Urmila M Gala, Mumbai vs. DCIT Cen Cir 12, Mumbai
In the result, appeal of the assessee is allowed
ITA 905/MUM/2016[2004-05]Status: DisposedITAT Mumbai01 Mar 2018AY 2004-05
Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./905/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2004-05 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./906/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2005-06 वष" आयकर अपील सं./I.T.A./4681/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year:2006-07 वष" Smt. Urmila M. Gala Dcit, Central Circle-12 93, Dadiseth Agiary Lane Mumbai. Vs. Kalbadevi, Mumbai-400 002. Pan:Aafpg 3176 J (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Abhijit Patankar-Dr अपीलाथ" क" ओर से /Assessee By: Shri Hari S. Raheja सुनवाई क" तारीख / Date Of Hearing: 14/12/2017 घोषणा क" तारीख / Date Of Pronouncement: 01.03.2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra, Am- अनुसार Challenging The Orders Of The Cit(A)- 48,Mumbai,The Assessee Has Filed The Appeals For The Above Mentioned Assessment Years (Ay.S).The Assessee,An Individual, Derives Income From Salary, Business/Profession & Other Sources.The Details Of The Date Of Filing Of Return Of Income,Returned Income, Income Assessed, Etc. Are Tabulated Below:- Ay. Roi Filed On Returned Income Assessment Dt. Assessed Income Cit(A)Order Dt 2004-05 30.03.2011 Rs.8,29,210/- 20.03.2013 (Rs.1.16 Crores) 23/12/2015 2005-06 30.03.2011 Rs.9,52,770/- 20.03.2013 (Rs.38.36 Lakhs) 24/12/2015 2006-07 30.03.2011 Rs.7,85,840/- 20.3.2013 (Rs.10.77 Lakhs) 25/04/2016
For Appellant: Shri Hari S. RahejaFor Respondent: Shri Abhijit Patankar-DR
Section 132Section 132(1)Section 144Section 145Section 68
…ence which shows that assessee has undisclosed income and AO has accepted the return filed by the assessee. We find that the similar issue had come up before ITAT and the Special Bench of the ITAT in the case of All Cargo Global Logistics Ltd. vs. DCIT [2012] 18 ITR (Trib) 106 has decided as under: “(i) In assessments that are abated, the AO retains the original jurisdiction as well as the jurisdiction conferred on him by s. 153A for which assessments shall be made for each of the 6 assessment years separately: (ii) In other cases, in addition to the income that has already been assessed, the assessment u/s 153A…