How many judgments cite Vijay Proteins Ltd. v. CIT?

140 judgments on BharatTax cite Vijay Proteins Ltd. v. CIT (58 Taxmann.com 44), spanning 2017 to 2026.

Which sections of the Income Tax Act does Vijay Proteins Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 133(6), Section 143(3), Section 68, Section 145(3).

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 147 Section 148 Section 133(6)Section 143(3)Section 68 Section 145(3)Section 69C Section 131

Read the full judgment

Issues it is cited on

section 145(2)circular trading paper company live link entry operator accommodation entry section 69c commercial expediency section 40a(3)addition u/s 68 section 145(3)genuineness of the transaction

Judgments citing Vijay Proteins Ltd. v. CIT

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

In the result, ground nos

ITA 2840/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

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…

Maruti Metal Industries, Bhavnagar vs. The Jt. CIT, Range-1, Bhavnagar

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

ITA 2457/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad13 Mar 2019AY 2010-11

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri L.P. Jain, Sr. D.R

Section 143(2)Section 143(3)Section 145(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2010-11 Maruti Metal Industries, The Joint CIT, A-208-209, Leela Efcee, Range-1, Waghawadi Road, Vs Bhavnagar Bhavnagar-364002 (Respondent) PAN: AAIFM1017H (Appellant) Revenue by: Shri L.P. Jain, Sr. D.R. Assessee by: Shri Sakar Sharma, A.R. Date of hearing : 20-12-2018 Date of pronouncement : 13-03-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-XX, Ahmedabad dated…

Kamal Prakash Agarwal, Mumbai vs. Income Tax Officer-30(2)(1), Mumbai

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

ITA 4415/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Oct 2018AY 2012-13

Bench: S/Shri B.R. Baskaran (Am) & Sandeep Gosain (Jm)

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Sandeep Gosain (JM) I.T.A. No. 4415/Mum/2017 (Assessment Year 2012-13) Mr. Kamal Prakash Agarwal ITO 30(2)(1) A-2/9, Sunder Nagar Vs. Pratyaksha Kar S.V.Road, Malad (West) Bhavan Mumbai-400051. Bandra Kurla Complex, Bandra(E) PAN No. ADLPA9669H Mumbai-400 051. (Appellant) (Respondent) Assessee by Shri Ajay R. Singh Department by Shri Rajore Satishchandra Date of Hearing 18.10.2018 Date of Pronouncement 31.10.2018 O R D E R Per B.R. Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 3.4.20…

Sujeet Y.Singh, Mumbai vs. DCIT 30(3), Mumbai

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

ITA 1541/MUM/2017[2010-11]Status: DisposedITAT Mumbai01 Oct 2018AY 2010-11

Bench: Shri B.R. Baskaran & Shri Ravish Soodshri Sujeet Y. Singh D C I T - 30(3) Shop No. 20A, Yashodham C-10, Bandra Kurla Complex Shopping Complex Vs. Bandra (E), Mumbai, Centre Gen Ak, Goregaon (E) Mumbai Pan – Avsps5928G Appellant Respondent

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri Nishant Samaiya

Section 133(6)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Ravish Sood, Judicial Member Shri Sujeet Y. Singh D C I T - 30(3) Shop No. 20A, Yashodham C-10, Bandra Kurla Complex Shopping Complex Vs. Bandra (E), Mumbai, Centre Gen AK, Goregaon (E) Mumbai PAN – AVSPS5928G Appellant Respondent Appellant by: Ms. Dinkle Hariya Respondent by: Shri Nishant Samaiya Date of Hearing: 01.10.2018 Date of Pronouncement: 01.10.2018 O R D E R Per B.R. Baskaran, AM This appeal filed by assessee is directed against the order dated 30.11.2016 passed by the CIT(A)-41, Mumbai and…

ITO 27(3)(5), Navi Mumbai vs. Yogi Dye Chem Industries, Mumbai

In the result, all the appeals filed by the revenue are hereby ordered to be partly allowed

