Pr.CIT v. Kohinoor Project Pvt Ltd.

121 Taxmann.com 177High Court2020#2435 most cited

What is Pr.CIT v. Kohinoor Project Pvt Ltd. authority for?

If an assessee does not claim any exempt income during an assessment year, no disallowance under Section 14A of the Income-tax Act for expenditure incurred in relation to such income can be made.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr.CIT v. Kohinoor Project Pvt Ltd. · Section 14A disallowance · no exempt income · expenditure relating to exempt income · Rule 8D · disallowance not called for · Pr.CIT Kohinoor Project · 121 Taxmann.com 177 · exempt income not claimed · business deductions

Sections most often in play

Section 14ASection 250Section 143(3)Section 142(1)Section 115JBSection 143(2)Section 32Section 8D

Issues it is cited on

section 9(1)(ii)section 80absection 134section 108section 73section 43(5)clarificatory amendmentretrospective amendmentddtsection 10(34)disallowance under section 14asection 80a

Judgments citing Pr.CIT v. Kohinoor Project Pvt Ltd.

DCIT-CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2696/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Apr 2026AY 2020-21

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4),MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2695/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Apr 2026AY 2019-20

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4),MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2694/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2693/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Apr 2026AY 2017-18

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT, CENTRAL CIRCLE-2(2), PUNE vs. KAKADE INFRASTRUCTURE PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2277/PUN/2025[2014-15]Status: DisposedITAT Pune29 Jan 2026AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2275 & 2277/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 Dcit, V Kakade Infrastructure Private Limited,20Th Floor, A Wing, Central Circle-2(2), S Pune. Marathon Futurx, N.M.Joshi Marg Lower Parel, Mumbai – 400013. Pan: Aadck5852G Appellant / Revenue Respondent / Assessee Assessee By Shri Jay Bhansali (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 19/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 A.Y.2014-15 Both Dated 30.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 28.03.2016 & 30.12.2016 Respectively. For The Sake Of Convenience, These Two

Section 143(3)Section 14ASection 250

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2275 & 2277/PUN/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 DCIT, V Kakade Infrastructure Private Limited,20th Floor, A Wing, Central Circle-2(2), s Pune. Marathon FUTURX, N.M.Joshi Marg Lower Parel, Mumbai – 400013. PAN: AADCK5852G Appellant / Revenue Respondent / Assessee Assessee by Shri Jay Bhansali (Virtual) Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 19/01/2026 Date of prono…

DCIT, CENTRAL CIRCLE-2(2), PUNE, PUNE vs. KAKADE INFRASTRUCTURE PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2275/PUN/2025[2013-14]Status: DisposedITAT Pune29 Jan 2026AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2275 & 2277/Pun/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 Dcit, V Kakade Infrastructure Private Limited,20Th Floor, A Wing, Central Circle-2(2), S Pune. Marathon Futurx, N.M.Joshi Marg Lower Parel, Mumbai – 400013. Pan: Aadck5852G Appellant / Revenue Respondent / Assessee Assessee By Shri Jay Bhansali (Virtual) Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 19/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 A.Y.2014-15 Both Dated 30.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 28.03.2016 & 30.12.2016 Respectively. For The Sake Of Convenience, These Two

Section 143(3)Section 14ASection 250

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2275 & 2277/PUN/2025 निर्धारण वषा / Assessment Years: 2013-14 & 2014-15 DCIT, V Kakade Infrastructure Private Limited,20th Floor, A Wing, Central Circle-2(2), s Pune. Marathon FUTURX, N.M.Joshi Marg Lower Parel, Mumbai – 400013. PAN: AADCK5852G Appellant / Revenue Respondent / Assessee Assessee by Shri Jay Bhansali (Virtual) Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 19/01/2026 Date of prono…

ACIT, MUMBAI vs. K RAHEJA CORPORATE SERVICES PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue is hereby dismissed

