249 and CIT v. Gold Coin Health Foods (P.) Ltd.

ALBERT JOSEPH ROZARIO,MUMBAI vs. ITO, INT. TAX, CIRCLE 4(1)(1), MUMBAI, MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2018-19 Albert Joseph Rozario, Ito, (Int. Tax), Circle-4(1)(1), B-311, 5Th Wing, Room No. 629, 6Th Floor, Inlaks Park, Vs. Kautilya Bhavan, Yari Road, Versova, C-41 To C-43, G Block, Andheri West, Bandra Kurla Complex, Mumbai-400058 Bandra East, Pan : Afvpr6139P Mumbai-400051 (Appellant) (Respondent) For Assessee : Shri Dharan Gandhi For Revenue : Shri Sridhar G. Menon, Sr.Dr Date Of Hearing : 01-05-2025 Date Of Pronouncement : 22-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Final Assessment Order Passed By The Assessing Officer U/S 147 R/W 144C(13) Of The Act Dt. 30-12-2024, Consequent To The Directions Given By The Ld. Drp-1, Mumbai-3, U/S 144C(5) Of The Act, Dated 30-11-2024 Pertaining To Assessment Year (Ay.) 2018-19. 2. Briefly The Facts Of The Case Are That Basis Information Available Through The Insight Portal That The Assessee Had Purchased Immoveable Properties Amounting To Rs. 8,31,45,549/- & Has Received Interest

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assessment Year : 2018-19 Albert Joseph Rozario, ITO, (Int. Tax), Circle-4(1)(1), B-311, 5th Wing, Room No. 629, 6th Floor, Inlaks Park, vs. Kautilya Bhavan, Yari Road, Versova, C-41 to C-43, G Block, Andheri West, Bandra Kurla Complex, Mumbai-400058 Bandra East, PAN : AFVPR6139P Mumbai-400051 (Appellant) (Respondent) For Assessee : Shri Dharan Gandhi For Revenue : Shri Sridhar G. Menon, Sr.DR Date of Hearing : 01-05-2025 Date of Pronouncement : 22-07-2025 O R…

ACC LIMITED (FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD.),MUMBAI vs. ACIT - LTU, MUMBAI

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Range 1(1) (Formerly Known As The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) M/S. Acc Limited V. Asst. Cit-Ltu (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Acit – Ltu V. M/S. Acc Limited 28Th Floor, Centre-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai - 400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -Range 1(1) (Formerly known as The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) M/s. ACC Limited v. Asst. CIT-LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) ACIT – LTU v. M/s. ACC Limited 28th Floor, Centre-…

ADDL CIT RG 1(1), MUMBAI vs. ACC LTD, MUMBAI

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Range 1(1) (Formerly Known As The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) M/S. Acc Limited V. Asst. Cit-Ltu (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Acit – Ltu V. M/S. Acc Limited 28Th Floor, Centre-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai - 400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -Range 1(1) (Formerly known as The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) M/s. ACC Limited v. Asst. CIT-LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) ACIT – LTU v. M/s. ACC Limited 28th Floor, Centre-…

ACC LTD ( FORMERLY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Range 1(1) (Formerly Known As The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) M/S. Acc Limited V. Asst. Cit-Ltu (Formerly Known As The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Acit – Ltu V. M/S. Acc Limited 28Th Floor, Centre-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai - 400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -Range 1(1) (Formerly known as The Associated Cement Mumbai Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) M/s. ACC Limited v. Asst. CIT-LTU (Formerly known as The Associated Mumbai Cement Companies Ltd.) Cement House, 121, M.K. Road Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) ACIT – LTU v. M/s. ACC Limited 28th Floor, Centre-…

MUPPIDATHY SIVAN THEVAR,MUMBAI vs. DCIT , CPC, , BANGALORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & Shri Muppidathy Sivan Vs. DCIT-CPC Bangalore Thevar Karnataka-560500 172-177, Tirupathi Bhavan RSC-1A, Gorai-1 Borivali (W) Mumbai- 400 092 PAN/GIR No.AABPT8736D (Appellant) .. (Respondent) Assessee by Shri Mandar Vaidya Revenue by Shri U.R.Singh Date of Hearing 24/08/2022 Date of Pronouncement 24/08/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA Nos.1638/Mum/2022 & 1639/Mum/2022 for A.Y.2018-19 & 2019-20 arise out of the order by the ld. Commissio…

