BANK OF BARODA v. H.C.SHRIVASTAVA

Jyoti Harshad Mehta (Legal Heir of Late Harshad S. Mehta), Mumbai vs. Pr. CIT (C)- 2, Mumbai

In the result, appeal of the assessee is partly allowed

…efore, I hold that the impugned order passed by the Income-tax Officer is wholly without jurisdiction and the same is liable to be set aside and I hereby do so‖. 2.9 The Hon'ble Bombay High Court in the case of Bank of Baroda Vs. H.C. Shrivatsava and Another (256 ITR 385) has also dealt with the impugned issue and the relevant observations are extracted below: ―At this juncture, we cannot resist observing that the judgment delivered by the Income-tax Tribunal was very much binding on the Assessing Officer. The Assessing Officer was bound to follow the judgments in its true letter and spirit. It was necessary for…

Tata Aig General Insurance Company Ltd., Mumbai vs. Pr. CIT - 8, Mumbai

In the result, the appeal for A

Bench: Shri Pawan Singh & Shri G. Manjunathaita No.3371 & 3372/Mum/2019 (Assessment Years:2013-14 & 2014-15) Tata Aig General Insurance Vs. Pr.Cit-8, Room No. 611, Company Limited Aayakar Bhawan, 15Th Floor, Tower-A, Penisula M.K.Road, Business Park, G.K.Marg, Mumbai-400020. Lower Parel, Mumbai-400 013 Pan/Gir No.Aabct3518Q Appellant) .. Respondent) Assessee By Sh. F.V.Irani Senior Advocate With Miss Pratiksha Advocate & Sh Ashish Thakar Ca Revenue By Sh. Manjunatha Swamy Cit-Dr & Sh Micheal Jarald Sr Dr Date Of Hearing 31/01/2020 Date Of Pronouncement 05/02/2020 आदेश आदेश / O R D E R आदेश आदेश Per Pawan Singh(Jm): 1. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of The Principal Commissioner Of Income Tax (Pcit)–28, Mumbai, Passed Under Section 263, Dated 30/03/2019 For Ay 2013-14 & 2014-15. 2. In Both The Appeals, The Assessee Has Raised Identical Grounds Of Appeal; Facts For Both The Years Are Identical Except Variation Of Certain Figures Of Claim Under Different Claims. Therefore, Both The Appeals Were Clubbed, Heard & Are Decided By Consolidated Order. For Appreciation Of Facts, The Appeal For Ay

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.3371 & 3372/Mum/2019 (Assessment Years:2013-14 & 2014-15) Tata AIG General Insurance Vs. Pr.CIT-8, Room No. 611, Company Limited Aayakar Bhawan, 15th Floor, Tower-A, Penisula M.K.Road, Business Park, G.K.Marg, Mumbai-400020. Lower Parel, Mumbai-400 013 PAN/GIR No.AABCT3518Q Appellant) .. Respondent) Assessee by Sh. F.V.Irani Senior Advocate with Miss Pratiksha Advocate & Sh Ashish Thakar CA Revenue by Sh. Manjunatha Swamy CIT-DR And Sh Micheal Jarald Sr DR Date of Hear…

Ngc Network (India) Pvt. Ltd., Mumbai vs. A.C.I.T. RG. 11(1), Mumbai

In the result, both the appeals filed by assessee and Revenue stand dismissed

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4534/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Ngc Network (India) Pvt. Ltd Acit Range- 11(1) R.No. 439, Star House, 3 Rd Floor, Aayakar Bhavan, Off Dr. E. Moses Road, V. M.K Marg, Mahalaxmi, Mumbai- 400020 Mumbai- 400011 स्थायी ऱेखा सं./ Pan :Aabcn1401A

…Kamalakshmi Finance Corporation Limited[(1992) AIR (SC) 711)]; in the case of Nokia Corporation vs DIT (292 ITR 22) (Del); in case of Agrawal Warehousing and Leasing Ltd. vs. CIT (257 ITR 235) (MP) and also on the case of Bunk of Baroda vs. H.C. Shirivatsava (256 ITR 385) (Bom). vii) In view of the above, applying the principles laid down by the above judicial precedents including Hon'ble SC decision in the case of Kamalakshmi Finance Corporation Limited [(1992) AIR (SC) 711], it was submitted that the above decision of the jurisdictional Mumbai Tribunal in case of NGC India is binding and accordingly, it was req…

