Shoreline Hotel (P.) Ltd. v. CIT

98 Taxmann.com 234High Court2018#1512 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 366,339 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

The DCIT, Central Circle-3, Baroda vs. M/S. Ultra Tech Transmission, Baroda

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 396/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2012-13
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

The DCIT, Central Circle-3, Baroda vs. M/S. Ultra Tech Transmission, Baroda

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 395/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2011-12
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

The DCIT, Central Circle-3, Baroda vs. M/S. Ultra Tech Transmission, Baroda

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 394/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2010-11
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

The DCIT, Central Circle-3, Baroda vs. Ultra Tech Transmission, Baroda

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 393/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2009-10
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

The DCIT, Central Circle-3, Baroda vs. M/S. Ultratech Transmission Pvt. Ltd, Baroda

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 1661/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2016-17
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

Deputy Commissioner of Income Tax, Circle- 1(1), Raipur vs. Mesers Bhagwati Industries, Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 184/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.184/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bhagawati Industries Behind Samrat Talkies, Station Road, Raipur-492 001 (C.G.) Pan : Aaifk4253H ……""यथ" / Respondent

For Appellant: S/shri G.S. Agarwal, Adv. &For Respondent: Shri G.N Singh, Sr. DR
Section 131Section 250(4)Section 69C

…, Circle 1(1) Vs. M/s. Bhagawati Industries 6. "Whether on points of law and on facts & circumstances of the case, the ld. CIT(A) was justified in ignoring the ratio of the Hon'ble Bombay High Court in case of Shoreline Hotel(P) Ltd Vs CFI', Central -1 [2018] 98 Taxmann.com 234(Bombay) wherein it has been held that if assessee could not produce any material purchased by it nor it could ensure presence of supplier, the addition under section 69C on the basis of GP ratio is unjustified?" 7. Whether on points of law and on points of facts & circumstances of the case, the Ld. CIT(A) having concurrent powers of the AO…

Income Tax Officer, Ward-1(2), Raipur vs. Mesers Balaji Rice Industries, Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 181/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.168/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.181/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri G.N Singh, Sr. 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.168/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/s. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 PAN : AACFB4543M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.181/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Balaji R…

Mesers Balaji Rice Industries, Raipur vs. Income Tax Officer, Ward-1(2), Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 168/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.168/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.181/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri G.N Singh, Sr. 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.168/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/s. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 PAN : AACFB4543M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.181/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Balaji R…

Income Tax Officer, Ward 1(2), Raipur vs. Shri Rajendra Kumar Agrawal, Neora, Raipur

In the result, appeal of the revenue is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 15/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No.15/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer, Ward-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Rajendra Kumar Agrawal, M/S. Amit Chawal Udyog Neora, Tilda, Raipur (C.G.) Pan : Acipa5919L ……""यथ" / Respondent Assessee By :S/Shri G.S. Agrawal & N.C Gupta, Ar’S Revenue By : Shri Sanjay Kumar, Sr. Dr

For Appellant: S/shri G.S. Agrawal &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 131Section 143(3)Section 250(4)Section 69C

…king channel and other evidence is lacking?" 8. "Whether on points of law and on facts & circumstances of the case, the ld. CIT(A) was justified in ignoring the ratio of the Hon'ble Bombay High Court in case of Shoreline Hotel(P) Ltd Vs CIT, Central -1 [2018] 98 Taxmann.com 234(Bombay) wherein it has been held it was held that if assessee could not produce any material purchased by it nor it could ensure presence of supplier, the addition under section 69C on the basis of GP ratio is unjustified?" 9. Whether on points of law and on facts & circumstances of the case, the ld. CIT(A) was justified in ignoring the ra…

Deputy Commissioner of Income Tax, 1(1), Raipur vs. Mesers P.D. Rice Udyog, Raipur

In the result, appeal of the assessee is disposed off in terms of our aforesaid observations

