ACIT v. Sikka Ports and Terminals Ltd.

ICICI SECURITIES LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI -4, MUMBAI

In the result, the appeal filed by the assessee is allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ICICI Securities Limited Vs. Principal Commissioner 2nd Floor, ICICI Venture of Income Tax, House, Mumbai-4 Prabhadevi, S.O. Mumbai-400 025 PAN/GIR No.AAAC10996E (Appellant) .. (Respondent) Assessee by Shri Riken Shah Revenue by Ms. Kavita Kaushik (Sr.DR) Date of Hearing 21/11/2025 Date of Pronouncement 06/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been preferred by the assessee against the order dated 28.03.2025 passed by the learned Principal Com…

MORGAN STANLEY ADVANTAGE SERVICES PRIVATE LIMITED,MUMBAI vs. THE NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

Appeal is dismissed

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Morgan Stanley Advantage The National Faceless Services Private Limited Assessment Centre Building No. 5, Athena Vs. Delhi Mindspace, Sector 30, Goregaon West, Mumbai-400 064. Pan : Aaeca3400B Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) Morgan Stanley Advantage The National Faceless Services Private Limited Assessment Centre Building No. 5, Athena Vs. Delhi Mindspace, Sector 30, Goregaon West, Mumbai-400 064. PAN : AAECA3400B Appellant Respondent : Assessee by Shri Madhur Agrawal, CA : Revenue by Shri Pankaj Kumar : 20/11/2025 Date of Hearing : 08/12/2025 Date of pronouncement O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant raised the grounds – viz., the assessment order passed by the…

GIA INDIA LABORATORY PRIVATE LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-14(1)(2), MUMBAI

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am) Gia India Laboratory Pvt. Ltd. Dcit, Circle-14(1)(2) 10Th Floor, Trade Centre Room No. 455 Vidyanagari, S.O. Mumbai Vs. Aayakar Bhavan, M.K. 400 098. Road, Mumbai-400 020. Pan : Aaccg9457G Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “K” Bench, Mumbai. Before Shri Rahul Chaudhary (JM) & Shri Omkareshwar Chidara (AM) GIA India Laboratory Pvt. Ltd. DCIT, Circle-14(1)(2) 10th Floor, Trade Centre Room No. 455 Vidyanagari, S.O. Mumbai Vs. Aayakar Bhavan, M.K. 400 098. Road, Mumbai-400 020. PAN : AACCG9457G Appellant Respondent : Shri J.D. Mistry & Shri Assessee by Niraj Sheth : Ms. Neena Jeph Revenue by : 07/10/2025 Date of Hearing Date of pronouncement : 21/11/2025 O R D E R Per Omkareshwar Chidara (AM) :- The appellant company in this appeal raised the following main grounds of appeal : 1:2 On th…

INTERNATIONAL SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 15(1)(2), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Smt. Renu Jauhri

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.5336/MUM/2025 ("नधा"रणवष" / Assessment Year :2020-21) International Specialty v/s. The Deputy Products (India) Commissioner of बनाम Private Limited Income Tax, 8th Floor, R City Offices, Circle 15(1)(2), Above R City Mall, LBS 126B, Aayakar Bhavan, Marg, Ghatkopar West, Maharishi Karve Road, Mumbai-400086. Mumbai-400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCI8200Q .. Appellant/अपीलाथ" Respondent/""तवाद" Assessee by: Shri Ninad Patade Revenue by: Shri Vir…

DEUTSCHE INVESTMENTS INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE- 4(2)(1), MUMBAI, MUMABI

Appeal is allowed

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Deutsche Investments India Pvt. Ltd. Dcit, Circle 4(2)(1) Block B1, Nirlon Knowledge Park, Off 6Th Floor, Room No. Western Express Highway, Goregaon Vs. 642, Aayakar East, Mumbai-400 063. Bhavan, M.K. Road Mumbai-400 020. Pan : Aaccd1765E Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “D” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) Deutsche Investments India Pvt. Ltd. DCIT, Circle 4(2)(1) Block B1, Nirlon Knowledge park, Off 6th Floor, Room No. Western Express Highway, Goregaon Vs. 642, Aayakar East, Mumbai-400 063. Bhavan, M.K. Road Mumbai-400 020. PAN : AACCD1765E Appellant Respondent : Shri Niraj Sheth Assessee by : Shri Umashankar Prasad Revenue by : 07/08/2025 Date of Hearing Date of pronouncement : 15/10/2025 O R D E R Per Omkareshwar Chidara (AM) :- The only issue to be adjudicated in this above cited app…

SAVEX TECHNOLOGIES PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI

The appeal stands allowed

Bench: Justice (Retd.) C.V. Bhadang & Ms. Padmavathy S.: A.Y. : 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND MS. PADMAVATHY S., ACCOUNTANT MEMBER : A.Y. : 2020-21 Savex Technologies Pvt. Ltd., Vs. Principal Commissioner of Income 124, 12th floor, Maker Chambers-III, Tax, Mumbai. (Respondent) 223, Nariman Point, Mumbai 400 021. PAN : AAACS5547H (Appellant) Appellant by : Shri Vishal Shah, CA Respondent by : Shri Arun Kanti Datta, CIT-DR Date of Hearing : 13/08/2025 Date of Pronouncement : 12/09/2025 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : By this appeal, the appellant-assessee is challeng…

