Ser. Ltd. v. DCIT

232 Taxmann 702High Court2015#4633 most cited

What is Ser. Ltd. v. DCIT authority for?

Reopening of assessment beyond four years requires tangible material beyond a mere change of opinion. The Assessing Officer must have fresh tangible material to justify reopening beyond the initial assessment.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Ser. Ltd. v. DCIT · section 147 · beyond four years · fresh tangible material · mere change of opinion · reassessment · notice u/s 148 · reasons to believe · Section 151(2)

Also reported as

159 Taxmann.com 51

Sections most often in play

Section 147Section 69CSection 10AASection 115JBSection 143(3)Section 40A(2)(b)Section 151Section 133A

Issues it is cited on

section 40a(2)(a)full and true disclosurebeyond four yearscircular tradingsection 151(2)fresh tangible materialinitial assessment yearmere change of opinionsection 10aacomputer softwaresection 144c(1)section 40a(2)(b)

Judgments citing Ser. Ltd. v. DCIT

SPICE OF LIFE HOTELS AND ESTATES PRIVATE LIMITED,MUMBAI vs. DCIT-2(3)(1), MUMBAI

ITA 7704/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by
Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

SPICE OF LIFE HOTELS AND ESTATES PRIVATE LIMITED,MUMBAI vs. DCIT- 2(3)(1), MUMBAI

ITA 7703/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by
Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

VIMAL ALLOYS PRIVATE LIMITED, MANDI GOBINDGARH,PUNJAB vs. JAO THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, PATIALA, PUNJAB

ITA 890/CHANDI/2025[2016-2017]Status: DisposedITAT Chandigarh21 Jan 2026AY 2016-2017

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Vipen Sethi, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(1)Section 147Section 148Section 151Section 69A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 890/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17 Vimal Alloys Private Limited बनाम The DCIT PO: Mandi Gobindgarh, Vill: Sounti Circle, Patiala Amloh Road, Tehsil: Amloh, Mandi Gobindgarh "ायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Vipen Sethi, Advoca…

AMBAJI AVENUES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD-9(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3922/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Oct 2024AY 2012-13

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2012-13 Ambaji Avenues Private Limited Income Tax Officer- 9(1)(2), Mumbai A-109, Akshay Mittal Indl. Premises, M.V. Road, Sanjay Vs. Building No. 5, Andheri (W), Mumbai-400059. Pan: Aajca 8264 G (Appellant) (Respondent) Present For: Assessee By : Shri Ramesh Kumar Malpani Revenue By : Shri Manoj Kumar Sinha, Sr. Dr Date Of Hearing : 09.09.2024 Date Of Pronouncement : 25.10.2024 O R D E R Per Amarjit Singh: This Appeal Of The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Dated 19.06.2024 Passed By The Ld. Commissioner Of Income-Tax (Appeal), Nfac, Delhi. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Ramesh Kumar MalpaniFor Respondent: Shri Manoj Kumar Sinha, Sr. DR
Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year: 2012-13 Ambaji Avenues Private Limited Income Tax Officer- 9(1)(2), Mumbai A-109, Akshay Mittal Indl. Premises, M.V. Road, Sanjay Vs. Building No. 5, Andheri (W), Mumbai-400059. PAN: AAJCA 8264 G (Appellant) (Respondent) Present for: Assessee by : Shri Ramesh Kumar Malpani Revenue by : Shri Manoj Kumar Sinha, Sr. DR Date of Hearing : 09.09.2024 Date of Pronouncement : 25.10.2024 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: This appeal of…

DCIT CC -4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

ITA 3614/MUM/2023[2018-19]Status: DisposedITAT Mumbai24 Jul 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

DCIT CC -4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

ITA 3610/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Jul 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

The appeal of the Revenue is dismissed

ITA 3602/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Jul 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

ITA 3491/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

ITA 3473/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

ITA 3472/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Jul 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed whereas

ITA 3471/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Jul 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

KRISHNA DEVELOPERS PVT LTD.,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE -10(1)(2), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4292/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 May 2024AY 2009-10

Bench: Shri B.R. Baskaran & Ms.Kavitha Rajagopalassessment Year : 2009-10 M/S. Krishna Developers Pvt. Ltd. 508, Gundecha Chambers, Nagindas Master Road, Fort, Mumbai – 400 023. Pan: Aabck-5678-G ---- Appellant Vs. Assistant Commissioner Of Income Tax, Circle – 10(1)(2), Mumbai Room No.651, 6Th Floor, Aaykar Bhavan, M.K. Road, Mumbai – 400 020. --- Respondent