ITA 1228/MUM/2016[2009-10]Status: DisposedITAT Mumbai29 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Devendra JainFor Respondent: Shri V. Justin (DR)

Section 133Section 133(6)Section 148Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos.1228 To 1230/M/2016 Assessment Years: 2009-10, 2010-11 &2011-12 ITO-27(3)(5), Mumbai 4 th Vs. Yogi Dye Chem Industries Floor, Tower No.6, Room C-13, Grd Floor, Satyam No.401A, Vashi Railway Complex, M.G. Road Station Complex, Vashi, Navi Mumbai-400077. Mumbai-400703. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAAFY2138H (Appellant) .. (Respondent) Assessee by: Shri Devendra Jain Department by: Shri V. Justin (DR) Date of Hearing: 17.07.2018 Date of Pronouncement: 29.08.2018 O R D E R PER AMARJIT S…

Dhiraj Narottam Shah, Mumbai vs. ITO 24(1)(4), Mumbai

In the result, appeal filed by assessee is dismissed

ITA 4494/MUM/2016[2010-11]Status: DisposedITAT Mumbai23 Jul 2018AY 2010-11

Bench: Shri Pawan Singh & Shri N.K. Pradhandhiraj Narottam Shah Ito-24(1)(4)/ 30(1)(3), 84, 2Nd Vijaykarwadi, S.V. Pratyakshakar Bhavan, Road, Malad West, Vs. Bandra Kurla Complex, Mumbai-400064. Mumbai-51. Pan: Anips0170J Appellant Respondent Appellant By : None Respondent By : Shri Rajesh Kumar Yadav (Dr) Date Of Hearing : 23.07.2018 Date Of Pronouncement : 23.07.2018 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh;

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Yadav (DR)

Section 143(3)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER Dhiraj Narottam Shah ITO-24(1)(4)/ 30(1)(3), 84, 2nd Vijaykarwadi, S.V. Pratyakshakar Bhavan, Road, Malad West, Vs. Bandra Kurla Complex, Mumbai-400064. Mumbai-51. PAN: ANIPS0170J Appellant Respondent Appellant by : None Respondent by : Shri Rajesh Kumar Yadav (DR) Date of Hearing : 23.07.2018 Date of Pronouncement : 23.07.2018 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of ld. Commi…

Ajay Radheshvam Kejriwal, Mumbai vs. Income Tax Officer, Ward 30(1)(1), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be partly allowed

ITA 1903/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Jul 2018AY 2010-11

Bench: Shri B. R. Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1903/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Ajay Radheshyam Kejriwal Ito, Ward 30(1)(1), Mumbai-C 13, 5Th Floor, 1-A-65, Manali Evershine Vs. Nagar, Malad (West), Bandra. Mumbai-400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpk4820F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri N. Hemalatha Assessee By: Shri Neelam C. Jadhav सुनवाई की तारीख / Date Of Hearing: 28.06.2018 घोषणा की तारीख /Date Of Pronouncement: 06.07.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 30.09.2016 Passed By The Commissioner Of Income Tax (Appeals)-41 Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The Ay. 2010- 11. 2. The Assessee Has Raised The Following Grounds: - “(On The Facts & Circumstances Of The Case & Law Applicable Thereto, The Ld. Cit(A) Erred In Holding The Validity Of The Re- Opening Of Assessment Proceedings U/S 147 Of The I.T. Act, 1961. 2. On The Facts & Circumstances Of The Case & Law Applicable Thereto, The Ld. Cit(A) Erred In Treating The Purchase From Various

For Appellant: Shri Neelam C. JadhavFor Respondent: Shri N. Hemalatha

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1903/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Ajay Radheshyam Kejriwal ITO, Ward 30(1)(1), Mumbai-C 13, 5th Floor, 1-A-65, Manali Evershine Vs. Nagar, Malad (West), Bandra. Mumbai-400064. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPK4820F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri N. Hemalatha Assessee by: Shri Neelam C. Jadhav सुनवाई की तारीख / Date of Hearing: 28.06.2018 घोषणा की तारीख /Date of Pronouncement: 06.07.2018 आदेश / O R D…