PRUDENT INSURANCE BROKERS PRIVATE LIMITED ,MUMBAI vs. PCIT-8 , MUMBAI

In the result, the appeal of the assessee stands allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Prudent Insurance Vs. PCIT-8, Mumbai Brokers Private Limited 101, Tower B Peninsula Business Park G.M. Marg, Lower Parel Maharashtra- 400 055 PAN/GIR No.AABCA1345C (Appellant) .. (Respondent) Assessee by None Revenue by Shri Virabhadra S Mahajan Date of Hearing 31/07/2025 Date of Pronouncement 04/09/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been preferred by the assessee challenging the order dated 03/03/2025 passed by the learned Principal Commi…

BRUKER INDIA SCIENTIFIC PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1), MUMBAI

In the result, the appeal of the assessee stands allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Bruker India Scientific Vs. Principal Commissioner Private Limited of Income Tax, PCIT, 609, B Wing Circle 4(1)(1), Mumbai Satellite Gazebo Andheri, Ghatkopar Road, Chakala Chakala, MIDC S.O. Mumbai- 400 093 PAN/GIR No.AAACB2346K (Appellant) .. (Respondent) Assessee by Shri Bhavin Shah Revenue by Shri Satyaprakash R. Singh, CIT DR Date of Hearing 05/08/2025 Date of Pronouncement 28/08/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been preferred by th…

HEMANI INDUSTIRES LIMITED ,MUMBAI vs. PCIT-6, MUMBAI

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2963/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Hemani Industries Limited C-701-703, 7Th Floor, Neelkanth Business Park, R.N Road, Vidyavihar (West) Mumbai-400 086 Pan : Aaach1117Q

…in. 5. At the outset, the Ld. Counsel for the assessee submitted that the issue in hand and the sole controversy is covered by the various decisions of the Tribunal including jurisdictional Tribunal in the case of ACIT Vs. Sikka Ports & Terminals Ltd. (2025) 173 Taxmann.com 366 (Mum- 8 Hemani Industries Limited Vs. Pr. CIT-6, Mumbai Trib) and in the case of B. Arunkumar Capital & Credit Services Pvt.Ltd., ITA No.2034/MUM/2025, dated 25.07.2025. The Ld. Counsel prayed that since the issue is squarely covered by decision of the jurisdictional Tribunal and there is no contrary decisions of the Hon’ble High Courts…

KRISHNA PROCESSORS & INDUSTRIES PVT LTD ,MUMBAI vs. PR. COMMISSIONER OF INCOME TAX 4 MUMBAI , MUMBAI

In the result, appeal of the assessee is allowed, in terms of our aforesaid observations

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2877/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Krishna Processors & Industries Pvt. Ltd. 312, 2Nd Floor, Kalbadevi Road, Mumbai-400 002 (Mh) Pan : Aadck1539Q

…in. 12. At the outset, the Ld. Counsel for the assessee submitted that the issue in hand and the sole controversy is covered by the various decision of the Tribunal including jurisdictional Tribunal in the case of ACIT Vs. Sikka Ports & Terminals Ltd. (2025) 173 Taxmann.com 366 (Mum- Trib) and in the case of B. Arunkumar Capital & Credit Services Pvt.Ltd., ITA No.2034/MUM/2025, dated 25.07.2025. The Ld. Counsel prayed that since the issue is squarely covered by decision of the jurisdictional Tribunal and there is no contrary decisions of the Hon’ble High Courts or of Hon’ble Apex Court, therefore, the issue bein…

ABHAY ISPAT (INDIA) PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX OFFICER, MUMBAI - 6, MUMBAI

In the result, the appeal by the assessee is allowed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.3575/MUM/2025\n Assessment Year : 2020-21\nAbhay Ispat (India) Pvt. Ltd.,\n304, Platinum, Jawahar Road Ghatkopar C,\nMumbai - 400077\nAppellant\nPAN: AADCA6167C\nv/s\nRespondent\nPrincipal Commissioner of Income Tax - 6,\nRoom No.501, 5th Floor, Aayakar Bhavan,\nMaharishi Karve Road,\nMumbai - 400020\nAssessee by : Shri Gaurav Kabra\nRevenue by : Shri Rajesh Kumar Yadav, CIT-DR\nDate of Hearing – 31/07/2025\nDate of Order – 05/08/2025\nORDE…

ABM KNOWLEDGEWARE LIMITED,MUMBAI vs. ASSESSING OFFICER CIRCLE 4(1)(1), MUMBAI

In the result, the appeal filed by the assessee stands partly\nallowed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 3460/Mum/2025\n Assessment Year: 2020-21\nABM\nKnowledgeware Vs. Assessing Officer\nLimited\n4(1)(1),\nCircle\nMumbai.\nABM House, Plot No. 268,\nLinking Road, Mumbai\n400 050.\nPAN: AAACE1259L\n(Appellant)\n(Respondent)\nAppellant by Shri. Bharat Raichandani (Virtually\nappear) & Shri Bhagrati Sahu\nRespondent by Shri. Rajesh Kumar Yadav, SR. DR\nDate of Hearing\n24.07.2025\nDate of Pronouncement\n31.07.2025\nORDER\nPer: Smt. Beena P…

