Sarla Handicrafts (P.) Ltd. v. Addl.CIT

124 TTJ 674Income Tax Appellate Tribunal2009#2066 most cited

What is Sarla Handicrafts (P.) Ltd. v. Addl.CIT authority for?

The assessing officer can proceed with a search and seizure assessment under section 153A even if the original return was filed in response to a notice under section 142(1). Surrender of income during a search is a key factor in such assessments.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Sarla Handicrafts (P.) Ltd. · Addl.CIT · 124 TTJ 674 · ITAT 2009 · section 153A · section 142(1) · search and seizure assessment · surrender of income · assessment procedure

Sections most often in play

Section 143(3)Section 153ASection 132Section 139Section 69BSection 115BBESection 69Section 129

Issues it is cited on

section 153a(b)section 153(a)(1)section 2(45)section 127(2)true and full disclosuresection 10b(8)section 10(1)settlement applicationsection 140surrender of incomesection 139(5)section 80a(5)

Judgments citing Sarla Handicrafts (P.) Ltd. v. Addl.CIT

M/S Kaushalya Infrastructure Development Co Ltd, Kolkata vs. D.C.I.T CC - Xviii, Kolkata

In the result, the appeals of the Assessee are dismissed

ITA 955/KOL/2013[2009-10]Status: DisposedITAT Kolkata28 Feb 2017AY 2009-10
Section 132ASection 133ASection 139(1)Section 143(2)Section 153ASection 35DSection 35D(1)

…eld that all assessee cannot make a new claim u/s 153A if not made originally in the return filed u/s 139(1 ) of the Act. The reliance is placed on the decision in the case of Charchit Agarwal vs. DCIT, 129 TTJ 438 (Delhi) and Sun City Alloys P. Ltd vs. ACIT, 124 TTJ 674 (Jodhpur). In the case of Sun City Alloys, it is held that the proceedings u/s. 153A do not constitute de-novo assessment. The assessee is precluded from raising any fresh claim after expiration of time allowed to file revised return u/s. 139(5). Therefore, no fresh or revised claim can be raised in the assessment made u/s. 153A. Similar finding…

Abhishek Lodha, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result both the appeals are allowed

ITA 4910/MUM/2015[2007-08]Status: DisposedITAT Mumbai07 Oct 2016AY 2007-08
For Appellant: Shri Vijay MehtaFor Respondent: Shri Jeevanlal Lavedia
Section 132Section 132ASection 139Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153A

…less some incriminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No. 4910-2015 (A.Y. 2007-08) Abhishek Lodha, Mumbai 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Order dated 06.12.2013] 7. Gurinder Singh Bawa [ITA No. 2075/Mum/2010 Order dated 16.11.2012] 8. Raksha Chhadwa v ACIT [ITA no. 85…

Narpat Mehta, Mumbai vs. ACIT Cen Cir 4(1), Mumbai

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

ITA 2153/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09)

Section 132(1)Section 143(2)Section 143(3)Section 153A

…earch: 1. All Cargo Global Logistics (374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573(Del)] 3. Dy. CIT v. Rasesh Kanakia being ITA Nos: 3192-3916/Mum/2014 for AY’s 2005-06 to 2009-10 dated 10.02.2016 (copy enclosed) 4. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674(Jod)]. 5. Atithi N. Patel [ITA No:43/Mum/2010 Order dated 22.08.2012] 6. Saf yeast Co. Pvt. Ltd. v ACIT [ITA No.1074/PN/2007 Order dated 03.10.2012] 7. B.R. Machine Tools P. Ltd. v ACIT [ITA No.4174/Mum/2013 Order dated 06.12.2013] 8. Gurinder Singh Bawa [ ITA No.2075/Mum/2010 Order dated 16.11.2012] Raksha Chhadwa v ACIT [ITA No.8576 & 8577/Mum/…

Narpat Mehta, Mumbai vs. ACIT Cen Cir 4(1), Mumbai

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

ITA 2151/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Sept 2016AY 2005-06

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09)

