ACIT v. Skylark

Conwood Realty P. Ltd., Mumbai vs. Dy CIT -Circle-12(1)(2), Mumbai

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () M/S Conwood Realty Pvt. Ltd. Dy. Cit, Circle-12(1)(2) Yashodham, D.B. House, Gen. Vs. Aayakar Bhavan, 2Nd Floor, A.K. Vaidya Marg, Goregaon M.K. Road, Mumbai 400020 (East), Mumbai – 400063 Pan No. Aadcc2501Q (Assessee) (Revenue) C.O. No. 55/Mum/2021 (Arising Out Of Ita No. 6447/Mum/2019) (Assessment Year: 2012-13) Acit, Circle-12(1)(2) M/S Conwood Realty Pvt. Ltd. R. No. 128D, 1St Floor, Aayakar Vs. Yashodham, D.B. House, Gen. Bhavan, Churchgate, A.K. Vaidya Marg, Goregaon Mumbai 400020 (East), Mumbai – 400063 Pan No. Aadcc2501Q (Revenue) (Assessee) Assessee By : Shri Prakash Jhunjhunwala, A.R Revenue By : Ms. Shreekala Pardeshi, D.R Date Of Hearing : 29/07/2021 Date Of Pronouncement : 26/10/2021

…ITA No.727/Mum/2021 & 6447/Mum/2019 & C.O. 55/M/2021 1 M/s Conwood Realty Pvt. Ltd. Vs. DCIT, Circle 12(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M/s Conwood Realty Pvt. Ltd. Dy. CIT, Circle-12(1)(2) Yashodham, D.B. House, Gen. Vs. Aayakar Bhavan, 2nd Floor, A.K. Vaidya Marg, Goregaon M.K. Road, Mumbai 400020 (East), Mumbai – 400063 PAN No. AADCC2501Q (Assessee) (Revenue) C.O. No. 55/Mum/2021 (Arising out of ITA No. 6447/Mum/2019) (Assessment Year: 2012-13) ACIT, Circle-12(1)(2) M/s Conwood Realty…

ITO 14(2)(2), Mumbai vs. Sea Sagar Construction Co., Mumbai

In the result appeal filed by Revenue in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3751/Mum/2014 (नििाारण वर्ा / Assessment Year: 2000-01) बिाम/ Ito 14(2)(2) M/S. Sea Sagar R.No. 304, 3 Rd Floor, Construction Company, Earnest House, Abhay House, 1St Floor, V. Nariman Point, 428, Kalbadevi Road, Mumbai- 400021 Mumbai 400002 स्थायी ऱेखा सं./ Pan: Aacfs2838L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. D.G Pansari Assessee By: Shri. Nitesh Joshi सुनवाई की तारीख /Date Of Hearing : 30.01.2019 घोषणा की तारीख /Date Of Pronouncement : 30.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue , Being Ita No. 3751/Mum/2014, Is Directed Against Appellate Order Dated 12.03.2014, Passed By Learned Commissioner Of Income Tax (Appeals)-25, Mumbai (Hereinafter Called “The Cit(A)”) Vide Cit(A)-25/It-204/14(2)(2)/11-12, For Assessment Year 2000-01, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 29.12.2011 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 254 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2000-01. This Is Second Round Of Litigation Before The Tribunal. 2. The Grounds Of Appeal Raised By Revenue In The Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called “The Tribunal”) Read As Under:-

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.3751/Mum/2014 (नििाारण वर्ा / Assessment Year: 2000-01) बिाम/ ITO 14(2)(2) M/s. Sea Sagar R.No. 304, 3 rd Floor, Construction Company, Earnest House, Abhay House, 1st Floor, v. Nariman Point, 428, Kalbadevi Road, Mumbai- 400021 Mumbai 400002 स्थायी ऱेखा सं./ PAN: AACFS2838L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. D.G Pansari Assessee by: Shri. Nitesh Joshi सुनवाई की तारीख /Date of…