Sanjay Oilcake Industries v. CIT

Hitesh H. Shah, Mumbai vs. ITO 13(2)(4), Mumbai

Bench: Shrir. C. Sharma, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 4756, 4757& 4758/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2009-10, 2010-11& 2011-12)

…ief of the case laws of Hon'ble ITAT Benches giving relief in similar bogus purchase cases. Without appreciating the facts of the case AO made additions @ 25% of the alleged bogus purchases by relying upon the case of Sanjay Oilcake Industries Vrs. CIT (2009) 316 ITR 274(Guj)and Ld. CIT(A) while relying upon the case titled CIT vrs. Simit P. Sheth 356 ITR 451 adopted 12.5% as profit element embedded, but the facts of the caseare distinguishable as in that case, the 5585, 5586 & 5587 /Mum/2017& I.T.A. No. 5942/Mum/2014 Hitesh H. Shah & Others assessee was doing business in the state of Gujarat, whereas the present…

Babulal B. Kanungo, Mumbai vs. ITO WD 19(1)(2), Mumbai

In the result, all the appeals of both the assessees are allowed in part for statistical purposes

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

…entire amount covered under such purchase would not be subjected to tax and only the profit element embedded therein was to be taxed. While coming to the above conclusion, the Hon'ble High Court also relied on the decision in the case of Sanjay Oil Cake Ind. 316 ITR 274 (Guj). 6.7 In Sanjay Oilcake Industries v. Commissioner of Income-tax [2009] 316 ITR 274 (Guj), it was held as under: "12, Thus, it is apparent that both the Commissioner (Appeals) and the Tribunal have concurrently accepted the finding of the Assessing Officer that the apparent sellers who had issued sale bills were not traceable. That goods wer…

DCIT Cent. Cir. - 1(3), Mumbai vs. Poonam Skyline Construction, Mumbai

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “जी मुंबई जी जी” खंडपीठ जी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./2311/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" DCIT-CC-1(3) M/s. Poonam Skyline Construction Room No.905, Patishtha Bhavan, 66/B, 3rd Floor, Podar Chambers, Mumbai Vs. 9th Floor, Old CGO Building Annexe Samachar Marg, Fort, Mumbai-400…

Basudev Kumar Sanghai (HUF), Mumbai vs. Addl CIT 14(2), Mumbai

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. No.3740/Mum/2016 ("नधा"रण वष" / Assessment Year: 2003-04) M/S. Basudev Kumar Sanghai (Huf) Addl. Cit, Ward 14(2), बनाम/ Office No. 419, 4Th Floor, (Acit 18(1)), Aayakar Bhavan, Daulat Bhawan, 407, Kalbadevi Road, Maharshi Karve Road, Vs. Mumbai-400 002 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaahs 4359 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Haridas Bhat ""यथ" क" ओर से/Respondent By : Shri Ram Tiwari

…आयकर अपील"य अ"धकरण “डी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM आयकर अपील सं./I.T.A. No.3740/Mum/2016 ("नधा"रण वष" / Assessment Year: 2003-04) M/s. Basudev Kumar Sanghai (HUF) Addl. CIT, Ward 14(2), बनाम/ Office No. 419, 4th Floor, (ACIT 18(1)), Aayakar Bhavan, Daulat Bhawan, 407, Kalbadevi Road, Maharshi Karve Road, Vs. Mumbai-400 002 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAAHS 4359 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Haridas Bhat ""यथ" क" ओर से/Respondent by : S…

