PCIT v. Ambe Tradecorp Pvt. Ltd.

145 Taxmann.com 27High Court2022#574 most cited

What is PCIT v. Ambe Tradecorp Pvt. Ltd. authority for?

No addition under section 68 can be made for a loan if the assessee furnishes material proving the identity of the loan givers, demonstrates they are not the beneficial owner, and has repaid the loan in a subsequent year.

169

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Ambe Tradecorp Pvt. Ltd. · Ambe Tradecorp · section 68 · cash credit addition · unexplained cash credit · identity of creditor · creditworthiness · genuineness of transaction · onus discharge · loan repayment · beneficial owner · section 133(6)

Sections most often in play

Section 68Section 133(6)Section 143(3)Section 148Section 69CSection 147Section 132Section 131
Read the full judgment

Issues it is cited on

addition under section 68creditworthiness of the creditorsource of sourceshell companycircular tradingbeneficial ownergenuineness of the transactionentry operatorunexplained cash creditmaterial facts necessary for assessmentsection 133(6)section 69c

Judgments citing PCIT v. Ambe Tradecorp Pvt. Ltd.

Sundip Kumar Gupta., Kolkata vs. DCIT, Cir-47, Kolkata.

Appeals of the assessee stand allowed

ITA 1173/KOL/2023[2015-16]Status: DisposedITAT Kolkata02 Jul 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.1170 To1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [Pan: Aebpg7187B] Vs. Dcit, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 23, 2024 Date Of Pronouncing The Order : July 02, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Bunch Of Four Appeals Preferred By The Assessee Against The Separate Orders Dated 06.09.2023, 06.09.2023, 15.09.2023 & 06.09.2023, Respectively, Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issues Involved In All The Appeals Are Identical, Hence, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. At The Request Of Ld. Representatives Of The Parties, Ita No.1170/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

Section 147Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.1170 to1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [PAN: AEBPG7187B] vs. DCIT, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances by: Shri Abhishek Bansal, AR, appeared on behalf of the assessee. Shri B. K. Singh,…

Sundip Kumar Gupta., Kolkata vs. DCIT, Cir-47, Kolkata.

Appeals of the assessee stand allowed

ITA 1172/KOL/2023[2014-15]Status: DisposedITAT Kolkata02 Jul 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.1170 To1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [Pan: Aebpg7187B] Vs. Dcit, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 23, 2024 Date Of Pronouncing The Order : July 02, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Bunch Of Four Appeals Preferred By The Assessee Against The Separate Orders Dated 06.09.2023, 06.09.2023, 15.09.2023 & 06.09.2023, Respectively, Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issues Involved In All The Appeals Are Identical, Hence, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. At The Request Of Ld. Representatives Of The Parties, Ita No.1170/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

Section 147Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.1170 to1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [PAN: AEBPG7187B] vs. DCIT, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances by: Shri Abhishek Bansal, AR, appeared on behalf of the assessee. Shri B. K. Singh,…

Sundip Kumar Gupta., Kolkata vs. DCIT, Cir-47, Kolkata.

Appeals of the assessee stand allowed

ITA 1171/KOL/2023[2012-13]Status: DisposedITAT Kolkata02 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.1170 To1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [Pan: Aebpg7187B] Vs. Dcit, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 23, 2024 Date Of Pronouncing The Order : July 02, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Bunch Of Four Appeals Preferred By The Assessee Against The Separate Orders Dated 06.09.2023, 06.09.2023, 15.09.2023 & 06.09.2023, Respectively, Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issues Involved In All The Appeals Are Identical, Hence, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. At The Request Of Ld. Representatives Of The Parties, Ita No.1170/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

Section 147Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.1170 to1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [PAN: AEBPG7187B] vs. DCIT, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances by: Shri Abhishek Bansal, AR, appeared on behalf of the assessee. Shri B. K. Singh,…

Sundip Kumar Gupta., Kolkata vs. DCIT, Cir-47, Kolkata.

Appeals of the assessee stand allowed

ITA 1170/KOL/2023[2010-11]Status: DisposedITAT Kolkata02 Jul 2024AY 2010-11

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.1170 To1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [Pan: Aebpg7187B] Vs. Dcit, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances By: Shri Abhishek Bansal, Ar, Appeared On Behalf Of The Assessee. Shri B. K. Singh, Jcit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 23, 2024 Date Of Pronouncing The Order : July 02, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Bunch Of Four Appeals Preferred By The Assessee Against The Separate Orders Dated 06.09.2023, 06.09.2023, 15.09.2023 & 06.09.2023, Respectively, Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issues Involved In All The Appeals Are Identical, Hence, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order. At The Request Of Ld. Representatives Of The Parties, Ita No.1170/Kol/2023 Is Taken As The Lead Case For The Purpose Of Narration Of Facts.

