YOGESH MEHRA,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

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ITA 4006/MUM/2019Status: DisposedITAT Mumbai23 January 2023AY 2007-083 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

Ground No. 4 of the assessee's appeal was dismissed as not pressed, as the assessee no longer wished to pursue it. The other grounds were disposed of by a previous order.

What were the facts?

The assessee's appeal for AY 2007-08 was recalled for adjudication of Ground No. 4, which was not previously decided. The Revenue's cross-appeal concerning a related issue was dismissed.

What were the issues?

Whether Ground No. 4, related to a deemed dividend addition, needs to be adjudicated after the Revenue's connected appeal was dismissed and the assessee chose not to press it.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 2(22)(e)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, G BENCH, MUMBAI

order : 23.01.2023 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present appeal the Appellant has challenged the order, dated 29.03.2019, passed by the Ld. Commissioner of Income Tax (Appeals)-51 Mumbai, [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2007-08 whereby the Ld. CIT(A) had partly allowed the appeal against the Assessment Order, dated 28.06.2017, passed under Section 143(3) read with Section 153A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

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