Nyka Steels P.Ltd, Mumbai vs. ACIT Panvel, Panvel

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. No. 3737/Mum/2016 ("नधा"रण वष" / Assessment Year: 2009-10) M/S. Nyka Steels Pvt. Ltd. Asst. Cit, Panvel Circle, बनाम/ C-17/6, Midc, Taloja Area, Panvel Vs. Panvel, Dist. Raigad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacfn 7647 L (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Ram Tiwari सुनवाई क" तार"ख / : 10.01.2018 Date Of Hearing घोषणा क" तार"ख / : 01.03.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against The Order By The Commissioner Of Income Tax (Appeals) Dated 21.03.2016 & Pertains To The Assessment Year 2009- 10. 2. The Grounds Of Appeal Read As Under: 1. On The Facts & Circumstances Of The Case & Law, The Ld. Cit(A) Erred In Confirming The Reassessment Proceeding Initiated U/S 147 By Issuing Notice U/S 148 Of Income Tax Act, 1961. 2 M/S. Nyka Steels Pvt. Ltd. Vs. Asst. Cit 2. On The Facts & Circumstances Of Case & Law, The Ld. Cit(A) Erred In Confirming Disallowance Of Genuine Purchases Of Rs.1,51,97,687/- As Bogus Purchase From Suspicious Parties. 3. On The Facts & Circumstances Of Case & Law, The Ld. Cit(A) Erred In Confirming Levy Of Interest U/S 234B & 234C Of Income Tax Act. 4. On The Facts & Circumstances Of Case & Law, The Ld. Cit(A) Erred In Confirming The Initiation Of Penalty Proceeding U/S 271Fl)(C) Of Income Tax Act, 1961. 3. Brief Facts Of The Case Are That The E-Return Of Income Was Filed On 12.09.2009 Declaring Total Income Of Rs.2,15,41,380/-. Scrutiny Under Section 143(3) Was Completed On 13.12.2011 Determining Total Income Of Rs 2,23,69,210/-. Subsequently

…आयकर अपील"य अ"धकरण “डी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM आयकर अपील सं./I.T.A. No. 3737/Mum/2016 ("नधा"रण वष" / Assessment Year: 2009-10) M/s. Nyka Steels Pvt. Ltd. Asst. CIT, Panvel Circle, बनाम/ C-17/6, MIDC, Taloja Area, Panvel Vs. Panvel, Dist. Raigad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACFN 7647 L (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से/Respondent by : Shri Ram Tiwari सुनवाई क" तार"ख / : 10.01.2018 Date of Hearing घोषणा क" तार"ख / : 01.03.2018 Date of Pron…

Jet Chemicals P.Ltd, Kalyan vs. Ast CIT Cir 1, Kalyan

Bench: Shri G. S. Pannu, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3707/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2010-11)

…17 Jet Chemicals Pvt. Ltd. Be that as it may, while relying upon the following judgments:- 1) ClT vs Bholanath Poly Fab Ltd. (2013) 355 ITR 290 (Guj). (HC), 2. CIT v Simit D, Sheth (2013) 356 ITR 451 (Guj)-(HC) and 3. CIT vs. Sanjay Oil Cake Industries (2009) 316 ITR 274 (Guj) (1C) and taking into consideration the facts of the present case, and to account for the profit element embedded in these purchase transactions to factorize profit earned by assessee against purchase of material in the grey market and undue benefit of VAT against bogus purchases, we are of the considered view that the ends of justice would…

Vama International, Mumbai vs. ITO 21(3)(1), Mumbai

In the result, appeals of the assessee are allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…goods. In that view of the matter, as natural corollary, not the entire amount covered under such purchase, but the profit element embedded therein would be subject to tax. This was the view of this court in the case of Sanjay Oilcake Industries v. CIT (2009] 316 ITR 274 (Guj). Such decision is also followed by this court in a judgment dated August 16,2011, in Tax Appeal No. 679 of 2010 in the case of CIT v. KishorAmrutlal Patel. In the result, tax appeal is dismissed." 20. In view of the facts and circumstances and the judicial pronouncements cited above; what can be disallowed or taxed in the instant case of t…

Vama International, Mumbai vs. Asst CIT 21(3), Mumbai

In the result, appeals of the assessee are allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…goods. In that view of the matter, as natural corollary, not the entire amount covered under such purchase, but the profit element embedded therein would be subject to tax. This was the view of this court in the case of Sanjay Oilcake Industries v. CIT (2009] 316 ITR 274 (Guj). Such decision is also followed by this court in a judgment dated August 16,2011, in Tax Appeal No. 679 of 2010 in the case of CIT v. KishorAmrutlal Patel. In the result, tax appeal is dismissed." 20. In view of the facts and circumstances and the judicial pronouncements cited above; what can be disallowed or taxed in the instant case of t…

