PCIT v. Best Infrastructure (India) (P.) Ltd.

397 ITR 82High Court2017#66 most cited

What is PCIT v. Best Infrastructure (India) (P.) Ltd. authority for?

A statement recorded under Section 132(4) of the Income Tax Act, 1961, does not by itself constitute incriminating material for making additions to income.

786

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2017 to 2026.

Also referred to as

PCIT v. Best Infrastructure India · Section 132(4) · incriminating material · retracted statement · search assessment · addition without evidence · evidentiary value of statement · statement under search

Also reported as

84 Taxmann.com 2872017 SCC OnLine DEL 9591

Sections most often in play

Section 143(3)Section 153ASection 132(4)Section 132Section 147Section 69ASection 153CSection 148

Issues it is cited on

undisclosed foreign income and assetssection 158b(b)section 149(1)(c)section 158bb(1)section 4(2)section 158basection 153(a)section 158bbsection 201(3)statement under section 132(4)retracted statementsection 150

Judgments citing PCIT v. Best Infrastructure (India) (P.) Ltd.

Kamla Shanti Landmarc Property Pvt Ltd, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4380/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2022AY 2011-12

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. Kamla Shanti Landma…

Kamla Shanti Landmarc Property Pvt Ltd, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4379/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. Kamla Shanti Landma…

Kamla Shanti Landmarc Property Pvt Ltd, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4378/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. Kamla Shanti Landma…

Kamla Shanti Landmarc Property Pvt Ltd, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4377/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. Kamla Shanti Landma…

Kamlashri Developers, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4350/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. According to the Re…

Kamlashri Developers, Mumbai vs. DCIT (3)(4) CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4349/MUM/2019[2013-14]Status: DisposedITAT Mumbai30 Aug 2022AY 2013-14

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. According to the Re…

Kamlashri Developers, Mumbai vs. DCIT (3)(4) CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4348/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Aug 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. According to the Re…

Kamlashri Developers, Mumbai vs. DCIT (3)(4) CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4347/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2022AY 2011-12

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. According to the Re…

Kamlashri Developers, Mumbai vs. DCIT (3)(4) CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4346/MUM/2019[2010-1]Status: DisposedITAT Mumbai30 Aug 2022

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. According to the Re…

Kamlashri Developers, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4345/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. According to the Re…

Kamlashri Developers, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09, 2009-10, 2010-

ITA 4344/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Ketki RajeshirkeFor Respondent: Shri Rashmikant Modi
Section 132(4)Section 143(2)Section 143(3)Section 153A

…incriminating material to justify additions in unabated assessments. The Revenue further contended that, the decisions relied upon by the assessee in the cases of Pr. CIT Vs Anand Kr. Jain HUF (133 taxmann.com 288), Pr.CIT Vs Best Infrastructure (I) Pvt Ltd (397 ITR 82), CIT Vs Harjeev Aggarwal (241 Taxmann 199), PKSS Infrastructure Pvt Ltd Vs DCIT (ITA No. 5680 & 5681/Mum/2019), amongst others, wherein it was held that statements recorded u/s 132(4) cannot alone constitute incriminating material to justify addition in unabated assessments, were distinguishable on facts from the present case. According to the Re…

Kamla Ankur Developer, Mumbai vs. DCIT (3)(4), CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4224/MUM/2019[2013-14]Status: DisposedITAT Mumbai30 Aug 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3) (4) -CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4223/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Aug 2022AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3) (4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4222/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Aug 2022AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3) (4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4221/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3)(4) CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4220/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Aug 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Ankur Developer, Mumbai vs. DCIT (3)(4), CC, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4219/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. Nos.4219 To 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 To 2013-14) Kamlaankur Developers बनाम/ Dcit, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19Th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. :Aaifk4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुिवधईकीतधरीख / Date Of Hearing: 15/07/2022 घोर्णधकीतधरीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Perbench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2013-14. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. Nos.4219 to 4224/Mum/2019 (निर्धारणवर्ा / Assessment Years: 2008-09 to 2013-14) KamlaAnkur Developers बनाम/ DCIT, Central Circle-3(4) Ground Floor, Shanti Vimal, P. 19th Floor, Air India Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400021. Mumbai-400057. स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. :AAIFK4903G (अपीलधथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुिवधईकीतधरीख / Date of Hearing: 1…

