Woodward Governors India (P) Ltd. v. CIT

118 Taxmann 433High Court2001#4246 most cited

What is Woodward Governors India (P) Ltd. v. CIT authority for?

The Department cannot be blamed for delay in completing an assessment if the Assessing Officer could not perform their duties due to the assessee not furnishing evidence.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Woodward Governors India (P) Ltd. v. CIT · section 244 · refund · interest · delay in assessment · Assessing Officer · evidence · assessee responsibility

Also reported as

257 ITR 468

Sections most often in play

Section 124(3)(b)Section 127Section 131(1A)Section 132Section 133(6)Section 143(3)Section 144Section 147

Issues it is cited on

section 273section 273blevy of penaltygenuineness of the transactionsection 271section 26reasonable causesection 27search and seizuresection 132section 13transfer

Judgments citing Woodward Governors India (P) Ltd. v. CIT

Shri Bharatkumar Iashwarbhai Bhatiya, Rajkot vs. The ACIT, Central Cirl-1, Rajkot

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

…n on account of amendment to law which took place after the end of the year, it is held that the assessee was not liable to pay advance tax and therefore levy of interest under sections 2348 and 234C is not justified. In the case of Escorts Ltd. v. CIT [2002] 257 ITR 468, Hon'ble Delhi High Court was concerned with claim of an assessee for grant of refund under section 244 of the Act, which was denied to an assessee by the revenue on the ground that the assessee himself was responsible for delay of refund, and therefore cannot claim the amount of interest. While considering the rights of the assessee to claim int…

Branch Manager State Bank of India, Regional Business Office, Administretive Office, Kanpur vs. ACIT (TDS), Kanpur

In the result, all the appeals of the assessee are dismissed

ITA 490/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 10(5)Section 250Section 271CSection 273B

…I.T.A. Nos.487 to 491/Lkw/2024 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.487 & 488/Lkw/2024 Assessment Year:2015-16 & 2016-17 State Bank of India, Overseas Branch, Civil Lines, Kanpur. PAN:KNPSO1627D (Appellant) Vs. Addl. CIT (TDS), Kanpur. (Respondent) I.T.A. No.489 to 491/Lkw/2024 Assessment Year:2015-16 to 2017-18 Branch Manager, State Bank of India, H. R. Section, Zonal Office, The Mall Road, Kanpur Nagar. PAN:KNPSO2318B (Appellant) Vs. Addl. CIT (TDS), Kanpur. (Respondent) Appel…

DCIT Central Circle-2, Bhubaneswar vs. M/S. Hotel Sukhamaya Pvt. Ltd, Bhubaneswar

In the result, all the three appeals of the Revenue are dismissed

ITA 206/CTK/2022[2012-13]Status: DisposedITAT Cuttack18 Sept 2024AY 2012-13
Section 132Section 269SSection 271D

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.205 to 207/CTK/2022 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Y. : 2009-2010, 2012-2013 & 2013-2014) वष" DCIT Central Circle-2, Vs M/s Hotel Sukhamaya Pvt. Ltd., A-1/9, A-1(A) & A-14, IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751014 PAN No. :AAACH 8114 M (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ"…

DCIT Central Circle-2, Bhubaneswar vs. M/S. Hotel Sukhamaya Pvt. Ltd, Bhubaneswar

In the result, all the three appeals of the Revenue are dismissed

ITA 205/CTK/2022[2009-10]Status: DisposedITAT Cuttack18 Sept 2024AY 2009-10
Section 132Section 269SSection 271D

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.205 to 207/CTK/2022 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / A.Y. : 2009-2010, 2012-2013 & 2013-2014) वष" DCIT Central Circle-2, Vs M/s Hotel Sukhamaya Pvt. Ltd., A-1/9, A-1(A) & A-14, IRC Village, Bhubaneswar Nayapalli, Bhubaneswar-751014 PAN No. :AAACH 8114 M (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ"…

