What is PCIT v. Paradise Inland Shipping (P.) Ltd. authority for?

The Supreme Court affirms that merely suspecting a company to be a shell company is insufficient to disregard evidence establishing the creditworthiness and identity of the investor, particularly when the assessing officer fails to provide specific evidence beyond suspicion.

How many judgments cite PCIT v. Paradise Inland Shipping (P.) Ltd.?

23 judgments on BharatTax cite PCIT v. Paradise Inland Shipping (P.) Ltd. (93 Taxmann.com 84), spanning 2018 to 2025.

Which sections of the Income Tax Act does PCIT v. Paradise Inland Shipping (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 131, Section 143(3), Section 147, Section 153A, Section 69C.

PCIT v. Paradise Inland Shipping (P.) Ltd. (93 Taxmann.com 84)

Hardayal Milk Products Private Limited, Shikohabad vs. DCIT, Circle-2(2)(1), Firozabad

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 344 & 343/Agr/2025 Assessment Year: 2013-14 Hardayal Milk Products Private Vs. DCIT, Circle 2(2)(1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separa…

Hardayal Milk Products Private Limited, Shikohabad vs. DCIT, Circle-2(2)(1), Firozabad

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 344 & 343/Agr/2025 Assessment Year: 2013-14 Hardayal Milk Products Private Vs. DCIT, Circle 2(2)(1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separa…

DCIT CC 7(3), Mumbai vs. M/S Om Trilok Realty & Infrastructure, Mumbai

ITA 4048/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Dec 2025AY 2014-15

Bench: Shree Pawan Singh, Jm & Shri Arun Khodpia, Am Deputy Commissioner M/S Om Trilok Realty & Of Income Tax, Cc-7(3), Infrastructures, Shop No. 6Th Room No. 655, 8, Botawala Building, V Floor, Aayakar Bhavan, 82086, Raghavji Road, S M. K. Road, Mumbai- Gowalia Tank, 400020, Maharashtra Mumbai-400036 Pan No. Aabfo8779M (Appellant) : (Respondent) Assessee By : Shri Rushabh Mehta : Shri R A Dhyani, Cit-Dr Respondent By : 17.09.2025 Date Of Hearing Date Of : 10.12.2025 Pronouncement

For Appellant: Shri Rushabh MehtaFor Respondent: 17.09.2025

Section 131Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHREE PAWAN SINGH, JM AND SHRI ARUN KHODPIA, AM Deputy Commissioner M/s Om Trilok Realty & of Income Tax, CC-7(3), Infrastructures, Shop No. 6th Room No. 655, 8, Botawala Building, v Floor, Aayakar Bhavan, 82086, Raghavji Road, s M. K. Road, Mumbai- Gowalia Tank, 400020, Maharashtra Mumbai-400036 PAN No. AABFO8779M (Appellant) : (Respondent) Assessee by : Shri Rushabh Mehta : Shri R A Dhyani, CIT-DR Respondent by : 17.09.2025 Date of Hearing Date of : 10.12.2025 Pronouncement O R D E R Per Arun Khodpia, AM: The captioned appeal filed by therevenue is…

DCIT CC 7(3), Mumbai vs. M/S Lotus Logistics and Developers Pvt Ltd., Mumbai

ITA 4058/MUM/2019[2008-09]Status: DisposedITAT Mumbai04 Apr 2025AY 2008-09

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. A.Y. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner M/s Lotus Logistics & of Income Tax, CC Developers Pvt Ltd, 7(3), Mumbai, 419, Laxmi Plaza, Laxmi Room No.655, 6th Industrial Estate, New Link Floor, Aayakar Bhavan, Road, Andheri, Mumbai-400 M.K. Road, Mumbai, 053 400020 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2010 2015-16 -do- -do- 6920/M/2019 2016-17 ACIT-CC…

DCIT - CC -7(3), Mumbai vs. M/S A. M. Constructions, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 3115/MUM/2019[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. Α.Υ. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner of Income Tax, CC 7(3), Mumbai, Room No.655, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai, 400020 M/s Lotus Logistics & Developers Pvt Ltd, 419, Laxmi Plaza, Laxmi Industrial Estate, New Link Road, Andheri, Mumbai-400 053 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2019 2015-16 -do- -do- 6920/M/2024 2016-17 ACIT-CC 7(3), M…

