Campa Beverages (P) Ltd. v. IAC

M/S. BAJAJ AUTO LTD.,MUMBAI vs. ADDL. CIT. RG. - 3(1), MUMBAI

…ORDER 2 ITA Nos. 1496 & 1420/Mum/2007 M/s. Bajaj Auto Limited PER GAGAN GOYAL, A.M: These cross appeals by Assessee and Revenue are directed against the order of the Ld. CIT(A) – XXVII, Mumbai dated 29.11.2006 passed u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act') for A.Y. 2003-04 respectively. The revenue has raised the following grounds of appeal in ITA No. 1420/Mum/2007 for Α.Υ. 2003-04: - 1. "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in directing the AO to allow 1/10th deduction amounting to Rs. 1,17,19,960/- u/s. 35D of the Act in respect of expenditure incu…

DCIT RG. - 3(1), MUMBAI vs. M/S. BAJAJ AUTO LTD., MUMBAI

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

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Bajaj Auto Limited v. DCIT – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 PAN : AAACB3370K (Appellant) (Respondent) DCIT – Range – 3(1) v. M/s. Bajaj Auto Limited Room No. 623, 6th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 PAN : AAACB3370K (Appellant) (Respondent) Assessee Represented by : Ms. Vasanti Patel& Shri Kirit Kamdar…

M/S. BAJAJ AUTO LTD.,MUMBAI vs. DCIT RG. - 3(1), MUMBAI

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

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Bajaj Auto Limited V. Dcit – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6Th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Dcit – Range – 3(1) V. M/S. Bajaj Auto Limited Room No. 623, 6Th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 Pan : Aaacb3370K (Appellant) (Respondent) Assessee Represented By : Ms. Vasanti Patel& Shri Kirit Kamdar Department Represented By : Shri Ankush Kapoor

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Bajaj Auto Limited v. DCIT – Range – 3(1) Bajaj Bhavan, 226-Nariman Point 6th Floor, Aayakar Bhavan Mumbai – 400021 M.K. Road, Mumbai - 400020 PAN : AAACB3370K (Appellant) (Respondent) DCIT – Range – 3(1) v. M/s. Bajaj Auto Limited Room No. 623, 6th Floor Bajaj Bhavan, 226-Nariman Point Mumbai – 400021 Aayakar Bhavan M.K. Road, Mumbai - 400020 PAN : AAACB3370K (Appellant) (Respondent) Assessee Represented by : Ms. Vasanti Patel& Shri Kirit Kamdar…

THE DY CIT RG 3(1), MUMBAI vs. M/S. BAJAJ INTERNATIONAL P. LTD, MUMBAI

In the result, the appeals filed by the assessee and revenue are partly allowed

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “F” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 8952/Mum/2004 (A.Y. 1998-99) Vs. M/s. Bajaj Holdings & Investment DCIT, Range 3(1) Room No. 623 Ltd. 6th Floor (formerly known as Bajaj Auto Aayakar Bhavan Limited), Bajaj Finserv Corporate M.K. Road Office, Off. Pune-Ahmednagar Mumbai-400 020. Highway, Vimannagar, Pune-411 014. (Appellant) (Respondent) I.T.A. No. 9564/Mum/2004 (A.Y. 1998-99) Vs. DCIT, Range 3(1) M/s. Bajaj Holdings & Investment Ltd. Room No. 623 (formerly known as Bajaj Auto 6th Floor Limited), Bajaj Finserv Co…

M/S TRANSCON SKYCITY PVT LTD. (FORMERLY SAMTA BUILDERS PVT LTD.),MUMBAI vs. DCIT CC 4(2), MUMBAI

In the result, the appeal filed by the assessee is hereby allowed for statistical purposes

Bench: Shri Om Prakash Kant, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 4860/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) बिधम/ M/S. Transcon Skycity Pvt. Dcit-Cc-4(2) Ltd. Room No.1918, Air India Vs. (Formerly Samta Builders Building, Nariman Point, Pvt. Ltd.) Mumbai-400021. 622-B/1, Goshala Compound, Lbs Marg, Mulund(W), Mumbai- 400080. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs6362G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Vijay Mehta Revenue By: Shri B. K. Bagchi सुनवाई की तारीख / Date Of Hearing: 02/12/2021 घोषणा की तारीख /Date Of Pronouncement: 23/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 28.05.2019 Passed By The Commissioner Of Income Tax (Appeals)-52, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2015-16. 2. The Assessee Has Raised The Following Grounds: - “1. The Learned Cit(A) Erred In Law & In Facts In Not Holding That The Assessment Order U/S 143(3) Of The Act Passed By The Ao Is Bad In Law, Illegal & Null & Void.

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 4860/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) बिधम/ M/s. Transcon Skycity Pvt. DCIT-CC-4(2) Ltd. Room No.1918, Air India Vs. (Formerly Samta Builders Building, Nariman Point, Pvt. Ltd.) Mumbai-400021. 622-B/1, Goshala Compound, LBS Marg, Mulund(W), Mumbai- 400080. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCS6362G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Vijay Mehta Revenue by: Shri B. K. Bagchi सुनवाई की तारीख / Date of Hearing: 02/12/20…

QUANTIUM ADVISORS P. LTD,MUMBAI vs. DCIT CIR 1(3), MUMBAI

Appeal of the assessee is allowed

Bench: Shri G.S.Pannu & Shri Pawan Singhquantum Advisors Pvt. Ltd., 503, Regent Chamber, Nariman Point, Mumbai 400 021. Pan:Aaacq 0281C ... Appellant Vs.

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Quantum Advisors Pvt. Ltd., 503, Regent Chamber, Nariman Point, Mumbai 400 021. PAN:AAACQ 0281C ... Appellant Vs. The Dy. Comm. Of Income-tax, Circle -1 (3), Aaykar Bhavan, MK Road, Mumbai 400 020 .... Respondent Appellant by : S/Shri J.D.Mistry/Niraj D. Seth Respondent by : Shri Amit Kumar Singh Date of hearing : 09/09/2015 Date of pronouncement : 15/07/2016 ORDER PER G.S. PANNU,AM: The captioned appeal filed by the assessee pertaining to assessment year 2011-12 is…