For Appellant: Shri Rakesh JoshiFor Respondent: Shri P.D. Chougule, Sr. DR
Section 115JSection 133ASection 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND MS.KAVITHA RAJAGOPAL, JUDICIAL MEMBER ASSESSMENT YEAR : 2009-10 M/s. Krishna Developers Pvt. Ltd. 508, Gundecha Chambers, Nagindas Master Road, Fort, Mumbai – 400 023. PAN: AABCK-5678-G ---- Appellant Vs. Assistant Commissioner of Income Tax, Circle – 10(1)(2), Mumbai Room No.651, 6th Floor, Aaykar Bhavan, M.K. Road, Mumbai – 400 020. --- Respondent Appellant by : Shri Rakesh Joshi Respondent by : Shri P.D. Chougule, Sr. DR Date of Hearing : 09/05/2024 Date of Pronouncement : 30/05/2024 O R D E R…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. ABIR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the revenue is dismissed in above terms

ITA 2068/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 Jun 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Asst. Commissioner Of Vs. Abir Infrastructure Pvt. Income-Tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. Pan – Aafc3608N (Appellant) (Respondent)

For Appellant: Shri H. SrinivasuluFor Respondent: Shri M. Dayasagar
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 Asst. Commissioner of Vs. Abir Infrastructure Pvt. Income-tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. PAN – AAFC3608N (Appellant) (Respondent) Revenue by: Shri M. Dayasagar Assessee by: Shri H. Srinivasulu Date of hearing: 27/05/2021 Date of pronouncement: 11/06/2021 O R D E R PER L.P. SAHU, AM: This appeal of the Revenue for AY 2010-11 is directed against the CIT(A) - 11, Hyderabad’s order, dated 24/07/2018 invo…

DCIT 9(2)(1), MUMBAI vs. BRENNTAG INGREDIENTS (I) P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 3351/MUM/2016[2006-07]Status: DisposedITAT Mumbai30 Jan 2018AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dy. Commissioner Of Vs. M/S. Brenntag Ingredients Income Tax – 9(2)(1), (I) Pvt. Ltd., Room No.665A, 6Th Floor 301, Akruti Centre Point 3Rd Floor, Midc, Aayakar Bhavan, M.K. Road Mumbai-400020 Central Road, Andheri(E) Mumbai – 400 093 Pan/Gir No.Aabce5086G (Appellant) .. (Respondent)

Section 139Section 142Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM Dy. Commissioner of Vs. M/s. Brenntag Ingredients Income Tax – 9(2)(1), (I) Pvt. Ltd., Room No.665A, 6th Floor 301, Akruti Centre Point 3rd Floor, MIDC, Aayakar Bhavan, M.K. Road Mumbai-400020 Central Road, Andheri(E) Mumbai – 400 093 PAN/GIR No.AABCE5086G (Appellant) .. (Respondent) Revenue by Shri Abi Rama Karthikeyan Assessee by Shri Mayur Kisnadwala Date of Hearing 03/10/2018 Date of Pronouncement 30/01/2019 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the…

BIDDLE SAWYER LTD,MUMBAI vs. ASST CIT 6(1), MUMBAI

In the result, as far as Ground of appeal no

ITA 5443/MUM/2015[2006-07]Status: DisposedITAT Mumbai22 Nov 2017AY 2006-07

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2006-07

For Appellant: Shri Rajan VoraFor Respondent: Shri Suman Kumar
Section 143(3)Section 147Section 148Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2006-07 Biddle Sawyer Limited Vs. ACIT-6(1), GSK House, Dr. Annie Besant Road, Mumbai (Respondent) Worli, Mumbai 400 030 PAN : AAACB2028C (Appellant) Appellant by : Shri Rajan Vora Respondent by : Shri Suman Kumar Date of Hearing : 31/08/2017 Date of Pronouncement : 22/11/2017 O R D E R PER G.S. PANNU, AM : The captioned appeal by the assessee is directed against the order of CIT(A)-12, Mumbai dated 09.09.2015 pertaining to the Assessment Year 2006-07, which…

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