Agilent Technologies (International) (P.) Ltd. v. ACIT

BHARAT SERUMS AND VACCINES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 15(1)(2), MUMBAI

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarbharat Serums & V/S. Deputy Commissioner Of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3Rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

…IN THE INCOME-TAX APPELLATE TRIBUNAL”B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Bharat Serums and v/s. Deputy Commissioner of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACB2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Manoj Mundra,AR Respondent by : Shri Leyaqat Ali Aafaqui (Sr.DR) Date of Hearing 01.10.2025 Date of Pronouncement 18.11.2025 आदेश / O R D E…

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…

TOWNSHIP REAL ESTATE DEVELOPERS PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUMBAI

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankartownship Real Estate V/S. Principal Commissioner Of Developers Private Limited, बनाम Income Tax– 6, Room No. C-62, Vibgyor Tower, Bandra 501, 5Th Floor, Aaykar Kurla Complex, Bandra - East, Bhawan, Maharishi Karve Mumbai –400 051, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct7356E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Township Real Estate v/s. Principal Commissioner of Developers Private Limited, बनाम Income Tax– 6, Room No. C-62, Vibgyor Tower, Bandra 501, 5th Floor, Aaykar Kurla Complex, Bandra - East, Bhawan, Maharishi Karve Mumbai –400 051, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCT7356E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Nishith Khatri, AR Respondent by : Shri Ritesh Misra, (CIT-DR) Date of Heari…

VAL ORGANICS PVT LTD,MUMBAI vs. DY COMM. OF INCOMET TAX CIRCLE-4(3)(1), MUMBAI

In the result, appeal of the assessee stands allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Val Organics Pvt. Ltd. Dy. Commissioner Of Income 4401, Kohinoor Square, B-Wing, Tax, Circle 4(3)(1), Mumbai. N.C. Kelkar Marg, Opp: Shiv Sena Vs. Room No. 649, 6Th Floor, Bhavan, Dadar West, Aayakar Bhavan, Maharashi Mumbai- 400028 Karve Road, Mumbai- 400020 Pan No. Aaacv 4456 E Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2020-21 Val Organics Pvt. Ltd. Dy. Commissioner of Income 4401, Kohinoor Square, B-wing, Tax, Circle 4(3)(1), Mumbai. N.C. Kelkar Marg, Opp: Shiv Sena Vs. Room No. 649, 6th Floor, Bhavan, Dadar West, Aayakar Bhavan, Maharashi Mumbai- 400028 Karve Road, Mumbai- 400020 PAN NO. AAACV 4456 E Appellant Respondent Assessee by : Mr. Shekhar Gupta Revenue by : Mr. Vivek Perampurna, CIT-DR Date of Hearing : 08/07/2025 Date of pronouncement : 25/08/2025…

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

…आयकरअपील"यअ"धकरण"यायपीठमुंबईम"। IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर 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 ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-6, Mumbai ……""यथ" / Respondent Assessee by : Shri Malav P. Sheth, CA Revenue by : Shri Ritesh Mishra, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 18.08.2025 घोषणा…

RAVI DYEWARE COMPANY PRIVATE LIMITED,NARIMAN POINT, MUMBAI, MAHARASHTRA vs. DCIT- 3(3)(1), MUMBAI, AAYAKAR BHAWAN,MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Girish Agrawalravi Dyeware Co. Pvt Ltd., Vs. Dcit – 3(3)(1) 121 Atlanta, Vs Marg Aayakar Bhavan Nariman Point, Mumbai – Mumbai. 400021. Pan/Gir No. Aaacr4665F (Applicant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Ravi Dyeware Co. Pvt Ltd., Vs. DCIT – 3(3)(1) 121 Atlanta, VS Marg Aayakar Bhavan Nariman Point, Mumbai – Mumbai. 400021. PAN/GIR No. AAACR4665F (Applicant) (Respondent) Assessee by Shri Prateek Jain Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 15.07.2025 Date of Pronouncement 06.08.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dt. 13.03.2025 passed u/s 263 of the Inco…

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…

NIRMAL BANG SECURITIES PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI 4, MUMBAI

The appeal of the appellant is dismissed

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Nirmal Bang Securities P. Ltd. Pcit B-2, Marathon Innova, Aayakar Bhavan Ganpatrao Kadam Marg Vs. M.K. Road Opp. Peninsula Corporate Churchgate Lower Parel West Mumbai-400 020. Mumbai-400 013. Pan : Aaacn7369I Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) Nirmal Bang Securities P. Ltd. PCIT B-2, Marathon Innova, Aayakar Bhavan Ganpatrao Kadam Marg Vs. M.K. Road Opp. Peninsula Corporate Churchgate Lower Parel West Mumbai-400 020. Mumbai-400 013. PAN : AAACN7369I Appellant Respondent : Shri Anant N. Pai Assessee by : Shri Leyaqat Ali Aafaqui Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 25/07/2025 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant company took the following gro…

