Income Tax Appellate Tribunal - Mumbai
Dcit, Circle-13(1)(2), Mumbai vs M/S.Platinum Incendtives & Events ... on 21 August, 2018
Page |1 IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI RAVISH SOOD, JM ITA No. 3394/Mum/2018 (निर्धारण वषा / Assessment Year:2014 -15) The Income Tax Officer-32(1)(1), M/s Abhinav Co. Operative Room No. 201, 2nd Floor, Bldg. Housing Society Ltd., C-11, Pratyakshakar Bhavan, बिधम/ Abhinav Society Office, Bandra Kurla Complex, Vs. Near National Park, Abhinav Bandra (E), Nagar Road No. 2, Borivali (E), Mumbai-400 051. Mumbai-400066 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAAAA0320Q (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5625/Mum/2017 (निर्धारण वषा / Assessment Year:2009 -10) Asstt. Commissioner of Income Smt. Bhavna D. Singh Tax-30(1), 21/22, Akash Apartment, C-13, 5th Floor, Room No. 503, बिधम/ 4th Lane, Mamlatdarwadi, Pratyakshakar Bhavan, Vs. Malad (W), BKC, Bandra (East), Mumbai-400097 Mumbai-400 051 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AYQPS9592M (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R Page |2 प्रत्मथी की ओय से/Assessee by : None ITA No. 2892/Mum/2018 (निर्धारण वषा / Assessment Year:2013 -14) J.C.I.T. (OSD) Circle-12(1)(1), M/s Al Ghurair Construction Room No. 223, 2nd Floor, Foundation India Pvt. Ltd., Aayakar Bhavan, M.K. Road, बिधम/ Gala No. 2, Rajdeo Compound Mumbai-20 Near Gokuldham Market, Vs. Opp. Heena Gaurav Jewels Bldg. Malad (E), Mumbai-400097 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAJCA9550H (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3064/Mum/2018 (निर्धारण वषा / Assessment Year: 2012 -13) Jt. Commissioner of Income M/s Advent Developer Pvt. Ltd.
Tax (OSD), Central Circle-6(3) CTS 12A/28A, 12A/29 to 33,
R. No. 1918, 19th Floor, बिधम/ Advent Atria, Chincholi Bunder
Air India Building, Vs. Road, Malad (West),
Nariman Point, Mumbai-64
Mumbai-400 021
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAFCA3158H
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R
Page |3
प्रत्मथी की ओय से/Assessee by : None
ITA No. 3602/Mum/2018
(निर्धारण वषा / Assessment Year:2013 -14) ITO-14(1)(1) M/s Arha Consulting Pvt. Ltd. Room No. 431, 4th Floor, No. 37, Unit No. 1331, Aayakar Bhavan, M.K. Road, बिधम/ Surangi CHS Ltd., Mumbai- 400 020 Vs. Subhash Nagar, Chembur, Mumbai - 400071 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAKCA6826H (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3479/Mum/2018 (निर्धारण वषा / Assessment Year:2010 -11) The Income Tax Officer-24(1)(2), M/s Arpita Enterprises Room No. 604, Piramal बिधम/ 306/307, Sagar Avenue, S.V. Chambers, Lalbaug, Parel Road, Near Shoppers Stop, Vs. Mumbai-400 012 Andheri (West), Mumbai-400 058 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AANFA0775D (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None Page |4 ITA No. 5476/Mum/2017 (निर्धारण वषा / Assessment Year:2012 -13) Income Tax Officer-32(1)(2) Shri Arun P. Mandaviya Room No. 204, C-11, 2nd Floor, D-415, Sunderdham, Pratyaksha kar Bhavan, बिधम/ Ram Baug Lane, Borivali (W), Bandra Kurla Complex, Vs. Mumbai-400 092 Bandra (East), Mumbai-400051 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. ABKPM9638F (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5478/Mum/2017 (निर्धारण वषा / Assessment Year:2014 -15) Dy. Commissioner of Income M/s AVP Tradesol Pvt. Ltd.
Tax-1(1)(1) बिधम/ 202, 2nd Floor, Kshamalaya
579, Aayakar Bhavan, 37, New Marine Lines,
Vs.