ACIT 11(1), Mumbai vs. Ngc Network (I) P.Ltd, Mumbai

In the result, both the appeals filed by assessee and Revenue stand dismissed

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4534/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Ngc Network (India) Pvt. Ltd Acit Range- 11(1) R.No. 439, Star House, 3 Rd Floor, Aayakar Bhavan, Off Dr. E. Moses Road, V. M.K Marg, Mahalaxmi, Mumbai- 400020 Mumbai- 400011 स्थायी ऱेखा सं./ Pan :Aabcn1401A

…Kamalakshmi Finance Corporation Limited[(1992) AIR (SC) 711)]; in the case of Nokia Corporation vs DIT (292 ITR 22) (Del); in case of Agrawal Warehousing and Leasing Ltd. vs. CIT (257 ITR 235) (MP) and also on the case of Bunk of Baroda vs. H.C. Shirivatsava (256 ITR 385) (Bom). vii) In view of the above, applying the principles laid down by the above judicial precedents including Hon'ble SC decision in the case of Kamalakshmi Finance Corporation Limited [(1992) AIR (SC) 711], it was submitted that the above decision of the jurisdictional Mumbai Tribunal in case of NGC India is binding and accordingly, it was req…

Kotak Mahindra Asset Management Co. Ltd, Mumbai vs. Asst CIT 14(2)(1), Mumbai

The appeal of the revenue is dismissed

Bench: Shri Manoj Kumar Aggarwal,Am & Shri Ravish Sood, Jm Kotak Mahindra Asset Assistant Commissioner Of Income Management Co. Ltd.,C-27 बिधम/ Tax- 14(2)(1), Mumbai. Bkc, G Block, Bandra Kurla Vs. Complex, Bandra E, Mumbai 400 051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaack5576C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner Of Kotak Mahindra Asset Management बिधम/ Income Tax- 14(2)(1), 432, 4Th Co. Ltd., C-27 Bkc, G Block, Bandra Floor, Aayakar Bhavan, Kurla Complex, Bandra E, Mumbai Vs. Mumbai-400 020. 400 051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaack5576C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

…ITA NO(s). 1815/Mum/2017 & 1794/Mum/2017 1 Kotak Mahindra Asset Management Co. Ltd. Vs ACIT-14(2)(1) & DCIT-14(2)(1) Vs. Kotak Mahindra asset Management Co. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI MANOJ KUMAR AGGARWAL,AM AND SHRI RAVISH SOOD, JM Kotak Mahindra Asset Assistant Commissioner of Income Management Co. Ltd.,C-27 बिधम/ Tax- 14(2)(1), Mumbai. BKC, G Block, Bandra Kurla Vs. Complex, Bandra E, Mumbai 400 051. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAACK5576C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner of Kotak Mahindra Asset Management बिधम/ Income Tax-…

DCIT 14(2)(1), Mumbai vs. Kotak Mahindra Asset Management Co.Ltd, Mumbai

The appeal of the revenue is dismissed

Bench: Shri Manoj Kumar Aggarwal,Am & Shri Ravish Sood, Jm Kotak Mahindra Asset Assistant Commissioner Of Income Management Co. Ltd.,C-27 बिधम/ Tax- 14(2)(1), Mumbai. Bkc, G Block, Bandra Kurla Vs. Complex, Bandra E, Mumbai 400 051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaack5576C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner Of Kotak Mahindra Asset Management बिधम/ Income Tax- 14(2)(1), 432, 4Th Co. Ltd., C-27 Bkc, G Block, Bandra Floor, Aayakar Bhavan, Kurla Complex, Bandra E, Mumbai Vs. Mumbai-400 020. 400 051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaack5576C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

