Vijay Proteins Ltd. v. CIT

58 Taxmann.com 44High Court2015#720 most cited

What is Vijay Proteins Ltd. v. CIT authority for?

When an assessee makes alleged bogus or hawala purchases but subsequently makes genuine sales from those purchases, the addition to income should be restricted only to the estimated profit embedded in such transactions, not the entire purchase value.

140

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Vijay Proteins Ltd. v. CIT · bogus purchases · hawala purchases · accommodation entries · section 68 · section 69C · profit estimation · unexplained expenditure · genuineness of transactions · only profit taxable · 58 Taxmann.com 44

Sections most often in play

Section 147Section 148Section 133(6)Section 143(3)Section 68Section 145(3)Section 69CSection 131
Read the full judgment

Issues it is cited on

section 145(2)circular tradingpaper companylive linkentry operatoraccommodation entrysection 69ccommercial expediencysection 40a(3)addition u/s 68section 145(3)genuineness of the transaction

Judgments citing Vijay Proteins Ltd. v. CIT

Assistant Commissioner of Income Tax, Na vs. Ari Circle, Navsari

In the result, all three C

ITA 347/SRT/2018[2011-12]Status: DisposedITAT Surat31 Jul 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Vikram S. Yadavassessment Year: 2011-12 Assessment Year: 2010-11 Assessment Year: 2012-13

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri B.P.K. Panda, Sr. DR
Section 132Section 143(1)Section 147Section 148

…ITA 347,349,350/SRT/2018 CO 9 to 11/SRT/2018 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH SURAT BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM S. YADAV, ACCOUNTANT MEMBER Assessment year: 2011-12 Assessment year: 2010-11 Assessment year: 2012-13 Asstt. Commissioner of Income Tax, M/s Rushabh International, Navsari Circle, 306, Ruby Complex, Navsari. Shantadevi Road, vs Navsari. (PAN: AAFFR7499R) Appellant Respondent C.O.No. 09/SRT/2018 (IN ITA No. 347/SRT/2018) Assessment year: 2011-12 C.O.No. 10/SRT/2018 (IN ITA No. 349/SRT/2018) Assessment year: 2010-11 C.O.No. 11/SRT/2018 (IN ITA N…

Income Tax Officer -33(3)(4), Mumbai vs. Shri Sunil Govind Agre, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 2312/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jul 2019AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12

For Appellant: NoneFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR
Section 133(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 ITO-33(3)(4), Room. No. Shri Sunil Govind Agre, 255/21-B, 612, 6th floor, C-12, Sankalp CHS Ltd., Sector 5/2, Vs. Pratyakshkar Bhavan, Charkop, Kandivali (W), Mumbai- BKC, Mumbai. 400067 PAN No. AEGPA0962H Appellant Respondent Revenue by : Mr. Chaudhary Arun Kumar Singh, DR Assessee by : None Date of Hearing : 31/07/2019 Date of pronouncement : 31/07/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the Revenue. The relevant as…

Savitaben Patel, Mumbai vs. Asst CIT Cir 2, Mumbai

In the result, the appeal filed by the assessee and the revenue are allowed for statistical purposes

ITA 4402/MUM/2016[2009-10]Status: DisposedITAT Mumbai31 Jul 2019AY 2009-10

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: Mr. VimalPunmiya, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR
Section 133(6)Section 143(3)Section 148Section 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Smt. Savitaben Patel, Prop. Assistant Commissioner of Dipesh Engineering, Works, Vs. Income Tax-Cir 2, Mumbai. W-44, c, Additional Ambernath, 2nd Area Anand Nagar, Ambernath, East- 421506. PAN No. AFPPP7431L Appellant Respondent Assessment Year: 2009-10 The Dy. Commissioner of Smt. Savitaben Patel, Prop. Income Tax, Circle-2, Vs. Dipesh Engineering, Kalyan, 2nd floor, Mohan Works, W-44, c, Additional Plaza, Khadakpada, Wayale Ambernath, 2nd…

Income Tax Officer-19(3)(3), Mumbai vs. Shri Shankarlal L. Jain, Mumbai

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 427/MUM/2018[2009-10]Status: DisposedITAT Mumbai19 Jul 2019AY 2009-10

