Atmaram Hathiwala vs. ITO (2010)(128 TTJ 36 (Ahd) (iv) Asst CIT v. Prabhat Oil Mills

BIREN MANNA,MUMBAI vs. ITO -WARD-23(1)(6), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant ()\Nand\Nshri Rahul Chaudhary ()\N\Nita No. 6373/Mum/2025\N Assessment Year: 2022-23\N\Nshri Biren Manna,\N5/7, Vithoba Lane, 4Th Floor,\Nroom No. 40, Vithalwadi,\Nkalbadevi,\Nmumbai-400 002.\Npan No. Aadpm 0809 N\Nappellant\Nassessee By\Nrevenue By\Nvs.\Nito Ward 23 Ward 23(1)(6),\Npirmal Chamber,\Nmumbai-400012.\Nrespondent\Nmr. Paras B. Jain\Nmr. Leyaqat Ali Aafaqui, Sr. Dr\Ndate Of Hearing\Ndate Of Pronouncement\N:\N:\N01/12/2025\N22/12/2025\N\Norder\Nper Om Prakash Kant, Am\N\Nthis Appeal By The Assessee Is Directed Against Order Dated\N03.09.2025 Passed By The Ld. Commissioner Of Income-Tax\N(Appeals) – National Faceless Appeal Centre, Delhi [In Short ‘The Ld.\Ncit(A)'] For Assessment Year 2022-23, Raising Following Grounds:\N\N1. Void Order\N1.

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “B” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAHUL CHAUDHARY (JUDICIAL MEMBER)\n\nITA No. 6373/MUM/2025\n Assessment Year: 2022-23\n\nShri Biren Manna,\n5/7, Vithoba Lane, 4th floor,\nRoom No. 40, Vithalwadi,\nKalbadevi,\nMumbai-400 002.\nPAN NO. AADPM 0809 N\nAppellant\nAssessee by\nRevenue by\nVs.\nITO Ward 23 Ward 23(1)(6),\nPirmal Chamber,\nMumbai-400012.\nRespondent\nMr. Paras B. Jain\nMr. Leyaqat Ali Aafaqui, Sr. DR\nDate of Hearing\nDate of pronouncement\n:\n:\n01/12/2025\n22/12/2025\n\nORDER\nPER OM PRAKASH KAN…

DCIT-CC-6(1), MUMBAI, BKC, MUMBAI vs. RUCHA CONSULTANCY LLP, PUNE

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2358/Mum/2025-AY 2018-19 ITA No. 2359/Mum/2025-AY 2022-23 Rucha Consultancy LLP, Vs. ACIT, Circle –6(1), 103 / 104, 1st Floor, Room No. 1905, Ramsukh House, Shivaji 19th Floor, Air India Nagar, Near Sancheti Building, Nariman Hospital, Pune-411005. Point, Mumbai-400021. PAN/GIR No. AARFR5880Q (Appellant) (Respondent) ITA No. 2488/Mum/2025-AY 2016-17 ITA No. 2487/Mum/2025-AY 2017-18 ITA No. 2721/Mum/2025-AY 2018-19 ITA No. 2759/Mum/2025-AY 2019-20 ITA No. 27…

ACIT CC-6(1), MUMBAI, BKC, MUMBAI vs. VINAYKUMAR SUDHAKAR DESHPANDE, SOLAPUR, MAHARASHTRA

In the result, the ground of appeal and consequently, the appeal filed by the Revenue are dismissed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassistant Commissioner Of V/S. Vinaykumar Sudhakar Income Tax, Central Circle- 6(1) बनाम Deshpande Room No. 445, 4Th Floor, 528, Deshpande Lane, Bandra Kurla Complex, Bandra Near Bank Sangola, (East), Mumbai – 400 051, Solapur – 413 307, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Abcpd0198H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

…IN THE INCOME-TAX APPELLATE TRIBUNAL”F” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assistant Commissioner of v/s. Vinaykumar Sudhakar Income Tax, Central Circle- 6(1) बनाम Deshpande Room No. 445, 4th Floor, 528, Deshpande Lane, Bandra Kurla Complex, Bandra Near Bank Sangola, (East), Mumbai – 400 051, Solapur – 413 307, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ABCPD0198H Appellant/अपीलार्थी .. Respondent/प्रतिवादी Assessee by : Shri Satyaprakash Singh,AR Revenue by : Shri Leyaqat Ali Aafaqui, (Sr. DR) Date of Hearing 22.08.…

ACIT CC -6(1), MUMBAI, BKC, MUMBAI vs. RUCHA CONSULTANCY LLP, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent M/s. Rucha Consultancy LLP, DCIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 4th Floor, 4996/Mum/2024 2021-22 Shivaji Nagar, Kautilya Bhavan, Near Sancheti BKC, Hospital, Mumbai-400051. Pune-411005. PAN : AARFR5880Q M/s. Rucha Consultancy LLP, ACIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 5706/Mum/2024 2021-22 4th Floor, Shivaji Nagar, BKC, Near Sancheti Mumbai-400051. Hospital, Pune-411005. PAN : AARF…

RUCHA CONSULTANCY LLP,PUNE vs. DCIT CC 6(1), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent M/s. Rucha Consultancy LLP, DCIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 4th Floor, 4996/Mum/2024 2021-22 Shivaji Nagar, Kautilya Bhavan, Near Sancheti BKC, Hospital, Mumbai-400051. Pune-411005. PAN : AARFR5880Q M/s. Rucha Consultancy LLP, ACIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 5706/Mum/2024 2021-22 4th Floor, Shivaji Nagar, BKC, Near Sancheti Mumbai-400051. Hospital, Pune-411005. PAN : AARF…

DCIT CC - 6(1), MUMBAI vs. SHRI NARESH BHAVANJI CHHEDA, MUMBAI

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 2607/Mum/2024 2021-22 Naresh Bhavanji Chheda, 103, Pranav Residency, Plot No. 302, Bhimani Street, Matunga, Mumbai PAN : ADPPC4365E Asst. Commissioner of Income Tax, Central Circle-6(1), 19th Floor, Air India Building, Nariman Point, Mumbai 2999/Mum/2024 2021-22 Dy. Commissioner of Income Tax, Central Circle-6(1), 19th Floor, Air India Building, Nariman Point, Mumbai Naresh Bhavanji Chheda, 302, 1st Floor, Pranav Residency, Bhiman…

NARESH BHAVANJI CHHEDA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(1), MUMBAI

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Asst. Commissioner of Naresh Bhavanji Chheda, Income Tax, 103, Pranav Residency, Central Circle-6(1), Plot No. 302, 2607/Mum/2024 2021-22 19th Floor, Bhimani Street, Air India Building, Matunga, Nariman Point, Mumbai Mumbai PAN : ADPPC4365E Naresh Bhavanji Dy. Commissioner of Chheda, Income Tax, 302, 1st Floor, Central Circle-6(1), Pranav Residency, 2999/Mum/2024 2021-22 19th Floor, Bhimani Estate, Air India Building, Opp: Napoo…