Chachal Kumar Sircar v. ITO

18 Taxmann.com 304Income Tax Appellate Tribunal2012#9018 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing Chachal Kumar Sircar v. ITO

SMT. SEEMA AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1185/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. PUJA AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1184/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. SHALINI AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1183/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI SURESH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1182/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. MRIDUL AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1181/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. SEEMA AGARWAL ,KOLKATA vs. DCIT, C.C.- 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1180/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI RAMESH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1179/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI MANISH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1178/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI RAJNISH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1177/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

MR.LEMES E. D'SOUZA,MUMBAI vs. ITO WARD 21(3)(3), MUMBAI

In the result, appeal filed by the assessee in ITA No

ITA 5802/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5802/Mum/2013 ("नधा"रण वष" / Assessment Years : 2009-10) Mr. Lemes E. D’ Souza, Ito – Ward 21(3)(3), बनाम/ Alk Bricks Factory Room No. 507, 5 Th Floor, V. Company, C-11, Pratyakshakar Behind Sakinaka, Bhavan, Motor Training School, B.K.C. Bandra, Opp. Janseva Decoilers, Mumbai – 400 051. Sakinaka, Mumbai – 400 072. "थायी लेखा सं./Pan :Aadpd7091 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri M. SubramanianFor Respondent: Shri Rajesh Kumar Yadev
Section 143(3)Section 2(47)(V)Section 45Section 54ESection 54F

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.5802/Mum/2013 ("नधा"रण वष" / Assessment Years : 2009-10) Mr. Lemes E. D’ Souza, ITO – Ward 21(3)(3), बनाम/ ALK Bricks Factory Room No. 507, 5 th floor, v. Company, C-11, Pratyakshakar Behind Sakinaka, Bhavan, Motor Training School, B.K.C. Bandra, Opp. Janseva Decoilers, Mumbai – 400 051. Sakinaka, Mumbai – 400 072. "थायी लेखा सं./PAN :AADPD7091 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : Shri M.…

NIAMAT MAHROOF VIRJI,MUMBAI vs. ITO 17(3)(3), MUMBAI

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

ITA 1964/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Dec 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1964/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Niamat Mahroof Virji, I.T.O. 17(3)(3), बनाम/ Unit 232, 2 Nd Floor, Piramal Chambers, V. Bussa Udyog Bhavan, Opp Parel P.O., T.J. Road, Mumbai. Sewree. Mumbai – 400 015. "थायी लेखा सं./Pan : Aahpv1071H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Neil Philip
Section 143(3)Section 48Section 50CSection 54E

…dआयकर अपील"य अ"धकरण “B” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1964/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Niamat Mahroof Virji, I.T.O. 17(3)(3), बनाम/ Unit 232, 2 nd floor, Piramal Chambers, v. Bussa Udyog Bhavan, Opp Parel P.O., T.J. Road, Mumbai. Sewree. Mumbai – 400 015. "थायी लेखा सं./PAN : AAHPV1071H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by None Revenue by : Shri Neil Philip सुनवाई क" तार"ख /Date of Hearing : 03-11-2016 घोषणा क" तार"ख…

ITO 25(1)(3), MUMBAI vs. ARCHIBALD D. FERREIRA, MUMBAI

In the result, appeal of Revenue is dismissed

ITA 6782/MUM/2012[2009-10]Status: DisposedITAT Mumbai23 Sept 2016AY 2009-10

Bench: Shri D. Karunakara Rao & Shri Saktijit Dey: (A.Y : 2009-10)

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri A.B. Koli
Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER : (A.Y : 2009-10) Income Tax Officer-25(1)(3), Vs. Shri Archibald D. Ferreira Mumbai (Appellant) 22, Quarter Dech, I.C. Colony, Borivali (W), Mumbai 400 103. PAN : AAAPF1673L (Respondent) Assessee by : Shri Neelkanth Khandelwal Revenue by : Shri A.B. Koli Date of Hearing : 01/09/2016 Date of Pronouncement : 23/09/2016 O R D E R PER SAKTIJIT DEY, JM : This is an appeal by the Department against order dated 23.8.2012 by ld. CIT(A)-35, Mumbai for Assessment Year…