Asst. CIT v. Anima Investment Ltd. (73 ITD 125)

Thomas Muthoot, Erankulam vs. DCIT, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 888/COCH/2023[2017-18]Status: DisposedITAT Cochin23 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &

…f salutary principal of law that order of the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gu…

Thomas Muthoot, Ernakulam vs. DCIT/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 887/COCH/2023[2016-17]Status: DisposedITAT Cochin23 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &

Section 143(3)Section 14A

…f salutary principal of law that order of the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gu…

Thomas Muthoot, Ernakulam vs. DCIT/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 886/COCH/2023[2015-16]Status: DisposedITAT Cochin23 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &

Section 143(3)Section 14A

…f salutary principal of law that order of the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gu…

Thomas Muthoot, Trivandrum vs. DCIT, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 885/COCH/2023[2014-15]Status: DisposedITAT Cochin23 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &

Section 143(3)Section 14A

…f salutary principal of law that order of the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gu…

Thomas Muthoot, Ernakulam vs. DCIT, Circle 1, Thiruvalla

In the result, the appeal filed by the assessee stands dismissed

ITA 884/COCH/2023[2013-14]Status: DisposedITAT Cochin23 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &

Section 143(3)Section 14A

…f salutary principal of law that order of the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gu…

Thomas Muthoot, Ernakulam vs. DCIT, Thiruvalla

In the result, the appeal filed by the assessee stands dismissed

ITA 883/COCH/2023[2012-13]Status: DisposedITAT Cochin23 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &

Section 143(3)Section 14A

…f salutary principal of law that order of the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gu…

Thomas Muthoot, Ernakulam vs. Joint Commissioner of Income Tax, Thiruvalla Range, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 882/COCH/2023[2011-12]Status: DisposedITAT Cochin23 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &

Section 143(3)Section 14A

…f salutary principal of law that order of the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) ii. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gu…

M J Associates, Palakkad vs. ACIT, Circle-1, Palakkad

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

ITA 785/COCH/2024[2013-14]Status: DisposedITAT Cochin19 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Sriram A.S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 143(3)

…nnot be accepted in view of the fact that the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authoriti in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) iⅱ. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.)…

M J Associates, Palakkad vs. ACIT, Circle-1, Palakkad

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

ITA 784/COCH/2024[2012-13]Status: DisposedITAT Cochin19 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Sriram A.S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 143(3)

…nnot be accepted in view of the fact that the order of remand cannot be made to patch up the weak points in the case to either party to the litigation. Reliance can be placed on the following decision of the ITAT: i. Asst. CIT v. Anima Investment Ltd. (2000) 73 ITD 125 (Delhi); ii. Asst. CIT v. Arunodoi Apartments (P.) Ltd. (2002) 123 Taxman 48 (Gau.) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authoriti in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT ((2001) 251 ITR 541) (Guj.) iⅱ. CIT v. Harikishan Jethalal Patel (1987) 168 ITR 472 (Gui.)…

Dr. Bhim Rao Ambedkar Mahasang Haryana, Faridabad vs. CIT (Exemptions), Chandigarh/Faridabad

In the result, both the appeals are partly allowed for statistical purposes

ITA 3196/DEL/2023[NA]Status: DisposedITAT Delhi08 Apr 2025

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

For Appellant: Shri Vishal Kalra, Adv. & ShriFor Respondent: Ms. Neeju Gupta, Sr. DR

Section 250Section 92C

…the Ld. AO has not challenged the genuineness of expenses, disallowances cannot be made are: a. ACIT v. Oxigen Services India Pvt. Ltd. – ITA No.5467/Del/2016; b. Widex India Pvt. Ltd. v. DCIT : ITA No.60/Del/2011; c. ACIT vs. Anima Investment Ltd. – [2000] 73 ITD 125 (Del.)™; d. Smt. Neena Syal v. ACIT: [1999] 70 ITD 62 (Chd.). 12.16 Learned Authorised Representative for the appellant/assessee submitted that ground nos. 15 and 15.1 are regarding upholding of disallowance of Rs.8,82,612/-. Ld. Assessing Officer/CIT(A) has erred in upholding the disallowance of INR 8,82,612/- made by the Ld. AO being communicat…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 373/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Sept 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR

Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…Tata Global Beverages Ltd.} AYs: 2014-15 & 2015-16 Dy. CIT v. Mahi Valley Hotels & Resorts [2006] 287 ITR 360 (Guj.) Reference is also drawn to the decision of Hon'ble Delhi Tribunal (Third Member) Bench in the case of ACIT vs. Anima Investment Ltd. [2000] 73 ITD 125 (Delhi) (TM) [18-01-2000] wherein it was discussed whether the AO should be given a second opportunity by setting aside matters, wherein the Third Member Bench held as under- "The powers of the Tribunal in the matter of setting aside an assessment are large and wide, but these cannot be exercised to allow the AO an opportunity to patch up the weak…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR

Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…Tata Global Beverages Ltd.} AYs: 2014-15 & 2015-16 Dy. CIT v. Mahi Valley Hotels & Resorts [2006] 287 ITR 360 (Guj.) Reference is also drawn to the decision of Hon'ble Delhi Tribunal (Third Member) Bench in the case of ACIT vs. Anima Investment Ltd. [2000] 73 ITD 125 (Delhi) (TM) [18-01-2000] wherein it was discussed whether the AO should be given a second opportunity by setting aside matters, wherein the Third Member Bench held as under- "The powers of the Tribunal in the matter of setting aside an assessment are large and wide, but these cannot be exercised to allow the AO an opportunity to patch up the weak…

Rewin Ceramics Pvt Ltd, New Delhi vs. ITO Ward - 21(3), New Delhi

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

ITA 4580/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jul 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER M/s Rewin Ceramic Pvt. Income Tax Officer Ltd. Ward-21(3) A-410, Ansal Chamber-I Vs. New Delhi Bhikaji Cama Place New Delhi PAN:AADCK5934F (Appellant) (Respondent) Assessee by Shri Salil Agarwal, Adv. , Shri Shailesh Gupta, CA & Sh. Madhur Agarwal, Adv. Respondent by Shri Vivek Vardhan, Sr. DR Date of Hearing 21/05/2024 Date of Pronouncement 18/07/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of L…

Mohammed Khalid Masud, Kolkata vs. ACIT, Cir-33, Kolkata.

In the result, the appeal of the assessee stands allowed

ITA 171/KOL/2024[2017-18]Status: DisposedITAT Kolkata21 May 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.171/Kol/2024 (Assessment Year: 2017-18) Mohammed Khalid Masud……..…..……............…...……………....Appellant 70, Karaya Road, Circus Row Kolkata - 700019. [Pan:Afapm6677G] Vs. Acit, Circle-33, Kolkata…...............................................…..…..... Respondent Appearances By: Shri Abhishak Bansal, Ca Appeared On Behalf Of The Appellant. Shri Divakar Chakraborty, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 15, 2024 Date Of Pronouncing The Order : May 21 , 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.11.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Appeal Is Time Barred By 389 Days. A Separate Application For Condonation Of Delay Has Been Filed, Which Is Further Supported By An Affidavit Of The Petitioner Namely Mohammed Khalid Masud. Considering The Submissions Made In The Affidavit, The Delay In Filing The Appeal Is Hereby Condoned.

Section 250Section 50CSection 50C(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.171/Kol/2024 (Assessment Year: 2017-18) Mohammed Khalid Masud……..…..……............…...……………....Appellant 70, Karaya Road, Circus Row Kolkata - 700019. [PAN:AFAPM6677G] vs. ACIT, Circle-33, Kolkata…...............................................…..…..... Respondent Appearances by: Shri Abhishak Bansal, CA appeared on behalf of the appellant. Shri Divakar Chakraborty, Addl. CIT-DR, appeared on behalf of the Respondent. Dat…

Karmyogi Shankarraoji Patil Ssk Ltd., Pune vs. The Deputy Commissioner of Income Tax, Circle-7, Pune

