Pr. Commissioner of Income Tax v. Rohtak Chain Co. Pvt. Ltd.

Q: How many judgments cite Pr. Commissioner of Income Tax v. Rohtak Chain Co. Pvt. Ltd.?

31 judgments on BharatTax cite Pr. Commissioner of Income Tax v. Rohtak Chain Co. Pvt. Ltd. (110 Taxmann.com 59), spanning 2020 to 2026.

Q: Which sections of the Income Tax Act does Pr. Commissioner of Income Tax v. Rohtak Chain Co. Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 1962, Section 133(6), Section 142(1) of the Income Tax Act, Section 143(1) of the Income Tax Act, Section 251(1) of the Income Tax Act.

110 Taxmann.com 59Supreme Court of India2019#3759 most cited

What is Pr. Commissioner of Income Tax v. Rohtak Chain Co. Pvt. Ltd. authority for?

The case is cited for the proposition that assessees must produce requisite documents, including confirmation of ITR, balance sheets, and bank accounts, to satisfy the ingredients of Section 68 of the Income Tax Act. Failure to do so can lead to adverse inferences.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Pr. Commissioner of Income Tax v. Rohtak Chain Co. Pvt. Ltd. · Section 68 · unexplained cash credits · onus of proof · ITR confirmation · balance sheet · bank account

Sections most often in play

Section 1961 Section 1962 Section 133(6)Section 142(1) of the Income Tax Act Section 143(1) of the Income Tax Act Section 251(1) of the Income Tax Act Section 271(1)(c) of the Income Tax Act Section 56(2)(viib) of the Income Tax Act

Issues it is cited on

nav method section 52(2)dcf method strategic investment section 56(2)(viib)valuation of shares section 60 commercial rights section 251(1)section 52 section 56(2)(vii)share capital and share premium

Judgments citing Pr. Commissioner of Income Tax v. Rohtak Chain Co. Pvt. Ltd.

Nelumbo Paints Pvt. Ltd., Haryana vs. ITO Ward 2(1), Haryana

In the result, the Appeal of the Assessee is partly allowed

ITA 85/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal

Section 143(3)Section 251(1)Section 271(1)(c)Section 56Section 56(2)(viib)Section 68

…1 Nelumbo Paints Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 85/DEL/2021 (A.Y. 2016-17) Nelumbo Paints Pvt. Ltd. Vs. ITO 103/B, Near Shamji Mandir Ward-2(1) Malerna Road, Adarsh Nagar, C. R. Building, Faridabad Ballabhgarh, Faridabad, Haryana Haryana PAN No. AAECP0080A ( RESPONDENT ) ( APPELLANT ) Sh. Rajiv Saxena, Adv, Ms. Assessee by : Sumangla Saxena, Adv & Sh. Dishant Sethi, Adv Department by: . Arvind Kumar Bansal, Sr. DR Date of Hearing 05.06.2023 Date of Pr…

Abhi Soaps Private Limited, Faridabad vs. ITO Ward - 1(1), Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 79/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, AdvFor Respondent: Sh. Kanv Bali, Sr. DR

Section 133(6)Section 143(3)Section 251(1)Section 271(1)(c)Section 56Section 56(2)(viib)Section 68

…1 Abhi Soaps Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘A’ NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 79/DEL/2021 (A.Y. 2016-17) Abhi Soaps Pvt. Ltd. Vs. ITO Plot No. 1002, Near Talab, Shiv Ward-1(1) Colony, Faridabad, Haryana, Faridabad PAN No. AALCA0776B Haryana ( APPELLANT ) ( RESPONDENT ) Sh. Rajiv Saxena, Adv, Ms. Assessee by : Sumangla Saxena, Adv Department by: Sh. Kanv Bali, Sr. DR Date of Hearing 30.05.2023 Date of Pronouncement 20.06.2023 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed b…

Movefast Automobiles Private Limited, Haryana vs. ITO Ward-1(5), Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 101/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal

Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)Section 56(2)(viib)Section 68

…1 Movefast Automobiles Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 101/DEL/2021 (A.Y. 2016-17) Movefast Automobiles Pvt. Ltd. Vs. ITO FF-9, Vishnu Place Near Neelam Ward-1(5) flyover, Sector-20B, Haryana 20- C. R. Building, Faridabad B, Haryana Haryana PAN No. AAICM2607C ( RESPONDENT ) ( APPELLANT ) Sh. Rajiv Saxena, Adv, Ms. Assessee by : Sumangla Saxena, Adv & Sh. Dishant Sethi, Adv Department by: . Arvind Kumar Bansal, Sr. DR Date of Hearing 05.06.2023 Date of Pronounc…