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-2010 Shri Shankarlal L. Jain, The Ito-18(3)(3), 577/579, Om Shanti Bhavan, (Erstwhile Ito 19(3)(3), Khatavi Building, Jss Rd, Earnest House, Opp. Chandanwadi, Vs. Mumbai Mumbai - 400002 Pan: Aabpj3924F (Appellant) (Respondent) Assessment Year: 2009-2010 The Ito-19(3)(3), Shri Shankarlal L. Jain, Matru Mandir, 2Nd Floor, Bokadia Spinning Mills Pvt. Ltd., R. No. 219, Tardeo Road, 577/579, Om Shanti Bhavan, Mumbai - 400007 Vs. Khatavi Building, Jss Rd, Opp. Chandanwadi, Mumbai - 400002 Pan: Aabpj3924F (Appellant) (Respondent) Assessee By : Shri Rajesh Sanghvi (Ca) Revenue By : Shri Chaudhary Arun Kumar Singh (Dr) Date Of Hearing: 25/04/2019 Date Of Pronouncement: 19/07/2019

For Appellant: Shri Rajesh Sanghvi (CA)For Respondent: Shri Chaudhary Arun Kumar Singh (DR)
Section 143Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-2010 Shri Shankarlal L. Jain, The ITO-18(3)(3), 577/579, Om Shanti Bhavan, (erstwhile ITO 19(3)(3), Khatavi Building, JSS Rd, Earnest House, Opp. Chandanwadi, Vs. Mumbai Mumbai - 400002 PAN: AABPJ3924F (Appellant) (Respondent) Assessment Year: 2009-2010 The ITO-19(3)(3), Shri Shankarlal L. Jain, Matru Mandir, 2nd Floor, Bokadia Spinning Mills Pvt. Ltd., R. No. 219, Tardeo Road, 577/579, Om Shanti Bhavan, Mumbai - 400007 Vs. Khatavi Building, JSS Rd, Opp. Chandanwadi, Mumba…

Shri Shankarlal L. Jain, Mumbai vs. Income Tax Officer-19(3)(3), Mumbai

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 178/MUM/2018[200910]Status: DisposedITAT Mumbai19 Jul 2019

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-2010 Shri Shankarlal L. Jain, The Ito-18(3)(3), 577/579, Om Shanti Bhavan, (Erstwhile Ito 19(3)(3), Khatavi Building, Jss Rd, Earnest House, Opp. Chandanwadi, Vs. Mumbai Mumbai - 400002 Pan: Aabpj3924F (Appellant) (Respondent) Assessment Year: 2009-2010 The Ito-19(3)(3), Shri Shankarlal L. Jain, Matru Mandir, 2Nd Floor, Bokadia Spinning Mills Pvt. Ltd., R. No. 219, Tardeo Road, 577/579, Om Shanti Bhavan, Mumbai - 400007 Vs. Khatavi Building, Jss Rd, Opp. Chandanwadi, Mumbai - 400002 Pan: Aabpj3924F (Appellant) (Respondent) Assessee By : Shri Rajesh Sanghvi (Ca) Revenue By : Shri Chaudhary Arun Kumar Singh (Dr) Date Of Hearing: 25/04/2019 Date Of Pronouncement: 19/07/2019

For Appellant: Shri Rajesh Sanghvi (CA)For Respondent: Shri Chaudhary Arun Kumar Singh (DR)
Section 143Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-2010 Shri Shankarlal L. Jain, The ITO-18(3)(3), 577/579, Om Shanti Bhavan, (erstwhile ITO 19(3)(3), Khatavi Building, JSS Rd, Earnest House, Opp. Chandanwadi, Vs. Mumbai Mumbai - 400002 PAN: AABPJ3924F (Appellant) (Respondent) Assessment Year: 2009-2010 The ITO-19(3)(3), Shri Shankarlal L. Jain, Matru Mandir, 2nd Floor, Bokadia Spinning Mills Pvt. Ltd., R. No. 219, Tardeo Road, 577/579, Om Shanti Bhavan, Mumbai - 400007 Vs. Khatavi Building, JSS Rd, Opp. Chandanwadi, Mumba…