ITA 5350/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16
Section 115JSection 143(3)Section 14ASection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, AM\nAND\nMS. KAVITHA RAJAGOPAL, JM\nITA No. 5349 & 5350/Mum/2025\n(Assessment Years: 2014-15 & 2015-16)\nACIT, Mumbai\nK Raheja Corporate Services Pvt.\nLtd.\nVs.\nPlot No. C, 30 Block G, Bandra\nKurla Complex, Bandra East,\nMumbai - 400051.\nPAN/GIR No. AABCN9309B\n(Appellant)\n(Respondent)\nAssessee by\nShri Madhur Agrawal\nRespondent by\nShri Hemanshu Joshi, SR DR\nDate of Hearing\n27.10.2025\nDate of Pronouncement\n31.10.2025\nORDER\nPer Kavitha Rajagopal, J M:\nThe captioned appeals have been filed by t…

ACIT, MUMBAI vs. K RAHEJA CORPORATE SERVICES PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue is hereby dismissed

ITA 5349/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi, SR DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Plot No. C, 30 Block G, Bandra Vs. Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AABCN9309B (Appellant) : (Respondent) Assessee by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi, SR DR Date of Hearing : 27.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the ord…

MAHARASHTRA STATE ROAD DEVELOPMENT CORPORATION LTD,MUMBAI vs. DCIT 5(2), MUMBAI

ITA 696/MUM/2012[2008-09]Status: DisposedITAT Mumbai06 Oct 2025AY 2008-09

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Maharashtra State Road Dcit-5(2) Development Corporation Ltd. Aayakar Bhavan M.S.R.D.C. Ltd. Vs. M. K. Road Priyadarshini Park Nepenasea Mumbai-400 020. Road, Mumbai-400 036. Pan : Appellant Respondent

For Appellant: Shri Leyaqat Ali AafaquiFor Respondent: Shri Dalpat Shah
Section 14ASection 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) Maharashtra State Road DCIT-5(2) Development Corporation Ltd. Aayakar Bhavan M.S.R.D.C. Ltd. Vs. M. K. Road Priyadarshini Park Nepenasea Mumbai-400 020. Road, Mumbai-400 036. PAN : Appellant Respondent : Shri Dalpat Shah Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 10/07/2025 Date of Hearing Date of pronouncement : 08/10/2025 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant company raised two grounds, the first being ‘prior period ex…

ACIT-6(1)(1),MUMBAI, MUMBAI vs. M/S ESSAR POWER LIMITED, MUMBAI

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

ITA 4395/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Sept 2025AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassistant Commissioner Of Income Tax- 6(1)(1), Room No.504, 5Th Floor, Aaykar Bhavan, Churchgate, ............... Appellant Mumbai - 400020 V/S M/S. Essar Power Limited, 11Th Floor Essar House, 11 K.K. Marg, ……………… Respondent Mahalaxmi, Mumbai - 400034 Pan : Aaace0895J Assessee By : Shri Vijay Mehta Revenue By : Ms. Neena Jeph, Cit-Dr

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Neena Jeph, CIT-DR
Section 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assistant Commissioner of Income Tax- 6(1)(1), Room No.504, 5th Floor, Aaykar Bhavan, Churchgate, ............... Appellant Mumbai - 400020 v/s M/s. Essar Power Limited, 11th Floor Essar House, 11 K.K. Marg, ……………… Respondent Mahalaxmi, Mumbai - 400034 PAN : AAACE0895J Assessee by : Shri Vijay Mehta Revenue by : Ms. Neena Jeph, CIT-DR Date of Hearing – 28/08/2025 Date of Order - 11/09/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The Revenue has filed the present app…

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

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

ITA 792/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 PAN : AAACB6134D v/s ACIT, Circle – 6(1)(1), ……………… Respondent Mumbai ACIT, Circle – 6(1)(1), Mumbai ............... Appellant v/s Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ……………. Respondent Mumbai - 400013 PAN : AAACB6134…

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

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

ITA 494/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21
For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.494/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\nMumbai - 400013\nAppellant\nPAN: AAACB6134D\nv/s\nRespondent\nACIT, Circle – 6(1)(1),\nMumbai\nITA No.792/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\n…