DCIT, CC - 7(3), Mumbai vs. M/S A. M. Developers and Realtors, Mumbai

ITA 3041/MUM/2019[2012-13]Status: DisposedITAT Mumbai04 Apr 2025AY 2012-13

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. A.Y. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner M/s Lotus Logistics & of Income Tax, CC Developers Pvt Ltd, 7(3), Mumbai, 419, Laxmi Plaza, Laxmi Room No.655, 6th Industrial Estate, New Link Floor, Aayakar Bhavan, Road, Andheri, Mumbai-400 M.K. Road, Mumbai, 053 400020 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2019 2015-16 -do- -do- 6920/M/2024 2016-17 ACIT-CC…

DCIT - CC -7(3), Mumbai vs. M/S A. M. Constructions, Mumbai

ITA 3040/MUM/2019[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. A.Y. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner M/s Lotus Logistics & of Income Tax, CC Developers Pvt Ltd, 7(3), Mumbai, 419, Laxmi Plaza, Laxmi Room No.655, 6th Industrial Estate, New Link Floor, Aayakar Bhavan, Road, Andheri, Mumbai-400 M.K. Road, Mumbai, 053 400020 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2019 2015-16 -do- -do- 6920/M/2024 2016-17 ACIT-CC…

DCIT-CC-7(3), Mumbai vs. M/S Lotus Buildspace LLP, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 1485/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Apr 2025AY 2014-15

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. Α.Υ. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner of Income Tax, CC 7(3), Mumbai, Room No.655, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai, 400020 M/s Lotus Logistics & Developers Pvt Ltd, 419, Laxmi Plaza, Laxmi Industrial Estate, New Link Road, Andheri, Mumbai-400 053 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2019 2015-16 -do- -do- 6920/M/2024 2016-17 ACIT-CC 7(3),…

DCIT CC 7(4), Mumbai vs. Poddar Renaissance Reality Pvt Ltd (Now Known As Imperial Renaissaice Reniasance Reality Pvt. Ltd), Mumbai

In the result, the appeal of the In the result, the appeal of the Revenue is partly allowed

ITA 2045/MUM/2019[2012-13]Status: DisposedITAT Mumbai20 Dec 2024AY 2012-13

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhaildcit, Cc-7(4), Mumbai V/S. Poddar Renaissance Reality Room No. 659, Aaykar बनाम Pvt. Ltd. (Now Known As Bhavan, M.K. Road, Imperial Renaissance Mumbai-400020 Renaissance Reality Pvt. Ltd.) 501/601, Aqua Marine, Carter Road, Mumbai-400050030 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aagcp2657R Appellant/अपीलाथ" .. Respondent/"ितवादी

For Appellant: Mr. Rishabh MehtaFor Respondent: Mr. R. A. Dhyani

Section 143Section 143(3)Section 68Section 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER DCIT, CC-7(4), Mumbai v/s. Poddar Renaissance Reality Room No. 659, Aaykar बनाम Pvt. Ltd. (Now known as Bhavan, M.K. Road, Imperial Renaissance Mumbai-400020 Renaissance Reality Pvt. Ltd.) 501/601, Aqua Marine, Carter Road, Mumbai-400050030 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAGCP2657R Appellant/अपीलाथ" .. Respondent/"ितवादी Assessee by : Mr. Rishabh Mehta Revenue by : Mr. R. A. Dhyani Date of Hearing 15.10.2024 Date of Pronouncement 20.12.2024 आदेश / O R D E R PE…

Deputy Commissioner of Income Tax, Aurangabad vs. Vista Nirman Pvt. Ltd., Mumbai

ITA 1340/PUN/2023[2011-12]Status: DisposedITAT Pune05 Aug 2024AY 2011-12

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2011-12

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ajay Kumar Keshari

Section 132Section 133(6)Section 133ASection 142(1)Section 143(3)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2011-12 DCIT, Aurangabad Vista Nirman Pvt. Ltd., F-11, 3rd Floor, Veer Nariman Vs. Road, Churchgate, Manek Mahal, Mumbai – 400020 PAN: AADCV5473G (Appellant) (Respondent) CO No.21/PUN/2024 Assessment Year : 2011-12 Vista Nirman Pvt. Ltd., DCIT, Aurangabad F-11, 3rd Floor, Veer Nariman Road, Vs. Churchgate, Manek Mahal, Mumbai – 400020 PAN: AADCV5473G (Cross Objector) (Respondent) Assessee by : Shri Jaiprakash Bairagra Department by : Shri Ajay Kumar Keshar…

