9. In Bright Star Syntex Pvt. Ltd. v. ITO

387 ITR 231High Court2016#1852 most cited

What is 9. In Bright Star Syntex Pvt. Ltd. v. ITO authority for?

At the stage of initiation of reassessment, the Assessing Officer is not required to have conclusive evidence that income chargeable to tax has escaped assessment, provided the reasons recorded establish a link between the material available and the conclusion for reopening.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Bright Star Syntex Pvt. Ltd. v. ITO · Section 147 · Section 148 · initiation of reassessment · conclusive evidence · escaped assessment · subjective satisfaction · formation of belief · accommodation entries · reopening of assessment

Judgments citing 9. In Bright Star Syntex Pvt. Ltd. v. ITO

M/S. Viraj Steels, Pune vs. Deputy Commissioner of Income-Tax, Circle - 5, Pune

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

ITA 2307/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Hemant Subhash Oswal, Pune vs. Income-Tax Officer, Ward - 5(5), Pune

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

ITA 2192/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. Balraj Singh Mander, Raigad

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

ITA 2065/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Kbk Chemical Engineering Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle 11(1), Pune

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

ITA 1977/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

M/S. Prima Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

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

ITA 1951/PUN/2017[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

M/S. Aniket Trading Company, Nashik vs. Deputy Commissioner of Income-Tax, Circle - 1, Nashik

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

ITA 1914/PUN/2017[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Assistant Commissioner of Income Tax, Circle -2, Nashik vs. Smt. Archana Prashant Sangai, Nashik

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

ITA 1881/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Mukeshkumar Pukhraj Mehta, Pune vs. Income-Tax Officer, Ward -8(3), Pune

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

ITA 1736/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Assistant Commissioner of Income-Tax, Circle - 2, Solapur vs. M/S. Beekay Enterprises, Solapur

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

ITA 1689/PUN/2017[2012-13]Status: DisposedITAT Pune26 Sept 2019AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Assistant Commissioner of Income-Tax, Circle - 2, Solapur vs. M/S. Beekay Enterprises, Solapur

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

ITA 1688/PUN/2017[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Ss Techno Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 1404/PUN/2017[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Ss Techno Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 1403/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Sukhlal Sajan Patil, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 1365/PUN/2017[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Assistant Commissioner of Income Tax vs. Chandrashekhar Ashok Joshi, Nashik

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

ITA 2991/PUN/2016[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…se the untruthfulness of those facts. In that case, the ITO was held to have rightly initiated the reassessment proceedings on the basis of subsequent information, which was specific, relevant and reliable. 9. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation of reassessment, the AO is not re…

Tanaya Gems & Jewellery Exports Ltd, Mumbai vs. DCIT 5(3)(2), Mumbai

Accordingly confirm the addition. The ground is dismissed

ITA 3196/MUM/2017[2007-08]Status: DisposedITAT Mumbai24 Jun 2019AY 2007-08

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. G. Manjunatha, Am आयकरअपीलसं./ I.T.A. No. 3196/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2007-08)

For Appellant: NoneFor Respondent: Shri D. G. Pansari, DR
Section 143(3)Section 234Section 234ASection 271Section 271(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. G. MANJUNATHA, AM आयकरअपीलसं./ I.T.A. No. 3196/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2007-08) DCIT-5(3)(2), M/s Tanaya Gems & Jewellery Mumbai, Exports Ltd. बिधम/ 5th floor, 52 Marble Arch, Dr. Pin- Vs. G. D. Deshmukh Marg, Peddar Road, Mumbai-400 026 स्थायीलेखासं./जीआइआरसं./ PAN No. AACCT5863H (अपीलाथी/Appellant) (प्रत्यथी / : Respondent) अपीलाथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondentby : Shri D. G. Pansari, DR सुनवाईकीतारीख/ : 02.04.2019 Date of Hearing घोषणाकीतारीख / : 24.06.2019 Date o…

I.T.O. - 20(2)(5), Mumbai vs. Smt. Pratima Ashar, Mumbai

ITA 105/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Jun 2019AY 2010-11

Bench: Shri Ravish Sood & Shri N.K.Pradhani.T.O-20(2)(5) Smt. Pratima Ashar, Room No. 208, 2Nd Floor, 266, Anand Smriti, Piramal Chambers, Deodhar Road, Matunga, Vs. Lalbaug, Parel, Mumbai – 400 019 Mumbai-400 012 Pan – Adnpa7375A (Appellant) (Respondent)

For Appellant: Shri Abi Rama Kartikiyen, D.RFor Respondent: Shri Bhupendra Shah, A.R
Section 132Section 143(1)Section 143(3)Section 147

…P a g e | 1 ITA No. 105/Mum/2018 A.Y. 2010-11 ITO-20(2)(5) Vs. Smt. Pratima Ashar IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K.Pradhan, Accountant Member I.T.O-20(2)(5) Smt. Pratima Ashar, Room No. 208, 2nd Floor, 266, Anand Smriti, Piramal Chambers, Deodhar Road, Matunga, Vs. Lalbaug, Parel, Mumbai – 400 019 Mumbai-400 012 PAN – ADNPA7375A (Appellant) (Respondent) Appellant by: Shri Abi Rama Kartikiyen, D.R Respondent by: Shri Bhupendra Shah, A.R Date of Hearing: 03.04.2019 Date of Pronouncement: 06.06.2019 O R D E R PER RAVISH SOOD, JM The pres…

