Vishal Dembla v. DCIT

FLEMINGO DUTY FREE SHOP P.LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeals of the assessee are partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

…) ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT - 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 M/s. Darling Properties P. Ltd., M/s. Flemingo DFS Pvt. Ltd. M/s. Flemingo Duty Free Shop Pvt Ltd vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 1…

FLEMINGO (DFS) P.LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeals of the assessee are partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

…) ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT - 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 M/s. Darling Properties P. Ltd., M/s. Flemingo DFS Pvt. Ltd. M/s. Flemingo Duty Free Shop Pvt Ltd vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 1…

DARLING PROPERTIES P. LTD,MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeals of the assessee are partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

…) ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT - 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 M/s. Darling Properties P. Ltd., M/s. Flemingo DFS Pvt. Ltd. M/s. Flemingo Duty Free Shop Pvt Ltd vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 1…

PRATYAKSHA PROPERTIES P.LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeals of the assessee are allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

…TAT Mumbai Bench in the case of Shri Gurinder Singh Bawa v/s.DCIT - 28 taxrnann.com 328 c) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - ITA No. 2855 to 2860/Mum/2008 dated 23-02-2010 d) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 e) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxrnann.com 172 f) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 g) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 h) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 i)…

PRATYAKSHA PROPERTIES P.LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeals of the assessee are allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

…TAT Mumbai Bench in the case of Shri Gurinder Singh Bawa v/s.DCIT - 28 taxrnann.com 328 c) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - ITA No. 2855 to 2860/Mum/2008 dated 23-02-2010 d) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 e) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxrnann.com 172 f) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 g) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 h) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627 i)…

OLEANDER FARMS P.LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeal of the assessee is allowed in terms indicated hereinabove

Bench: Transfer Of File To The Ao Of The Assessee. 3. Rival Contentions Have Been Heard & Record Perused.

…) ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT - 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 ITA No.2198,2199&2202/13 22 M/s. Oleander Farms Pvt. Ltd., v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in…

ABHISHEK LODHA,MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

In the result both the appeals are allowed

…) ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT - 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 21 ITA No. 4910-2015 (A.Y. 2007-08) Abhishek Lodha, Mumbai v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in…

VINA VIREN AHUJA,MUMBAI vs. DCIT CC 47, MUMBAI

In the result, both the appeals filed by assessee are allowed

Bench: Shri Jason P. Boaz (Am) & Shri Sandeep Gosain (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Jason P. Boaz (AM) & Shri Sandeep Gosain (JM) I.T.A. No. 3522/Mum/2014 (Assessment Year 2004-05) I.T.A. No. 3523/Mum/2014 (Assessment Year 2008-09) M/s. Vina Viren Ahuja Vs. DCIT CC-47 1, Neelkantha Mumbai Road No. 6 Chembur Mumbai-400 071. (Appellant) (Respondent) PAN No.AAACPA4809M Assessee by Shri J.P. Bairagra Department by Shri G.M. Doss Date of Hearing 5.8.2016 Date of Pronouncement 21.9.2016 O R D E R Per Sandeep Gosain, JM :- Both these appeals are filed by the assessee against the order of learned CIT(A) for A.Y. 2004-05 & 2008-…

MANJULA MANGALPRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3)(ERSTWHILE CEN CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

MANJULA MANGALPRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3)(ERSTWHILE CEN CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

MANGAL PRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3) ERSTWHILE CE CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

MANGAL PRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3) ERSTWHILE CE CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

MANGAL PRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3) ERSTWHILE CE CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4th Floor, DCIT, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. AABPL 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : AND आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 200…

JAYANT B PATEL HUF,MUMBAI vs. ACIT CC13, MUMBAI

In the result, appeals filed by the revenue are dismissed,

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./Ita Nos.5547, 5548, 5553/Mum/2012 & Ita No.7525/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 & 2007­08) Jayant B. Patel Huf, B/27, Vs. Acit, Cc­13, Mumbai Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahj 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita Nos.5455 To 5461/Mum/2012 ("नधा"रण वष" / Assessment Years :2001­02 To 2007­08) Acit, Cc­13, Mumbai Vs. Jayant B. Patel Huf, B/27, Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahj 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita Nos.5549 To 5552, 5554/Mum/2012 &7524/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 2004­05,2006­07 & 2007­08) Jayant B. Patel, B/27, Clifton Vs. Acit, Cc­13, Mumbai Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpp 6414 H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Dr. K.Shivaram & Ms. Neelam C. Jadhav राज"व क" ओर से /Revenue By : Shri Alok Johri सुनवाई क" तार"ख / Date Of Hearing : 13/05/2016 घोषणा क" तार"ख/Date Of Pronouncement 10/08/2016

…ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT ­ 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT ­ No. 2855 to 2860/Mum/2008 dated 23­02­2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT ­ 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ…

A.C.I.T. CENT.CIR.13, MUMBAI vs. JAYANT B. PATEL(HUF), MUMBAI

In the result, appeals filed by the revenue are dismissed,

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./Ita Nos.5547, 5548, 5553/Mum/2012 & Ita No.7525/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 & 2007­08) Jayant B. Patel Huf, B/27, Vs. Acit, Cc­13, Mumbai Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahj 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita Nos.5455 To 5461/Mum/2012 ("नधा"रण वष" / Assessment Years :2001­02 To 2007­08) Acit, Cc­13, Mumbai Vs. Jayant B. Patel Huf, B/27, Clifton Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaahj 1081 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita Nos.5549 To 5552, 5554/Mum/2012 &7524/Mum/2013 ("नधा"रण वष" / Assessment Years :2001­02, 2003­04 2004­05,2006­07 & 2007­08) Jayant B. Patel, B/27, Clifton Vs. Acit, Cc­13, Mumbai Society, Near Centuar Hotel, Juhu Vile Parle (W), Mumbai­49 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpp 6414 H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Dr. K.Shivaram & Ms. Neelam C. Jadhav राज"व क" ओर से /Revenue By : Shri Alok Johri सुनवाई क" तार"ख / Date Of Hearing : 13/05/2016 घोषणा क" तार"ख/Date Of Pronouncement 10/08/2016

…ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT ­ 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT ­ No. 2855 to 2860/Mum/2008 dated 23­02­2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT ­ 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ…

BERMACO ENERGY SYSTEMS LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeal for A

…) ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT - 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627…

BERMACO ENERGY SYSTEMS LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeal for A

…) ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT - 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627…

BERMACO ENERGY SYSTEMS LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result, appeal for A

…) ITAT Mumbai Bench in the case of Shri Gurinder Singh Bawa vs. DCIT - 28 taxmann.com 328 ii) ITAT Mumbai Bench in the case of Anil P. Khimani vs. DCIT - No. 2855 to 2860/Mum/2008 dated 23-02-2010 ii) ITAT Jodhpur Bench in the case of Vishal Dembla vs. DCIT - 157 TTJ 189 iv) High Court of Bombay on the case of CIT v. Murli Agro Products Ltd. [2014] 49 Taxmann.com 172 v) ITAT Mumbai Bench in case of ACIT v. Jayendra P. Jhaveri [2014] 65 SOT 118 vi) Jodhpur ITAT in the case of Ayushi Builders & Developers vs. DCIT [2014] 166 TTJ 25 vii) ITAT Pune Bench in case of ACIT vs. SRJ Peety Steels P. Ltd. [2011] 137 TTJ 627…