Section 132(1)Section 143(2)Section 143(3)Section 153A

…earch: 1. All Cargo Global Logistics (374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573(Del)] 3. Dy. CIT v. Rasesh Kanakia being ITA Nos: 3192-3916/Mum/2014 for AY’s 2005-06 to 2009-10 dated 10.02.2016 (copy enclosed) 4. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674(Jod)]. 5. Atithi N. Patel [ITA No:43/Mum/2010 Order dated 22.08.2012] 6. Saf yeast Co. Pvt. Ltd. v ACIT [ITA No.1074/PN/2007 Order dated 03.10.2012] 7. B.R. Machine Tools P. Ltd. v ACIT [ITA No.4174/Mum/2013 Order dated 06.12.2013] 8. Gurinder Singh Bawa [ ITA No.2075/Mum/2010 Order dated 16.11.2012] Raksha Chhadwa v ACIT [ITA No.8576 & 8577/Mum/…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3466/MUM/2015[2009-10]Status: DisposedITAT Mumbai24 Aug 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…iminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Order dated 06.12.2013] 7. Gurinder Singh Bawa [ITA No. 2075/Mum/2010 Order dated 16.11.2012] 8. Raksha Chhadwa v ACIT [ITA no. 85…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3465/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…iminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Order dated 06.12.2013] 7. Gurinder Singh Bawa [ITA No. 2075/Mum/2010 Order dated 16.11.2012] 8. Raksha Chhadwa v ACIT [ITA no. 85…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3458/MUM/2015[2010-11]Status: DisposedITAT Mumbai24 Aug 2016AY 2010-11

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…iminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Order dated 06.12.2013] 7. Gurinder Singh Bawa [ITA No. 2075/Mum/2010 Order dated 16.11.2012] 8. Raksha Chhadwa v ACIT [ITA no. 85…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3457/MUM/2015[2009-10]Status: DisposedITAT Mumbai24 Aug 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…iminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Order dated 06.12.2013] 7. Gurinder Singh Bawa [ITA No. 2075/Mum/2010 Order dated 16.11.2012] 8. Raksha Chhadwa v ACIT [ITA no. 85…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3456/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…iminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Order dated 06.12.2013] 7. Gurinder Singh Bawa [ITA No. 2075/Mum/2010 Order dated 16.11.2012] 8. Raksha Chhadwa v ACIT [ITA no. 85…

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘जी’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANJAY GARG, JM आयकर अपील सं./ITA No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) ACIT, CC-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti CHS Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKPA 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) ACIT, CC-32, Mumbai Vs. Shr…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 3462/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Oct 2015AY 2005-06
For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri T. Sasi Kumar
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)Section 69Section 69C

…ding the unexplained nature of the cash balance. In support of the said proposition, the Ld. Representative for the assessee has relied upon the following decisions:- 4 (i) All Cargo Global Logistics, 374 ITR 645 (Bom) (ii) Suncity Alloys (P) Ltd. vs. ACIT, 124 TTJ 674 (Jod) (iii) Athithi N. Patel, ITA No.43/Mum/2010 order dated 22/08/2012 (iv) Saf Yeast Company Pvt. Ltd. vs. ACIT, ITA NO.1074/PN/2007 order dated 03.10.2012 (v) B.R. Machine Tools Pvt. Ltd. vs. ACIT, ITA No.4174 to 4177/Mum/2013 order dated 06.12.2013. (vi) Gurinder Singh Bawa, ITA No.2075/Mum/2010 order dated 16/11/2012 (vii) Raksha Chhadwa vs.…

Abhinandan Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result, the appeal of the assessee is allowed, as above

ITA 3459/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Oct 2015AY 2005-06
For Appellant: Shri Anuj KishnadwalaFor Respondent: Shri T. Sasi Kumar
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…rse of search regarding ingenuineness of the gifts. In support of the said proposition, the Ld. Representative for the assessee has relied upon the following decisions:- (i) All Cargo Global Logistics, 374 ITR 645 (Bom) (ii) Suncity Alloys (P) Ltd. vs. ACIT, 124 TTJ 674 (Jod) (iii) Athithi N. Patel, ITA No.43/Mum/2010 order dated 22/08/2012 (iv) Saf Yeast Company Pvt. Ltd. vs. ACIT, ITA NO.1074/PN/2007 order dated 03.10.2012 4 (v) B.R. Machine Tools Pvt. Ltd. vs. ACIT, ITA No.4174 to 4177/Mum/2013 order dated 06.12.2013. (vi) Gurinder Singh Bawa, ITA No.2075/Mum/2010 order dated 16/11/2012 (vii) Raksha Chhadwa…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) (Erestwhile Cen Cir 4(2), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 3454/MUM/2015[2006-07]Status: DisposedITAT Mumbai30 Oct 2015AY 2006-07
For Appellant: Shri Anuj KishnadwalaFor Respondent: Shri T. Sasi Kumar
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 153A(1)

