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 () & Shri Rahul Chaudhary ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 6373/MUM/2025 Assessment Year: 2022-23 Shri Biren Manna, 5/7, Vithoba Lane, 4th floor, Room No. 40, Vithalwadi, Kalbadevi, Mumbai-400 002. PAN NO. AADPM 0809 N Appellant Assessee by Revenue by Vs. ITO Ward 23 Ward 23(1)(6), Pirmal Chamber, Mumbai-400012. Respondent Mr. Paras B. Jain Mr. Leyaqat Ali Aafaqui, Sr. DR Date of Hearing Date of pronouncement : : 01/12/2025 22/12/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed again…

DCIT-CC-6(1), Mumbai, Bkc 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 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 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

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…