STRATA GEOSYSTEMS (INDIA) PRIVATE LIMITED ,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX -8, MUMBAI

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Strata Geosystems (India) P. Ltd. Pcit Plot No. A-15/16, Sabnam 6Th Floor House, Central Cross Road B Vs. Aayakar Bhavan Midc, Andheri East M.K. Road Mumbai-400 093. Mumbai-400 020. Pan : Aaics3717K Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) Strata Geosystems (India) P. Ltd. PCIT Plot No. A-15/16, Sabnam 6th Floor House, Central Cross Road B Vs. Aayakar Bhavan MIDC, Andheri East M.K. Road Mumbai-400 093. Mumbai-400 020. PAN : AAICS3717K Appellant Respondent Assessee by : Shri Prakash Jotwani Revenue by : Shri Leyaqat Ali Aafaqui Date of Hearing : 08/07/2025 Date of pronouncement : 25/07/2025 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant company challenged the Revision Order…

JASHAN JEWELS PRIVATE LIMITED ,MUMBAI vs. PCIT -5, MUMBAI

In the result, the appeal of the assessee is stands allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jashan Jewels Pvt. Ltd., Pcit, Mumbai-5, 301-B Aman Chambers Room No. 515, 5Th Floor, Aayakar Premises Co. Soc. Ltd., Mama Vs. Bhavan, Maharshi Karve Road, Paramand Marg, Opera House, Mumbai-400020. Girgaon, Mumbai-400 004. Pan No. Aabcj 7040 D Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2020-21 Jashan Jewels Pvt. Ltd., PCIT, Mumbai-5, 301-B Aman Chambers Room No. 515, 5th floor, Aayakar Premises Co. Soc. Ltd., Mama Vs. Bhavan, Maharshi Karve Road, Paramand Marg, Opera House, Mumbai-400020. Girgaon, Mumbai-400 004. PAN NO. AABCJ 7040 D Appellant Respondent Assessee by : Mr. Ishraq Contractor : Mr. Vivek Perampurna, CIT-DR Revenue by Date of Hearing : 10/07/2025 : 17/07/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM T…

JEEVANDEEP EDUMEDIA PRIVATE LIMITED,MUMBAI vs. PRINCIPLE CIT-6, MUMBAI

In the result, the a In the result, the appeal of the assessee is stands allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. Cit-6, 1St Floor, Sun Paradise Business 501,5Th Floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. Pan No. Aabcj 0180 G Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2020-21 Jeevandeep Edumedia Pvt. Ltd., Pr. CIT-6, 1st floor, Sun Paradise Business 501,5th floor, Aayakar Bhavan, Plaza, Senapati Bapat Marg, Vs. Maharishi Karve Road, Lower Parel (West), Mumbai-400020. Mumbai-400013. PAN NO. AABCJ 0180 G Appellant Respondent : Mr. Sanjay Parikh Assessee by : Mr. Vivek Perampurna, CIT-DR Revenue by : 09/07/2025 Date of Hearing Date of pronouncement : 17/07/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the…

ADITYA BIRLA FINANCE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX - 2(1)(1), MUMBAI

In the result, the appeal is partly allowed

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH,\nMUMBAI\nBEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.4821/MUM/2024\n(A.Y. 2017-18)\nAditya Birla Finance Limited v/s. Assistant Commissioner of\nLimited, Tower 1, 18th Floor, बनाम Income Tax, Circle\nOne World Center, 841, 2(1)(1), Aayakar Bhavan,\nSenapati Bapat Marg, Mumbai Mumbai 400 020,\n400 013, Maharashtra Maharashtra\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCB5769M\nAppellant/अपीलार्थी .. Respondent/प्रतिवादी\nAppellant by : Shri Yogesh Thar & Ms. S.Jayaram, ARs\nRespondent by : Shri R…

THE RUBY MILLS LIMITED,MUMBAI vs. PCIT (CENTRAL) - 8, MUMBAI

In the result, appeals of the revenue are dismissed

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) The Ruby Mills Limited Pr. Commissioner Of Income Tax 11Th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [Pan No. Aaact0220G] 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) The Ruby Mills Limited Pr. Commissioner of Income Tax 11th Floor, Ruby House A, Vs (Central)-5, Aayakar Bhawan, J.K. Sawant Marg, Dadar West, Mumbai-400020. Mumbai – 400028. [PAN No. AAACT0220G] Appellant / Assessee Respondent / Revenue Assessee by Ms. Simran Dhawan & Ravi Ganatra Advocates Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 30.04.2025 Date of hearing 26.06.2025 Date of pronouncement 27.06.2025 Order under section…

RAJ SHIPPING AGENCIES LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -5, MUMBAI