ITA 11/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.210/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 M/S. P.D Rice Udyog Samrat Talkies, Station Road, Raipur (C.G.)-492 001 Pan: Aadfp0368H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.11/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. P.D Rice Udyog Samrat Talkies, Station Road, Raipur (C.G.)-492 001 Pan: Aadfp0368H

For Appellant: Shri G.S. Agrawal, AdvocateFor Respondent: Shri G.N Singh, Sr. DR
Section 131Section 143(3)Section 250(4)Section 69C

…king channel and other evidence is lacking?" 6. "Whether on points of law and on facts & circumstances of the case, the ld. CIT(A) was justified in ignoring the ratio of the Hon'ble Bombay High Court in case of Shoreline Hotel(P) Ltd Vs CIT, Central -1 [2018] 98 Taxmann.com 234(Bombay) wherein it has been held that if assessee could not produce any material purchased by it nor it could ensure presence of supplier, the addition under section 69C on the basis of GP ratio is unjustified?" 7. Whether on points of law and on points of facts & circumstances of the case, the Ld. CIT(A) having concurrent powers of the AO…

Mesers P.D. Rice Udyog, Raipur vs. Deputy Commissioner of Income Tax, 1(1), Raipur

In the result, appeal of the assessee is disposed off in terms of our aforesaid observations

ITA 210/RPR/2018[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.210/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 M/S. P.D Rice Udyog Samrat Talkies, Station Road, Raipur (C.G.)-492 001 Pan: Aadfp0368H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.11/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. P.D Rice Udyog Samrat Talkies, Station Road, Raipur (C.G.)-492 001 Pan: Aadfp0368H

For Appellant: Shri G.S. Agrawal, AdvocateFor Respondent: Shri G.N Singh, Sr. DR
Section 131Section 143(3)Section 250(4)Section 69C

…king channel and other evidence is lacking?" 6. "Whether on points of law and on facts & circumstances of the case, the ld. CIT(A) was justified in ignoring the ratio of the Hon'ble Bombay High Court in case of Shoreline Hotel(P) Ltd Vs CIT, Central -1 [2018] 98 Taxmann.com 234(Bombay) wherein it has been held that if assessee could not produce any material purchased by it nor it could ensure presence of supplier, the addition under section 69C on the basis of GP ratio is unjustified?" 7. Whether on points of law and on points of facts & circumstances of the case, the Ld. CIT(A) having concurrent powers of the AO…

M/S. Paras Plastic Processors, Mumbai vs. Income Tax Officer Ward-27(2)(5), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 5593/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Jul 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 M/S Paras Plastic Processors, Income Tax Officer 806/807, Ajit Nath, Ward-27(2)(5), Nilkantha Enclave, Ajit Nagar, Vs. Vashi, Opp. Shreyash Cinema, Navi Mumbai-400-703. Lbs Marg, Ghatkopar (West), Mumbai-400086. Pan No. Aaefp 8206 H Appellant Respondent

For Appellant: Mr. M. Subramanian, ARFor Respondent: Ms. Smita Nair, DR
Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 M/s Paras Plastic Processors, Income Tax Officer 806/807, Ajit Nath, Ward-27(2)(5), Nilkantha Enclave, Ajit Nagar, Vs. Vashi, Opp. Shreyash Cinema, Navi Mumbai-400-703. LBS Marg, Ghatkopar (West), Mumbai-400086. PAN No. AAEFP 8206 H Appellant Respondent Assessee by : Mr. M. Subramanian, AR Revenue by : Ms. Smita Nair, DR Date of Hearing : 20/06/2022 Date of pronouncement : 27/07/2022 ORDER PER OM PRAKASH KANT, AM This appeal by…

