Pepsico India Holdings (P.) Ltd. v. Asstt. CIT

50 Taxmann.com 299High Court2014#1201 most cited

What is Pepsico India Holdings (P.) Ltd. v. Asstt. CIT authority for?

Possession of photocopies of documents by a searched person does not automatically imply that the original documents belong to them, which is a crucial distinction for assuming jurisdiction under Section 153C for assessment of a person other than the searched person.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Pepsico India Holdings · Section 153C · Section 132 · search and seizure · jurisdiction · photocopies of documents · documents belonging · searched person · assessment of other person · satisfaction note

Also reported as

270 CTR 467228 Taxmann 1162014 SCC OnLine DEL 4155

Sections most often in play

Section 132Section 147Section 148Section 149Section 151Section 153ASection 153CSection 153D

Issues it is cited on

section 132(4a)(i)section 153(c)section 153c proceedingssection 292bbsatisfaction notesection 127section 129documents seizedsection 292cregular assessmentsection 292bsection 132(1)

Judgments citing Pepsico India Holdings (P.) Ltd. v. Asstt. CIT

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 491/JPR/2025\nनिर्धारण वर्ष / Assessment Years : 2018-19\nSh. Raghav Kumar Dhoot\nB-9, Bais Godown Industrial\nEstate, Jaipur.\nबनाम\nVs.\nThe DCIT,\nCentral Circle-1,\nJaipur.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AGXPD1233F\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee…

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 237/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 May 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

ITA 235/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 May 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year: 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary - 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement: 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos.234, 235, 236…

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

GHANSHYAM MADHUSUDAN SONI,,AHMEDABAD vs. ITO, WARD-3(3)(7), AHMEDABAD

In the result, appeal of the assessee being ITA No

ITA 1717/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2011-12

Bench: Ms. Suchitra Kambleassessment Year: 2009-10

Section 132ASection 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 153A

…ITA Nos.296/Ahd/2018 & 1717/Ahd/2019 Assessment Years: 2009-10 & 2011-12 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2009-10 Ghanshyam Madhusudan Soni, The Income Tax Officer, Hariom House, Ward – 1, Modasa, Opp. Sabar Sangh Petrol Pump, Dist. Arvalli. Opp. Harekrishna Motor Boding, Vs. Dhansura, District Arvalli, Gujarat. [PAN – AUWPS 7976 F] Assessment Year: 2011-12 Ghanshyam Madhusudan Soni, The Income Tax Officer, 313, Galaxy Business Park, Ward – 3(3)(7), Opp. Torrent Substation, Ahmedabad. Near Nikol - Mat…

GHANSHYAM MADHUSUDAN SONI,,ARVALLI vs. ITO, WARD-1, , MODASA

In the result, appeal of the assessee being ITA No

ITA 296/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2009-10

Bench: Ms. Suchitra Kambleassessment Year: 2009-10

Section 132ASection 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 153A

…ITA Nos.296/Ahd/2018 & 1717/Ahd/2019 Assessment Years: 2009-10 & 2011-12 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2009-10 Ghanshyam Madhusudan Soni, The Income Tax Officer, Hariom House, Ward – 1, Modasa, Opp. Sabar Sangh Petrol Pump, Dist. Arvalli. Opp. Harekrishna Motor Boding, Vs. Dhansura, District Arvalli, Gujarat. [PAN – AUWPS 7976 F] Assessment Year: 2011-12 Ghanshyam Madhusudan Soni, The Income Tax Officer, 313, Galaxy Business Park, Ward – 3(3)(7), Opp. Torrent Substation, Ahmedabad. Near Nikol - Mat…

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 911 OF 2022 (@ SLP (C) NO. 29096 OF 2019) Income Tax Officer …Appellant(s) Versus Vikram Sujitkumar Bhatia …Respondent(s) With CIVIL APPEAL NO. 912 OF 2022 (@ SLP (C) NO. 29109 OF 2019) CIVIL APPEAL NO. 913 OF 2022 (@ SLP (C) NO. 29115 OF 2019) CIVIL APPEAL NO. 914 OF 2022 (@ SLP (C) NO. 29116 OF 2019) CIVIL APPEAL NO. 915 OF 2022 (@ SLP (C) NO. 29118 OF 2019) CIVIL APPEAL NO. 916 OF 2022 (@ SLP (C) NO. 29119 OF 2019) CIVIL APPEAL NO. 911 OF 2022 Page 1 of 67 Digitally signed by N…

PR. COMMISSIONER OF INCOME TAX -01 vs. M/S. C.S. LEASING PVT. LTD.

