011-12]Status: DisposedITAT Mumbai21 Apr 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2011-12

For Appellant: Shri Rajesh B. Gupta, A.RFor Respondent: Shri M.C. Omi Ningshen, D.R
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Mohammedi Z. Erstwhile Income Tax Officer, Kanchwala, Ward 15(3)(2), 11/11C, Thacker Industrial Room No.101, Matru Mandir, Estate, Grant Road (West), Old-Anjirwadi-A, Mazgaon, Mumbai – 400 007 Mumbai – 400 010 Vs. New Income Tax Officer, PAN: ABJPK1291P Ward 20(2)(2), Piramal Chambers, R.No.212, 2nd Floor, Lalbaug, Mumbai – 400 012 (Appellant) (Respondent) Assessment Year: 2011-12 Income Tax Officer, Shri Mohammedi Z. Ward 20(2)(2), Kanc…

Mohammedi. Z Kanchwala, Mumbai vs. ITO WD 20(2)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3966/MUM/2015[2011-12]Status: DisposedITAT Mumbai21 Apr 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri N.K. Pradhanassessment Year: 2011-12

For Appellant: Shri Rajesh B. Gupta, A.RFor Respondent: Shri M.C. Omi Ningshen, D.R
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Mohammedi Z. Erstwhile Income Tax Officer, Kanchwala, Ward 15(3)(2), 11/11C, Thacker Industrial Room No.101, Matru Mandir, Estate, Grant Road (West), Old-Anjirwadi-A, Mazgaon, Mumbai – 400 007 Mumbai – 400 010 Vs. New Income Tax Officer, PAN: ABJPK1291P Ward 20(2)(2), Piramal Chambers, R.No.212, 2nd Floor, Lalbaug, Mumbai – 400 012 (Appellant) (Respondent) Assessment Year: 2011-12 Income Tax Officer, Shri Mohammedi Z. Ward 20(2)(2), Kanc…

DCIT 15(3)(2), Mumbai vs. Sterling Electro Enterparises P.Ltd, Mumbai

In the result, appeal of the Revenue and the CO of the assessee are decided protanto

ITA 1506/MUM/2015[2009-10]Status: DisposedITAT Mumbai21 Apr 2017AY 2009-10

Bench: Shri D. Karunakara Rao & Shri Ram Lal Negidcit-15(3)(2), फनाभ/ Sterling Electro Enterprises R.No. 451, 4Th Floor, Aayakar Pvt Ltd., Vs. 101-106, Exim Link 1 St Floor, Bhavan, M.K. Road, Mumbai-20. Mulund Goregaon Road, Near Nahur Railway Station, Bhandup (W), Mumbai-78. स्थामी रेखा सं./ Pan : Aabcs6528H (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No.175/M/2016 (Arising Out Of Ita No.1506/M/2015) (Ay 2009-2010) Sterling Electro Enterprises Pvt फनाभ/ Dcit-15(3)(2), R.No. 451, 4Th Floor, Aayakar Ltd., Vs. 101-106, Exim Link 1 St Floor, Bhavan, M.K. Road, Mumbai- Mulund Goregaon Road, 20. Near Nahur Railway Station, Bhandup (W), Mumbai-78. स्थामी रेखा सं./ Pan : Aabcs6528H (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri Devendra Jain प्रत्मथी की ओय से/ Revenue By : Dr. A.K. Nayak, Dr

For Appellant: Shri Devendra JainFor Respondent: Dr. A.K. Nayak, DR
Section 250Section 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT-15(3)(2), फनाभ/ Sterling Electro Enterprises R.No. 451, 4th Floor, Aayakar Pvt Ltd., Vs. 101-106, Exim Link 1 st Floor, Bhavan, M.K. Road, Mumbai-20. Mulund Goregaon Road, Near Nahur Railway Station, Bhandup (W), Mumbai-78. स्थामी रेखा सं./ PAN : AABCS6528H (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No.175/M/2016 (Arising out of ITA No.1506/M/2015) (AY 2009-2010) Sterling Electro Enterprises Pvt फनाभ/ DCIT-15(3)(2), R.No. 451, 4th Floor, Aayakar Ltd., Vs. 1…

Jayesh A Shah, Thane vs. ITO WD 4(2), Thane

In the result, all the three appeals of the assessee are partly allowed

ITA 6288/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Apr 2017AY 2011-12

Bench: Shri D. Karunakara Rao

For Appellant: Shri Bhupendra ShahFor Respondent: Mrs. Beena Santosh, DR
Section 131Section 133(6)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. No.6288/M/2016 (Assessment Year: 2011-2012) I.T.A. No.6289/M/2016 (Assessment Year: 2009-2010) I.T.A. No.6290/M/2016 (Assessment Year: 2010-2011) फनाभ/ Shri Jayesh A Shah, ITO Ward-4(2), D/201, Sundervan, Thane. Vs. Vasant Karishma Complex, Ambadi Road, Vashi (W), Thane – 401202. स्थामी रेखा सं./ PAN : AFCPS7516N (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant by : Shri Bhupendra Shah प्रत्मथी की ओय से/ Respondent by : Mrs. Beena Santosh, DR सुनवाई की तायीख / Date of Hea…