…se of search in connection with the impugned issue. In support of the said proposition, the Ld. Representative for the assessee has relied upon the following decisions:- (i) All Cargo Global Logistics, 374 ITR 645 (Bom) (ii) Suncity Alloys (P) Ltd. vs. ACIT, 124 TTJ 674 (Jod) (iii) Athithi N. Patel, ITA No.43/Mum/2010 order dated 22/08/2012 (Assessment Year : 2006-07) (iv) Saf Yeast Company Pvt. Ltd. vs. ACIT, ITA NO.1074/PN/2007 order dated 03.10.2012 (v) B.R. Machine Tools Pvt. Ltd. vs. ACIT, ITA No.4174 to 4177/Mum/2013 order dated 06.12.2013. (vi) Gurinder Singh Bawa, ITA No.2075/Mum/2010 order dated 16/11…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, the appeal of the assessee is allowed as above

ITA 3453/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Oct 2015AY 2005-06
For Appellant: Shri Vijay MehtaFor Respondent: Shri Ravi Kiran
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153A(1)

…ding the unexplained nature of the impugned income. In support of the said proposition, the Ld. Representative for the assessee has relied upon the following decisions:- (i) All Cargo Global Logistics, 374 ITR 645 (Bom) (ii) Suncity Alloys (P) Ltd. vs. ACIT, 124 TTJ 674 (Jod) (iii) Athithi N. Patel, ITA No.43/Mum/2010 order dated 22/08/2012 4 (iv) Saf Yeast Company Pvt. Ltd. vs. ACIT, ITA NO.1074/PN/2007 order dated 03.10.2012 (v) B.R. Machine Tools Pvt. Ltd. vs. ACIT, ITA No.4174 to 4177/Mum/2013 order dated 06.12.2013. (vi) Gurinder Singh Bawa, ITA No.2075/Mum/2010 order dated 16/11/2012 (vii) Raksha Chhadwa…

DCIT, New Delhi vs. M/S. Anshika Consultants Pvt. Ltd., New Delhi

ITA 3729/DEL/2010[2000-01]Status: DisposedITAT Delhi24 Sept 2015AY 2000-01

Bench: Shri S.V. Mehrotra : & Shri I.C. Sudhir :Asstt. Yrs: 2000-01 Dcit, Central Circle-18, Vs. M/S Anshika Consultants Pvt. Ltd., 110, 1St Floor, Bhanot Corner, New Delhi. Pamposh Enclave, G.K.-I, Pan: Sssvs 2083 J C.O. No. 314/Del/2010 ( In Ita No. 3729/Del/2010 ) Asstt. Yrs: 2000-01 M/S Anshika Consultants Pvt. Ltd., Vs Dcit, Central Circle-18, Pamposh Enclave, G.K.-I, New Delhi. New Delhi. ( Appellant ) (Respondent) Department By : Shri Ravi Jain Cit Dr Assessee By : Shri Suresh Anantharaman Adv.

For Appellant: Shri Suresh Anantharaman AdvFor Respondent: Shri Ravi Jain CIT DR
Section 132(1)Section 143(1)Section 143(3)Section 153ASection 153C

…in the following orders of ITAT in context of Section 153C/ 153A of the assessment: (i) Anil Kumar Bhatia vs. ACIT, Central Circle 17, New Delhi in ITA Nos. 2660 to 2665/DEL/2009. (ii) Jodhpur Bench of ITAT ruling in Suncity Alloys Pvt. Ltd. vs. ACIT, (2009) 124 TTJ 674. (iii) Kolkata Bench of IT AT ruling in LMJ International, 119 TT J 214. 12) That the Commissioner of Income Tax (Appeals) has erred in not deciding the issues (Grounds of Appeal) raised by the appellant on the merits of the case. 13) It is contended that the sum of Rs.67 ,30,272/ - received on account of Commission and Brokerage Services is taxa…