DCIT Cen Cir 7(3), Mumbai vs. M/S Sahajanand Hi Tech Construction P.Ltd, Mumbai

Accordingly, the grounds raised by the Revenue are dismissed

ITA 3112/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Mar 2022AY 2013-14

Bench: Sri Prashant Maharishi, Am & Sri Sandeep Singh Karhail, Jm

For Appellant: Sri Niraj Seth, ARFor Respondent: Sri Hoshang B. Irani, DR
Section 132Section 143(3)Section 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SRI PRASHANT MAHARISHI, AM AND SRI SANDEEP SINGH KARHAIL, JM ITA No. 3037/Mum/2019 (Assessment Year 2014-15) Macrotech Developers Limited The Dy. Commissioner of Income [Successor to Sahjananad Hi tech Tax, Cen Cir 7(3), Construction Private Limited] Room No. 655, 6th Floor, Aayakar Vs. 412, Vardhman Chamber, Cawasji Bhavan, M.K. Road, Mumbai-400 Patel Road, Horniman Circle, Fort, 020 Mumbai-400 011 (Appellant) (Respondent) PAN No. AAECP1936F Assessee by : Sri Niraj Seth, AR Department by : Sri Hoshang B. Irani, DR Date of hearing: 01.03.2022 Date…

DCIT Cen Cir 7(3), Mumbai vs. M/S Sahajanand Hi Tech Construction P.Ltd, Mumbai

Accordingly, the grounds raised by the Revenue are dismissed

ITA 3037/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Mar 2022AY 2014-15

Bench: Sri Prashant Maharishi, Am & Sri Sandeep Singh Karhail, Jm

For Appellant: Sri Niraj Seth, ARFor Respondent: Sri Hoshang B. Irani, DR
Section 132Section 143(3)Section 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SRI PRASHANT MAHARISHI, AM AND SRI SANDEEP SINGH KARHAIL, JM ITA No. 3037/Mum/2019 (Assessment Year 2014-15) Macrotech Developers Limited The Dy. Commissioner of Income [Successor to Sahjananad Hi tech Tax, Cen Cir 7(3), Construction Private Limited] Room No. 655, 6th Floor, Aayakar Vs. 412, Vardhman Chamber, Cawasji Bhavan, M.K. Road, Mumbai-400 Patel Road, Horniman Circle, Fort, 020 Mumbai-400 011 (Appellant) (Respondent) PAN No. AAECP1936F Assessee by : Sri Niraj Seth, AR Department by : Sri Hoshang B. Irani, DR Date of hearing: 01.03.2022 Date…

DCIT (CC) 7(3), Mumbai vs. M/S Bellissimo Cown Buildmart P. Ltd, Mumbai

1. 3038/Mum/2019 2014-15

ITA 3038/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Nov 2021AY 2014-15
Section 143(3)Section 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & DCIT(CC)7(3) Vs. M/s. Macrotech Developers Room No.655, 6th Floor Ltd., (successor to M/s. Aayakar Bhavan, Bellissimo Crown Buildmart M.K.Road, Pvt. Ltd., Mumbai – 400 020 412, Vardhaman Chamber Cawasji Patel Road Horniman Circle Fort, Mumbai – 400 011 PAN/GIR No. AABCL3059L (Appellant) .. (Respondent) & DCIT(CC)7(3) Vs. M/s. Macrotech Developers Room No.655, 6th Floor Ltd., (successor to M/s. Aayakar Bhavan, Bellissimo Hi-Rise Builders M.K.Road, Pvt. Ltd., Mumbai – 400 020…

Jaipur National University, Jaipur vs. Additional Commissioner of Income Tax (TDS), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 1457/JPR/2018[2015-16]Status: DisposedITAT Jaipur15 Jul 2019AY 2015-16
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Smt. Roshanta Meena (JCIT)
Section 17(2)Section 201(1)Section 250Section 271CSection 273B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA Nos. 1456 & 1457/JP/2018 fu/kZkj.k o"kZ@Assessment Years: 2014-15 & 2015-16 Jaipur National University, cuke Addl.CIT(TDS), Vs. JNU Campus, Agra Bye Pass, Jaipur. Jagatpura, Jaipur. PAN/TAN No.: JPRJ07404F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Vinod Kumar Gupta (CA) jktLo dh vksj ls@ Revenue by : Smt. Roshanta Meena (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 1…

