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 367,164 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

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, 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 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, 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 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

DCIT Cen Cir 4(2), Mumbai vs. Sudhakar M. Shetty, Mumbai

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, 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 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

DCIT 5(3)(1), Mumbai vs. Sanghavi Exports International P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed whereas appeal of the assessee is allowed

ITA 3305/MUM/2017[2011-12]Status: DisposedITAT Mumbai21 Aug 2018AY 2011-12
Section 115JSection 143(2)Section 143(3)Section 143(3)(ii)Section 69C

…ey market. 6. Purchase parties are available and can be produced before the ld. AO or the Ld. AO can issue summon u/s.131 of the Act to verify the genuineness of purchase. 15. Hon’ble Bombay High Court in the case of Nikunj Eximp Enterprises (P) Ltd., (2013) 35 Taxmann.com 384 have observed that the addition made by relying on some statement or document without giving opportunity to the assessee to cross examine, the parties on whose statement addition has been made is not M/s. Sanghavi Exports International Pvt. Ltd., sustainable in law. Hon’ble Supreme Court in the case of Andaman Timber Industries 281 CTR 241…

Jayprakash N Lakhani, Ulhasnagar vs. Jt CIT RG 2, Kalyan

The appeal of the assessee is partly allowed for

ITA 2119/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Aug 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year:2010-11 Jayprakash N Lakhani, Jcit-2, Block No.1-975/1950, 2Nd Floor, Mohan Plaza, बनाम/ Kailash Colony, Ot Section, Wayle Nagar, Khadakpada, Vs. Ulhansnagar, Kalyan West, Maharashtra-421005 Maharashtra-421301 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aakpl5145M

Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जे’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘J’ 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:2010-11 Jayprakash N Lakhani, JCIT-2, Block No.1-975/1950, 2nd Floor, Mohan Plaza, बनाम/ Kailash Colony, OT Section, Wayle Nagar, Khadakpada, Vs. Ulhansnagar, Kalyan West, Maharashtra-421005 Maharashtra-421301 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAKPL5145M "नधा"रती क" ओर से / Assessee by Shri Hari H. Dudani राज"…

Grand Prix Fab. Pvt. Ltd., Faridabad vs. ACIT, Faridabad

In the result, appeal of the assessee and appeal of the Revenue, are dismissed

ITA 1006/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Aug 2018AY 2009-10

Bench: Shri S. K. Yadav & Shri Prashant Maharishi

For Appellant: Shri D. C. Garg, C. AFor Respondent: Shri S. L. Anuragi, Sr. D. R
Section 131Section 133(6)Section 143(3)Section 145(3)

…ITAs. 1006 & 1200 (Del) of 2015. Grand Prix Fab Pvt. Ltd. 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “C” NEW DELHI ] BEFORE SHRI S. K. YADAV, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I. T. Appeal No. 1006 (Del) of 2015 Assessment Year : 2009-10. M/s. Grand Prix Fab Pvt. Ltd., Assistant Commissioner of Income Tax, Vs. Plot No. 82, Sector : 25, Circle : 2, F A R I D A B A D – 121 004. F a r i d a b a d. PAN : AAACG 8368 C I. T. Appeal No. 1200 (Del) of 2015 Assessment Year : 2009-10. Assistant Commissioner M/s. Grand Prix Fab Pvt. Ltd., of Income Tax, Vs. Plot No. 82, Sector…

ITO 10(1)(3), Mumbai vs. Ivt Valves Pvt. Ltd., Mumbai

The appeal of the Revenue is dismissed and upheld the

ITA 4126/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Jul 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Years: 2009-10 Income Tax Officer- M/S Ivt Valves Pvt. Ltd. 10(1)(3), Plot No.1-4, Loyalka Lane, बनाम/ Room No.25B, Ground Opp. Aziz Compound, Vs. Floor, Aayakar Bhavan, Khairani Road, Sakinaka, M.K. Road, Andheri (East), Mumbai-400020 Mumbai-400072 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabc17006E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘SMC’ 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 Years: 2009-10 Income Tax Officer- M/s IVT Valves Pvt. Ltd. 10(1)(3), Plot No.1-4, Loyalka Lane, बनाम/ Room No.25B, Ground Opp. Aziz Compound, Vs. Floor, Aayakar Bhavan, Khairani Road, Sakinaka, M.K. Road, Andheri (East), Mumbai-400020 Mumbai-400072 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AABC17006E Shri Arju Garodia-DR राज"व क" ओर स…