M.K. Road, Mumbai-400020
Mumbai-400 020
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAGCA7857E
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R
प्रत्मथी की ओय से/Assessee by : None
Page |5
ITA No. 2802/Mum/2018
(निर्धारण वषा / Assessment Year:2013 -14) D.C.I.T-3(1)(1), M/s Bajaj Aviation Pvt. Ltd.
Room No. 607, 6th Floor, बिधम/ Bajaj Bhavan, 2nd Floor,
Aayakar Bhavan, Jamnalal Bajaj Marg, 226,
Vs.
Mumbai-400 020 Nariman Point,
Mumbai-400 021
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AACCB6461F
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R
प्रत्मथी की ओय से/Assessee by : None
ITA No. 3258 & 3259/Mum/2018
(निर्धारण वषा / Assessment Year:2014 -15) Dy. Commissioner of Income M/s BBSR & Co., tax-16(2), Room No. 479, बिधम/ Lodha Excelus, 1st Floor, 4th Floor, Aayakar Bhavan, Appollo Mills Compound, Vs. M.K. Road, N.M. Joshi Marg, Mahalakshmi Mumbai-400 020 Mumbai-400011 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAKFB1884H (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None Page |6 ITA No. 5448/Mum/2017 (निर्धारण वषा / Assessment Year:2012 -13) The ACIT-25(2) Shri Deepak Dattaram Malwankar Office of the ACIT-25(2), D-63/64, Pandurang Wadi, R. No. 508, C-10, 5th Floor, बिधम/ A.B. Nair Road, Juhu, Pratyaksha kar Bhavan, Mumbai-400049 Vs. Bandra Kurla Complex, Bandra (E), Mumbai-400051 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AFNPM1443B (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5385/Mum/2017 (निर्धारण वषा / Assessment Year:2010-11) Income Tax Officer-20(1)(4) Shri Deepak Kumar Mangilal jain Room No. 112, 1st Floor, बिधम/ 3, Bhandari Street, Kumbharwada Piramal Chambers, Lalbaug, Vs. Mumbai- 400 004 Parel, Mumbai-400 012 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AFZPJ4222P (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3412/Mum/2018 Page |7 (निर्धारण वषा / Assessment Year:2011 -12) DCIT, CC-5(1) Shri Earth Builders Room No. 1928, 19th Floor, बिधम/ 101, 1st Floor, Aditya Akruti Air India Building, Tower, Navsir Bharucha Marg, Vs. Nariman Point, Grant Road, Mumbai-400 021 Mumbai-400007 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAAFE1372K (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 2984/Mum/2018 (निर्धारण वषा / Assessment Year: 2013 -14) Deputy Commissioner of M/s Flora Marmo Industries Income Tax, Central Circle-4(2) Pvt. Ltd.
R. No. 1918, 19th Floor, बिधम/ Sr. No 114(P), H. No. 15,
Air India Building, Vs. Airport Side Services Road,
Nariman Point, W.E. Highway, Vile Parle (East),
Mumbai-400 021 Mumbai-400099
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AABCF2082K
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R
प्रत्मथी की ओय से/Assessee by : None
ITA No. 5511/Mum/2017
(निर्धारण वषा / Assessment Year:2013 -14) Page |8 The ITO-32(1)(5) M/s Gauri & MI Associates 203, 2nd Floor, C-11, Gr. Floor, Aakash Palace, Pratyakshakar Bhavan, बिधम/ Maratha Colony, Bandra Kurla Complex, Vs. Dahisar (East), Bandra (East), Mumbai-400068 Mumbai- 400051 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAAAG9961H (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 2857/Mum/2018 (निर्धारण वषा / Assessment Year:2010 -11) The Income Tax Officer-14(1)(4), M/s Goldstar Finvest Pvt. Ltd. Room No. 475, 4th Floor, बिधम/ Block H, Sadashiv CHS, Aayakar Bhavan, M.K. Road, 6th Road, Ground Floor, Vs. Mumbai-400 020. Santcruz East, Mumbai-55 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AABCG3811B (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3048/Mum/2018 (निर्धारण वषा / Assessment Year: 2013 -14) Page |9 Deputy Commissioner of M/s India Capital Markets Income Tax-4(2)(2) Pvt. Ltd., R. No. 640, 6th Floor, बिधम/ India Capital House, Aayakar Bhavan, M.K. Road, Vs. Off. Dattapada Road, Mumbai-400 021 Borivali (East), Mumbai-400066 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AABCN0802B (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5297/Mum/2017 (निर्धारण वषा / Assessment Year:2014 -15) ITO-6(3)(2) M/s Indo Energy International Room No. 503, 5th Floor बिधम/ Ltd. J.V. House, 1st Floor, Aayakar Bhavan, M.K. Road, Vs. D.S. Babrekar Marg, Dadar (W) Mumbai-20 Mumbai- 400028 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AABCI1739A (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : Shri Ravikant Pathak, A.R ITA No. 5618/Mum/2017 (निर्धारण वषा / Assessment Year:2011 -12) P a g e | 10 Income Tax Officer -20(1)(5), Shri Ismailbhai M. Lokhandwala Room No. 121, 1st Floor, बिधम/ 9, Thliz CHS, St. John Baptit Piramal Chambers, Parel, Vs. Road, Bandra, Mumbai-400 012 Mumbai-400040 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. ABIPL3610Q (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5195/Mum/2017 (निर्धारण वषा / Assessment Year:2013 -14) Income Tax Officer (IT)-3(2)(1), Shri Jamshedji B. Homji Room No. 1627, Air India बिधम/ 63-B, Tahnee Heights, D-Bldg, Building, Nariman Point 66, Petit Hall Compound Vs. Mumbai-400 021 Nepeansea Road, Mumbai-400006 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAIPM2745C (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3077/Mum/2018 (निर्धारण वषा / Assessment Year:2009 -10) P a g e | 11 Income Tax Officer-19(2)(1), Jatin Amichand Shah 2nd Floor, Matru Mandir, बिधम/ 61/G, 92, Sommerset House, Tardeo Road, Vs. Off B.D. Road, Mumbai - 400007 Mumbai - 400 026 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AADPS2183F (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : Shri B.V. Jhaveri, A.R ITA No. 5305/Mum/2017 (निर्धारण वषा / Assessment Year:2010 -11) The ACIT-25(2) M/s Jayantilal K. Panchal, Room No. 508, C-10, 5th Floor, Sapphire Building, Flat No. 301 Pratyakshkar Bhavan, बिधम/ Third Floor, M.G. Cross Road, Bandra Kurla Complex, Vs. Vile Parle (E), Bandra (E), Mumbai-400057 Mumbai-400051 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AASPP2338N (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3093/Mum/2018 (निर्धारण वषा / Assessment Year:2012 -13) P a g e | 12 Dy. Commissioner of Income Kalpana S. Mardia Tax, Central Circle - 3(1), 401, Bhagwati Building, Room No. 1924, बिधम/ Plot No. 77, Air India Building, 19th Floor, Vs. Nutan Laxmi Society, Nariman Point, N. S. Road No. 8, JVPD Scheme Mumbai - 400 021 Mumbai- 400 049 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAGPM6828C (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3097/Mum/2018 (निर्धारण वषा / Assessment Year:2014-15) ITO-15(2)(1), M/s Karmic Labs Pvt. Ltd., Room No. 452, 4th Floor, बिधम/ 1105, Zara Nahar Amrit Shakti, Aayakar Bhavan, M.K. Road, Vs. Near Chandivali Studio, Powai, Mumbai-400 020 Mumbai - 400 072 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AACCK7809G (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5355/Mum/2017 (निर्धारण वषा / Assessment Year:2011 -12) P a g e | 13 Asstt. Commissioner o Income Shri Kikimal K. Chhabria Tax-21(2), Room No. 115, (Prop. M/s Creations) 1st Floor, Piramal Chambers, बिधम/ Unit No. 268, A to Z Lalbaug, Mumbai Vs. Industrial Estate, G.K. Marg, Lower Parel, Mumbai-400013 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAAPC6123E (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5342/Mum/2017 (निर्धारण वषा / Assessment Year:2004 -05) Deputy Commissioner of Income M/s Marubeni Corporation Tax (I.T.)-3(2)(1), Room No.1634, बिधम/ C/o Marubeni India Pvt. Ltd., 16st Floor, Air India Building, 25, Mittal Chambers, 2nd Floor Vs. Nariman Point, Nariman Point, Mumbai-400021 Mumbai-400021 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAACM7682D (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 2939/Mum/2018 (निर्धारण वषा / Assessment Year:2012 -13) P a g e | 14 Asstt. Commissioner of M/s Metakaps Engineering Income Tax-21(2), बिधम/ C-6, Kamdar Park, gokhale Room No. 115, 1st Floor, Road, Dadar West, Piramal Chambers, Lalbaug, Vs. Mumbai-400028 Mumbai स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AABFM4078K (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5281/Mum/2017 (निर्धारण वषा / Assessment Year:2007 -08) Income Tax Officer-27(2)(3) M/s Mohanlal Silk Mills Room No. 417, 4th Floor, बिधम/ 150/4112, Parivartan CHSL, Tower No.6, Vashi Railway New Pantnagar, Vallabhbaugh Vs. Station Complex, Vashi, lane, Ghatkopar (E), Navi Mumbai- 400 703 Mumbai-400075 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAAFM8192R (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5619/Mum/2017 (निर्धारण वषा / Assessment Year:2008 -09) P a g e | 15 Income Tax Officer -20(2)(2), Mr. Mohammed Yunus Usman 2nd Floor, Room No. 212, बिधम/ Shama 604, Al Raza Co. Op.