B. ARUNKUMAR CAPITAL & CREDIT SERVICES PVT LTD ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX 3, MUMBAI

In the result the appeal filed by the assessee stands partly\nallowed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2034/Mum/2025\n Assessment Year: 2020-21\nB. Arunkumar Capital &\nCredit Services Pvt. Ltd.\n154/C, Mittal Court,\nVidhan Bhavan Marg,\nNariman Point,\nMumbai-400021\nPAN:AAACB2156M\nVs.\nPrincipal\nCommissioner\nOf\nIncome Tax 3\nRoom No.612, 6th\nFloor, Aayakar\nBhawan, Maharishi\nKarve Marg,\nMumbai-400020\n(Appellant)\n(Respondent)\nAppellant by Shri Nitesh Joshi, & Shri Ashwin\nKashinath\nRespondent by Ms. Sudha Ramchandran,CITD.…

GLITCH MEDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - 1(3)(1), MUMBAI

In the result the appeal filed by the assessee stands partly\nallowed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER)\nI.T.A. No. 2178/Mum/2025\n Assessment Year: 2020-21\nGlitch Media Private Vs. Deputy Commissioner\nLimited\nof Income Tax – 1(3)(1)\n4th Floor, A Wing,\nRoom 535, Aaykar\nORB-Sahar, Marol\nBhawan, Maharshi\nAndheri, Mumbai\nKarve Road, New Marine\n400099\nLines, Churchgate,\nPAN:AAECG0766C\nMumbai-400020\n(Appellant)\n(Respondent)\nAppellant by\nShri Nikhil Tiwari\nRespondent by\nShri Arun Kanti Datta, CITD.R.\nDate of Hearing\n07.07.2025\nDate of Pr…

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 PAN : AAACB6134D v/s ACIT, Circle – 6(1)(1), ……………… Respondent Mumbai ACIT, Circle – 6(1)(1), Mumbai ............... Appellant v/s Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ……………. Respondent Mumbai - 400013 PAN : AAACB6134…

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

In the result, the appeal by the Revenue is partly allowed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.494/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\nMumbai - 400013\nAppellant\nPAN: AAACB6134D\nv/s\nRespondent\nACIT, Circle – 6(1)(1),\nMumbai\nITA No.792/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\n…

DALAL AND BROACHA STOCK BROKING PVT LTD,MUMBAI vs. PR. COMMISSIONER OF INCOME TAX-4, MUMBAI

In the result, appeals of the revenue are dismissed

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Dalal & Broacha Stock Broking Pr. Commissioner Of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [Pan No. Aaacd5662J] Appellant / Assessee Respondent / Revenue

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Dalal And Broacha Stock Broking Pr. Commissioner of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [PAN No. AAACD5662J] Appellant / Assessee Respondent / Revenue Assessee by Shri Dharmesh Shah Advocate with Ms Mitali Parekh, Advocate Revenue by Shri Annavaram Kosuri, Sr. DR Date of institution of appeal 21.04.2025 Date of hearing 19.06.2025 Date of pronouncement 23.06.2025 Order…

AXIS FINANCE LIMITED ,MUMBAI vs. DCIT 6(1)2, MUMBAI

In the result, the appeal filed by the assessee is hereby allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankaraxis Finance Limited, V/S. Deputy Commissioner Of Ground Floor Axis House, C-2 बनाम Income Tax– 6(1)(2), Wadia, International Center, Aayakar Bhawan, Mumbai P.B. Marg Worli, Prabhadevi, –400020, Maharashtra Mumbai–400 025, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaack3010F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Axis Finance Limited, v/s. Deputy Commissioner of Ground Floor Axis House, C-2 बनाम Income Tax– 6(1)(2), Wadia, International Center, Aayakar Bhawan, Mumbai P.B. Marg Worli, Prabhadevi, –400020, Maharashtra Mumbai–400 025, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACK3010F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Madhur Agrawal,AR Respondent by : Shri Aditya Rai (Sr. DR) Date of Hearing 10.06.2025 Date of Pronouncement 16.06.2025 आदेश / O…

MAHANSARIA ENTERPRISES PVT LTD,MUMBAI vs. PR. CIT, MUMBAI-5, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner Of Limited, Income Tax (Pcit), 301-304, 3Rd Floor, Vs. Room No. 515, 5Th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 Pan : Aaacy1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, Cit-Dr Date Of Hearing : 14-05-2025 Date Of Pronouncement : 11-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax, Mumbai-5 [„Ld.Pcit‟] U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Dated 17-03-2025, Pertaining To Assessment Year (Ay) 2020-21, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner of Limited, Income Tax (PCIT), 301-304, 3rd Floor, vs. Room No. 515, 5th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 PAN : AAACY1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, CIT-DR Date of Hear…