Shri Jayesh Bhogilal Mehta, Mumbai vs. Income Tax Officer-27(1)(5), Mumbai

The appeal of the assessee is dismissed

ITA 1684/MUM/2018[2010-11]Status: DisposedITAT Mumbai12 Jul 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 133(6)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, 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 ITA NO.1684 & 2796/Mum/2018 Assessment Year: 2010-11 Shri Jayesh Bhogilala Income Tax Officer-27(1)(5), Mehta, Tower No.6, Railway Comm. बनाम/ Room No.10, Jai Bhavani Complex, Vashi, Vs. Bldg, 60ft Road, Navi Mumbai-400703 Ghatkopar (East). Mumbai-400077 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.ACRPM4725D "नधा"रती क" ओर से / Assessee by Shri Shai…

Musaddilals Jewellers (India) Private Limited., Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2)., Hyderabad

In the result, appeal of the assessee is allowed

ITA 1499/HYD/2017[2012-13]Status: DisposedITAT Hyderabad11 Jul 2018AY 2012-13

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Musaddilals Jewellers (India) Vs. Asst. Commissioner Of Pvt. Ltd., Hyderabad. Income-Tax, Circle – 16(2), Hyderabad. Pan – Aafcm 4841 H

For Appellant: Shri K.C. DevdasFor Respondent: Smt. B.K. Vishnu Priya
Section 131Section 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Musaddilals Jewellers (India) vs. Asst. Commissioner of Pvt. Ltd., Hyderabad. Income-tax, Circle – 16(2), Hyderabad. PAN – AAFCM 4841 H (Appellant) (Respondent) Assessee by : Shri K.C. Devdas Revenue by : Smt. B.K. Vishnu Priya Date of hearing 27/06/2018 Date of pronouncement 11/07/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the assessee is directed against the order dated 16/06/2017 of CIT(A) – 4, Hyderab…

ITO WD 2(5), Kalyan vs. Hasmukharai & Co., Ambernath

The appeals of the Revenue are dismissed

ITA 193/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Jun 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 51

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ‘एच’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘H’ 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.192 & 193/Mum/2016 Assessment Years: 2009-10 & 2010-11 Income Tax Officer, M/s Hasmukhrai & Ward-2(5), Company, बनाम/ 02nd Floor, Mohan Plaza, 11, Shivam Apartments, Vs. Wayle Nagar, Khadakpada, Vadavli Section, Kalyan (W)-421301 Shivaji Nagar Road, Ambernath (East), (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAEFH8077L राज"…

ITO WD 2(5), Kalyan vs. Hasmukharai & Co., Ambernath

The appeals of the Revenue are dismissed

ITA 192/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Jun 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 51

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ‘एच’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘H’ 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.192 & 193/Mum/2016 Assessment Years: 2009-10 & 2010-11 Income Tax Officer, M/s Hasmukhrai & Ward-2(5), Company, बनाम/ 02nd Floor, Mohan Plaza, 11, Shivam Apartments, Vs. Wayle Nagar, Khadakpada, Vadavli Section, Kalyan (W)-421301 Shivaji Nagar Road, Ambernath (East), (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAEFH8077L राज"…

Kiran Navin Doshi, Mumbai vs. ITO 23(2)(4), Mumbai

The appeals of the assessee are dismissed

ITA 2603/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Jun 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ‘एच’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘H’ 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.2602 & 2603/Mum/2016 Assessment Year: 2010-11 & 2011-12 Smt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar बनाम/ B.R. Road, Bhavan BKC, Vs. Mulund (W) Bandra East Mumbai 400080 Mumbai (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. ABWPD5848A राज"व क" ओर से / Revenue by Shri Rajat Mittal-DR "…