…ITA NO(s). 1815/Mum/2017 & 1794/Mum/2017 1 Kotak Mahindra Asset Management Co. Ltd. Vs ACIT-14(2)(1) & DCIT-14(2)(1) Vs. Kotak Mahindra asset Management Co. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI MANOJ KUMAR AGGARWAL,AM AND SHRI RAVISH SOOD, JM Kotak Mahindra Asset Assistant Commissioner of Income Management Co. Ltd.,C-27 बिधम/ Tax- 14(2)(1), Mumbai. BKC, G Block, Bandra Kurla Vs. Complex, Bandra E, Mumbai 400 051. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAACK5576C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Deputy Commissioner of Kotak Mahindra Asset Management बिधम/ Income Tax-…

Seven Eleven Education Society, Thane vs. Asst CIT 2, Thane

Bench: S/Shri Rajendra & Ram Lal Negi

…High Court must be followed by all 3 1111&1112/M/16 Departmental authorities because not following the same could lead to a chaotic situation. Similar view has been expressed by the Bombay High Court in the case of Bank of Baroda v. H. C. Srivastava [2002] 256 ITR 385 (Bom). 8. It is not in dispute that the Commissioner is required to give opportunity to the applicant before refusing registration and that reasons have to be given by the Commissioner in his order (see CBDT Circular No 762, dated February 18, 1998 (see [1998] 230 ITR (St.) 12 ). Based on that hypothesis, it has been argued that absence of any su…

Asst CIT Cen Cir 17 & 28, Mumbai vs. Nandlal Taolani Charitabhle Trust, Mumbai

In the result, the appeal filed by the assessee as well as the revenue is

Bench: Shri P K Bansal, Vp & Shri Pawan Singh, Jm Assessment Year : 2005-06 Asst. Cit Central Circle 17 & 28 Nandlal Tolani Charitable Trust Mumbai 10-A, Bakhtawar, Vs. Nariman Point, Mumbai 400 021

…e issue before us. The said decision, thus, would be of no assistance to the assessee, with we having even otherwise decided the matter following the binding precedentsin the matter, so that the decision in the case of Bank of Baroda v. H.C. Shrivastava[2002] 256 ITR 385 (Bom), advocating judicial discipline with reference to the decision by the apex court in CCE v. Dunlop India Ltd. AIR 1985 SC 330, only supports the same. The decision in the case of Al Ameen Educational Society v. DIT (Exemption) (in ITA No. 575/Bang./2011 dated 28/9/2012, also at [2012] 26 taxmann.com 250 (Bang.)) is again only in respect of t…

Nandlal Tolani Charitable Trust, Mumbai vs. ACIT Cen Cir 17 & 18, Mumbai

In the result, the appeal filed by the assessee as well as the revenue is

Bench: Shri P K Bansal, Vp & Shri Pawan Singh, Jm Assessment Year : 2005-06 Asst. Cit Central Circle 17 & 28 Nandlal Tolani Charitable Trust Mumbai 10-A, Bakhtawar, Vs. Nariman Point, Mumbai 400 021

…e issue before us. The said decision, thus, would be of no assistance to the assessee, with we having even otherwise decided the matter following the binding precedentsin the matter, so that the decision in the case of Bank of Baroda v. H.C. Shrivastava[2002] 256 ITR 385 (Bom), advocating judicial discipline with reference to the decision by the apex court in CCE v. Dunlop India Ltd. AIR 1985 SC 330, only supports the same. The decision in the case of Al Ameen Educational Society v. DIT (Exemption) (in ITA No. 575/Bang./2011 dated 28/9/2012, also at [2012] 26 taxmann.com 250 (Bang.)) is again only in respect of t…

Pathare Prabhu Co Op Hsg Soc.Ltd, Mumbai vs. ITO 15(2)(2), Mumbai

In the result, all the appeals of the assessee are allowed

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

…`आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI सर्वश्री आय.सी.शभमव, रेखम सदस्म एवुं श्री ऩर्न ससिंह, न्ममयमक सदस्म BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सिं./ITA Nos.5524-5526&128/Mum/2012 Pathare Prabhu co-op. Hsg. Soc. Vs. ITO-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ PAN/GIR No. : AAAAP 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee by : Shri Vipul Joshi यमजस्र् की ओर से /Revenue by : Shri Nimesh Yadav सुनर्मई की तमयीख…

