PCIT v. Super Malls Pvt. Ltd.

393 ITR 557High Court2017#654 most cited

What is PCIT v. Super Malls Pvt. Ltd. authority for?

A satisfaction note under section 153C is not invalid on hyper-technical grounds like literal interpretation of 'belonging to' if the Assessing Officer has satisfied himself with the contents of seized documents, even if those documents belong to a third party.

152

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

PCIT v. Super Malls Pvt. Ltd. · section 153C · satisfaction note · seized documents · third party · belonging to · hyper technical ground · invalid satisfaction note

Read the full judgment

Issues it is cited on

illegal paymentpublic servantcancellation of registrationdumb documentssection 132(4a)section 292cblock perioddelay in filing appealsection 292documents seizedsatisfaction notesection 12aa

Judgments citing PCIT v. Super Malls Pvt. Ltd.

DCIT CC-8(4), Mumbai vs. Aachman Vanijya Pvt. Ltd, Kolkata

In the result, appeals of the revenue and cross-objections of the assessee are dismissed

ITA 827/MUM/2025[2015-16]Status: DisposedITAT Mumbai21 Mar 2025AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah & Ms. Tisha Bagh, A/RsFor Respondent: Dr. K.R. Subhash, CIT, D/R
Section 132Section 153ASection 68

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 824 to 827/Mum/2025 Assessment Years: 2012-13 to 2015-16 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 69 to 72/Mum/2025 Assessment Year: 2012-13 to 2015-16 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Build…

DCIT Central Circle 8(4), Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeals of the revenue and cross-objections of the assessee are dismissed

ITA 826/MUM/2025[2014-15]Status: DisposedITAT Mumbai21 Mar 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah & Ms. Tisha Bagh, A/RsFor Respondent: Dr. K.R. Subhash, CIT, D/R
Section 132Section 153ASection 68

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 824 to 827/Mum/2025 Assessment Years: 2012-13 to 2015-16 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 69 to 72/Mum/2025 Assessment Year: 2012-13 to 2015-16 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Build…

DCIT, Central Circle 8(4), Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeals of the revenue and cross-objections of the assessee are dismissed

ITA 825/MUM/2025[2013-14]Status: DisposedITAT Mumbai21 Mar 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah & Ms. Tisha Bagh, A/RsFor Respondent: Dr. K.R. Subhash, CIT, D/R
Section 132Section 153ASection 68

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 824 to 827/Mum/2025 Assessment Years: 2012-13 to 2015-16 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 69 to 72/Mum/2025 Assessment Year: 2012-13 to 2015-16 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Build…

DCIT Central Circle-8(4), Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeals of the revenue and cross-objections of the assessee are dismissed

ITA 824/MUM/2025[2012-13]Status: DisposedITAT Mumbai21 Mar 2025AY 2012-13

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah & Ms. Tisha Bagh, A/RsFor Respondent: Dr. K.R. Subhash, CIT, D/R
Section 132Section 153ASection 68

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 824 to 827/Mum/2025 Assessment Years: 2012-13 to 2015-16 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 69 to 72/Mum/2025 Assessment Year: 2012-13 to 2015-16 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Build…

ACIT, New Delhi vs. M/S. Nau Nidh Overseas Pvt. Ltd., New Delhi

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

ITA 6573/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Nov 2024AY 2009-10

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 132Section 139(1)Section 143(2)Section 143(3)Section 153CSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.6573/Del/2013 Assessment Years: 2009-10 The Asstt. Commissioner of Vs. M/s Nau Nidh Overseas Pvt. Income Tax, Ltd. Central Circle-09, D-6/13, Vasant Vihar, Jhandewalan, New Delhi-110067 New Delhi PAN :AABCN3865G (Revenue) (Assessee) Assessee by Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue by Ms. Baljeet Kaur, CIT-DR Date of hearing 11.11.2024 Date of Pronouncement 26.11.2024 ORDER PER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER The appeal by…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-I, New Delhi

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

M/S. Burlington Finance Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1294/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Aug 2022AY 2013-14
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Burlington Finance Ltd., Mumbai vs. Dy CIT, Central Circle-3(1), Mumbai

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

ITA 1268/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Aug 2022AY 2015-16
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Burlington Finance Ltd., Mumbai vs. Dy CIT, Central Circle-3(1), Mumbai

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

ITA 1266/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd, Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1196/MUM/2021[2014-15]Status: DisposedITAT Mumbai26 Aug 2022AY 2014-15
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd, Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1195/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Aug 2022AY 2013-14
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

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

ITA 1039/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…