Section 147Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.1170 to1173/Kol/2023 Assessment Years: 2010-11, 2012-13, 2014-15 & 2015-16 Sundip Kumar Gupta..…………………....................…...……………....Appellant Fort Oasis Complex, Flat No.040903, Block-436B, Panditya Road, Kolkata – 700029. [PAN: AEBPG7187B] vs. DCIT, Circle-47, Kolkata…….……………............................…..…..... Respondent Appearances by: Shri Abhishek Bansal, AR, appeared on behalf of the assessee. Shri B. K. Singh,…

DCIT-CC-4(2), Mumbai vs. Rubberwala Realty, Mumbai

In the result, all the appeals of the assessee for AYs 2015-16 to

ITA 3531/MUM/2023[2018-19]Status: DisposedITAT Mumbai07 Jun 2024AY 2018-19

Bench: We Advert To The Grounds Taken In The Cross Appeals, It Would First Be Relevant To Cull Out The Basic Facts Of The Case & Effect Of Law In Brief In Respect Of Certain Ays. Search U/S 132 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Was Conducted Against The Rubberwala Group, On 17-03-2021 Thereby Triggering Section 153A Of The Act. Prior To The Date Of Search, The Income-Tax Assessments For Ays 2015-16 To 2019-20 Were Either Completed U/S 143(1)/143(3) Of The Act And/Or The Time Limit For Issue Of Notice U/S 143(2) Of The Act Had Expired. Accordingly, The Income-Tax 3

For Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 133(6)Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…2 ITA No.3443 & Ors/Mum/2023 A.Ys. 2015-16 to 2021-22 Rubberwala Realty Revenue by: Shri Sanyogita Nagpal, CIT सुनवाई की तारीख / Date of Hearing: 08/04/2024 घोषणा की तारीख /Date of Pronouncement: 07/06/2024 PER BENCH: आदेश / ORDER All these appeals preferred by the Revenue and the assessee are against the common order of Learned Commissioner of Income Tax (Appeals) -52, Mumbai [ in short ‘ld. CIT(A)'] dated 31.07.2023 arising out of the assessment orders passed by Deputy Commissioner of Income-tax, Central Circle 4(2), Mumbai [in short 'AO'] for AYs 2015-16 to 2021-22. Since the issues involved were common, all t…

DCIT-CC-4(2), Mumbai vs. Rubberwala Housing and Infrastructure Limited, Mumbai

In the result, all the appeals of the assessee stands allowed and

ITA 3508/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2021-22) Rubberwala Housing & Infrastructure Ltd. Ground Floor, Rubberwala House, Dr. A Nair Road, Agripada, Mumbai-400011. बनाम / Vs. Dcit, Central Circle-4(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3508/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3505/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3504/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3549/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3503/Mum/2023

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आ…

DCIT-CC-4(2), Mumbai vs. Rubberwala Housing and Infrastructure Limited, Mumbai

ITA 3505/MUM/2023[2016-17]Status: DisposedITAT Mumbai07 Jun 2024AY 2016-17

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अप…

DCIT-CC-4(2), Mumbai vs. Rubberwala Housing and Infrastructure Limited, Mumbai

ITA 3504/MUM/2023[2017-18]Status: DisposedITAT Mumbai07 Jun 2024AY 2017-18

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अप…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT CC-4(2), Mumbai

In the result, all the appeals of the assessee stands allowed and

ITA 3448/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2021-22) Rubberwala Housing & Infrastructure Ltd. Ground Floor, Rubberwala House, Dr. A Nair Road, Agripada, Mumbai-400011. बनाम / Vs. Dcit, Central Circle-4(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3508/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3505/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3504/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3549/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3503/Mum/2023 2

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpa
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आ…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3447/MUM/2023[2016-17]Status: DisposedITAT Mumbai07 Jun 2024AY 2016-17

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अप…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3446/MUM/2023[2017-18]Status: DisposedITAT Mumbai07 Jun 2024AY 2017-18

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अप…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT CC 4(2), Mumbai

ITA 3445/MUM/2023[2018-19]Status: DisposedITAT Mumbai07 Jun 2024AY 2018-19

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अप…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3444/MUM/2023[2019-20]Status: DisposedITAT Mumbai07 Jun 2024AY 2019-20

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अप…

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3443/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अ…

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3442/MUM/2023[2016-17]Status: DisposedITAT Mumbai07 Jun 2024AY 2016-17

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अ…

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3441/MUM/2023[2017-18]Status: DisposedITAT Mumbai07 Jun 2024AY 2017-18

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अ…

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3440/MUM/2023[2018-19]Status: DisposedITAT Mumbai07 Jun 2024AY 2018-19

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अ…

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3439/MUM/2023[2019-20]Status: DisposedITAT Mumbai07 Jun 2024AY 2019-20

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अ…

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3438/MUM/2023[2020-21]Status: DisposedITAT Mumbai07 Jun 2024AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अ…

Rubberwala Realty, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3437/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jun 2024AY 2021-22

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3437/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22) Rubberwala Realty बनधम/ Dcit, Central Circle-4(2) 19Th Floor, Air India Ground Floor, Rubberwala Vs. House, Dr. A Nair Road, Building, Nariman Point, Agripada, Mumbai-400011. Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3531/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-4(2) बनधम/ Rubberwala Realty Room No. 1921, 19Th Floor, Ground Floor, Vs. Air India Building, Nariman Rubberwala House, Dr. A Point, Mumbai-400021. Nair Road, Agripada, Mumbai-400011. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccr7449B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mani Jain, Fca A.Ys. 2015-16 To 2021-22 Rubberwala Realty Revenue By: Shri Sanyogita Nagpal, Cit सुनवाई की तारीख / Date Of Hearing: 08/04/2024 घोषणा की तारीख /Date Of Pronouncement: 07/06/2024

For Appellant: Shri Mani Jain, FCAFor Respondent: Shri Sanyogita Nagpal, CIT
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3443/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3442/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3441/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3440/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3439/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3438/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अ…