ITA 412/PUN/2023[2012-13]Status: DisposedITAT Pune06 Jul 2023AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 411 & 412/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 & 2012-13 Karmyogi Shankarraoji Patil Ssk Ltd., A/P. Mahatmaphulenagar, Bijwadi, Tal. Indapur, Dist. - Pune Pin – 413106 Pan: Aaaai0225N . . . . . . . अपीलार्थी / Appellant

For Appellant: Shri Hanmant D DhavleFor Respondent: Shri Keyur Patel

Section 143(3)Section 144Section 250

…on to VSI etc. It is settled principle of law that the assessee-company cannot be given a second innings to make good its case and we find that same our view has been concurred by Co- ordinate benches in the case of ‘ACIT Vs Anima Investment Ltd.’ reported in 73 ITD 125 (Delhi) (TM) and in ‘ACIT Vs Arunodoi Apartments (P.) Ltd.’ reported in 123 Taxman 48 (Gauhati). 11. In the light of aforestated discussion we find no cogent reasons to deviate in the present case by remanding these matters second time (effectively third time) for the benefit of party seeking it to fill-up gaps in the light of ratio laid down by…

Karmyogi Shankarraoji Patil Ssk Ltd., Pune vs. The Deputy Commissioner of Income Tax, Circle-7, Pune

ITA 411/PUN/2023[2009-10]Status: DisposedITAT Pune06 Jul 2023AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 411 & 412/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 & 2012-13 Karmyogi Shankarraoji Patil Ssk Ltd., A/P. Mahatmaphulenagar, Bijwadi, Tal. Indapur, Dist. - Pune Pin – 413106 Pan: Aaaai0225N . . . . . . . अपीलार्थी / Appellant

For Appellant: Shri Hanmant D DhavleFor Respondent: Shri Keyur Patel

Section 143(3)Section 144Section 250

…on to VSI etc. It is settled principle of law that the assessee-company cannot be given a second innings to make good its case and we find that same our view has been concurred by Co- ordinate benches in the case of ‘ACIT Vs Anima Investment Ltd.’ reported in 73 ITD 125 (Delhi) (TM) and in ‘ACIT Vs Arunodoi Apartments (P.) Ltd.’ reported in 123 Taxman 48 (Gauhati). 11. In the light of aforestated discussion we find no cogent reasons to deviate in the present case by remanding these matters second time (effectively third time) for the benefit of party seeking it to fill-up gaps in the light of ratio laid down by…

Nuovo Pignone International Srl, Gurgaon vs. DCIT, Circle-2(2)(2), Delhi

In the result, appeal is allowed as indicated above

ITA 999/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Jun 2023AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2018-19 Nuovo Pignone International Versus Dcit, Circle 2(2)(2), Srl, 6Th Floor, Building No. 7A, International Taxation, Standard Chartered Building, New Delhi Dlf Cyber City, Phase-Iii, Gurgaon. Pan: Aabcg3212A (Appellant) (Respondent)

For Appellant: Sh. Sachit Jolly, Advocate &For Respondent: Sh. Virendra Singh, Sr. DR

Section 133ASection 143(3)Section 144C(13)

…of PE remained un-rebutted both by the Assessing Officer and learned DRP. In support of such contention, learned counsel relied upon following decisions : (i). CIT vs. Kamdhenu Steel & Alloys Ltd., 361 ITR 220 (Delhi); (ii). ACIT vs. Anima Investment Ltd., 73 ITD 125(TM)(Del); (iii). CIT vs. Harikishan Jethalal Patel, 168 ITR 4721(Guj) (iv). Rajesh Babubhai Damania vs. ITO, 251 ITR 541 (Guj); (v). Mahindra & Mahindra Ltd., 122 TTJ 577(SB)(Mum). 9. Strongly relying upon the observations of the Assessing Officer and learned DRP, learned Departmental Representative submitted, the issue relating to existence of…

Ninaidevi Shikshan Prasarak Mandal, Sangli vs. Income-Tax Officer, (Exemption), Ward, Kolhapur

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

ITA 1787/PUN/2019[2016-17]Status: DisposedITAT Pune24 Jun 2021AY 2016-17

For Appellant: Shri B. C. MalakarFor Respondent: Shri S. P. Walimbe

Section 115BSection 12ASection 2(24)(iia)