Vama International, Mumbai vs. Asst CIT 21(3), Mumbai

In the result, appeals of the assessee are allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…goods. In that view of the matter, as natural corollary, not the entire amount covered under such purchase, but the profit element embedded therein would be subject to tax. This was the view of this court in the case of Sanjay Oilcake Industries v. CIT (2009] 316 ITR 274 (Guj). Such decision is also followed by this court in a judgment dated August 16,2011, in Tax Appeal No. 679 of 2010 in the case of CIT v. KishorAmrutlal Patel. In the result, tax appeal is dismissed." 20. In view of the facts and circumstances and the judicial pronouncements cited above; what can be disallowed or taxed in the instant case of t…

Poly Impex, Thane vs. Income Tax Officer 18 (3) (3), Mumbai

The appeal of the assessee is partly allowed

Bench: Shri Joginder Singhassessment Year: 2010-11 M/S. Poly Impex, The Income Tax Officer, 102/A, Shri Krupa Chs. Ltd., बनाम/ Ward-18(3)(3), Station Road, Bhayander (East), Earnest House, 5Th Floor, Vs. Thane – 401 105 Nariman Point, Mumbai – 400 021 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaifp 0795 R

…4. I have considered the rival submissions and perused the material available on record. There are various decisions on this issue which requires mention before adjudicating the issue. The Hon'ble Gujarat High Court in Sanjay Oilcakes Industries vs CIT (2009) 316 ITR 274 (Guj.) held as under:- “11. Having heard the learned advocates appearing for the respective parties, it is apparent that no interference is called for in the impugned order of the Tribunal dated April 29, 1994, read with the order dated September 29, 1994, made in miscellaneous application. In the principal order the Tribunal has recorded the fo…

Prakash R Budhrani, Mumbai vs. Income Tax Officer-2(3), Kalyan

In the result, appeal is allowed in part

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Mr. Prakash R Budhrani Vs. Ito – 2(3) Plot No.103, Kala Palace Kalyan Gol Maidan, Ulhasnagar Mumbai, Maharashtra – 421 001 Pan/Gir No.Abepb7438E Appellant) .. Respondent)

…opinion to disallow 25% of unverifiable purchases made from unverifiable/Hawala parties. The disallowance @ 25% out of unverifiable purchases from unverifiable/Hawala dealer had been upheld in the aforesaid case: (1) Sanjay Oil Cake Industries Vs CIT (2008) 316 ITR 274 (Guj) (2) Vijay Proteins Ltd Vs ACIT 58 ITD 428 (Abd) (3) M/s Nand Kishore Meghraj Jewellers, Jaipur CO. No. 105/JP/09 arising out of ITA No. 433/JP/2009 by ITATJaipur (4) M/s. Trident Jewellers ITATJaipur ITA No. 552/JP/2013. In view of the above stated facts, the disallowance @ 25% of Rs.14,99,920/-works out to Rs.3,74,980/- and the same is add…

Neha Steels, Thane vs. ITO Ward, 1(3), Kalyan

Bench: Shri Joginder Singh & Shri Ramt Kocharassessment Year: 2009-10 Income Tax Officer, M/S. Neha Steels, Ward-1(3), Kalyan. H.No. 24, Ganesh Society, बनाम/ Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaffn 9968 D Assessment Year: 2009-10 M/S. Neha Steels, Income Tax Officer, H.No. 24, Ganesh Society, बनाम/ Ward-1(3), Kalyan. Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaffn 9968 D

…lidated order. Before adverting further, we deem it appropriate to consider various decisions from Hon'ble High Courts / Hon'ble Apex Court, so that we can reach to a fair conclusion. The Hon'ble Gujarat High Court in Sanjay Oilcakes Industries vs. CIT (2009) 316 ITR 274 (Guj.) held as under:- “11. Having heard the learned advocates appearing for the respective parties, it is apparent that no interference is called for in the impugned order of the Tribunal dated April 29, 1994, read with the order dated September 29, 1994, made in miscellaneous application. In the principal order the Tribunal has recorded the fo…

ITO WD 1(3), Kalyan vs. Neha Steels, Thane

Bench: Shri Joginder Singh & Shri Ramt Kocharassessment Year: 2009-10 Income Tax Officer, M/S. Neha Steels, Ward-1(3), Kalyan. H.No. 24, Ganesh Society, बनाम/ Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaffn 9968 D Assessment Year: 2009-10 M/S. Neha Steels, Income Tax Officer, H.No. 24, Ganesh Society, बनाम/ Ward-1(3), Kalyan. Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaffn 9968 D