Piramal Chambers, Hsg. Soc. 60 Cyrus Avenue
Vs.
Lalbaug, Parel, Road, Agripada,
Mumbai-12 Mumbai-400008
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAVPS2603L
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R
प्रत्मथी की ओय से/Assessee by : Shri Rajesh Shah, A.R
ITA No. 5505/Mum/2017
(निर्धारण वषा / Assessment Year:2013 -14) Deputy Commissioner of Navjeevan Sahakari Income Tax, Circle-3, Kalyan, बिधम/ Patpedhi Maryadi, 2nd Floor, Rani Mansion, 14-15, Panchadhara Vs. Murbad Road. Apartments, Thankar Road, Kalyan (W)-421 301 Kalyan- 421 201 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAAAM5330Q (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : Shri Kumar Kale, A.R ITA Nos. 3692 & 3696/Mum/2018 ITA No. 3697/Mum/2017 (निर्धारण वषा / Assessment Years:2012-13, 2013-14 & 2014-15) P a g e | 16 D.C.I.T, Circle-13(1)(2) M/s Platinum Incentives & 2nd Floor, Room No. 218, Events Pvt. Ltd., Aayakar Bhavan, M.K. Road, बिधम/ 1st Floor, Golden Palace, Mumbai-400020 Vs. Above UBI, Turner Road, Bandra (West), Mumbai- 400 050 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AACCP6561G (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5321/Mum/2018 (निर्धारण वषा / Assessment Year:2007-08) ITO-11(1)(1) M/s Raakesh Overseas Ltd.
Room No. 201, Aayakar Bhavan बिधम/ 903/12, Indra Darshan,
M.K. Marg, Lokhandwala Complex,
Vs.
Mumbai- 400 020 Andheri (West),
Mumbai- 400 053
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAACR2651P
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R
प्रत्मथी की ओय से/Assessee by : None
ITA No. 3031/Mum/2018
(निर्धारण वषा / Assessment Year: 2013-14) P a g e | 17 Deputy Commissioner of M/s Saikrupa Photo Income Tax-8(1)(2) Offset Pvt. Ltd., R. No. 651, 6th Floor, बिधम/ 114/A-2, Shah & Nahar Aayakar Bhavan, M.K. Road, Vs. Industrial Estate, Sunmill Lane, Mumbai-400 020 Lower Parel, Mumbai-400013 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAJCS3730K (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5331/Mum/2017 (निर्धारण वषा / Assessment Year:2012 -13) Income Tax Officer-11(1)(3) M/s Saraf Corporation India Room No. 201, Aayakar Bhavan, Pvt. Ltd. Unit No.G-2, M.K. Road, बिधम/ Ground Floor, Akruti Trade Mumbai-400 020. Vs. Center, Road No. 7, MIDC Road, Andheri (E), Mumbai-400 093 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAJCS7665M (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3275/Mum/2018 (निर्धारण वषा / Assessment Year:2013 -14) P a g e | 18 Deputy Commissioner of M/s Sellowrap Industries Pvt.