In the result, appeals of the revenue are dismissed

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Raj Shipping Agencies Limited Pr. Commissioner Of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, Aayakarbhawan, Mumbai – 400023. Mumbai-400020. [Pan No. Aaacr3051R] 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) Raj Shipping Agencies Limited Pr. Commissioner of Income Tax- Banaji Mansion, 17 Banaji Street Fort, Vs 5, AayakarBhawan, Mumbai – 400023. Mumbai-400020. [PAN No. AAACR3051R] Appellant / Assessee Respondent / Revenue Assessee by Shri Nitish Joshi, Advocate / (AR) Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 25.04.2025 Date of hearing 25.06.2025 Date of pronouncement 25.06.2025 Order under section 254(1) of Income Tax Act PE…

NTT GLOBAL NETWORKS PRIVATE LIMITED ,MUMBAI vs. PCIT -6, MUMBAI

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

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM NTT Global Networks Private PCIT, Mumbai – 5 Limited 11th Floor, B4/B5, Nirlon Knowledge Vs. Park, Off Western Express Highway, Goregaon (East), Mumbai – 400063. PAN/GIR No. AABCV8201E (Appellant) : (Respondent) Assessee by : Shri Bhadresh Doshi Respondent by : Shri Leyaqat Ali Aafaqui, SR AR Date of Hearing : 18.06.2025 Date of Pronouncement : 23.06.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Principal Commissioner…

POLYNOVA INDUSTRIES LIMITED,MUMBAI vs. DCIT 14(1)(1), MUMBAI

In the result, the appeal of the assessee stands allowed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2020-21 Polynova Industries Limited Dcit 14(1)(1) 159, Cst Road, Kalina, Aayakar Bhavan,4Th Floor, Santacruz East, Vs. Mumbai- 400001 Mumbai- 400098 Pan No. Aabcl 0864 D Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2020-21 Polynova Industries Limited DCIT 14(1)(1) 159, CST Road, Kalina, Aayakar Bhavan,4th Floor, Santacruz East, Vs. Mumbai- 400001 Mumbai- 400098 PAN NO. AABCL 0864 D Appellant Respondent Assessee by : Mr. Rajan Vora & Ms. Palak Mehta Revenue by : Mr. R. A. Dhyani, CIT-DR Date of Hearing : 11/06/2025 Date of pronouncement : 19/06/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against the revision order dated 22…

SIDDHARTH COLORCHEM PRIVATE LIMITED,NARIMAN POINT, MUMBAI, MAHARASHTRA vs. DCIT 3(3)(1), MUMBAI, AAYAKAR BHAWAN,MUMBAI

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2020-21 Siddharth Colorchem Pvt. Ltd., Dcit 3(3)(1), 121 Atanta, Nariman Point, Aayakar Bhavan, Mumbai-400021. Vs. Mumbai-400020. Pan No. Aabcs 7709 L Appellant Respondent Assessee By : Mr. Prateek Jain Revenue By : Mr. R.A. Dhyani, Cit-Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2020-21 Siddharth Colorchem Pvt. Ltd., DCIT 3(3)(1), 121 Atanta, Nariman Point, Aayakar Bhavan, Mumbai-400021. Vs. Mumbai-400020. PAN NO. AABCS 7709 L Appellant Respondent Assessee by : Mr. Prateek Jain Revenue by : Mr. R.A. Dhyani, CIT-DR Date of Hearing : 05/06/2025 Date of pronouncement : 17/06/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against revision order dated 13.03.2025 passed by the Ld. Principal Co…

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…

PATEL ENGINEERING LIMITED ,MUMBAI vs. DCIT CC-3(4), MUMBAI

In the result, appeals of the Revenue are dismissed, except for one ground no

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 ITA No.3063/Mum/2024 (Assessment Year: 2017-18) & Assistant Vs. Patel Engineering Limited Commissioner of Patel Estate Off. S.V.Road Income Tax (TDS)2(1) Jogeshwari West / DCIT (CC) 3(4) Maharashtra-400 102 Mumbai PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2802/Mum/2024 (Assessment Year :2018-19) Patel Engineering Limited Vs. Assistant Patel Estate Commissioner of Off. S.V.Road Income Tax Jogeshwari West (TDS)2(1) /DCIT Maharashtra-400102 (CC)-3(4) Mumbai PAN/GI…

ACIT-3(3)(1), MUMBAI, MUMBAI vs. SIKKA PORTS AND TERMINALS LIMITED, MUMBAI

Accordingly the grounds raised by the revenue contending these two issues are dismissed

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3047/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 3755/Mum/2023 (Assessment Year: 2020-21) ACIT-3(3)(1), Sikka Ports and Terminals Ltd. 3rd Floor, Maker Chambers IV, Room No. 522, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. 222, Nariman Point, Mumbai-400021. PAN: AABCR3878B Appellant) : Respondent) Appellant /Assessee by : Shri Nimesh Vora & Moksha Mehta, AR Revenue / Respondent by : Shri Dr. Kishor Dhule, CIT-DR Date of Hearing : 12.12.2024 Date of Pronouncement : 30.12.2024 O R D E R Per Padma…