Madhava Home Decor Pvt Ltd, Faridabad vs. ITO Ward - 1(5), Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 82/DEL/2021[2016-17]Status: DisposedITAT Delhi16 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal

Section 143(3)Section 251(1)Section 271(1)(c)Section 56Section 56(2)(viib)Section 68

…1 Madhava Home Décor Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 82/DEL/2021 (A.Y. 2016-17) Madhva Home Décor Pvt. Ltd. Vs. ITO Plot No. 1002, Near Talab Shiv Ward-1 (5) Colony, Faridabad, Haryana C.R. Building, Faridabad, PAN No. AAICM2611G Haryana ( APPELLANT ) ( RESPONDENT ) Sh. Rajiv Saxena, Adv, Ms. Assessee by : Sumangla Saxena, Adv & Sh. Dishant Seth, Adv Department by: . Arvind Kumar Bansal, Sr. DR Date of Hearing 05.06.2023 Date of Pronouncement 16.06.2023…

ITO, Ward-4(1), Kolkata vs. M/S Tara Re-Rolling Pvt. Ltd, Kolkata

ITA 49/KOL/2021[2012-13]Status: DisposedITAT Kolkata01 May 2023AY 2012-13

Bench: Shri Sanjay Garg, Judical Member & Dr. Manish Boradi.T.A. No.49/Kol/2021 Assessment Year: 2012-13 Ito, Ward-4(1), Kolkata............................................................................Appellant Vs. M/S Tara Re-Rolling Pvt. Ltd..................................................................Respondent 1/1A, Vansittart Row, Dalhousie, 1St Floor, Room No.6A, Kolkata-1. [Pan:Aabct3982C] Appearances By: Shri Rajeeva Kumar, Adv., Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 22, 2023 Date Of Pronouncing The Order : May 01, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Is Aggrieved By The Action Of The Cit(A) In Deleting The Additions Made By The Assessing Officer In Respect Of Receipt Of Rs.4,53,50,000/- By The Assessee Company Which Was Treated By The Assessing Officer As Unexplained Income Of The Assessee U/S 68 Of The Act On The Ground That The Assessee Had Failed To Establish The Identity, Genuineness & Creditworthiness Of The Share Subscribers.

Section 131Section 133(6)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judical Member and Dr. Manish Borad, Accountant Member I.T.A. No.49/Kol/2021 Assessment year: 2012-13 ITO, Ward-4(1), Kolkata............................................................................Appellant vs. M/s Tara Re-Rolling Pvt. Ltd..................................................................Respondent 1/1A, Vansittart Row, Dalhousie, 1st Floor, Room No.6A, Kolkata-1. [PAN:AABCT3982C] Appearances by: Shri Rajeeva…

ITO, Ward-6(1), Kolkata vs. M.D.Ornaments (P) Ltd, Kolkata

ITA 646/KOL/2020[2012-13]Status: DisposedITAT Kolkata19 Apr 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.646/Kol/2020 Assessment Year: 2012-13 Ito, Ward-6(1), Kolkata...................……….........…..........….…… Appellant Vs. M/S M.D. Ornaments Pvt. Ltd..….....……........….....…...…..…..... Respondent 1/1A, Vansittart Row, Dalhousie, Kolkata-1. [Pan:Aaacd9561A] Appearances By: Shri Rajeeva Kumar, Adv., Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : April 19, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Is Aggrieved By The Action Of The Cit(A) In Deleting The Additions Made By The Assessing Officer In Respect Of Receipt Of Rs.2,28,00,000/- By The Assessee Company Which Was Treated By The Assessing Officer As Unexplained Income Of The Assessee U/S 68 Of The Act On The Ground That The Assessee Had Failed To Establish The Identity, Genuineness & Creditworthiness Of The Share Subscribers.