ITA-492/2022HC Delhi30 Nov 2022
Section 132Section 142(1)Section 143(3)Section 153C

…Page 3 of 5 following judgments of coordinate benches of this court: (i) Pepsi Foods Private Limited vs. Assistant Commissioner of Income Tax (2015) 370 ITR 295; (ii) Pepsico India Holdings Pvt. Ltd. vs. Assistant Commissioner of Income Tax (2014) 270 CTR 467. 6.8. Pertinently, the CIT(A) observed that jurisdiction was assumed by the AO only on the ground that the respondent/assessee was closely related/associated with the searched person and not because any seized documents or assets belonged to the respondent/assessee. 6.9. In sum, the CIT(A) was of the view that it was an essential pre- re…

ACIT CENT CIR 2(1) , MUMBAI vs. SHRI AMISH A MODI, MUMBAI

ITA 1570/MUM/2021[2014-15]Status: DisposedITAT Mumbai20 Sept 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R
Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.1311, 1312 & 1468/M/2021 Assessment Years: 2012-13, 2013-14 & 2014-15 & ITA Nos.2437& 2436/M/2021 Assessment Years: 2011-12 & 2012-13 Shri Amish Anantrai Modi, Dy. Commissioner of 404, Jyoti Tower, Income Tax, S.V. Road, Central Circle-2(1), Room No.804, 8th Floor, Opp. Anandavan Ashram, Vs. Kandivali West, Pratishtha Bhavan, Mumbai – 400 0067 Old CGO Annex, PAN: AFXPM2914F M.K. Road, Mumbai - 400020 (Appellant) (Respondent) ITA Nos.1357 & 1570/M/2021 Ass…

AMISH ANANTRAI MODI,MUMBAI vs. DCIT 2(1), MUMBAI

ITA 1468/MUM/2021[2014-15]Status: DisposedITAT Mumbai20 Sept 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R
Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.1311, 1312 & 1468/M/2021 Assessment Years: 2012-13, 2013-14 & 2014-15 & ITA Nos.2437& 2436/M/2021 Assessment Years: 2011-12 & 2012-13 Shri Amish Anantrai Modi, Dy. Commissioner of 404, Jyoti Tower, Income Tax, S.V. Road, Central Circle-2(1), Room No.804, 8th Floor, Opp. Anandavan Ashram, Vs. Kandivali West, Pratishtha Bhavan, Mumbai – 400 0067 Old CGO Annex, PAN: AFXPM2914F M.K. Road, Mumbai - 400020 (Appellant) (Respondent) ITA Nos.1357 & 1570/M/2021 Ass…

ASSTT. CIT, CENTRAL CIR-2(1), MUMBAI vs. SHRI AMISH A MODI, MUMBAI

ITA 1357/MUM/2021[2013-14]Status: DisposedITAT Mumbai20 Sept 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R
Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.1311, 1312 & 1468/M/2021 Assessment Years: 2012-13, 2013-14 & 2014-15 & ITA Nos.2437& 2436/M/2021 Assessment Years: 2011-12 & 2012-13 Shri Amish Anantrai Modi, Dy. Commissioner of 404, Jyoti Tower, Income Tax, S.V. Road, Central Circle-2(1), Room No.804, 8th Floor, Opp. Anandavan Ashram, Vs. Kandivali West, Pratishtha Bhavan, Mumbai – 400 0067 Old CGO Annex, PAN: AFXPM2914F M.K. Road, Mumbai - 400020 (Appellant) (Respondent) ITA Nos.1357 & 1570/M/2021 Ass…

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

ITA 1312/MUM/2021[2013-14]Status: DisposedITAT Mumbai20 Sept 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R
Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.1311, 1312 & 1468/M/2021 Assessment Years: 2012-13, 2013-14 & 2014-15 & ITA Nos.2437& 2436/M/2021 Assessment Years: 2011-12 & 2012-13 Shri Amish Anantrai Modi, Dy. Commissioner of 404, Jyoti Tower, Income Tax, S.V. Road, Central Circle-2(1), Room No.804, 8th Floor, Opp. Anandavan Ashram, Vs. Kandivali West, Pratishtha Bhavan, Mumbai – 400 0067 Old CGO Annex, PAN: AFXPM2914F M.K. Road, Mumbai - 400020 (Appellant) (Respondent) ITA Nos.1357 & 1570/M/2021 Ass…