Aggarwal Associates (Promoters) Ltd., Delhi vs. DCIT, Ghaziabad

In the result the ground No

ITA 787/DEL/2016[2009-10]Status: DisposedITAT Delhi09 Jul 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaraggarwal Associates Vs Dcit, Central Circle, (Promoters) Ltd., Ghaziabad 10, New Rajdhani Enclave, Vikas Marg, Delhi- 92 (Pan: Aaaca2789D)

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AGGARWAL ASSOCIATES VS DCIT, CENTRAL CIRCLE, (PROMOTERS) LTD., GHAZIABAD 10, NEW RAJDHANI ENCLAVE, VIKAS MARG, DELHI- 92 (PAN: AAACA2789D) Assessee By SH. NIPPEN MITTAL, CA Revenue By SH. S.S. RANA, CIT(DR) ORDER PER H.S. SIDHU, JM Assessee has filed this appeal against the impugned order dated 22.12.2015 passed by Ld. CIT(A), Ghaziabad on the following grounds:- 1. On the facts and circumstances of the case and in law, the CIT(A) has erred in confirming the add…

Anmol International, Mumbai vs. ITO 24(1)(3), Mumbai

ITA 3434/MUM/2016[2009-10]Status: DisposedITAT Mumbai28 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri G. Manjunatha

Section 133(6)Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri SAKTIJIT DEY, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA Nos.3434 & 3435/Mum/2016 Assessment Years:-2009-10 & 2010-11 M/s Anmol International, ITO-24(1)(3), 5, Plot No.2, Hara Hira Mumbai बनाम/ Park, Kurar Village, Vs. Malad(East), Mumbai-400097 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAKFA2518B "नधा"रती क" ओर से / Assessee by None Shri V.K.Chaturvedi राज"व क" ओर से / Revenue by 25/06/2019 सुनवाई क" तार"ख / Date of Hearing : 28/06/2019 आदेश क" तार"ख /Date of Order:…

DCIT, Cir-26(1), Kolkata vs. M/S Chien Hsing Tannery, Kolkata

ITA 1629/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 May 2019AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Hon’Ble Shri Dr. Arjun Lal Saini, Am] I.T. A No. 1629/Kol/2017 A.Y 2012-13 A.C.I.T, Cir-26(1), Kolkata V/S. M/S. Chien Hsing Tannery Pan: Aaefc7201R (Appellant) (Respondent)

For Appellant: Shri Robin Choudhury, Addl. CIT, ld.DRFor Respondent: Shri Kumar Khanna, FCA &
Section 131Section 133(6)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Hon’ble Shri Dr. Arjun Lal Saini, AM] I.T. A No. 1629/Kol/2017 A.Y 2012-13 A.C.I.T, Cir-26(1), Kolkata V/s. M/s. Chien Hsing Tannery PAN: AAEFC7201R (Appellant) (Respondent) For the Appellant : Shri Robin Choudhury, Addl. CIT, ld.DR For the Respondent : Shri Kumar Khanna, FCA & Shri Ashok Barnawal, FCA, ld.ARs Date of Hearing : 25-04-2019 Date of Pronouncement : 15-05-2019 ORDER Shri S.S. Godara, JM: 1. This Revenue’s appeal for assessment year 2012-13 arises against the CIT(A), 7, Kolkata’s order dated 1…