Income Tax-11(2)(1), बिधम/ Ltd., Unit No. 208, Plot No.C-5,
Room No. 477, Aayakar Bhavan 2nd Floor, New Link Road,
Vs.
M.K. Marg, Andheri,
Mumbai-400 020. Mumbai-400 053
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAICS1972L
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R
प्रत्मथी की ओय से/Assessee by : None
ITA No. 5250/Mum/2017
(निर्धारण वषा / Assessment Year:2011 -12) Deputy Commissioner of M/s Shah Granites Private Ltd.
Income Tax-1(3)(1), 409/410, A-Wing, Master
Room No. 540, 5th Floor, बिधम/ Mind-1, Royal Palms, Mayur
Aayakar Bhavan, M.K. Road, Vs. Nagar, Aarey Milk Colony,
Mumbai-400 020 Goregoan (E),
Mumbai-400065
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAACS5241C
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R
प्रत्मथी की ओय से/Assessee by : None
ITA No. 2982/Mum/2018
(निर्धारण वषा / Assessment Year:2013 -14) P a g e | 19 Deputy Commissioner of Mr. Shahrukh Khan Income Tax Central Circle-4(2), 44, Mannat, B.J. Road, Room No. 1918, 19th Floor, बिधम/ Bandstand, Bandra (West), Air India Building, Vs. Mumbai-400050 Nariman Point, Mumbai-400 021 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAHPK3293L (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5301/Mum/2017 (निर्धारण वषा / Assessment Year:2009 -10) Income Tax Officer -11(2)(2), M/s Shivam Publicity Pvt. Ltd. Room No.349, Aayakar Bhavan, बिधम/ 109, Kuber Complex, Opp. Laxmi M.K. Road, Industrial Estate, Andheri (W), Vs. Mumbai-400 020 Mumbai-400053 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAKCS9025L (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5373 & 5374/Mum/2017 (निर्धारण वषा / Assessment Year:2011 -12) P a g e | 20 Income Tax Officer-21(1)(5), Shri Habibullah M.H. Mullajiwala, Room No. 121, 1st Floor, (Prop. Lucky Supplying Agency) Piramal Chambers, Parel, बिधम/ Shop No. 8, Yusuf Manzil, 2, Sofia Mumbai-400012 Vs. Zuber Road, Opp. Nagpada Police Station, Mumbai-400008 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AFDPM7661R (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3375/Mum/2018 (निर्धारण वषा / Assessment Year:2008-09) Deputy Commissioner of Shri Haresh Sohanraj Jain Income Tax-19(1) बिधम/ Room No. 18/19, 2nd Floor, Room No. 203, 2nd Floor, 2, Gandhi Niwas, Vs. Matru Mandir, Tardeo Road, 81/83 Khadialkar Road, Mumbai-400007 Mumbai-400004 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. ADPPJ0019E (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3458/Mum/2018 (निर्धारण वषा / Assessment Year:2014-15) P a g e | 21 Income Tax Officer-20(2)(2) Shri Mohd Khalid Khalil R. No. 212, Piramal Chambers Ahmed Ansari, Lalbaug, बिधम/ BMC, Chawl No. 2, Mumbai- 400 012 Room No. 37, Gr. Floor, Vs. CB Marg, Kamathipura, 5th Lane, Mumbai-Central Mumbai- 400008.