Kamla Shubham Estate, Mumbai vs. DCIT- CC -(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4217/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Aug 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.4215 To 4218 & 1577 & 1579/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2012-13 & 2014-15) Kamla Shubham Estate बिधम/ Dcit Central Circle (3)(4) Ground Floor, Shanti Vimal, 19Th Floor, Air India Vs. P.M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk6226E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Orders Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2011-12 & Dated 11.02.2019 For Ays 2012-13 & 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.4215 to 4218 & 1577 & 1579/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2012-13 & 2014-15) Kamla Shubham Estate बिधम/ DCIT Central Circle (3)(4) Ground Floor, Shanti Vimal, 19th Floor, Air India Vs. P.M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK6226E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुनवाईकीतारीख…

Kamla Shubham Estate, Mumbai vs. DCIT- CC -(3)(4), Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 4215/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/I.T.A. Nos.4215 To 4218 & 1577 & 1579/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 To 2012-13 & 2014-15) Kamla Shubham Estate बिधम/ Dcit Central Circle (3)(4) Ground Floor, Shanti Vimal, 19Th Floor, Air India Vs. P.M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaifk6226E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha(Dr) सुनवाईकीतारीख / Date Of Hearing: 15/07/2022 घोषणाकीतारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Orders Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 09.04.2019 For A.Y. 2008-09 To Ay. 2011-12 & Dated 11.02.2019 For Ays 2012-13 & 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order.

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha(DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/I.T.A. Nos.4215 to 4218 & 1577 & 1579/Mum/2019 (निर्धारणवर्ा / Assessment Years:2008-09 to 2012-13 & 2014-15) Kamla Shubham Estate बिधम/ DCIT Central Circle (3)(4) Ground Floor, Shanti Vimal, 19th Floor, Air India Vs. P.M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAIFK6226E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha(DR) सुनवाईकीतारीख…

Kamla Landmarc Infra, Mumbai vs. DCIT(3)(4) Central Circle, Mumbai

In the result, the appeals of the assessee for AYs 2008-09,

ITA 1632/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Aug 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 1626 To 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 To 2014-15) Kamla Landmarc Infra बिधम/ Dcit, Central Circle-3(4) 19Th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfk9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 15/07/2022 घोषणा की तारीख /Date Of Pronouncement: 30/08/2022 आदेश / O R D E R Per Bench These Appeals Preferred By The Assessee Are Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals)-51, Mumbai [Hereinafter In Short “Ld. Cit(A)”] Dated 10.01.2019 For A.Y. 2008- 09 To Ay. 2014-15. Since Issues Involved Are Common, All The Appeals For All The Assessment Year/Years (Hereinafter Referred To As “Ay”) Were Heard Together. Both The Parties Also Argued Them Together Raising Similar Arguments On These Issues. Accordingly, For The Sake Of Convenience & Brevity, We Dispose All The Appeals By This Consolidated Order. 2. Before 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 Ay’S. The Assessee Is A Primarily

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Vinay Sinha (DR)
Section 132(4)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. Nos. 1626 to 1632/Mum/2019 (निर्धारण वर्ा / Assessment Years:2008-09 to 2014-15) Kamla Landmarc Infra बिधम/ DCIT, Central Circle-3(4) 19th Floor, Air India Ground Floor, Shanti Vimal, P. Vs. M. Road, Vile Parle East, Building, Nariman Point, Mumbai-400057. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFK9340C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rashmikant Modi Ms. Ketki Rajeshirke Revenue by: Shri Vinay Sinha (DR) सुनवाई की तारीख / Date of…