Nand Bhagwandas Motwani, Mumbai vs. Income Tax Officer Ward-2(5), Kalyan

ITA 5855/MUM/2017[2007-08]Status: DisposedITAT Mumbai03 Apr 2019AY 2007-08

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. G. Manjunatha, Am आयकरअपीलसं./ I.T.A. No. 5855/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2007-08)

For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Bharti Singh, DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. G. MANJUNATHA, AM आयकरअपीलसं./ I.T.A. No. 5855/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2007-08) ITO ward 5(2) Nand Bhagwandas 2nd floor, Mohan Plaza, Motwani, बिधम/ Khadakpada, Kalyan Narain Niwas, Dudh Vs. Naka, Ulhasnagar, Mumbai-400 005 स्थायीलेखासं./जीआइआरसं./ PAN No. ABPPM2840L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Bhadresh Doshi, AR प्रत्यथीकीओरसे/Respondentby : Ms. Bharti Singh, DR सुनवाईकीतारीख/ : 07.01.2019 Date of Hearing घोषणाकीतारीख / : 03.04.2019 Dat…

Sanjay Sureshchandra Shah, Pune vs. Income-Tax Officer, Ward - 14(3), Pune

In the result, the appeal is partly allowed for statistical

ITA 6/PUN/2019[2010-11]Status: DisposedITAT Pune20 Mar 2019AY 2010-11

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.06/Pun/2019 िनधा"रण वष" / Assessment Year : 2010-11

Section 133ASection 147Section 148

…oceedings on the basis of the report of the Investigation Wing indicating the receipt of accommodation entries by the assessee, which is fortified by the above-referred judgments of the Hon’ble Supreme Court. 8. In Bright Star Syntex Pvt. Ltd. VS. ITO (2016) 387 ITR 231 (Bom), the AO initiated the reassessment on the basis of some 7 Shri Sanjay Sureshchandra Shah information indicating the assessee as a beneficiary to accommodation entry. The assessee challenged the initiation of reassessment by way of a writ. Dismissing the petition, the Hon’ble jurisdictional High Court held that at the stage of initiation…

Shantaben Parasmal Jain, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-3(1), Vadodara

In the result, appeal of the assessee is allowed

ITA 726/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad05 Oct 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 726/Ahd/2017 "नधा"रण वष"/Assessment Year: 2010-11 Shantaben Parasmal Jain, Vs. Dcit, 27, Vijay Society, Cir – 3(1), New Khanderao Road., Vadodara. Baroda. Pan No. Abwpj 8597 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Prakash D. Shah, A.R. Revenue By : Shri S. N. Dev, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 08.08.2018 घोषणा क" तार"ख /Date Of Pronouncement : 15.10.2018 आदेश/O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Appellate Order Of The Learned Commissioner Of Income-Tax (Appeals)-I, Vadodara [“Cit(A)” In Short] Relevant To Assessment Year 2010- 11. 2. Assessee Has Raised The Following Grounds Of Appeal:- “1. That The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & Facts By Upholding The Reassessment Proceedings & Therefore The Order Passed By The Learned Ao Is Required To Be Quashed. 2. That The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & Facts By Confirming The Disallowance Of Long Term Capital Gain Of Rs. 87,57,789/- As Exempt Income & Adding Back To The Total Income Of The Appellant & Therefore The Learned Ao Should Be Directed To Allow The Claim Of Exempt Income. 3. That The Appellant Craves Liberty To Add, Amend, Alter & Delete Any Grounds Of Appeal Before The Final Hearing.”

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri S. N. Dev, Sr. D.R
Section 10(38)Section 147Section 148

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘,’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 726/Ahd/2017 "नधा"रण वष"/Assessment Year: 2010-11 Shantaben Parasmal Jain, Vs. DCIT, 27, Vijay Society, Cir – 3(1), New Khanderao Road., Vadodara. Baroda. PAN No. ABWPJ 8597 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Prakash D. Shah, A.R. Revenue…

Idhasoft Ltd., Mumbai vs. DCIT - 15(2)(1), Mumbai

ITA 5139/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2007-08 M/S Idhasoft Ltd. Dcit-15(2)(1), 3, Narayan Building, Room No.357, 3Rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabci6090G Assessment Year: 2007-08 Dcit-15(2)(1), M/S Idhasoft Ltd. Room No.357, 3Rd Floor 3, Narayan Building, बनाम/ Aayakar Bhavan, 23 L. N. Road, Dadar East, Vs. M. K. Road, Mumbai-400014 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabci6090G

Section 142(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, जे, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2007-08 M/s Idhasoft Ltd. DCIT-15(2)(1), 3, Narayan Building, Room No.357, 3rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AABCI6090G Assessment Year: 2007-08 DCIT-15(2)(1), M/s Idhasoft Ltd. Room No.357, 3rd Floor 3, Narayan Building,…