Afcons Infrastructure Ltd., Mumbai vs. Pr. CIT -(1), Mumbai

ITA 749/MUM/2021[2010-11]Status: DisposedITAT Mumbai29 Mar 2022AY 2010-11

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2010-11

For Appellant: Shri Sujit Ghosh, A.RFor Respondent: Ms. Shailja Rai, D.R
Section 115JSection 143(3)Section 147Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Afcons Infrastructure Pr. Commissioner of Ltd., Income Tax-(1), 16, Afcons House, Room No.330, Vs. Shah Industrial Estate, Aayakar Bhavan, 3rd Floor, Veera Desai West, Mumbai – 400 053 M.K. Road, Mumbai - 400020 PAN: AAACA9067G (Appellant) (Respondent) Present for: Assessee by : Shri Sujit Ghosh, A.R. Revenue by : Ms. Shailja Rai, D.R. Date of Hearing : 17 . 01 . 2022 Date of Pronouncement : 29 .03 . 2022 O R D E R Per : Kuldip Singh,…

Reliance Home Financ Ltd., Mumbai vs. Pr. CIT-8, Mumbai

ITA 815/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Nov 2021AY 2015-16

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Yogesh Thar, A.R. &For Respondent: Shri Shekhar Gajbhiy, D.R
Section 143(3)Section 263Section 72A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.815 & 814/M/2021 Assessment Years: 2015-16 & 2016-17 M/s. Reliance Home Principle Commissioner Finance Ltd., of Income Tax-8, 11th Floor, Room No.611, The Ruby, 6th Floor, Vs. North-West Wing, Aayakar Bhavan, Senapati Bapat Marg, M.K. Road, Dadar (West), Mumbai - 400020 Mumbai – 400 028 PAN: AAEFC0305E (Appellant) (Respondent) Present for: Assessee by : Shri Yogesh Thar, A.R. & Shri Chaitanya D. Joshi, A.R. Revenue by : Shri Shekhar Gajbhiy, D.R. Date of…

Smt Alpa Rajesh Desai, Mumbai vs. ITO 17 (3)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6980/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Nov 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Blesmt Alpa Rajesh Desai V. Income Tax Officer -17(3)(1) 327, Makharia House Room No. 621 Svp Road, Opera House Piramal Chambers, Lalbaug Mumbai - 400027 Mumbai – 400 012 Pan: Aelpd3053K (Appellant) (Respondent) Assessee By : None Department By : Ms. Kranti Yadav

For Appellant: NoneFor Respondent: Ms. Kranti Yadav
Section 133(6)Section 143(1)Section 143(2)Section 236

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Smt Alpa Rajesh Desai v. Income Tax Officer -17(3)(1) 327, Makharia House Room No. 621 SVP Road, Opera House Piramal Chambers, Lalbaug Mumbai - 400027 Mumbai – 400 012 PAN: AELPD3053K (Appellant) (Respondent) Assessee by : None Department by : Ms. Kranti Yadav Date of Hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–30, Mumbai [hereinafter in short “…

Dipesh Jayantilal Gudhka Prop. of M/S Rishi Corporation, Bhiwandi vs. ITO Ward-1(1), Mumbai

In the result, while the appeal of the assessee is partly allowed in the terms indicated above, the appeal of the Assessing Officer is dismissed

ITA 187/MUM/2021[2009-10]Status: DisposedITAT Mumbai03 Nov 2021AY 2009-10
Section 144Section 151

…ITA No. 2014/Mum/2020 Assessment Year: 2009-10 Page 1 of 7 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘SMC’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President)] Assessment Year: 2009-10 Income Tax Officer Ward - 1 (1) Kalyan. …………………….. Appellant Vs. Dipesh Jayantilal Gudhka ....……………….Respondent Prop. M/s Rishi Corporation, H. No. 1399, D-4101 Silver Leaf Residency, Behind Oswal Sagal Hall, Kamat Ghar Road, Anjurphata, Bhiwandi 421302 [PAN: AEGPG3760H] Assessment Year: 2009-10 Dipesh Jayantilal Gudhka ....……………….Appellant Prop. M/s Rishi Corporation, H. No. 1399, D-4101 Silver Leaf Residency, Behind Oswal Saga…