…ness of the donations received. It is settled principle of law that the assessee-company cannot be given a second innings to make good its case. Reliance can be placed on the following decisions of the Tribunal :- i. Asstt. CIT v. Anima Investment Ltd.[2000] 73 ITD 125 (Delhi) (TM); ii. Asstt. CIT v. Arunodoi Apartments (P.) Ltd. [2002] 123 Taxman 48 (Gauhati) The Courts have held that appeals are not to be decided for giving 'one more innings' to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania v. CIT[2001] 251 ITR 541/[2002] 122 Taxman 614 (Guj.) ii. CIT v. Harikishan Jethalal…

Shri Mohd. Ilyas Ansari, Mumbai vs. Income Tax Officer 23(2)(3), Mumbai

In the result, appeal of the assessee is allowed as indicated above

ITA 6174/MUM/2017[2014-15]Status: DisposedITAT Mumbai06 Nov 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleshri Mohd. Ilyas Ansari V. Income Tax Officer - 23(2)(3) Room No. 22, 1St Floor Room No. 110 Building No. 41, Bootwala Manzil Matru Mandir, Tardev Road Navpada, Bandra(E) Mumbai – 400 007 Mumbai - 400051 Pan: Aexpa7459N (Appellant) (Respondent)

For Appellant: Shri Hariom TulsyanFor Respondent: Ms. Kavita P. Kaushik

Section 56(2)Section 56(2)(vii)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI (THROUGH VIRTUAL COURT) BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Shri Mohd. Ilyas Ansari v. Income Tax Officer - 23(2)(3) Room No. 22, 1st Floor Room No. 110 Building No. 41, Bootwala Manzil Matru Mandir, Tardev Road Navpada, Bandra(E) Mumbai – 400 007 Mumbai - 400051 PAN: AEXPA7459N (Appellant) (Respondent) Assessee by : Shri Hariom Tulsyan Department by : Ms. Kavita P. Kaushik Date of Hearing : 21.10.2020 Date of Pronouncement : 06.11.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is…

M/S. Jindal Dyechem Industries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal filed by the assessee is allowed

ITA 5413/DEL/2010[2006-07]Status: DisposedITAT Delhi31 Oct 2019AY 2006-07

Bench: Sh. R. K. Pandaand. Ms. Suchitra Kambleassessment Year: 2006-07 M/S. Jindal Dyechem Vs. Dcit Industries Pvt. Ltd. 110, Circle – 4 (1) Babar Road, New Delhi New Delhi Pan No. Aaacj0719Q (Appellant) (Respondent)

Section 143Section 143(3)Section 92CSection 92C(3)

…me and no addition can be made. Relying on various decisions he submitted that the department cannot direct the assessee as to how to conduct its business. He also relied upon various decisions especially decisions reported in 1. 176 ITR 169 2. 358 ITR 295 3. 73 ITD 125 4. 230 CTR 601 5. 254 ITR 377 6. 280 RR 1 7. 371 ITR 118 8. 184 taxmann.com 352 7. The Ld. DR on the other hand heavily relied on the order of the AO, TPO and DRP. He submitted that the date of fixing cannot be taken as the date of transfer of right in the property. Only the date on which the property is transferred has to be taken. He accordingl…

Asst. CIT v. Anima Investment Ltd.

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Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

Rewin Ceramics Pvt Ltd, New Delhi vs. ITO Ward - 21(3), New Delhi

Mohammed Khalid Masud, Kolkata vs. ACIT, Cir-33, Kolkata.

Karmyogi Shankarraoji Patil Ssk Ltd., Pune vs. The Deputy Commissioner of Income Tax, Circle-7, Pune

Karmyogi Shankarraoji Patil Ssk Ltd., Pune vs. The Deputy Commissioner of Income Tax, Circle-7, Pune

Nuovo Pignone International Srl, Gurgaon vs. DCIT, Circle-2(2)(2), Delhi

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Shri Mohd. Ilyas Ansari, Mumbai vs. Income Tax Officer 23(2)(3), Mumbai

M/S. Jindal Dyechem Industries Pvt. Ltd., New Delhi vs. DCIT, New Delhi