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. ALPA7709B (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3268/Mum/2018 (निर्धारण वषा / Assessment Year:2011 -12) The Income Tax Officer-19(2)(4) Shri Naresh H. Bhansali Room No. 217, Matru Mandir, बिधम/ M/s Multinox Overseas, Tardeo Road, Vs. 24, C.P. Tank Road, Mumbai-400 007 Mumbai- 400004 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AHWPB2936K (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5495/Mum/2017 (निर्धारण वषा / Assessment Year:2013 -14) P a g e | 22 Income Tax Officer (I.T)-3(1)(1) Shri Shashi Indur Keswani Room No. 1627, Air India बिधम/ C/o, Keswani & Rathore CA's, Buildig, Nariman Point, Vs. 408C, Niranjan, Marine Drive, Mumbai-400 007 Mumbai- 400 002 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AMUPK5071B (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 2948/Mum/2018 (निर्धारण वषा / Assessment Year:2013 -14) The ACIT-19(3) Shri Shrenik N. Zaveri, Room No. 206, Matru Mandir, बिधम/ 54, Dreamlan Building, Mumbai-400 007 5th Floor, M.P. Road, Vs. Opera House Mumbai-400 004 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAAPZ1721B (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5176/Mum/2017 (निर्धारण वषा / Assessment Year:2011 -12) P a g e | 23 ACIT-30(3), M/s Smart Infocom C-13, 5th Floor, Room No. 510, 306/307, Plot No. 8, 338, Pratyaksha kar Bhavan, बिधम/ Sterling Industrial Premises BKC, Bandra (East), Vs. Ltd., Ramchandras Lane Mumbai-400 051 Extn., Malad (W) Mumbai-400 064 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. ABEFS1558C (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rojore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3216/Mum/2018 (निर्धारण वषा / Assessment Year:2008 -09) Income Tax Officer- 33(3)(4) Smt. Shital Nilesh Shah Room No. 612, 6th Floor, C-12 बिधम/ C-1002, Silver Leaf, Pratyakshkar Bhavan, BKC, Vs. Akruli Road, Kandivali (E), Mumbai-400051. Mumbai- 400101 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAOPS4486Q (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5247/Mum/2017 (निर्धारण वषा / Assessment Year:2013 -14) P a g e | 24 Deputy Commissioner of M/s Sunil Industries Ltd. Income Tax-1(3)(1) बिधम/ 315, Rewa Chambers, Room No. 540, 5th Floor, New Marine Lines, Vs. Aayakar Bhavan, M.K. Road, Mumbai-400020 Mumbai-400 020.
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAACS6430P (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 3506/Mum/2018 (निर्धारण वषा / Assessment Year:2007 -08) Income Tax Officer-25(3)(4) Shri Suresh Maneklal Sheth Room No. 605, C-10, 6th Floor, 1, Kusum Niwas, S.V. Road, Pratyakshakar Bhavan, बिधम/ IRLA, Vile Parle (W), Bandra Kurla Complex, Vs. Mumbai- 400056 Bandra (East), Mumbai-400 051 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AJMPS0119H (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 2987/Mum/2018 (निर्धारण वषा / Assessment Year: 2013 -14) P a g e | 25 JCIT (OSD)-8(3)(1) Teekay Tubes Pvt. Ltd., 6th Floor, Room No. 615, बिधम/ 315/317, Navrattan, Aayakar Bhavan, M.K. Road, PD Mello Road, Vs. Churchgate, Near Carnac Bridge, Mumbai-400020 Mumbai-400009 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAACT4130H (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5602/Mum/2017 (निर्धारण वषा / Assessment Year:2012 -13) Income Tax Officer (E)-(4), The Framji Dinshaw Petit 503, 5th Floor, Piramal बिधम/ Parsee Sanatorium, Chambers, Parel, Unit No. 157, SDF-V, Vs. Mumbai-400 012 SEEPZ, Andheri (E), Mumbai-400 096 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAATT0770E (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : Shri B.V. Jhaveri, A.R ITA No. 2778/Mum/2018 (निर्धारण वषा / Assessment Year:2014 -15) P a g e | 26 D.C.I.T-3(3)(2), TVS Infrastructure Pvt. Ltd. Room No. 609, 6th Floor, बिधम/ B-106, B-Wing, 10th Floor, Aayakar Bhavan, M.K. Road, Mittal Tower, Free Press Vs. Mumbai-400 020 Journal Marg, Nariman Point, Mumbai- 400 021 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AACCG4215C (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5344/Mum/2017 (निर्धारण वषा / Assessment Year:2012 -13) A.C.I.T, Circle-11(3)(1) M/s Twenty First Century Room No. 204, Aayakar Bhavan Iron & Steel Ltd. 2nd Floor, M.K. Marg, बिधम/ 501, Garden View, 5th Floor, Mumbai-400 020 Vs. Gulmohar Park, Gulmohar Raod, JVPD, Juhu, Mumbai-400 049 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AABCP8121B (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5154/Mum/2017 (निर्धारण वषा / Assessment Year:2013 -14) P a g e | 27 A.C.I.T-13(3)(2) M/s Viking Advance Room No. 229, 2nd Floor, बिधम/ Technology Pvt. Ltd., Aayakar Bhavan, M.K. Road, 13B, Jeevan Satyakam, Vs. Mumbai-20 Dr. Ambedkar Road, Mumbai-400 050 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AABCV0694F (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : None ITA No. 5501/Mum/2017 (निर्धारण वषा / Assessment Year:2013 -14) Income Tax Officer-32(3)(5) Shri Vilas G. Naringrekar Room No. 104, 1st Floor, Plot No. 79/A-303, Shivsagar Bldg. No. C-11, Pratyakshakar बिधम/ CHS Ltd. Gorai-II Borivali West Bhavan, Bandra Kurla Complex Vs. Mumbai-400092 Bandra (East), Mumbai-400051 स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. ABUPN5193L (अऩीराथी /Revenue) : (प्रत्मथी / Assessee) अऩीराथी की ओय से / Revenue by : Shri Satish Chandra Rajore, D.R प्रत्मथी की ओय से/Assessee by : Shri R.C. Toshniwal, A.R ITA No. 3230 & 3231/Mum/2018 (निर्धारण वषा / Assessment Years:2013-14 & 2014-15) P a g e | 28 Dy. Commissioner of Income M/s Warden International Tax-8(3)(2), बिधम/ (Agencies) Pvt. Ltd.
