Timblo Shipyards P. Ltd., Mumbai vs Assesseing Officer/ National ... on 25 February, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL " J" BENCH, MUMBAI
BEFORE ... 1168/Mum/2021
( Assessment Year 2016-17)
Assessing Officer, National e -
Timblo Shipyards Private Assessment Centre, Delhi
Limited Income Tax Department,
64 Bajaj Bhavan Nariman
Timblo Shipyards Pvt Ltd., Mumbai vs Dy Cit Circle- 3 (3)(2), Mumbai on 14 January, 2021
ITA No. 33/Mum/2020 ... Timblo Shipyards Pvt. Ltd. VS. DCIT,Circle-3(3)(2)
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "E" MUMBAI
BEFORE SHRI SHAMIM
contention. He also referred to the case of CIT v. Modu Timblo (1994) 206 ITR 647 (Bom), wherein the Bombay High Court has held
Bombay High Court in CIT v. Modu Timblo (Individual ) [1994] 206 ITR 647, 666, Kerala High Court in Mani
State of Karnataka & Ors. (1993) Supp (4) SCC; and
(3) Modu Timblo vs. WTO (1995) 53 TTJ (Pune
Tata Iron & Steel Co Ltd, Mum vs Assessee on 21 February, 2014
आयकर अपीलीय
Rajesh
(2019) 106 taxmann.com 255 (Bom). This view also finds
Prakash Timblo (2019)
support from the decision of the Supreme Court in the case
taxman.com 300(Bom), 297 CTR 200(Bom) was referred.
2) TIMBLO (P) LTD. 300 TAXMAN 343 (BOM) in search a diary was seized showing