…lidated order. Before adverting further, we deem it appropriate to consider various decisions from Hon'ble High Courts / Hon'ble Apex Court, so that we can reach to a fair conclusion. The Hon'ble Gujarat High Court in Sanjay Oilcakes Industries vs. CIT (2009) 316 ITR 274 (Guj.) held as under:- “11. Having heard the learned advocates appearing for the respective parties, it is apparent that no interference is called for in the impugned order of the Tribunal dated April 29, 1994, read with the order dated September 29, 1994, made in miscellaneous application. In the principal order the Tribunal has recorded the fo…

DCIT Cir.7(3)(1), Mumbai vs. Pjl Clothing India Ltd., Mumbai

The appeal of the Revenue is allowed for statistical purposes

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010 - 2011 Dcit Circle 7(3)(1) Pjl Clothing India Ltd., Mumbai बनाम/ Unit No.19, Shree Madhu Estate, Pandurang Budhakar Vs. Marg, Worli, Mumbai 400 018 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaacp2782R

…pril 30, 2010, of the Tribunal.” 3.3 We also deem it appropriate to consider various decisions from Hon'ble High Courts/Hon'ble Apex Court, so that we can reach to a proper conclusion. The Hon'ble Gujarat High Court in Sanjay Oilcakes Industries vs CIT (2009) 316 ITR 274 (Guj.) held as under:- “11. Having heard the learned advocates appearing for the respective parties, it is apparent that no interference is called for in the impugned order of the Tribunal dated April 29, 1994, read with the order dated September 29, 1994, made in miscellaneous application. In the 7 PJL Clothing India Ltd. principal order the Tr…

Ramniklal Brothers, Thane vs. ITO WD 3(2), Thane

In the result, this appeal filed by the assessee stands dismissed

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 3155/Mum/2017 ("नधा"रण वष" / Assessment Year: 2011-12) Ramniklal Brothers Income Tax Officer, Ward 3(2), बनाम/ Pehlaj Kunj, Lohar Ali, Ashar It Park, Road No. 16Z, Vs. Thane-400 601 Wagle Industrial Estate-400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaffr 8718 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Vijay Mehta ""यथ" क" ओर से/Respondent By : Smt. N. Hemlatha सुनवाई क" तार"ख / : 27.11.2017 Date Of Hearing घोषणा क" तार"ख / : 06.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against Order Of Ld. Commissioner Of Income Tax (Appeals) Dated 02.01.2017 & Pertains To Assessment Year 2011-12. 2. The Issue Raised Is That Ld. Commissioner Of Income Tax (Appeals) Erred In Sustaining Disallowance Of 12.5% Of Bogus Purchase Amounting To Rs.25,16,287/-.

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3155/Mum/2017 ("नधा"रण वष" / Assessment Year: 2011-12) Ramniklal Brothers Income Tax Officer, Ward 3(2), बनाम/ Pehlaj Kunj, Lohar Ali, Ashar IT Park, Road No. 16Z, Vs. Thane-400 601 Wagle Industrial Estate-400 604 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAFFR 8718 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Vijay Mehta ""यथ" क" ओर से/Respondent by : Smt. N. Hemlatha…

Aas Mohammed Khan, Mumbai vs. ITO 26(1)(1), Mumbai

In the result, this appeal filed by the assessee stands dismissed

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No.1758/Mum/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Aas Mohammed Khan Income Tax Officer 26(1)(1), (Prop. Perfect Steel Corporation) Mumbai बनाम/ Gala No. 503, Gulab Shah Estate, 2Nd Gali, Near Kurla Bus Depot Lbs Vs. Marg, Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaapm 7494 C (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Ramkumar Prajapati ""यथ" क" ओर से/Respondent By : Ms. Hemalatha सुनवाई क" तार"ख / : 27.11.2017 Date Of Hearing घोषणा क" तार"ख / : 06.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against Order Of Ld. Commissioner Of Income Tax (Appeals) Dated 26.12.2016 & Pertains To Assessment Year 2009-10. 2 Aas Mohammed Khan Vs. Ito 2. The Issue Raised Is That Ld. Commissioner Of Income Tax (Appeals) Erred In Sustaining Disallowance Of 12.5 %Percent Of Bogus Purchase Amounting To Rs.12,94,464/-.