Section 131Section 133(6)Section 142(1)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"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.646/Kol/2020 Assessment Year: 2012-13 ITO, Ward-6(1), Kolkata...................……….........…..........….…… Appellant vs. M/s M.D. Ornaments Pvt. Ltd..….....……........….....…...…..…..... Respondent 1/1A, Vansittart Row, Dalhousie, Kolkata-1. [PAN:AAACD9561A] Appearances by: Shri Rajeeva Kumar, Adv., appeared on behalf of the appellant. Shri Vijay Kumar, Addl.…

ITO, Ward-12(1), Kolkata vs. Trinetra Merchants(P) Ltd., Kolkata

ITA 570/KOL/2021[2012-13]Status: DisposedITAT Kolkata03 Nov 2022AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.570/Kol/2021 Assessment Year: 2012-13 Ito, Ward-12(1), Kolkata .......….…..…....................................................….. Appellant Vs. Trinetra Merchants (P) Ltd...............................................................…… …. Respondent 14A, Clive Row, 1St Floor, Dalhousie, Kolkata-1. [Pan: Aabct7086M] Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Appellant. Shri Partha Pratim Barman, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 12, 2022 Date Of Pronouncing The Order : November 03, 2022 आदेश / Order मनीष बोरड, लेखा सद"य "वारा / Per Manish Borad: This Appeal Filed By The Revenue Pertaining To The Assessment Year (In Short “Ay”) 2012-13 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Commissioner Of Income Tax (Appeals)-7, Kolkata [In Short Ld. “Cit(A)”] Dated 13.07.2020 Which Is Arising Out Of The Assessment Order Framed U/S 143(3) Of The Act Dated 10.03.2015. 2. Registry Has Informed That The Appeal Is Time Barred By 343 Days. Condonation Application Has Been Filed By The Revenue. Perusal Of The Same Shows That The Delay Was On Account Of Covid-19 Restrictions. We, Therefore, In View Of The Judgment Of The Hon’Ble Supreme Court Vide Miscellaneous Application No. 21 Of 2022 Find That The Limitation Period In Filing Appeal Between 15.03.2020 Till

Section 143(3)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"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.570/Kol/2021 Assessment year: 2012-13 ITO, Ward-12(1), Kolkata .......….…..…....................................................….. Appellant vs. Trinetra Merchants (P) Ltd...............................................................…… …. Respondent 14A, Clive Row, 1st Floor, Dalhousie, Kolkata-1. [PAN: AABCT7086M] Appearances by: Shri Manish Tiwari, FCA, appeare…

Shiva Shakti Enclaves Pvt. Ltd, Mumbai vs. CIT (A) 49, Mumbai

In the result appeal of the assessee is partly allowed

ITA 17/MUM/2022[2009-10]Status: DisposedITAT Mumbai07 Jul 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Shiva Shakti Enclaves Pvt. Ltd. Commissioner Of Income-Tax Raigad Darshan (Appeals)–49 Oppsite Indian Oil Company, 605, Pratyakshakar Bhavan, Vs. J.P. Road, Andheri (W) Mumbai-400 050 Mumbai-400 053 (Respondent) (Appellant) Pan No. Aagcs5014B Assessee By : Shri Vimal Punmiya, Ar Revenue By : Shri Himanshu Sharma, Dr Date Of Hearing: 25.05.2022 Date Of Pronouncement : .07.2022

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Himanshu Sharma, DR

Section 131Section 143Section 147Section 148Section 234BSection 271(1)(C)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Shiva Shakti Enclaves Pvt. Ltd. Commissioner of Income-tax Raigad Darshan (Appeals)–49 Oppsite Indian Oil Company, 605, Pratyakshakar Bhavan, Vs. J.P. Road, Andheri (W) Mumbai-400 050 Mumbai-400 053 (Respondent) (Appellant) PAN No. AAGCS5014B Assessee by : Shri Vimal Punmiya, AR Revenue by : Shri Himanshu Sharma, DR Date of hearing: 25.05.2022 Date of pronouncement : .07.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee namely Shiv Shakti Enclaves Pvt Ltd…

M/S Shiva Shakti Enclaves Pvt. Ltd, Mumbai vs. DCIT Central Range 7(3), Mumbai

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

ITA 629/MUM/2019[2010-11]Status: DisposedITAT Mumbai04 Jun 2021AY 2010-11

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadalem/S. Shiva Shakti Vs. Dcit Central Enclaves Pvt Ltd., Range 7(3) 203/204 Raigad R.No. 655, 6Th Floor, Darshan, Opp Indian Oil Aayakar Bhavan, Mk Colony, Jp Road, Road, Mumbai – Andheri West, Mumbai 400020. – 400053. Pan/Gir No. : Aagcs5014B Appellant .. Respondent Appellant By : Shri Vimal Punmiya, Ar Respondent By : Shri Vijay Kumar Menon, Dr Date Of Hearing 15.04.2021 Date Of Pronouncement 04.06.2021 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) -49 Mumbai, Passed U/S. 143(3) R.W.S. 147 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vijay Kumar Menon, DR

