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663 results for “capital gains”+ Section 172(4)clear

Sorted by relevance

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Key Topics

Section 14A96Section 143(3)71Addition to Income64Disallowance46Section 153A41Deduction32Section 69C31Section 194A30Section 13226Capital Gains

BASARIBANU MOHD RAFIQ LATIWALA,MUMBAI vs. ITO 12(3)(3), MUMBAI

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

ITA 5420/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Mar 2017AY 2011-12

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5420/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Smt. Basaribanu Mohd. Rafiq Income Tax Officer बनाम/ Latiwala, 12(3)(3), V. 701/702 Neelam, Aayakar Bhavan, Rizvi Complex, Mumbai. Carter Road, Bandra (West), Mumbai – 400 050. "थायी लेखा सं./Pan : Abgpl0686G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Deepak TralshawalaFor Respondent: Shri B.S. Bist, DR
Section 143(3)Section 54Section 54F

capital gain arose. It was submitted that out of Rs. 92,93,226/- of the total investment made by the assessee with under construction new residential property within three years from the date of transfer of shares on 15-03-2011, the assessee invested Rs. 74,95,014/- prior to the date stipulated u/s 139(4

Showing 1–20 of 663 · Page 1 of 34

...
21
Section 201(1)20
Long Term Capital Gains18

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HAZEL MERCANTILE LTD., MUMBAI

ITA 2088/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Jan 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HAZEL MERCANTILE LTD., MUMBAI

ITA 2086/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Jan 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITI NITINKUMAR DIDWANIA, MUMBAI

ITA 2063/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Jan 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITI NITINKUMAR DIDWANIA, MUMBAI

ITA 2062/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Jan 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITI NITINKUMAR DIDWANIA, MUMBAI

ITA 2065/MUM/2019[2014-15]Status: DisposedITAT Mumbai23 Jan 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITIN KUMAR DINDAYAL DIDWANIA, MUMBAI

ITA 2093/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Jan 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

HAZEL MERCANTILE LTD,MUMBAI vs. DCIT CC 5(1), MUMBAI

ITA 1901/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 Jan 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

HAZEL MERCANTILE LTD,MUMBAI vs. DCIT CC 5(1), MUMBAI

ITA 1903/MUM/2019[2014-15]Status: DisposedITAT Mumbai23 Jan 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITIN KUMAR DINDAYAL DIDWANIA, MUMBAI

ITA 2095/MUM/2019[2014-15]Status: DisposedITAT Mumbai23 Jan 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITIN KUMAR DINDAYAL DIDWANIA, MUMBAI

ITA 2094/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 Jan 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT (OSD) CENTRAL CIRCLE 5(1), MUMBAI vs. M/S NITI NITINKUMAR DIDWANIA, MUMBAI

ITA 2066/MUM/2019[2015-16]Status: DisposedITAT Mumbai23 Jan 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HAZEL MERCANTILE LTD., MUMBAI

ITA 2087/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 Jan 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

HAZEL MERCANTILE LTD.,MUMBAI vs. DCIT , CC- 5(1), MUMBAI

ITA 1902/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Jan 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

HAZEL MERCANTILE LTD,MUMBAI vs. DCIT CC 5(1), MUMBAI

ITA 1904/MUM/2019[2015-16]Status: DisposedITAT Mumbai23 Jan 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HAZEL MERCANTILE LTD., MUMBAI

ITA 2085/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Jan 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

HAZEL MERCANTILE LTD,MUMBAI vs. DCIT CC 5(1), MUMBAI

ITA 1900/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Jan 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

HAZEL MERCANTILE LTD,MUMBAI vs. DCIT CC 5(1), MUMBAI

ITA 1899/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Jan 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITIN KUMAR DINDAYAL DIDWANIA, MUMBAI

ITA 2096/MUM/2019[2015-16]Status: DisposedITAT Mumbai23 Jan 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITIN KUMAR DINDAYAL DIDWANIA, MUMBAI

ITA 2092/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Jan 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

Section 10

172, Kshitij Building, Vs. 5(1), 47, 17 CO No. 35/Mum/2021 Room No. 1926, (Arising out of ITA Napean Sea Road, 19th Floor, Air No.2065/Mum/2019 Mumbai-400 036 India Building, for A.Y. 2014-15) Nariman Point, 18 CO No. 36/Mum/2021 Mumbai-400 021 (Arising out of ITA No.2066/Mum/2019 for A.Y. 2015-16) ITA/ CO. No. Appellant/ Cross Respondent Objector