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

ITA 1311/MUM/2021[2012-13]Status: DisposedITAT Mumbai20 Sept 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Rajesh Damor, D.R
Section 10(38)Section 127Section 143(3)Section 153CSection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.1311, 1312 & 1468/M/2021 Assessment Years: 2012-13, 2013-14 & 2014-15 & ITA Nos.2437& 2436/M/2021 Assessment Years: 2011-12 & 2012-13 Shri Amish Anantrai Modi, Dy. Commissioner of 404, Jyoti Tower, Income Tax, S.V. Road, Central Circle-2(1), Room No.804, 8th Floor, Opp. Anandavan Ashram, Vs. Kandivali West, Pratishtha Bhavan, Mumbai – 400 0067 Old CGO Annex, PAN: AFXPM2914F M.K. Road, Mumbai - 400020 (Appellant) (Respondent) ITA Nos.1357 & 1570/M/2021 Ass…

DATALINK INFORMATICS P.LTD,MUMBAI vs. DCIT CEN CIR 09, MUMBAI

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 571/MUM/2016[2010-11]Status: DisposedITAT Mumbai01 Aug 2022AY 2010-11

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri C.T. Mathews
Section 132(1)Section 139Section 143(2)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.571/Mum./2016 (Assessment Year : 2010–11) Datalink Informatics Pvt. Ltd. (Now merged with Spruce Trading Pvt. Ltd.) ……………. Appellant A/605, Winsway Complex, Old Police Line Rd. Andheri (East), Mumbai 400 069 PAN – AABCA1334P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–9, Mumbai Assessee by : Ms. Shruti Agarwal Revenue by : Shri C.T. Mathews Date of Hearing – 20.05.2022 Date of Order – 01/08/2022 O R D E R PER SANDEEP SINGH KARHAIL,…

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

…ITA No.299/Bang/2019 Shri J.M. Vrushabendraiah, Hospete IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Shri J.M. Vrushabendraiah N C Colony Near State Bank of Hyderabad ACIT Circle-1 Vs. Hospete 583 201 Bellary PAN NO : AAWPV6572E APPELLANT RESPONDENT Appellant by : Shri Srihari Kutsa, A.R. Respondent by : Shri Narayana K.R., D.R. Date of Hearing : 13.07.2022 Date of Pronouncement : 20.07.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed aga…

KIRITKUMAR DHARSIBAI SUBA,MUMBAI vs. DY CIT-CC-1(4), MUMBAI

Accordingly, these appeals are also allowed

ITA 1194/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2022AY 2018-19

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

KIRITKUMAR DHARSIBAI SUBA,MUMBAI vs. DY CIT-CC-1(4), MUMBAI

Accordingly, these appeals are also allowed

ITA 1193/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

KIRITKUMAR DHARSIBAI SUBA,MUMBAI vs. DY CIT-CC-1(4), MUMBAI

Accordingly, these appeals are also allowed

ITA 1192/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Apr 2022AY 2016-17

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

KIRITKUMAR DHARSIBAI SUBA,MUMBAI vs. DY CIT-CC-1(4), MUMBAI

Accordingly, these appeals are also allowed

ITA 1191/MUM/2021[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Nishita MandalywalaFor Respondent: Smt. Neelam Shukla
Section 143(1)Section 143(2)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 1188, 1189, 1190, 1191, 1192, 1193 & 1194/MUM/2021 (A.Ys: 2012-13, 2013-14,2014-15,2015-16,2016-17, 2017-18 to 2018-19) Kiritkumar Dharsibhai Suba v. DCIT – Central Circle - 1(4) 203, Yogi Residency, Yogi Nagar 902, Old CGO Building Eksar Road, Borivali (W) M.K. Road Mumbai - 400091 Mumbai – 400020 PAN: AACPS9533Q (Appellant) (Respondent) Assessee by : Nishita Mandalywala Department by : Smt. Neelam Shukla Date of Hearing : 05.04.2022 Date of Pron…

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