MUPPIDATHY SIVAN THEVAR,MUMBAI vs. DCIT , CPC, , BANGALORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & Shri Muppidathy Sivan Vs. DCIT-CPC Bangalore Thevar Karnataka-560500 172-177, Tirupathi Bhavan RSC-1A, Gorai-1 Borivali (W) Mumbai- 400 092 PAN/GIR No.AABPT8736D (Appellant) .. (Respondent) Assessee by Shri Mandar Vaidya Revenue by Shri U.R.Singh Date of Hearing 24/08/2022 Date of Pronouncement 24/08/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA Nos.1638/Mum/2022 & 1639/Mum/2022 for A.Y.2018-19 & 2019-20 arise out of the order by the ld. Commissio…

M/S PAPER RECYCLE ,MUMBAI vs. CIT (APPEAL) , DELHI

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Paper recycle Vs. CIT Appeal National 71, Juhu Shopping Centre Faceless Centre Gulmohar Road Delhi Andheri West Mumbai – 400 049 PAN/GIR No.AAHFP7790D (Appellant) .. (Respondent) Assessee by Shri Ramesh Khona Revenue by Shri Rajesh Ojha Date of Hearing 25/07/2022 Date of Pronouncement 26/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.694/Mum/2022 for A.Y.2020-21 arises out of the order by the ld. Commissioner of Income Tax (Appeals), N…

M/S. SUPER TILES & MARBLES PVT. LTD,MUMBAI vs. NFAC, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1949/Mum/2021 & 1950/Mum/2021 (Assessment Year :2018-19 & 2019-20) M/s. Super Tiles and Vs. NFAC Marbles Private Limited M.K.Road, New Marine 904, Marathon Icon Lines Opposite Peninsula Churchgate, Corporate Park, Off Mumbai-400 020 Ganapatrao Kadam Marg Lower Parel-West Mumbai – 400 013 PAN/GIR No.AAACS9361B (Appellant) .. (Respondent) Assessee by None Revenue by Shri B.K. Bagchi Date of Hearing 09/06/2022 Date of Pronouncement 14/06/2022 आदेश / O R D E R PER M…

SWAROOPSING BHADURSINGH RATHORE,THANE vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1826/Mum/2021 & 1827/Mum/2021 (Assessment Year :2018-19 & 2019-20) Shri Swaroopsingh Bhadursingh Vs. Deputy Commissioner of Rathore Income Tax-CPC Chandra Villa Warghade Nagar CPC, Bangalore Nr. Jankalyan High School Karnataka-560 500 AT-PO. Shahpur Thane, Maharashtra-421 601 PAN/GIR No. AASPR7313P (Appellant) .. (Respondent) Assessee by Shri Abhishek Jhunjhunwala Revenue by Shri B.K.Bagchi Date of Hearing 07/06/2022 Date of Pronouncement 10/06/2022 आदेश / O R D…

SWAROOPSINGH BHADURSINGH RATHORE,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX - CPC, BANGLORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1826/Mum/2021 & 1827/Mum/2021 (Assessment Year :2018-19 & 2019-20) Shri Swaroopsingh Bhadursingh Vs. Deputy Commissioner of Rathore Income Tax-CPC Chandra Villa Warghade Nagar CPC, Bangalore Nr. Jankalyan High School Karnataka-560 500 AT-PO. Shahpur Thane, Maharashtra-421 601 PAN/GIR No. AASPR7313P (Appellant) .. (Respondent) Assessee by Shri Abhishek Jhunjhunwala Revenue by Shri B.K.Bagchi Date of Hearing 07/06/2022 Date of Pronouncement 10/06/2022 आदेश / O R D…

PAREKHPLAST INDIA LTD,MUMBAI vs. DCIT , MUMBAI

In the result, appeal by assessee is allowed

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.76/मुं/2022 ("न.व. 2018-19) Parekhplast India Limited, 101,Shiva Plaza ,Marol Industrial Co-Operative Limited, Andheri-Kurla Road, Andheri (East), Mumbai 400 059. Pan: Aabcp-4523-B ...... अपीलाथ"/Appellant बनाम Vs. Nfac,Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Tejas Sodha ""तवाद" "वारा/Respondent By : Shri R.A.Dhyani सुनवाई क" "त"थ/ Date Of Hearing : 31/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 31/05/2022 आदेश/Order Per Vikas Awasthy, Jm:

…आयकर अपील"य अ"धकरण मुंबई पीठ “सी” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत"संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.76/मुं/2022 ("न.व. 2018-19) Parekhplast India Limited, 101,Shiva Plaza ,Marol Industrial Co-operative Limited, Andheri-Kurla Road, Andheri (East), Mumbai 400 059. PAN: AABCP-4523-B ...... अपीलाथ"/Appellant बनाम Vs. NFAC,DELHI. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Tejas Sodha ""तवाद" "वारा/Respondent by : Shri R.A.Dhyani सुनवाई क" "त"थ/ Date of…