INCRED HOLDINGS LIMITED,MUMBAI vs. ASSESSMENT UNIT, DELHI

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

ITA 4253/MUM/2024[AY 2021-22]Status: DisposedITAT Mumbai27 Nov 2024

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Nimesh JainFor Respondent: 16.10.2024
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Incred Holdings Limited Assessment Unit Unit No. 1203, 12th Floor, B Wing, Delhi The Capital, Plot No. C-70, Vs. G Block, BKC, Mumbai-400 051 PAN/GIR No.AAECK 1977 B (Assessee) : (Respondent) Assesseeby : Shri Nimesh Jain : Shri Tushar Mohite Respondent by : 16.10.2024 Date of Hearing Date of Pronouncement : 27.11.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short…

M/S.KERALA CARS P.LTD,COCHIN vs. ACIT CORPORATE CIRCLE 1(1), COCHIN

ITA 270/COCH/2023[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhkerala Cars Pvt. Ltd. Acit, Circle - 1(2) 508-A, Illikkattu Building C.R. Building, I.S. Press Kunamthai, Edappally Vs. Road Kochi 682024 Kochi 682018 [Pan: Aabck4746M] (Appellant) (Respondent)

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 14ASection 250Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member and Shri Amarjit Singh, Accountant Member Kerala Cars Pvt. Ltd. ACIT, Circle - 1(2) 508-A, Illikkattu Building C.R. Building, I.S. Press Kunamthai, Edappally vs. Road Kochi 682024 Kochi 682018 [PAN: AABCK4746M] (Appellant) (Respondent) Appellant by: Smt. Parvathy Ammal, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 23.08.2024 Date of Pronouncement: 23.10.2024 O R D E R Per Bench This assessee’s appeal for A.Y. 2011-12 arises against the National Faceless Appeal Centre, Delhi [CIT(A)…

DCIT, 14(1)(2), MUMBAI, MUMBAI vs. VEDHAS REALTORS PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 750/MUM/2024[2015-16]Status: DisposedITAT Mumbai22 Aug 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Satyaprakash SinghFor Respondent: Shri Surendra Meena, Sr DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 154Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.660/Mum./2024 ITA no.750/Mum./2024 (Assessment Year : 2015-16) (Assessment Year : 2015-16) DCIT, Circle-14(1)(2) Room No.455, 4th Floor, ……………. Appellant Aayakar Bhavan, M. K. Road, Mumbai-400020 v/s Vedhas Realtors Pvt. Ltd Glamcent Plot No.350, Beside Punjab National, ……………. Respondent BK Central Avenue Road, Chembur, Mumbai-400071 PAN – AACCT2256L Assessee by :Shri Satyaprakash Singh Revenue by :Shri Surendra Meena, Sr DR Date of Hearing – 12/06/2024 Dat…

DCIT 3(3)(1), MUMBAI vs. SP PORT MAINTENANCE PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue are dismissed in the above terms

ITA 3895/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Jun 2024AY 2017-18

Bench: Ms. Padmavathy S. & Shri. Raj Kumar Chauhan & Dcit 3(3)1 Vs. Sp Port Maintenance Private Room No. 522, Aaykar Bhavan, M. Limited K. Road, Churchgate, Mumbai – 41/44, Shapoorji Pallonji 400 020. Centre Mumbai, Colaba S.O, Pan: Aaxcs6219B Mumbai – 400 005. (Appellant) (Respondent)

Section 115JSection 142(1)Section 143(2)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND DCIT 3(3)1 Vs. SP Port Maintenance Private Room No. 522, Aaykar Bhavan, M. Limited K. Road, Churchgate, Mumbai – 41/44, Shapoorji Pallonji 400 020. Centre Mumbai, Colaba S.O, PAN: AAXCS6219B Mumbai – 400 005. (Appellant) (Respondent) Assessee Represented by : Shri. Dharan V. Gandhi Department Represented by : Shri. G. Santosh Kumar Date of conclusion of Hearing : 13.06.2024 Date of Pronouncement : 25.06.2024 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. The appe…

LAKOZY MOTORS PVT LTD ,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE, MUMBAI