Jaipur National University, Jaipur vs. Additional Commissioner of Income Tax (TDS), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 1456/JPR/2018[2014-15]Status: DisposedITAT Jaipur15 Jul 2019AY 2014-15
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Smt. Roshanta Meena (JCIT)
Section 17(2)Section 201(1)Section 250Section 271CSection 273B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA Nos. 1456 & 1457/JP/2018 fu/kZkj.k o"kZ@Assessment Years: 2014-15 & 2015-16 Jaipur National University, cuke Addl.CIT(TDS), Vs. JNU Campus, Agra Bye Pass, Jaipur. Jagatpura, Jaipur. PAN/TAN No.: JPRJ07404F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Vinod Kumar Gupta (CA) jktLo dh vksj ls@ Revenue by : Smt. Roshanta Meena (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 1…

DCIT Cen Cir 7(3), Mumbai vs. National Standard India Ltd, Mumbai

In the result, the appeals of Revenue are dismissed

ITA 134/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Oct 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

…Aayakr ApIlaIya AiQakrNa “B” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री मनोज कुमार अग्रवाल लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Aayakr ApIla saM./ ITA No. 112/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 113/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 114/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 115/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) The Dy. Commissioner of Th…

DCIT Cen Cir 7(3), Mumbai vs. National Standard India Ltd, Mumbai

In the result, the appeals of Revenue are dismissed

ITA 133/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Oct 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

…Aayakr ApIlaIya AiQakrNa “B” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री मनोज कुमार अग्रवाल लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Aayakr ApIla saM./ ITA No. 112/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 113/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 114/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 115/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) The Dy. Commissioner of Th…

DCIT Cen Cir 7(3), Mumbai vs. Naminath Builders & Farms P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed

ITA 115/MUM/2017[2009-10]Status: DisposedITAT Mumbai15 Oct 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

…Aayakr ApIlaIya AiQakrNa “B” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री मनोज कुमार अग्रवाल लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Aayakr ApIla saM./ ITA No. 112/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 113/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 114/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 115/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) The Dy. Commissioner of Th…

DCIT Cen Cir 7(3), Mumbai vs. Naminath Builders & Farms P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed

ITA 114/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 Oct 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

…Aayakr ApIlaIya AiQakrNa “B” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री मनोज कुमार अग्रवाल लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Aayakr ApIla saM./ ITA No. 112/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 113/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 114/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 115/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) The Dy. Commissioner of Th…

DCIT Cen Cir 7(3), Mumbai vs. Naminath Builders & Farms P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed

ITA 113/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 Oct 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

…Aayakr ApIlaIya AiQakrNa “B” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री मनोज कुमार अग्रवाल लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Aayakr ApIla saM./ ITA No. 112/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 113/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 114/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 115/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) The Dy. Commissioner of Th…

DCIT Cen Cir 7(3), Mumbai vs. Naminath Builders & Farms P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed

ITA 112/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 Oct 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

…Aayakr ApIlaIya AiQakrNa “B” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री मनोज कुमार अग्रवाल लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM Aayakr ApIla saM./ ITA No. 112/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 113/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2008-09) Aayakr ApIla saM./ ITA No. 114/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 115/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2009-10) The Dy. Commissioner of Th…

DCIT Cen Cir 7(3), Mumbai vs. Hi Class Buildcon P.Ltd, Mumbai

In the result, all the appeals bearing ITA No

ITA 121/MUM/2017[2008-09]Status: DisposedITAT Mumbai26 Sept 2018AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri N.K.Pradhan, Am

Section 143(3)Section 147Section 148Section 269SSection 269TSection 271DSection 271ESection 273

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & SHRI N.K.PRADHAN, AM ITA No.121 to 124/Mum/2017 (Assessment Year: 2008-09 & 2009-10) DCIT CENT CIR – 7(3) Vs. M/s. Hi Class Buildcon Pvt. Room No. 655, Ltd, 216, Shah and Nahar 6th Floor, Aayakar Bhavan Industrial Road, Dr. E. M.K. Road, Moses Road Mumbai – 400 020 Worli, Mumbai – 400 018 PAN/GIR No. AABCH8373H Appellant) .. Respondent) Revenue by Shri Rahul Raman, D.R Assessee by Shri Vijay Mehta Date of Hearing 04/09/2018 Date of Pronouncement 26/09/2018 आदेश / O R D E R PER SANDEEP GOSAIN (J.M): These appeals file…