M/S. Sports Infratech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2045/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Jun 2018AY 2011-12

Bench: Sh. N. K. Saini, Am & Sh. K. N. Chary, Jm Ita No. 2045/Del/2015 : Asstt. Year : 2011-12 M/S Sports Infratech Pvt. Ltd., Vs Dy. Commissioner Of Income Tax, 204, Okhla Industrial Estate, Central Circle-5, Phase-Iii, New Delhi-110020 New Delhi (Appellant) (Respondent) Pan No. Aabcj7255J Assessee By : Sh. Sanjay Jain, Ca & Sh. Rakesh Joshi, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 05.04.2018 Date Of Pronouncement : 13.06.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 30.01.2015 Of Ld. Cit(A)-24, New Delhi.

For Appellant: Sh. Sanjay Jain, CA &For Respondent: Sh. S. S. Rana, CIT DR

Section 133(6)Section 133ASection 142(1)Section 143(1)Section 143(2)Section 37

…e AO and the ld. CIT(A) was fully justified in sustaining the impugned addition. The reliance was placed on the following case laws: " N K Proteins Ltd. Vs CIT (2017-TIOL-23-SC-IT) " CIT Vs Arun Malhotra (2014) 363 ITR 195 " Vijay Proteins Ltd. Vs ACIT (2015) 58 Taxmann.com 44 (Guj.) " CIT Vs La Medica (2001) 250 ITR 575 (Del.) " N K Industries Ltd. Vs DCIT (2016-TIOL-3165-HC- AHM-IT) " Shivnandan Buildcon (P.) Ltd. Vs CIT (2015) 60 Taxmann.com 347 (Del.) 13. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is noticed t…

ACIT 13(3)(2), Mumbai vs. Technotrade Impex India P Ltd, Mumbai

In the result, appeals of the Revenue and cross objections of the assessee are dismissed

ITA 5383/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 Apr 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri Dr. K. ShivramFor Respondent: Shri Vidyadhar

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO.5382 & 5383/MUM/2016 (A. Ys: 2012-13 & 2009-10) ACIT – 13(3)(2) v. M/s. Technotrade Impex India Pvt. Ltd., Room No. 229 19/40/C-2, Sakseria Industrial Estate, Aayakar Bhavan, S.V. Road, Malad (W), M.K. Road, Mumbai – 400 064 Mumbai-400 020 PAN NO: AACCT 1000 G (Appellant) (Respondent) C.O.Nos.158 & 160/MUM/2017 [ARISING OUT OF ITA NO.5383 & 5382/MUM/2016] M/s. Technotrade Impex India Pvt. Ltd., ACIT – 13(3)(2) v. 19/40/C-2, Sakseria Industrial Esta…

ACIT 13(3)(2), Mumbai vs. Technotrade Impex India P Ltd, Mumbai

In the result, appeals of the Revenue and cross objections of the assessee are dismissed

ITA 5382/MUM/2016[2012-13]Status: DisposedITAT Mumbai17 Apr 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri Dr. K. ShivramFor Respondent: Shri Vidyadhar

Virendra Kumar Gupta, Delhi vs. ACIT, New Delhi

In the result ground No. 4 to 7 are partly allowed

ITA 2721/DEL/2016[2006-07]Status: DisposedITAT Delhi13 Dec 2017AY 2006-07

Bench: Shri H.S.Sidhu & Shri Prashant Maharishivirendra Kumar Gupta, Acit, Vs. Prop Sanjay Metal Udyog, Circle-39(1), 3858, Gali Barna, Sadar Bazar, Delhi New Delhi Pan: Aaapg4216E (Appellant) (Respondent)

