Shoreline Hotel (P.) Ltd. v. CIT

98 Taxmann.com 234High Court2018#1513 most cited

What is Shoreline Hotel (P.) Ltd. v. CIT authority for?

Additions for non-genuine purchases or bogus expenditure are justified when an assessee fails to provide proof of purchases or ensure supplier presence, especially following information about dealers being 'hawala traders'. Furthermore, an assessment order passed without making proper inquiries or verifications into such claims can be deemed erroneous and prejudicial to the revenue, justifying revision under Section 263.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Shoreline Hotel (P.) Ltd. v. CIT · 98 Taxmann.com 234 · 259 Taxmann 49 · bogus purchases · non-genuine purchases · unexplained expenditure · Section 69C · hawala traders · failure to produce supplier · AO's duty to inquire · revision under Section 263 · erroneous assessment

Also reported as

259 Taxmann 49

Sections most often in play

Section 143(3)Section 147Section 250Section 69CSection 131Section 131(1A)Section 133(6)Section 133A

Issues it is cited on

section 256(1)section 256eligible businesslive linksection 44asection 69csection 44adsundry creditorsborrowed satisfactionsection 145(3)entry operatorunexplained expenditure

Judgments citing Shoreline Hotel (P.) Ltd. v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. THE INDURE PRIVATE LIMITED, DELHI

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 4640/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Assistant Commissioner Of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part Ii, Delhi South Delhi 1100 48 Pan :Aaact0121C (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant Commissioner of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part II, Delhi South Delhi 1100 48 PAN :AAACT0121C (Appellant) (Respondent) Department by S/Shri Ashwani Kumar & Ankur Agarwal, CAs. Assessee by Shri Om Prakash, Sr. DR Date of hearing 30.10.2025 Date of pronouncement 31.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the Department of Revenue is against order dated 0…

ACIT, NEW DELHI vs. RMS POWER SOLUTIONS PRIVATE LIMITED, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 696/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2018-19 Acit, Vs. Rms Power Solutions Private Room No.220, Limited, Cr Building, Ipestate, Flat No.204, 4327/3,Ansari Road, Delhi. Daryaganj, Delhi – 110 002. Pan: Aagcr9827H (Appellant) (Respondent) Assessee By : None Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 27.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: NoneFor Respondent: Shri Om Parkash, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2018-19 ACIT, Vs. RMS Power Solutions Private Room No.220, Limited, CR Building, IPEstate, Flat No.204, 4327/3,Ansari Road, Delhi. Daryaganj, Delhi – 110 002. PAN: AAGCR9827H (Appellant) (Respondent) Assessee by : None Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 27.10.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the Revenue Department is against the order dated 29.11.2024 of the ld. Commiss…

IMRAN AHMAD,MORADABAD, UTTAR PRADESH vs. INCOME TAX OFFICER, MORADABAD

Appeal is partly allowed

ITA 3490/DEL/2025[2013-2014]Status: DisposedITAT Delhi03 Dec 2025AY 2013-2014
Section 139Section 147Section 148

…ctions but rather stated that 2 per cent of purported bogus purchase might be added to total income, entire amount of bogus expenditure was correctly added to income of assessee 2. The Hon’ble Bombay High Court in the case of Shoreline Hotels (P) Ltd. vs. CIT 98 Taxmann.com 234 for Asstt. Year 2011-12 had held that very reliable and genuine information was received from the VAT and sales tax authorities with regard to the operations with these dealers stated as ‘hawala traders’ and in this case relied upon, the appellant could not produce proof of any material purchased by it nor it could ensure the presence of s…

RAJESH KAPOOR,DELHI vs. ACIT, CIRCLE- 47(1), DELHI

Appeal is partly allowed

ITA 1452/DEL/2025[2012-13]Status: DisposedITAT Delhi01 Dec 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 131Section 143(3)Section 144Section 147

…ctual delivery of goods and only bills were issued and further, the payments received by these parties were returned to the appellant in cash after deducting small commission. 5.21 The Hon'ble Bombay High Court in the case of Shoreline Hotels (P) Ltd. vs. CIT 98 Taxmann.com 234 for Asstt. Year 2011-12 had held that very reliable and genuine information was received from the VAT and sales tax authorities with regard to the operations with these dealers stated as 'hawala traders' and in this case relied upon, the appellant could not produce proof of any material purchased by it, nor it could ensure the presence of…