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1758/Mum/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Aas Mohammed Khan Income Tax Officer 26(1)(1), (Prop. Perfect Steel Corporation) Mumbai बनाम/ Gala No. 503, Gulab Shah Estate, 2nd Gali, Near Kurla Bus Depot LBS Vs. Marg, Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAAPM 7494 C (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Ramkumar Prajapati ""…

Alpa P. Parekh, Mumbai vs. Income Tax Officer, Ward - 27(1), Navi Mumbai

In the result, this appeal filed by the assessee stands partly allowed

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No.5894/Mum/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Alpa P. Parekh I.T.O. Ward – 27(1)(1) A/401, Krishna Bldg., It Office, Vashi Railway Station बनाम/ Vasant Sagar Complex, Building, Navi Mumbai Thakur Village, Kandivali (E), Vs. Mumbai-400 101 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aafpp 8359 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Dinkle Hariya ""यथ" क" ओर से/Respondent By : Ms. N. Hemalatha

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.5894/Mum/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Alpa P. Parekh I.T.O. Ward – 27(1)(1) A/401, Krishna Bldg., IT Office, Vashi Railway Station बनाम/ Vasant Sagar Complex, Building, Navi Mumbai Thakur Village, Kandivali (E), Vs. Mumbai-400 101 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAFPP 8359 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Ms. Dinkle Hariya ""यथ" क" ओर स…

Parth Tradelinks Private Limited, Mumbai vs. Income Tax Officer-13(1)(3), Mumbai

In the result, these appeals filed by the assessee stand dismissed

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. Nos.5482 & 5483/Mum/2017 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12) M/S. Parth Tradelinks Pvt. Ltd. The Income Tax Officer – 13(1)(3) बनाम/ B-1602, Kailash Tower, M. G. Road, Aaykar Bhawan, M. K. Road, Vs. Kandivali (W), Mumbai-400 067 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacf 6609 H (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Smt. N. Hemlatha सुनवाई क" तार"ख / : 28.11.2017 Date Of Hearing घोषणा क" तार"ख / : 05.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: These Appeals By The Assessee Are Directed Against The Respective Order Of The Commissioner Of Income Tax (Appeals) For Assessment Years 2010-11 & 2011-12 Respectively.

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.5482 & 5483/Mum/2017 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12) M/s. Parth Tradelinks Pvt. Ltd. The Income Tax Officer – 13(1)(3) बनाम/ B-1602, Kailash Tower, M. G. Road, Aaykar Bhawan, M. K. Road, Vs. Kandivali (W), Mumbai-400 067 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACF 6609 H (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से/Re…

Shakeeluddin Siddiqui, Mumbai vs. Income Tax Officer-2(4), Thane

In the result, these appeals filed by the assessee stand partly allowed

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. Nos. 5118 To 5120/Mum/2017 ("नधा"रण वष" / Assessment Years: 2009-10 To 2011-12) Shri Shakeeluddin Siddiqui Ito-2(4), Room No. 29, A-Wing, 6Th Floor, 603, Gulmohar Co-Op. Hsg. Society, बनाम/ Saraswati Tower, Naya Nagar, Ashar I. T. Park, Road No. 16-Z, Vs. Ganga Complex, 60 Feet Road, Wagle Indl. Estate, Thane-400 604 Mira Road (E), Dist. Thane-400 107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Ajwps 5271 N (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Bhupendra Shah ""यथ" क" ओर से/Respondent By : Ms. N. Hemalatha सुनवाई क" तार"ख / : 16.11.2017 Date Of Hearing घोषणा क" तार"ख / : 05.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: These Are Appeals By The Assessee Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) Dated 02.05.2017 & Pertain To The Aforesaid Three Assessment Years.

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 5118 to 5120/Mum/2017 ("नधा"रण वष" / Assessment Years: 2009-10 to 2011-12) Shri Shakeeluddin Siddiqui ITO-2(4), Room No. 29, A-Wing, 6th Floor, 603, Gulmohar Co-op. Hsg. Society, बनाम/ Saraswati Tower, Naya Nagar, Ashar I. T. Park, Road No. 16-Z, Vs. Ganga Complex, 60 Feet Road, Wagle Indl. Estate, Thane-400 604 Mira Road (E), Dist. Thane-400 107 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AJWPS 5271 N (अपीला…