For Appellant: Shri Aashish Chadha, CAFor Respondent: Shri SS Rana, CIT DR

Section 148

…confirmed on the similar circumstances addition to the extent of 25% of the bogus purchases. Similar view has been taken by the Hon’ble Gujarat High Court in NK Industries Ltd Vs. DCIT 2016 TIOL-3165-H.C.-AHM-IT dated 20.06.2016 and Vijay Proteins Ltd Vs. CIT 58 Taxmann.com 44. Therefore, the addition made by the ld Assessing Officer in the present case of whole of the purchase consideration cannot be sustained. The various judicial precedents cited before us also suggest that addition should be restricted to the extent of 25% of the purchases. Further, the decision relied upon by the ld Departmental Representati…

Mihir Overseas, Mumbai vs. ITO 24(1)(4), Mumbai

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

ITA 6809/MUM/2016[2008-09]Status: DisposedITAT Mumbai28 Nov 2017AY 2008-09

For Appellant: NoneFor Respondent: Shri Suman Kumar-Sr. DR

Section 133(6)Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ बी मुंबई बी बी” खंडपीठ बी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“B”Bench Mumbai सव"ी सव"ी बी बा"करन,लेखा लेखा सद"य सद"य एवं राम लाल लाल नेगी नेगी, "याियक "याियक सद"य एवं, राम सद"य सव"ी सव"ी बी बी. . . . आर बी आर आर. . . . बा"करन आर बा"करन बा"करन लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Shri B.R. Baskaran, Accountant Member and RamLal Negi, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./6809/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 आयकर आय…

Rinki Petrochem Pvt. Ltd., Vadodara vs. The CIT(A)-2, Baroda

Appeal is partly allowed

ITA 861/AHD/2016[1995-96]Status: DisposedITAT Ahmedabad17 Nov 2017AY 1995-96

Bench: Shri N.K. Billaiya & Shri S. S. Godara)

For Appellant: Shri J.P. Shah, ARFor Respondent: Shri Antony Pariath, Sr. D.R

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. No: 1090/AHD/2013 & 861/AHD/2016 (Assessment Year: 1995-96) Rinki Petrochem Pvt. Ltd. V/S Dy. Commissioner of 67, Race Course Circle, Income Tax Circle-4, Baroda Baroda (Appellant) (Respondent) PAN: AABCR0055Q Appellant by : Shri J.P. Shah, AR Respondent by : Shri Antony Pariath, Sr. D.R. (आदेश)/ORDER Date of hearing : 15 -11-2017 Date of Pronouncement : 17-11-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. ITA Nos. 1090/Ahd/2013 & ITA 861/Ahd/2016 are…

Piyush L Rambhia, Mumbai vs. ITO 30(2)(5), Mumbai

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

ITA 5810/MUM/2016[2009-10]Status: DisposedITAT Mumbai10 Nov 2017AY 2009-10

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am Piyush L Rambhia Income Tax Officer-30(2)(5), C-13, 5Th Floor, B-403, Ankur Chs, फनधभ/ Nana Shankar Seth Chowk, Bkc Bandra, Vs. Malad(W) Mumbai-400051 Mumbai--400064 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : स्थधमी रेखध सं./ Pan : Adrpr2130C अऩीरधथी की ओय से / Assessee By : Shri Hemant Sharma प्रत्मथी की ओय से/ Revenue By : Ms.Arju Garodia सुनवधई की तधयीख /Date Of Hearing : 28.9.2017 घोषणध की तधयीख /Date Of Pronouncement : 10.11.2017 आदेश / O R D E R Per Rajesh Kumar, A. M: This Is An Appeal Filed By The Assessee Challenging The Order Dated 1.7.2016 Of Ld.Cit(A) Upholding The Addition At 30% Amounting To Rs.15.20 Lakhs Of The Alleged Bogus Purchases With Regard To The Assessment Year 2009-10 As Against The 100% Made By The Ao.