ACIT, MUMBAI vs. ROMIL DIAM, MUMBAI

In the result, above appeal of the Revenue is allowed

ITA 2167/MUM/2025[2011-12]Status: DisposedITAT Mumbai10 Nov 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Sanjay R. Parikh, CAFor Respondent: Shri Annavaran Kosuri, (Sr. AR)
Section 143(3)Section 68Section 74

…IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2167/MUM/2025 (A.Y. 2011-12) Assistant Commissioner of v/s. M/s Romil Diam Income Tax – 19(3), Room No. बनाम 6/29 Capri, 9 Manav Mandir 513, 5th Floor, Piramal Chamber, Road, Walkeshwar, Mumbai Mumbai – 400 012, Maharashtra – 400006, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAKFR7912A Appellant/अपीलाथी .. Respondent/प्रतिवादी For Assessee : Shri Sanjay R. Parikh, CA For Revenue : Shri Annavaran Kosuri, (Sr. AR) Date of Hearing 17.09.2025 Date of Pronou…

ACIT-19(3), MUMBAI, PIRAMAL CHAMBER vs. ROMIL DIAM, MUMBAI

In the result, above appeal of the Revenue is allowed

ITA 2166/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Nov 2025AY 2010-11
For Appellant: \nShri Sanjay R. Parikh, CAFor Respondent: \nShri Annavaran Kosuri, (Sr. AR)
Section 143(3)Section 68Section 74

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 2166/MUM/2025\n(A.Y. 2010-11)\nITA No. 2167/MUM/2025\n(A.Y. 2011-12)\nAssistant Commissioner of v/s. M/s Romil Diam\nIncome Tax – 19(3), Room No. बनाम 6/29 Capri, 9 Manav Mandir\n513, 5th Floor, Piramal Chamber, Road, Walkeshwar, Mumbai\nMumbai – 400 012, Maharashtra\n- 400006, Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAKFR7912A\nAppellant/अपीलार्थी .. Respondent/प्रतिवादी\nFor Assessee :\nShri Sanjay R. Parikh, CA\nFor Revenue :\nSh…

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

ITO 1(2)(3), MUMBAI vs. MANGALAM DRUGS & ORGANICS LTD, MUMBAI

Appeal of the revenue is dismissed

ITA 5279/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 May 2025AY 2011-12

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri V.K. Tulsian, ARFor Respondent: Shri Rakesh Ranjan- Sr. DR
Section 133(6)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 5279/Mum/2015 (Assessment Year: 2011-12) ITO, 1(2)(3), M/s Mangalam Drugs & Organics 527, Aayakar Bhavan, M.K. Road, Ltd. Rupam Building, 3rd Floor, 239, Mumbai-400020. Vs. P. D’Mello Road, Near G.P.O., Mumbai-400001. PAN: AAACM7880P Appellant) : Respondent) Appellant /Assessee by : Shri V.K. Tulsian, AR Revenue / Respondent by : Shri Rakesh Ranjan- Sr. DR : 23.04.2025 Date of Hearing : 08.05.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the Revenue is against the order…

S. R. TECHNICAL SERVICES,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGUR

In the result, appeal of the assessee is dismissed

ITA 42/NAG/2021[2011-12]Status: DisposedITAT Nagpur21 Nov 2023AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.42/Nag/2021 िनधा"रण वष" / Assessment Year : 2011-12 S R Technical Services, The Principal C/O. K N D & Associates, Vs Commissioner Of 502-503, Satyam Apartment, Income Tax, Dhantoli, Wardha Road, Nagpur – 2. Nagpur – 440012. Pan: Abmfs6131K Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Kailash G. Kanojiya – Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 21/11/2023

Section 143(3)Section 147Section 148Section 263

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.42/NAG/2021 िनधा"रण वष" / Assessment Year : 2011-12 S R Technical Services, The Principal C/o. K N D & Associates, Vs Commissioner of 502-503, Satyam Apartment, Income Tax, Dhantoli, Wardha Road, Nagpur – 2. Nagpur – 440012. PAN: ABMFS6131K Appellant/ Assessee Respondent/Revenue Assessee by None Revenue by Shri Kailash G. Kanojiya – Sr.DR Date of hearing 21/09/2023 Date of pronouncemen…