DCIT Cen Cir 7(3), Mumbai vs. Shantinath Designer Construction P. Ltd, Mumbai

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

ITA 599/MUM/2017[2009-10]Status: DisposedITAT Mumbai09 Jul 2018AY 2009-10

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Vijay Mehta (AR)For Respondent: Shri Aarju Garariya (DR)
Section 132Section 143(3)Section 269SSection 269TSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL“J” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos.599, 600, 606 & 615/M/2017 (Assessment Years: 2009-10 & 2008-09) DCIT Cent. Cir-7(3), Room Vs. M/s. Shantinath Designer No.655 6th Floor, Aayakar Construction P Ltd. 216, Bhavan, M.K. Road, Mumbai- Shah and Nahar Industrial 400020. Road, Off. Dr. E. Moses Road, Worli Mumbai- 400018. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAKCS4534N (Appellant) .. (Respondent) Assessee by: Shri Vijay Mehta (AR) Department by: Shri Aarju Garariya (DR) Date of Hearing: 26.06.2018 Date of Pronouncement: 09.07.2018 O R…

DCIT Cent. Cir. -7(3), Mumbai vs. Palava Dwellers Pvt. Ltd. (Formerly Known As Lodha Dwellers Pvt. Ltd.), Mumbai

In the result, the appeal Revenue and CO of assessee both are dismissed

ITA 6422/MUM/2016[2012-13]Status: DisposedITAT Mumbai15 Jun 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: ShriFor Respondent: Shri H.N. Singh, DR
Section 143(3)Section 269SSection 271D

…Aayakr ApIlaIya AiQakrNa “C” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 6422/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2012-13) The Dy. Commissioner of M/s Palava Dwellers Pvt. Income Tax, CC 7(3), R.No. Ltd. 6th 655, Floor, Aayakar (Formerly Known as Lodha Bhavan, M.K. Road, Mumbai- Dwellers Pvt. Ltd.) 216, Vs. 400 020 Shah and Nahar Industrial Road, Off. Dr. E. Moses Road, Worli Mumbai-400 018 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) PAN No. AABCL1117D प्रत्याक्षेप saM./ Cross…

DCIT Cen Cir 7(3), Mumbai vs. Aashthavinayak Estate Company P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 602/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 May 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit Cent Cir – 7(3) Vs. M/S. Aasthavinayak Estate Room No. 655, Company Ltd., 6Th Floor, Aayakar Bhavan 216, Shah & Nahar M.K. Road, Industrial Road, Mumbai – 400 020 Dr. E. Moses Road Worli, Mumbai – 400 018 Pan/Gir No. Aagca2863C Appellant) .. Respondent)

Section 143(3)Section 148Section 269SSection 271DSection 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM DCIT CENT CIR – 7(3) Vs. M/s. Aasthavinayak Estate Room No. 655, Company Ltd., 6th Floor, Aayakar Bhavan 216, Shah and Nahar M.K. Road, Industrial Road, Mumbai – 400 020 Dr. E. Moses Road Worli, Mumbai – 400 018 PAN/GIR No. AAGCA2863C Appellant) .. Respondent) Revenue by Shri M.C.Omi Ningshen Assessee by Shri Vijay Mehta Date of Hearing 16/04/2018 Date of Pronouncement 31/05/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A)- 49, Mumbai date…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1111/CHNY/2017[2007-2008]Status: DisposedITAT Chennai31 Aug 2017AY 2007-2008

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…आयकर अपील"य अ"धकरण, B/‘SMC’ "यायपीठ, चे"नई । IN THE INCOME TAX APPELLATE TRIBUNAL B/“SMC” BENCH, CHENNAI "ी. चं" पूजार" लेखा सद"य , के सम" । BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.Nos.1106,1107,1108,1109,1110 & 1111/Mds./2017 (Assessment Years :2002-03, 2003-04,2004-05,2005-06, 2006-07 & 2007-08) Vs. The Assistant Commissioner of Smt.Rajalakshmi Vettrivel, B-272,Ground floor, B-Block Rear Income Tax, Flat, Greater Kailash Part-I, Central circle-III(4), New Delhi-110 048. Chennai. PAN ACGPV 1471 Q (अपीलाथ" /Appellant) (""यथ"/Respondent) : Mr.N.Devanathan, Advocate अपीलाथ" क" ओर से / Appellant by…

Woodward Governors India (P) Ltd. v. CIT (118 Taxmann 433) — Cited in 28 Judgments | BharatTax