For Appellant: Shri Hemant SharmaFor Respondent: Ms.Arju Garodia

Section 133(6)Section 143(3)Section 148Section 148(2)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जे” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM Piyush L Rambhia Income Tax Officer-30(2)(5), C-13, 5th floor, B-403, Ankur CHS, फनधभ/ Nana Shankar Seth Chowk, BKC Bandra, Vs. Malad(W) Mumbai-400051 Mumbai--400064 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : स्थधमी रेखध सं./ PAN : ADRPR2130C अऩीरधथी की ओय से / Assessee by : Shri Hemant Sharma प्रत्मथी की ओय से/ Revenue by : Ms.Arju Garodia सुनवधई की तधयीख /Date of Hearing : 28.9.…

Pankaj Kumar Dani, Mumbai vs. ITO 24(2)(1), Mumbai

ITA 341/MUM/2017[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri R. C. Sharma, Am & Shri Sandeep Gosain, Jm

For Appellant: Shri K. KFor Respondent: Ms. Arju Garodia

Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 341/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11) Pankaj Kumar Dani ITO 24(2)(1), Flat No. 61, 3rd floor, Naryan Mumbai. बिधम/ Bldg, Tilak Nagar, 1st Dubhash Vs. Lane, VP. Road, Girgaon, Mumbai स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAAPD5172G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 669/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11) ITO 24(2)(1), Mumbai Pankaj Kumar Dani Flat No. 61, 3rd floor, बिधम/ Naryan Bldg, Tilak Nagar, 1st Dubhash Vs…

Asst CIT 25(3), Mumbai vs. Mukesh K. Desai, Mumbai

In the result, appeal filed by the revenue for assessment year 2011-12 is dismissed

ITA 7357/MUM/2016[2011-12]Status: DisposedITAT Mumbai23 Oct 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 7357/Mum/2016 (धििाारण वर्ा / Assessment Year: 2011-12) The Asst. Commissioner Of Vs. Shri Mukesh K. Desai, Income Tax-25(3), 9, 2Nd Floor, Madhukunj, Room No. 601, C-10, 6Th Floor, V.S. Khandekar Road, Pratyakshakar Bhavan, Vile Parle (East), Mumbai - 400057 Bandra Kurla Complex, Bandra (East), Mumbai - 400051 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpd778D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) यनर्ावररती की ओर से /Revenue By : Shri V. Jenardhanan (Dr) राजस्व की ओर से / Assessee By : None

For Appellant: NoneFor Respondent: Shri V. Jenardhanan (DR)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH, MUMBAI सर्वश्री राजेन्द्र, लेखा सदस्य, एवुं , राम लाल नेगी न्यायिक सदस्य के समक्ष BEFORE SHRI RAJENDRA, AM AND SHRI RAM LAL NEGI, JM आिकर अपील सं./ITA No. 7357/Mum/2016 (धििाारण वर्ा / Assessment Year: 2011-12) The Asst. Commissioner of Vs. Shri Mukesh K. Desai, Income Tax-25(3), 9, 2nd Floor, Madhukunj, Room No. 601, C-10, 6th Floor, V.S. Khandekar Road, Pratyakshakar Bhavan, Vile Parle (East), Mumbai - 400057 Bandra Kurla Complex, Bandra (East), Mumbai - 400051 स्थािी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPD778D…

Rakesh Inder Bachani, Mumbai vs. ITO WD 30(3)(1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 4929/MUM/2016[2009-10]Status: DisposedITAT Mumbai10 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 Mr. Rakesh Inder Bachani, Income Tax Officer, C-603, Himachal Building, Ward 30(3)(1), C13, 6Th Floor, S.V. Road, Malad (West), Vs. Mumbai – 400 064 Pratyakshkar Bhavan, Bandra (East) Pan: Aeypb3889C Mumbai - 400051 (Appellant) (Respondent) Present For: Assessee By : Shri Haresh P. Shah, A.R. Revenue By : Miss Anupama Singla, D.R. Date Of Hearing : 10.04.2017 Date Of Pronouncement : 10.04.2017 O R D E R

For Appellant: Shri Haresh P. Shah, A.RFor Respondent: Miss Anupama Singla, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Mr. Rakesh Inder Bachani, Income Tax Officer, C-603, Himachal Building, Ward 30(3)(1), C13, 6th Floor, S.V. Road, Malad (West), Vs. Mumbai – 400 064 Pratyakshkar Bhavan, Bandra (East) PAN: AEYPB3889C Mumbai - 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Haresh P. Shah, A.R. Revenue by : Miss Anupama Singla, D.R. Date of Hearing : 10.04.2017 Date of Pronouncement : 10.04.2017 O R D E R Per D.T. Garasia, Judicial Membe…