DHARMESH VINAYKUMAR SHAH,MUMBAI vs. ITO WARD-41(2)(1), MUMBAI

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

ITA 1321/MUM/2023[2009-10]Status: DisposedITAT Mumbai27 Jul 2023AY 2009-10

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Aditya RamchandranFor Respondent: Smt. Mahita Nair
Section 133(6)Section 143(3)Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1321/Mum./2023 (Assessment Year : 2009–10) Dharmesh Vinaykumar Shah 1403, Sugee Hights, Dwarkesh Nagar CHS Ltd. Opp. St. Pius School, Nahur Road ……………. Appellant Mulund (West), Mumbai 400 080 PAN – AAIPS1584R v/s Income Tax Officer ……………. Respondent Ward–41(2)(1), Mumbai Assessee by : Shri Aditya Ramchandran Revenue by : Smt. Mahita Nair Date of Hearing – 11/07/2023 Date of Order – 27/07/2023 O R D E R The present appeal has been filed by the assessee challenging th…

SHRI SHAM SUNDER AGGARWAL,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 17/ASR/2021[2011-12]Status: DisposedITAT Amritsar27 Apr 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 147Section 148Section 151Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.17/Asr/2021 Assessment Year: 2011-12 Sh. Sham Sunder Aggarwal, Vs. Pr.CIT-1 Prop. M/s P K & Company, 15- Jalandhar. New Sabji Mandi, Kapurthala. [PAN:AAWPA3347E] (Appellant) (Respondent) Appellant by Sh. J.S. Bhasin, Adv. Respondent by Sh. Hitendra Bhauraoji Ninawe, CIT. DR Date of Hearing 17.04.2023 Date of Pronouncement 27.04.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Principal Co…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS TIRUPATI BALAJI FOOD PRIVATE LIMITED, TILDA

In the result, appeal of the revenue in ITA No

ITA 13/RPR/2019[2015-16]Status: DisposedITAT Raipur20 Apr 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.202/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent आयकर अपील सं. / Ita No.13/Rpr/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT- DR
Section 131Section 143(3)Section 250(4)Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.202/RPR/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) PAN : AACCT7476L ……""यथ" / Respondent आयकर अपील सं. / ITA No.13/RPR/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appell…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS TIRUPATI BALAJI FOOD PRIVATE LIMITED, TILDA

In the result, appeal of the revenue in ITA No

ITA 202/RPR/2018[2014-15]Status: DisposedITAT Raipur20 Apr 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.202/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent आयकर अपील सं. / Ita No.13/Rpr/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) Pan : Aacct7476L ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT- DR
Section 131Section 143(3)Section 250(4)Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.202/RPR/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Tirupati Balaji Foods Pvt. Ltd., Tilda-Neora, Raipur (C.G.) PAN : AACCT7476L ……""यथ" / Respondent आयकर अपील सं. / ITA No.13/RPR/2019 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appell…

MR. GREGORY FRANCIS D'SILVA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, MANGALURU

In the result, all these appeals are partly allowed

ITA 221/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Nov 2022AY 2017-18

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

MR. GREGORY FRANCIS D'SILVA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, MANGALURU

In the result, all these appeals are partly allowed

ITA 220/BANG/2022[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

MR. GREGORY FRANCIS D'SILVA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, MANGALURU

In the result, all these appeals are partly allowed

ITA 219/BANG/2022[2015-16]Status: DisposedITAT Bangalore28 Nov 2022AY 2015-16

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

MR. GREGORY FRANCIS D'SILVA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, MANGALURU

In the result, all these appeals are partly allowed

ITA 218/BANG/2022[2014-15]Status: DisposedITAT Bangalore28 Nov 2022AY 2014-15

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

MR. GREGORY FRANCIS D'SILVA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, MANGALURU

In the result, all these appeals are partly allowed

ITA 217/BANG/2022[2013-14]Status: DisposedITAT Bangalore28 Nov 2022AY 2013-14

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

MR. GREGORY FRANCIS D'SILVA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, all these appeals are partly allowed

ITA 216/BANG/2022[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

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