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

ITA 2726/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Feb 2024AY 2013-14

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Satyaprakash SinghFor Respondent: Shri Manoj Kumar Sinha
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2726/Mum./2023 (Assessment Year : 2013–14) Lakozy Motors Pvt. Ltd. 8, Shah Industrial Estate ……………. Appellant Off Veera Desai Road, Andheri (West) Mumbai 400 058 PAN – AAACL1889K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–12(3)(1), Mumbai Assessee by : Shri Satyaprakash Singh Revenue by : Shri Manoj Kumar Sinha Date of Hearing – 18/01/2024 Date of Order – 05/02/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been fil…

BHANDARA URBAN CO-OP BANK,BHANDARA vs. INCOME TAX OFFICER WARD 2(3), NAGPUR

In the result, appeal of the assessee in ITA

ITA 20/NAG/2021[2014-15]Status: DisposedITAT Nagpur09 Oct 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.19 & 20/Nag/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Bhandara Urban Co-Operative The Acit, Circle-2, Bank Ltd., V Nagpur. C/O.Mukesh Agrawal, S R.S.Bhattad & Associates, 33-A, Central Bazar Road, Ramdaspeth, Nagpur – 440010. Pan: Aaaft 7398 G Appellant / Assessee Respondent / Revenue Assessee By Shri Saket Bhatted – Ar Revenue By Dr. Kaumudi Patil- Cit-Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 09/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Were Heard Together As Common Issue Is Involved. Both These Appeals Are Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Nagpur Dated 29.03.2019 For A.Y. 2013-14 & 2014-15 Emanating From Two Different Assessment Orders Passed Under Section 143(3) Of The

Section 143(3)Section 14A

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.19 & 20/NAG/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Bhandara Urban Co-operative The ACIT, Circle-2, Bank Ltd., V Nagpur. C/o.Mukesh Agrawal, s R.S.Bhattad & Associates, 33-A, Central Bazar Road, Ramdaspeth, Nagpur – 440010. PAN: AAAFT 7398 G Appellant / Assessee Respondent / Revenue Assessee by Shri Saket Bhatted – AR Revenue by Dr. Kaumudi Patil- CIT-DR Date of hearing…

BHANDARA URBAN CO-OP. BANK LTD,BHANDARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, appeal of the assessee in ITA

ITA 19/NAG/2021[2013-14]Status: DisposedITAT Nagpur09 Oct 2023AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.19 & 20/Nag/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Bhandara Urban Co-Operative The Acit, Circle-2, Bank Ltd., V Nagpur. C/O.Mukesh Agrawal, S R.S.Bhattad & Associates, 33-A, Central Bazar Road, Ramdaspeth, Nagpur – 440010. Pan: Aaaft 7398 G Appellant / Assessee Respondent / Revenue Assessee By Shri Saket Bhatted – Ar Revenue By Dr. Kaumudi Patil- Cit-Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 09/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Were Heard Together As Common Issue Is Involved. Both These Appeals Are Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Nagpur Dated 29.03.2019 For A.Y. 2013-14 & 2014-15 Emanating From Two Different Assessment Orders Passed Under Section 143(3) Of The

Section 143(3)Section 14A

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.19 & 20/NAG/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Bhandara Urban Co-operative The ACIT, Circle-2, Bank Ltd., V Nagpur. C/o.Mukesh Agrawal, s R.S.Bhattad & Associates, 33-A, Central Bazar Road, Ramdaspeth, Nagpur – 440010. PAN: AAAFT 7398 G Appellant / Assessee Respondent / Revenue Assessee by Shri Saket Bhatted – AR Revenue by Dr. Kaumudi Patil- CIT-DR Date of hearing…

CITRUS CHECK INNS LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-2(1), MUMBAI

In the result, the appeal by the assessee for A

ITA 1018/MUM/2019[2015-16]Status: DisposedITAT Mumbai06 Sept 2023AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/w Ms. Ritu PunjabiFor Respondent: Shri Manish Sareen
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1015/Mum./2019 (Assessment Year : 2012–13) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC5606P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Mumbai ITA no.1016/Mum./2019 (Assessment Year : 2013–14) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC…

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Pr.CIT v. Kohinoor Project Pvt Ltd. (121 Taxmann.com 177) — Cited in 47 Judgments | BharatTax