Ratnagiri Stainless P. Ltd, Mumbai vs. ITO 5(3)(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 4463/MUM/2016[2009-10]Status: DisposedITAT Mumbai04 Apr 2017AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4463/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Ratnagiri Stainless Pvt. Income Tax Officer 5(3)(1), बनाम/ Ltd., Mumbai. V. 21/23, Laxmi Niwas, 2 Nd Parsiwada Lane, Opp V.P. Road Police Station, Mumbai – 400 004. "थायी लेखा सं./Pan : Aadcr2993P (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri N.M. PorwalFor Respondent: Ms. Pooja Swaroop,DR

Section 143(3)Section 147Section 148Section 234A

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4463/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Ratnagiri Stainless Pvt. Income Tax Officer 5(3)(1), बनाम/ Ltd., Mumbai. v. 21/23, Laxmi Niwas, 2 nd Parsiwada Lane, Opp V.P. Road Police Station, Mumbai – 400 004. "थायी लेखा सं./PAN : AADCR2993P (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : Shri N.M. Porwal Revenue by : Ms. Pooja Swaroop,DR सुनवाई क" तार"ख /Date of Hearing : 02-03-2017…

Sanjeev A Chheda, Mumbai vs. ITO WD 30(3)(2), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 4466/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Mar 2017AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4466/Mum/2016 ("नधा"रण वष" / Assessment Year : 2010-11) Sanjeev Amritlal Chheda, Income Tax Officer बनाम/ T-6, Seksaria Industrial Ward 30(3)(2), V. Estate, C13, Room No. 610, S.V. Road, Malad (West), 6 Th Floor, Mumbai – 400 064. Pratyakshkar Bhavan, Bandra (East), Mumbai.400 051. "थायी लेखा सं./Pan : Aabpc8631Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Haresh P. ShahFor Respondent: Shri B.S. Bist, D.R

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 4466/Mum/2016 ("नधा"रण वष" / Assessment Year : 2010-11) Sanjeev Amritlal Chheda, Income Tax Officer बनाम/ T-6, Seksaria Industrial Ward 30(3)(2), v. Estate, C13, Room No. 610, S.V. Road, Malad (West), 6 th floor, Mumbai – 400 064. Pratyakshkar Bhavan, Bandra (East), Mumbai.400 051. "थायी लेखा सं./PAN : AABPC8631Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by : Shri Haresh P. Shah Revenue by : Shri B.…

Harish Radeshyam Khandelwal, Mumbai vs. ITO 30(1)(4), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 5515/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 Mar 2017AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5515/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10) Shri Harish Radeshyam The Income Tax Officer – बनाम/ Khandelwal, 30(1)(4), V. C/O D.C. Jain & Co., C-13, 6 Th Floor, 75, Bombay Mutual Bldg. Pratyakshakar Bhavan, 293, Room No. 604, Dr. D.N. Road, Fort, Bandra Kurla Complex, Mumbai – 400 001. Bandra (E), Mumbai – 400 051. "थायी लेखा सं./Pan : Aabpk6531H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri D.C. JainFor Respondent: Ms. Pooja Swaroop, DR

Section 131Section 143(1)Section 143(3)Section 145Section 147Section 148

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.5515/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10) Shri Harish Radeshyam The Income Tax Officer – बनाम/ Khandelwal, 30(1)(4), v. C/o D.C. Jain & Co., C-13, 6 th floor, 75, Bombay Mutual Bldg. Pratyakshakar Bhavan, 293, Room No. 604, Dr. D.N. Road, Fort, Bandra Kurla Complex, Mumbai – 400 001. Bandra (E), Mumbai – 400 051. "थायी लेखा सं./PAN : AABPK6531H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee b…