Kiran Navin Doshi, Mumbai vs. ITO -23(2)(4), Mumbai

The appeals of the assessee are dismissed

ITA 2602/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Jun 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ‘एच’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘H’ 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.2602 & 2603/Mum/2016 Assessment Year: 2010-11 & 2011-12 Smt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar बनाम/ B.R. Road, Bhavan BKC, Vs. Mulund (W) Bandra East Mumbai 400080 Mumbai (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. ABWPD5848A राज"व क" ओर से / Revenue by Shri Rajat Mittal-DR "…

DCIT 14(1)(2), Mumbai vs. Bright Power Projects (India) P. Ltd, Mumbai

In the result, appeal of Revenue is dismissed whereas appeal of assessee is allowed in part

ITA 511/MUM/2016[2009-10]Status: DisposedITAT Mumbai19 Jun 2018AY 2009-10
Section 143(3)

…al Imp & Exp vs. ITO (ITA No.5427/Mum/2015)[Mum.ITAT]  ACIT vs. Mahesh K Shah (ITA No.5194/Mum/2014)[Mum ITAT]  Rajesh P Soni vs. ACIT [100 TTJ 892](2006)(Ahd. Trib) M/s. Bright Power Projects (India) Pvt. Ltd.,  CIT vs. Nikunj Eximp Enterprises (P) Ltd., (35 Taxmann.com 384) (Bom.)  Ramesh Kumar & Co., vs. ACIT (ITA No.2959/ Mum/2014) (Mum.ITAT)  Hiralal Chunilal Jain vs. ITO (ITA No.4547/Mum/2014) (Mum.ITAT)  DCIT vs. Rajeev G. Kalathil (67 SOT 52)(Mum.ITAT)  ITO vs. Paresh Arvind Gandhi (ITA No.5706/Mum/2013)(Mum.ITAT) 11. On the other hand, learned DR relied on the order of the AO and contended that h…

Mohd Rizwan Mohd Kallan Khan, Mumbai vs. Income Tax Officer 26(3)(4), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 1141/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 May 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singhmd. Rizwan Mohd Kallan Ito 26(3)(4) Room No. 711, 7Th Floor, Khan, Plot No. 603, Flat No.13, Bldg No. 7 D, Bombay Taxi C-11, Pratyakshakar Bhavan, Men’S Co-Operative Society, Vs. Bandra (East), Mumbai-51. Lbs Marg, Kurla (West), Mumbai-400070 Pan: Agjpk2270K Appellant Respondent Appellant By : Shri Vimal Punmiya (Ar) Respondent By : Shri Rajesh Kumar Yadav (Ar) Date Of Hearing :25.04.2018 Date Of Pronouncement : 31.05.2018 Order Per Pawan Singh; 1. The Instant Appeal By Assessee Under Section 253 Of The Income-Tax Act (The Act) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Shri Rajesh Kumar Yadav (AR)
Section 143Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 234ASection 253Section 274Section 3

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Md. Rizwan Mohd Kallan ITO 26(3)(4) Room No. 711, 7th Floor, Khan, Plot No. 603, Flat No.13, Bldg No. 7 D, Bombay Taxi C-11, Pratyakshakar Bhavan, Men’s Co-operative Society, Vs. Bandra (East), Mumbai-51. LBS Marg, Kurla (West), Mumbai-400070 PAN: AGJPK2270K Appellant Respondent Appellant by : Shri Vimal Punmiya (AR) Respondent by : Shri Rajesh Kumar Yadav (AR) Date of Hearing :25.04.2018 Date of Pronouncement : 31.05.2018 ORDER PER PAWAN SINGH, JUDICIAL MEMBER; 1. The insta…

Meena Jewellers Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 2016/HYD/2017[2013-14]Status: DisposedITAT Hyderabad25 May 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahm/S. Meena Jewellers Vs Asst. Commissioner Of Private Limited Income Tax, Circle 16(2) Hyderabad Hyderabad Pan: Aafcm1756R (Appellant) (Respondent)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. Geetender Mann, DR
Section 131Section 132Section 143(3)

