Shivsagar Veg Restaurant v. ACIT

Tokheim India Pvt. Ltd., Mumbai vs. Income Tax Officer 15(3)(1), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri Saktijit Dey, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6601/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein 15 I.T.A. No. 6601/Mum/2017 M/s Tokheim India Pvt. Ltd Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative di…

Basf India Ltd, Mumbai vs. DCIT Cir 6(1), Mumbai

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

…he hearing. It is, however, important to note that the expression ―ordinarily‖ has been used in the said rule itself. This rule was inserted as a result of directions of Hon‘ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that ―We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Vinod K Faria, Mumbai vs. DCIT (OSD) -II Cen RG 7, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 3803 & 3804/Mum/2013 (निर्धारणवर्ा / Assessment Year: 2008-09 & 2009-10)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Paras Steel Corporation, Mumbai vs. ITO 13(2)(4), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 7211/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2011-12)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Vikrant Jaywant Sankhe, Palghar vs. ITO WD (1), Palghar

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 7318/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2004-05)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Jhunjhunwala Distributors P.Ltd, Mumbai vs. ACIT Cen Cir 11, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 695 To 701/Mum/2011 (निर्धारणवर्ा / Assessment Year: 2002-03 To 2008-09)

…/Mum/2011 Jhunjhunwala Distributors Pvt. Ltd. that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Futura Polysters Ltd, Mumbai vs. Income Tax Officer 6(3)(1), Mumbai

Bench: Shri Pramod Kumar & Shri Ravish Soodita Nos.1459-1460/Mum/2018 (Assessment Year: 2013-14) Futura Polyster Limited Ito 6(3)(1) B-22, T.V. Indl Estate, Aayakar Bhavan, Vs. S.K. Ahire Marg, Worli, M.K. Road, Churchgate, Mumbai – 400 030 Mumbai – 400 020 Pan – Aaaci3404K (Appellant) (Respondent) Appellant By: Shri Vijay Mehta & Shri Anuj Kisnadwala, A.R‘S Respondent By: Shri Debashis Chanda, D.R Date Of Hearing: 15.01.2020 Date Of Pronouncement: 16.07.2020

…ITA Nos. 1459-1460/Mum/2018 A.Y. 2013-14 Futura Polyster Ltd. Vs ITO-6(3)(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member ITA Nos.1459-1460/Mum/2018 (Assessment Year: 2013-14) Futura Polyster Limited ITO 6(3)(1) B-22, T.V. INDL Estate, Aayakar Bhavan, Vs. S.K. Ahire Marg, Worli, M.K. Road, Churchgate, Mumbai – 400 030 Mumbai – 400 020 PAN – AAACI3404K (Appellant) (Respondent) Appellant by: Shri Vijay Mehta & Shri Anuj Kisnadwala, A.R‘s Respondent by: Shri Debashis Chanda, D.R Date of Hearing: 15.01.2020 Date of Pron…

Futura Polysters Ltd, Mumbai vs. Income Tax Officer 6(3)(1), Mumbai

Bench: Shri Pramod Kumar & Shri Ravish Soodita Nos.1459-1460/Mum/2018 (Assessment Year: 2013-14) Futura Polyster Limited Ito 6(3)(1) B-22, T.V. Indl Estate, Aayakar Bhavan, Vs. S.K. Ahire Marg, Worli, M.K. Road, Churchgate, Mumbai – 400 030 Mumbai – 400 020 Pan – Aaaci3404K (Appellant) (Respondent) Appellant By: Shri Vijay Mehta & Shri Anuj Kisnadwala, A.R‘S Respondent By: Shri Debashis Chanda, D.R Date Of Hearing: 15.01.2020 Date Of Pronouncement: 16.07.2020

…ITA Nos. 1459-1460/Mum/2018 A.Y. 2013-14 Futura Polyster Ltd. Vs ITO-6(3)(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member ITA Nos.1459-1460/Mum/2018 (Assessment Year: 2013-14) Futura Polyster Limited ITO 6(3)(1) B-22, T.V. INDL Estate, Aayakar Bhavan, Vs. S.K. Ahire Marg, Worli, M.K. Road, Churchgate, Mumbai – 400 030 Mumbai – 400 020 PAN – AAACI3404K (Appellant) (Respondent) Appellant by: Shri Vijay Mehta & Shri Anuj Kisnadwala, A.R‘s Respondent by: Shri Debashis Chanda, D.R Date of Hearing: 15.01.2020 Date of Pron…

J.K.Trust Bombay, Mumbai vs. DCIT (E) 2 (1), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1564/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

ITO 27 (2)(3), Mumbai vs. Shri. Laxmichand A Dabhi, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1257/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Mr. Hanuman Dhanania, Mumbai vs. ITO Ward 17 (1)(5), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1255/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

DCIT (E) 2 (1), Mumbai vs. J.K.Trust Bombay, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1564/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

M/S Ubiquitous Signs Pvt Ltd, Palghar vs. ITO, 15(3)(4), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 297/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) M/S Ubiquitous Signs Pvt. Ito -15(3)(4), 4Th Floor, Aayakar Bhavan, Ltd. M. K. Road, Plot No. 1, Survey No. 70- Mumbai-400 020. B, Bldg. No. 2, Opp- बिधम/ Ipol, Next To Anand Mangal Industrial Estate, Vs. Waliv Phata, Sativali Road, Vasai East, Distt- Palghar, Mahrashtra, Pin-401208 स्थायीलेखासं./जीआइआरसं./Pan No. Aaacu6857C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : None By प्रत्यथीकीओरसे/Respondentby : Ms. Bharti Singh, Dr सुनवाईकीतारीख/ : 05.03.2020 Date Of Hearing घोषणाकीतारीख / : 15.07.2020 Date Of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman: The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals) - 24 In 2

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

DCIT Circle-3, Thane vs. Shri. Surjyamani Krishna Gauda, Thane

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1265/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

ITO 33 (2)(5), Mumbai vs. Shri. Paras Lalit Vora, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1254/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Prakashchandra Harilal Shah, Mumbai vs. CIT (A)-25, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1206/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13) Prakash Chandra Harilal Cit(A)-25, 4Th Floor Tower No. 6 Rly Shah, Flat No. 803, 8Th Floor, B Station Commercial बिधम/ Wing, Adinath Bldg, Complex, Vashi Navi Vs. Mumbai-400 703 Neelkanth Enclave Opp- Shreyas Cinema Lbs Road, Ghatkopar West, Mumbai-400 086 स्थायीलेखासं./जीआइआरसं./Pan No. Aapps6547M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Ashwin Kumar H. Shah, Ar प्रत्यथीकीओरसे/Respondentby : Shri Unavekar, Dr सुनवाईकीतारीख/ : 27.02.2020 Date Of Hearing घोषणाकीतारीख / : 15.07.2020 Date Of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman (): The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-25, Mumbai, Dated 17.01.2019 For Ay 2012-13. 2

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Ilesh Amrutlal Gadhia, Mumbai vs. DCIT CC-4(2), Mumbai

Appeals stand partly allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Shri. Ilesh Amrutlal Gadhia, Mumbai vs. DCIT-4(2), Mumbai

Appeals stand partly allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

DCIT- C.Circle, 4(2), Mumbai vs. Ilesh Amrutlal Gadhia, Mumbai

Appeals stand partly allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

DCIT (TDS) - 2(3), Mumbai vs. Vodafone India Ltd. (Formerly Known As Vodafone Essar Ltd.), Mumbai

In the result, the appeal filed by the Revenue stands dismissed

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…