Pathare Prabhu Co Op Hsg Soc Ltd, Mumbai vs. ITO WD 15(2)(2), Mumbai

In the result, all the appeals of the assessee are allowed

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

…`आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI सर्वश्री आय.सी.शभमव, रेखम सदस्म एवुं श्री ऩर्न ससिंह, न्ममयमक सदस्म BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सिं./ITA Nos.5524-5526&128/Mum/2012 Pathare Prabhu co-op. Hsg. Soc. Vs. ITO-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ PAN/GIR No. : AAAAP 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee by : Shri Vipul Joshi यमजस्र् की ओर से /Revenue by : Shri Nimesh Yadav सुनर्मई की तमयीख…

Pathare Prabhu Co Op Hsg Soc Ltd, Mumbai vs. ITO WD 15(2)(2), Mumbai

In the result, all the appeals of the assessee are allowed

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

…`आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI सर्वश्री आय.सी.शभमव, रेखम सदस्म एवुं श्री ऩर्न ससिंह, न्ममयमक सदस्म BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सिं./ITA Nos.5524-5526&128/Mum/2012 Pathare Prabhu co-op. Hsg. Soc. Vs. ITO-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ PAN/GIR No. : AAAAP 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee by : Shri Vipul Joshi यमजस्र् की ओर से /Revenue by : Shri Nimesh Yadav सुनर्मई की तमयीख…

Pathare Prabhu Co Op Hsg Soc Ltd, Mumbai vs. ITO WD 15(2)(2), Mumbai

In the result, all the appeals of the assessee are allowed

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

…`आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI सर्वश्री आय.सी.शभमव, रेखम सदस्म एवुं श्री ऩर्न ससिंह, न्ममयमक सदस्म BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सिं./ITA Nos.5524-5526&128/Mum/2012 Pathare Prabhu co-op. Hsg. Soc. Vs. ITO-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ PAN/GIR No. : AAAAP 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee by : Shri Vipul Joshi यमजस्र् की ओर से /Revenue by : Shri Nimesh Yadav सुनर्मई की तमयीख…

Pathare Prabhu Co -Op Hsg. Soc .Ltd, Mumbai vs. ITO 15(2)(2), Mumbai

In the result, all the appeals of the assessee are allowed

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita Nos.5524-5526&128/Mum/2012 Pathare Prabhu Co-Op. Hsg. Soc. Vs. Ito-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12Th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aaaap 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vipul Joshi यमजस्र् की ओर से /Revenue By : Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 27/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee Against The Order Of Cit(A), Mumbai, For The Assessment Years 2003-04 To 2006-07 & 2008- 09, In The Matter Of Order Passed U/S.143(3) Of The I.T.Act. 2. Common Grounds Have Been Taken By The Assessee In All The Years Under Consideration, Therefore, All The Appeals Were Heard & Are Now Disposed Off By This Consolidated Order. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is A Registered Cooperative Housing Society Assessed To Tax Before The Ito Ward-15(2)(2), Mumbai. In The A.Y.2003- 04 The Ao Issued A Notice U/S.143(2) Of The Act Pursuant To The Order Of 2

…`आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI सर्वश्री आय.सी.शभमव, रेखम सदस्म एवुं श्री ऩर्न ससिंह, न्ममयमक सदस्म BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सिं./ITA Nos.5524-5526&128/Mum/2012 Pathare Prabhu co-op. Hsg. Soc. Vs. ITO-15(2)(2), Mumbai Ltd., Plot No.340, Prabhu Nagar, 12th Road, Khar (W), Mumbai- 400052 स्थममी रेखम सिं./ जीआइआय सिं./ PAN/GIR No. : AAAAP 4549 G (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee by : Shri Vipul Joshi यमजस्र् की ओर से /Revenue by : Shri Nimesh Yadav सुनर्मई की तमयीख…