Asst CIT 32(1), Mumbai vs. Hi Rock Construction Co, Mumbai

ITA 960/MUM/2015[2011-12]Status: DisposedITAT Mumbai12 Apr 2017AY 2011-12
For Appellant: Shri Bhupendra ShahFor Respondent: Shri M.C. Omi Ningshen-DR
Section 133Section 143Section 254(1)Section 69

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ एच मुंबई एच एच” खंडपीठ एच खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“H”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम लाल नेगी राम लाल नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम लाल नेगी राम लाल नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./960/Mum/2015, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष"…

ACIT 25(1), Mumbai vs. City Life Developers, Mumbai

In the result, the appeal of the assessee is treated as partly allowed whereas the Revenue’s appeal is dismissed

ITA 6208/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Apr 2017AY 2010-11

Bench: Shri Shamim Yahya & Shri Sanjay Gargassessment Year: 2010-11 M/S. City Life Developers, Acit-25(1), 5Th C-11, 2Nd Floor, Floor, Agarwal Golden Chamber, Pratyaksh Kar Bhawan, Plot No.13/A, Fun Republic Bkc, Bandra – East, Vs. Road, Mumbai - 51 Off New Link Road, Andheri-West, Mumbai – 400 053 Pan: Aadfc1252B (Appellant) (Respondent) Assessment Year: 2010-11 O/O. Asstt. Commissioner Of M/S. City Life Developers, 5Th Floor, Agarwal Golden Income Tax 25(1), Pratyaksh Kar Bhavan, Chamber, Room No.202, 2Nd Floor, Plot No.13/A, Fun Republic Vs. Bandra Kurla Complex, Road, Bandra (East) Off New Link Road, Mumbai – 400 051 Andheri-West, Mumbai – 400 053 Pan: Aadfc1252B (Appellant) (Respondent)

For Appellant: Dr. K. Shivram, Aditya Ajgaonkar, A.RFor Respondent: Ms. Arju Garodia, D.R
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. City Life Developers, ACIT-25(1), 5th C-11, 2nd Floor, Floor, Agarwal Golden Chamber, Pratyaksh Kar Bhawan, Plot No.13/A, Fun Republic BKC, Bandra – East, Vs. Road, Mumbai - 51 Off New Link Road, Andheri-West, Mumbai – 400 053 PAN: AADFC1252B (Appellant) (Respondent) Assessment Year: 2010-11 O/o. Asstt. Commissioner of M/s. City Life Developers, 5th Floor, Agarwal Golden Income Tax 25(1), Pratyaksh Kar Bhavan, Chamber, Room No.202, 2nd Floo…

City Life Developers, Mumbai vs. CIT 25, Mumbai

In the result, the appeal of the assessee is treated as partly allowed whereas the Revenue’s appeal is dismissed

ITA 6116/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Apr 2017AY 2010-11

Bench: Shri Shamim Yahya & Shri Sanjay Gargassessment Year: 2010-11 M/S. City Life Developers, Acit-25(1), 5Th C-11, 2Nd Floor, Floor, Agarwal Golden Chamber, Pratyaksh Kar Bhawan, Plot No.13/A, Fun Republic Bkc, Bandra – East, Vs. Road, Mumbai - 51 Off New Link Road, Andheri-West, Mumbai – 400 053 Pan: Aadfc1252B (Appellant) (Respondent) Assessment Year: 2010-11 O/O. Asstt. Commissioner Of M/S. City Life Developers, 5Th Floor, Agarwal Golden Income Tax 25(1), Pratyaksh Kar Bhavan, Chamber, Room No.202, 2Nd Floor, Plot No.13/A, Fun Republic Vs. Bandra Kurla Complex, Road, Bandra (East) Off New Link Road, Mumbai – 400 051 Andheri-West, Mumbai – 400 053 Pan: Aadfc1252B (Appellant) (Respondent)

For Appellant: Dr. K. Shivram, Aditya Ajgaonkar, A.RFor Respondent: Ms. Arju Garodia, D.R
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. City Life Developers, ACIT-25(1), 5th C-11, 2nd Floor, Floor, Agarwal Golden Chamber, Pratyaksh Kar Bhawan, Plot No.13/A, Fun Republic BKC, Bandra – East, Vs. Road, Mumbai - 51 Off New Link Road, Andheri-West, Mumbai – 400 053 PAN: AADFC1252B (Appellant) (Respondent) Assessment Year: 2010-11 O/o. Asstt. Commissioner of M/s. City Life Developers, 5th Floor, Agarwal Golden Income Tax 25(1), Pratyaksh Kar Bhavan, Chamber, Room No.202, 2nd Floo…