ACIT, Circle - 34, Kolkata vs. Bhawarlal Aloke Kumar, Kolkata

Appeal is dismissed

ITA 779/KOL/2018[2014-15]Status: DisposedITAT Kolkata03 May 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15 Acit, Cicle-34, V/S. Bhawarlal Aloke Kumar Aayakar Poorva, 7Th P-12, New Howrah Bridge Approach Road, 4Th Floor, Floor, 110, Shantipally, Kolkatka-107 Kolkta-700001 [Pan No.Aadfb 0620 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Robin Choudhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 04-02-2019 सुनवाई क" तार"ख/Date Of Hearing 03-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee‘S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-10, Kolkata’S Order Dated 23.01.2018 Passed In Case No.224/Cit(A)-10/C-34/14-15/16-17/Kol, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Case Called Twice. None Appears At The Assessee’S Behest Despite The Registry Having Sent An Rpad Notice. It Is Accordingly Proceeded Ex Parte. 2. Revenue’S Sole Substantive Grievance Raised In The Instant Appeal Seeks To Challenge Correctness Of Cit(A)’S Action Partly Upholding Assessing Officer’S Findings Disallowing Assessee’S Purchase(S) Of ₹3,22,28,000/- Only To The Extent Of 15% Vide Impugned Following Detailed Discussion:- “06. Findings &. Decision:

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2014-15 ACIT, Cicle-34, V/s. Bhawarlal Aloke Kumar Aayakar Poorva, 7th P-12, New Howrah Bridge Approach Road, 4th Floor, Floor, 110, Shantipally, Kolkatka-107 Kolkta-700001 [PAN No.AADFB 0620 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Robin Choudhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 04-02-2019 सुनवाई क" तार"ख/Date of Hearing 03-05-2019 घोषणा क" तार"ख/Date of Pronounc…

P.S.Construction, Mumbai vs. DCIT- CC - 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 3229/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 May 2019AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

P.S.Construction, Mumbai vs. DCIT-CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 3228/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 May 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

P.S.Construction, Mumbai vs. DCIT- CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 3227/MUM/2018[2012-13]Status: DisposedITAT Mumbai03 May 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

P.S.Construction, Mumbai vs. DCIT -CC -1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 3226/MUM/2018[2009-10]Status: DisposedITAT Mumbai03 May 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Poonam Skyline Construction, Mumbai vs. DCIT -CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2694/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 May 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Poonam Skyline Construction, Mumbai vs. DCIT- CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2693/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 May 2019AY 2008-09

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Pabal Housing Pvt. Ltd., Mumbai vs. DCIT- CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2689/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 May 2019AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Pabal Housing Pvt. Ltd., Mumbai vs. DCIT- CC- 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2688/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 May 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

Pabal Housing Pvt. Ltd., Mumbai vs. DCIT- CC - 1(3), Mumbai

In the result, both appeals filed by the assessee are

ITA 2687/MUM/2018[2012-13]Status: DisposedITAT Mumbai03 May 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, ITA NO.2687, 2688 & 2689/Mum/2018 Assessment Year:-2012-13, 2013-14 & 2014-15 M/s Pabal Housing Private DCIT, CC-1(3), Limited, बनाम/ 905, Old CGO Annex 66B, 3rd Floor, Podar Building, M. K. Road, Vs. Chambers, Mumbai Mumbai-400020 Samachar Marg, Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAQFM8445I ITA NO.2692, 2693 & 2694/Mum/2018 Assessme…

M/S. Mansarovar Infratech Pvt. Ltd., Tehri Garhwal vs. ACIT, Haridwar

In the result the ground No

ITA 7022/DEL/2014[2008-09]Status: DisposedITAT Delhi29 Apr 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2008-09 M/S. Mansarovar Infratech Vs. Asstt. Commissioner Of Pvt. Ltd. (Formerly Known As Income Tax, Garhwal Mandal Sales Pvt. Circle Haridwar Ltd.), Dhalwala, Tehsil Narendera Nagar, Tehri Garhwal Pan :Aaacg5220B (Appellant) (Respondent) Appellant By Shri Gautam Jain, Advocate & Shri Lalit Mohan, Ca Respondent By Ms. Rinku Singh, Sr.Dr

Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “E”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Mansarovar Infratech Vs. Asstt. Commissioner of Pvt. Ltd. (Formerly known as Income Tax, Garhwal Mandal Sales Pvt. Circle Haridwar Ltd.), Dhalwala, Tehsil Narendera Nagar, Tehri Garhwal PAN :AAACG5220B (Appellant) (Respondent) Appellant by Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA Respondent by Ms. Rinku Singh, Sr.DR Date of hearing 28.03.2019 Date of pronouncement 29.04.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee…

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

ITA 2841/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…