Room No. 615, 6th Floor, 3rd Floor, Warden House,
Vs.
Aayakar Bhavan, M.K. Road, Byculla,
Mumbai- 400 020 Mumbai - 08
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAACW0749H
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R
प्रत्मथी की ओय से/Assessee by : None
ITA No. 3071 & 3073/Mum/2018
(निर्धारण वषा / Assessment Year: 2013-14 & 2014-15) Deputy Commissioner of M/s Welspun Solar AP Pvt. Ltd.
Income Tax -8(3)(2) बिधम/ 7th Floor, Welspun House,
R. No. 615, 6th Floor, Kamala City, Senapati Bapat
Vs.
Aayakar Bhavan, M.K. Road, Marg, Lower Parel,
Mumbai-400 020 Mumbai-013
स्थामी रेखा सं ./ जीआइआय सं ./ PAN No. AAACW7599M
(अऩीराथी /Revenue) : (प्रत्मथी / Assessee)
अऩीराथी की ओय से / Revenue by : Shri Manoj Kumar Singh, D.R
प्रत्मथी की ओय से/Assessee by : None
सन
ु वाई की तायीख / : 14.08.2018
Date of Hearing
घोषणा की तायीख / : 21.08.2018
Date of Pronouncement
P a g e | 29
आदे श / O R D E R
PER BENCH:
All the aforesaid appeals by the revenue are being disposed off together by way of a consolidate order for the sake of convenience and brevity as the issue involved in all these appeals is common of low tax effect. Having heard the ld DRs and also the counsels for the assessees who attended the hearing and perusing the relevant records as placed before us, we find that that the tax effect involved in all the above cases is not exceeding Rs. 20 lacs and therefore the these appeals are not maintainable in terms of the CBDT Circular No.03/2018 [F. No. 279/MISC.142/2007-IT) (PT)], dated 11.07.2018 and are liable to be dismissed. Accordingly, we dismiss all the above appeals enblock as not being maintainable.
3. In the result, appeals of the Revenue are dismissed.
Order pronounced in the open court on 21.08.2018 Sd/- Sd/-
(Ravish Sood) (Rajesh Kumar)
JUDICIAL MEMBER ACCOUNTANT MEMBER
भंफ
ु ई Mumbai; ददनांक 21.08.2018
Ps. Rohit
आदे श की प्रनिलऱपि अग्रेपषि/Copy of the Order forwarded to :
1. अऩीराथी / The Appellant
2. प्रत्मथी / The Respondent.
3. आमकय आमुक्त(अऩीर) / The CIT(A)-
4. आमकय आमुक्त / CIT
5. ववबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भुंफई / DR, ITAT, Mumbai
6. गार्ड पाईर / Guard file.
सत्मावऩत प्रतत //True Copy// आदे शधिुसधर/ BY ORDER, P a g e | 30 उि/सहधयक िंजीकधर (Dy./Asstt. Registrar) आयकर अिीऱीय अधर्करण, भुंफई / ITAT, Mumbai