…ITA No 2016 of 2017 Meena Jewellers P Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri B. Ramakotaiah, Accountant Member M/s. Meena Jewellers Vs Asst. Commissioner of Private Limited Income Tax, Circle 16(2) Hyderabad Hyderabad PAN: AAFCM1756R (Appellant) (Respondent) For Assessee : Shri P. Murali Mohan Rao For Revenue : Smt. Geetender Mann, DR Date of Hearing: 22.05.2018 Date of Pronouncement: 25.05.2018 O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y 2013-14 against the order of the…

ITO 31(1)(5), Mumbai vs. Gold Finger Establishment, Mumbai

In the result, the appeal of the Department as well as the cross objection of the assessee is partly allowed

ITA 4212/MUM/2015[2011-12]Status: DisposedITAT Mumbai17 May 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Shri Vimal Punmiya, A.RFor Respondent: Shri V. Vidhyadhar, D.R
Section 133(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 Office of the ITO- M/s. Gold Finger 31(1)(5), Establishment, Pratyaksha Kar Bhavan, 603/A, Malkani Tower, C-11, Room No.707, Vs. Jogeshwari (W), Bandra Kurla Complex, Mumbai – 400 062 Bandra (E), PAN: AABFG3543M Mumbai – 400 050 (Appellant) (Respondent) CO No.94/M/2017 Assessment Year: 2011-12 M/s. Gold Finger Office of the ITO- Establishment, 31(1)(5), 603-A, Malkani Tower, Pratyaksha Kar Bhavan, Vs. Jogeshwari (W), C-11, Room No.707, Mumb…

Shri Harshad Jewellers, Mumbai vs. Income Tax Officer Ward 27(3)(3), Mumbai

In the result, the appeal is allowed

ITA 447/MUM/2018[2012-13]Status: DisposedITAT Mumbai16 May 2018AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13 Shri Harshad Jewellers Income Tax Officer- Shop No. 3, Kailash Mahal, Vs. Ward 27(3)(3) Tower 60 Feet Road, Ghatkopar No. 6, Rly. Stn. (E) Commercial Complex Mumbai-400077. Vashi, Navi Mumbai- 400703. Pan No. Aanfs2290R Appellant Respondent Assessee By : Mr. Kirit Sanghvi, Ar Revenue By : Mr. Sourabh Deshpande, Dr Date Of Hearing : 10/05/2018 Date Of Pronouncement : 16/05/2018

For Appellant: Mr. Kirit Sanghvi, ARFor Respondent: Mr. Sourabh Deshpande, DR
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Shri Harshad Jewellers Income Tax Officer- Shop No. 3, Kailash Mahal, Vs. Ward 27(3)(3) Tower 60 Feet Road, Ghatkopar No. 6, Rly. Stn. (E) Commercial Complex Mumbai-400077. Vashi, Navi Mumbai- 400703. PAN No. AANFS2290R Appellant Respondent Assessee by : Mr. Kirit Sanghvi, AR Revenue by : Mr. Sourabh Deshpande, DR Date of Hearing : 10/05/2018 Date of pronouncement : 16/05/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assesse…

Shyamdhar S. Mishra, Mumbai vs. DCIT 13(2), Mumbai

The appeals of the assessee are partly allowed

ITA 4314/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 May 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 133(6)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 "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.4312, 4313 & 4314/Mum/2016 Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Shyamdhar S. Mishra, DCIT-13(2), 13, Premjivan, 87, Kazi Syed Aayakar Bhavan, बनाम/ Street, Masjid, M.K. Road, Vs. Mumbai-400003 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AABPM2875Q "नधा"रती क" ओर से / Assessee by Shri Prayag Jha राज"व क"…

Shyamdhar S. Mishra, Mumbai vs. ITO 13(2)(3), Mumbai

The appeals of the assessee are partly allowed

ITA 4313/MUM/2016[2010-11]Status: DisposedITAT Mumbai15 May 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 133(6)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 "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.4312, 4313 & 4314/Mum/2016 Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Shyamdhar S. Mishra, DCIT-13(2), 13, Premjivan, 87, Kazi Syed Aayakar Bhavan, बनाम/ Street, Masjid, M.K. Road, Vs. Mumbai-400003 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AABPM2875Q "नधा"रती क" ओर से / Assessee by Shri Prayag Jha राज"व क"…