DCIT, CC-1(2), Kolkata vs. M/S. Chaman Metalics Ltd., Maharashtra

In the result, the appeal of the Revenue stands dismissed

ITA 610/KOL/2023[2007-08]Status: DisposedITAT Kolkata18 Oct 2023AY 2007-08

Bench: Shri Sanjay Garganddr. Manish Borad

Section 133(6)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member andDr. Manish Borad, Accountant Member I.T.A No.610/Kol/2023 Assessment year: 2007-08 DCIT, CC-1(2), Kolkata.........................................................……Appellant vs. M/s ChamanMetallics Ltd....................…............,..…...…..…..Respondent A-26, MIDC, Tadali Growth Centre, Chandrapur-442406, Maharashtra. [PAN: AACCC3756E] Appearances by: Shri Sanjay Paul, Addl. CIT(DR), appeared on behalf of the…

DCIT, CC - 7(3), Mumbai vs. Shri Khimji Karamshi Patel, Mumbai

Accordingly, the ground nos. 1 to 3 of the revenue are dismissed

ITA 3039/MUM/2019[2008-09]Status: DisposedITAT Mumbai16 Feb 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. Rushabh Mehta, CAFor Respondent: Smt. Madhumalti Ghosh, CIT DR

Section 131Section 143(1)Section 143(2)Section 143(3)Section 148Section 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 3039, 3117 & 4038/MUM/2019 (Assessment Year 2008-09, 2014-15, 2011-12) Shri Khimji Karamshi Patel DCIT,CC-7(3) 602, 6 th Floor, Petit Tower, August Aaykar Bhavan, R.No. 655, Vs. Kranti Marg, Kemps Corner, M.K.Road, Mumbai- 400 020 Mumbai-400 036 (Appellant) (Respondent) PAN No. AADPP8816G CO No. 72/MUM/2020 Arising Out of ITA No. 3117/MUM/2019 (Assessment Year 2011-12) & CO No. 46/MUM/2021 Arising Out of ITA No. 4038/MUM/2019 (Assessment Year 2014-15) Shri Khimji Karamshi Patel DCIT…

DCIT 7(3), Mumbai vs. Shri. Khimji Karamshi Patel, Mumbai

Accordingly, the ground nos. 1 to 3 of the revenue are dismissed

ITA 4038/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Feb 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. Rushabh Mehta, CAFor Respondent: Smt. Madhumalti Ghosh, CIT DR

Section 131Section 143(1)Section 143(2)Section 143(3)Section 148Section 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 3039, 3117 & 4038/MUM/2019 (Assessment Year 2008-09, 2014-15, 2011-12) Shri Khimji Karamshi Patel DCIT,CC-7(3) 602, 6 th Floor, Petit Tower, August Aaykar Bhavan, R.No. 655, Vs. Kranti Marg, Kemps Corner, M.K.Road, Mumbai- 400 020 Mumbai-400 036 (Appellant) (Respondent) PAN No. AADPP8816G CO No. 72/MUM/2020 Arising Out of ITA No. 3117/MUM/2019 (Assessment Year 2011-12) & CO No. 46/MUM/2021 Arising Out of ITA No. 4038/MUM/2019 (Assessment Year 2014-15) Shri Khimji Karamshi Patel DCIT…

DCIT, CC - 7(3), Mumbai vs. Shri Khimji Karamshi Patel, Mumbai

Accordingly, the ground nos. 1 to 3 of the revenue are dismissed

ITA 3117/MUM/2019[2011-12]Status: DisposedITAT Mumbai15 Feb 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. Rushabh Mehta, CAFor Respondent: Smt. Madhumalti Ghosh, CIT DR

Section 131Section 143(1)Section 143(2)Section 143(3)Section 148Section 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 3039, 3117 & 4038/MUM/2019 (Assessment Year 2008-09, 2014-15, 2011-12) Shri Khimji Karamshi Patel DCIT,CC-7(3) 602, 6 th Floor, Petit Tower, August Aaykar Bhavan, R.No. 655, Vs. Kranti Marg, Kemps Corner, M.K.Road, Mumbai- 400 020 Mumbai-400 036 (Appellant) (Respondent) PAN No. AADPP8816G CO No. 72/MUM/2020 Arising Out of ITA No. 3117/MUM/2019 (Assessment Year 2011-12) & CO No. 46/MUM/2021 Arising Out of ITA No. 4038/MUM/2019 (Assessment Year 2014-15) Shri Khimji Karamshi Patel DCIT…

DCIT, Circle-3(1) Kolkata, Kolkata vs. M/S. Shree Parasnath Re-Rolling Mills Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2470/KOL/2019[2012-13]Status: DisposedITAT Kolkata15 Nov 2022AY 2012-13

Bench: Shri Rajesh Kumar& Shri Sonjoy Sarma]