Parshwamani Overseas, Mumbai vs. ITO Ward 19(2)(5), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 665/MUM/2020[2010-11]Status: DisposedITAT Mumbai03 Nov 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Bleparshwamani Overseas V. Income Tax Officer -19(2)(5) Room No. 1, 1St Floor Room No. 210 Matru Mandir 21, Manipur House Tardev Road, Mumbai – 400 007 1St Parsiwada Lane Mumbai - 400004 Pan: Aakfp2571K (Appellant) (Respondent) Assessee By : None Department By : Shri Ashok Koli

For Appellant: NoneFor Respondent: Shri Ashok Koli
Section 143(1)Section 147Section 236

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Parshwamani Overseas v. Income Tax Officer -19(2)(5) Room No. 1, 1st Floor Room No. 210 Matru Mandir 21, Manipur House Tardev Road, Mumbai – 400 007 1st Parsiwada Lane Mumbai - 400004 PAN: AAKFP2571K (Appellant) (Respondent) Assessee by : None Department by : Shri Ashok Koli Date of Hearing : 06.10.2021 Date of Pronouncement : 03.11.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–30, Mumbai [hereina…

ITO Ward-1(1), Kalyan vs. Shri Dipesh Jayantilal Gudhka, Mumbai

In the result, while the appeal of the assessee is partly allowed in the terms indicated above, the appeal of the Assessing Officer is dismissed

ITA 2014/MUM/2020[2009-10]Status: DisposedITAT Mumbai03 Nov 2021AY 2009-10
Section 144Section 151

…ITA No. 2014/Mum/2020 Assessment Year: 2009-10 Page 1 of 7 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘SMC’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President)] Assessment Year: 2009-10 Income Tax Officer Ward - 1 (1) Kalyan. …………………….. Appellant Vs. Dipesh Jayantilal Gudhka ....……………….Respondent Prop. M/s Rishi Corporation, H. No. 1399, D-4101 Silver Leaf Residency, Behind Oswal Sagal Hall, Kamat Ghar Road, Anjurphata, Bhiwandi 421302 [PAN: AEGPG3760H] Assessment Year: 2009-10 Dipesh Jayantilal Gudhka ....……………….Appellant Prop. M/s Rishi Corporation, H. No. 1399, D-4101 Silver Leaf Residency, Behind Oswal Saga…

Piyush Amratlal Mehta, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 737/MUM/2020[2010-11]Status: DisposedITAT Mumbai01 Oct 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi
Section 236Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.NOs. 735, 736 & 737/MUM/2020 (A.Ys: 2011-12, 2009-10 & 2010-11) Shri Piyush A. Mehta v. Income Tax Officer – 19(2)(5) 10/11, Ground Floor Matru Mandir, Tardev Road 48th Khetwadi Lane, Mumbai -400004 Mumbai – 400 007 PAN: ALHPM6546K (Appellant) (Respondent) Assessee by : None Department by : Shri Sanjay J. Sethi Date of Hearing : 22.09.2021 Date of Pronouncement : 01.10.2021 O R D E R PER C.N. PRASAD (JM) 1. These appeals are filed by the assessee against common order of the Learned Commi…

Piyush Amratlal Mehta, Mumbai vs. ITO 19(2)(5), Mumbai

In the result, appeals of the assessee are partly allowed

ITA 736/MUM/2020[2009-10]Status: DisposedITAT Mumbai01 Oct 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi
Section 236Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.NOs. 735, 736 & 737/MUM/2020 (A.Ys: 2011-12, 2009-10 & 2010-11) Shri Piyush A. Mehta v. Income Tax Officer – 19(2)(5) 10/11, Ground Floor Matru Mandir, Tardev Road 48th Khetwadi Lane, Mumbai -400004 Mumbai – 400 007 PAN: ALHPM6546K (Appellant) (Respondent) Assessee by : None Department by : Shri Sanjay J. Sethi Date of Hearing : 22.09.2021 Date of Pronouncement : 01.10.2021 O R D E R PER C.N. PRASAD (JM) 1. These appeals are filed by the assessee against common order of the Learned Commi…