Section 131Section 143(1)Section 143(2)Section 143(3)Section 148Section 234ASection 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Shiva Shakti Vs. DCIT Central Enclaves Pvt Ltd., Range 7(3) 203/204 Raigad R.No. 655, 6th Floor, Darshan, Opp Indian oil Aayakar Bhavan, MK colony, JP Road, Road, Mumbai – Andheri West, Mumbai 400020. – 400053. PAN/GIR No. : AAGCS5014B Appellant .. Respondent Appellant by : Shri Vimal Punmiya, AR Respondent by : Shri Vijay Kumar Menon, DR Date of Hearing 15.04.2021 Date of Pronouncement 04.06.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The appeal is filed by…

M/S Moongipa Development & Infrastructure Ltd., Mumbai vs. DCIT Central Range 7(3), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 627/MUM/2019[2011-12]Status: DisposedITAT Mumbai03 May 2021AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.627/Mum/2019 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Moongipa Dev. & Inf. Ltd. Dcit-Cr 7(3) 655, 6Th Floor 203/204, Raigad Darshan बिाम Opp. Indian Oil Colony Aaykar Bhawan / Vs. J.P.Road, Andheri (W) M.K.Road Mumbai – 400 053 Mumbai – 400 020 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aafcm-1616-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vimal Punmiya – Ld. Ar Revenue By : Shri Tharian Oommen – Ld. Sr. Dr ुनवाई की तारीख/ : 19/04/2021 Date Of Hearing घोषणा की तारीख / : 03/05/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2011-12 Contest The Order Of Ld. Commissioner Of Income-Tax (Appeals)-49, Mumbai [In Short Referred To As ‘Cit(A)’], Appeal No.Cit(A)-49/It- 165/2017-18 Dated 05/12/2018 On Following Grounds Of Appeal: -

For Appellant: Shri Vimal Punmiya – Ld. ARFor Respondent: Shri Tharian Oommen – Ld. Sr. DR

Section 143(1)Section 143(3)Section 148Section 234ASection 274Section 68

…1 आयकर अपीलीय अधिकरण “बी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.627/Mum/2019 (धििाारण वर्ा / Assessment Year: 2011-12) M/s Moongipa Dev. & Inf. Ltd. DCIT-CR 7(3) 655, 6th Floor 203/204, Raigad Darshan बिाम Opp. Indian Oil Colony Aaykar Bhawan / Vs. J.P.Road, Andheri (W) M.K.Road Mumbai – 400 053 Mumbai – 400 020 स्थायीलेखा िं./ जीआइआर िं./ P…

M/S Moongipa Development and Infrastructure Ltd, Mumbai vs. DCIT Central Range -7(3), Mumbai

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

ITA 625/MUM/2019[2009-10]Status: DisposedITAT Mumbai04 Dec 2020AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 625 & 626/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10 & 2010-11) M/S. Moongipa Development बिधम/ Dcit Central Range-7(3) Room No.655, 6Th Floor & Infrastructure Ltd. Vs. 203/204 Raigad Darshan, Aayakar Bhavan, Opp. Indian Oil Colony, Jp Churchgate, Mumbai- Road, Andheri West, 400020. Mumbai-400053. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcm1616E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vimal Punamiya Revenue By: Shri A. H. Ansari (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/10/2020 घोषणा की तारीख /Date Of Pronouncement: 04/12/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -49, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2009- 10 & 2010-11. Ita. No.625/M/2019 2. The Assessee Has Filed The Present Appeal Against The Order Dated 05.12.2018 Passed By The Commissioner Of Income Tax (Appeals) -49, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009- 10. Ita Nos. 625 & 626/M/2019 A.Ys.2009-10 & 2010-11

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri A. H. Ansari (Sr. AR)

Section 127Section 131Section 139(1)Section 143(3)Section 147Section 148Section 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 625 & 626/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10 & 2010-11) M/s. Moongipa Development बिधम/ DCIT Central Range-7(3) Room No.655, 6th Floor, and Infrastructure Ltd. Vs. 203/204 Raigad Darshan, Aayakar Bhavan, Opp. Indian Oil Colony, JP Churchgate, Mumbai- Road, Andheri West, 400020. Mumbai-400053. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFCM1616E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Vimal Punamiya Revenue by: Shri A. H. Ansari (Sr. AR)…