Section 142(1)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member& Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 2470/Kol/2019 Assessment Year : 2012-13 DCIT, Circle-3(1), Kolkata Vs. M/s Shree Parasnath Re-Rolling Mills Ltd. (PAN:AAGCS 2108 E) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 13.09.2022 क$ "त&थ Date of Pronouncement/ 17.11.2022 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Siddharth Agarwal, Advocate "नधा"/रती क$ ओर से For the Respon…

ITO, Ward-7(1), Kolkata vs. M/S Anvil Electricals Pvt. Limited(Formerly Known As Damiya Vanijya Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 133/KOL/2022[2012-13]Status: DisposedITAT Kolkata19 Oct 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz)& Shri Rajesh Kumar]

Section 131Section 142(1)Section 143(1)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजपाल यादव,उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajpal Yadav, Vice-President (KZ)& Shri Rajesh Kumar, Accountant Member] I.T.A. No. 133/Kol/2022 Assessment Year : 2012-13 ITO, Ward-7(1), Kolkata Vs. M/s Anvil Electricals Pvt. Ltd. (Formerly Known as Dalmiya Vanijya Pvt. Ltd.) (PAN: AACCD 5525 C) Appellant / (अपीलाथ!) Respondent / ("#यथ!) 05.09.2022 Date of Hearing / सुनवाई क& 'त(थ Date of Pronouncement / 19.10.2022 आदेश उ*घोषणा क& 'त(थ For the Appellant / Shri A.K. Tulsiyan…

DCIT-CC-7(3), Mumbai vs. Shri Majni Karamshi Patel, Mumbai

In the result, the cross objections of the assessee and the appeal filed by the revenue is dismissed

ITA 6128/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Aug 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal, Accountat Member Dcit, Cc-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent Co No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. Dcit, Cc-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent

For Appellant: Shri.Rushab Mehta.ARFor Respondent: Shri .T .Shankar.DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTAT MEMBER DCIT, CC-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPP0130D Appellant .. Respondent CO No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. DCIT, CC-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira…

M/S Everfine Constructions Pvt. Ltd., Mumbai vs. DCIT CC-7(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3129/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Sept 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Sanjeev Kashyap

Section 133ASection 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 3129/MUM/2019 (A.Y: 2011-12) M/s. Everfine Constructions Pvt. Ltd., v. Dy. CIT – Central Circle -7(3) Shop No. 8, Botawala Building Aayakar Bhavan 82/86 Raghavji Road, Gowalia Tank Mumbai - 400020 Mumbai -400036 PAN: AACCE3674P (Appellant) (Respondent) Assessee by : Shri Rushabh Mehta Department by : Shri Sanjeev Kashyap Date of Hearing : 18.06.2021 Date of Pronouncement : 16.09.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is f…

Shakti Share Shoppee Pvt. Ltd., Mumbai vs. ITO, WD-13(2)(3), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 4100/MUM/2017[2008-09]Status: DisposedITAT Mumbai23 Dec 2020AY 2008-09

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri T.S. Khalsa, D.R

Section 143(1)Section 147Section 148Section 56(2)(vii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.4100 & 4101/M/2017 Assessment Years: 2008-09 & 2009-10 M/s. Shakti Share The Income-Tax Officer, Shoppee Pvt. Ltd., Ward-13(2)(3), B-302, Rangoli Vasant Aayakar Bhavan, Utsav, Vs. Mumbai - 400020 Thakur Village, Kandivali (East), Mumbai – 400 101 PAN: AAACS 9220 K (Appellant) (Respondent) Present for: Assessee by : Shri Vishnu Agarwal, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date of Hearing : 15.12.2020 Date of Pronouncement : 23.12.2020 O R D E R Per Raj…

ACIT, Circle-5(2), Kolkata vs. M/S Nirnidhi Marketing Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 1960/KOL/2017[2012-13]Status: DisposedITAT Kolkata09 Dec 2020AY 2012-13

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115JSection 131Section 142(1)Section 143(2)Section 68

…ITA No. 1960/Kol/2017 M/s Nirnidhi Marketing Pvt. Ltd. A.Y. 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 1960/Kol/2017 Assessment Year: 2012-13 ACIT, Circle-5(2), Kolkata Vs. M/s Nirnidhi Marketing Pvt. Ltd. (PAN:AACCN 7876 J) Appellant Respondent Date of Hearing (Virtual) 26.11.2020 Date of Pronouncement 09.12.12.2020 For the Appellant Shri Sandeep Choube, CIT For the Respondent Shri S. M. Surana, Advoc…

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