CIT v. Maharashtra Hybrid Seeds Co. Ltd.

102 Taxmann.com 48High Court2019#7323 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 10(38)Section 11Section 11(1)(a)Section 115BBESection 115JBSection 119(2)(b)Section 13

Issues it is cited on

section 115bbe(1)section 80ia(5)section 69dsection 71initial assessment yearset off of lossessection 80ia(4)deduction under section 80iadeduction u/s 80iaeligible businesssection 80iasection 69b

Judgments citing CIT v. Maharashtra Hybrid Seeds Co. Ltd.

BIBLE FELLOWSHIP CENTRE WAGHOLI,PUNE vs. ITO, EXEMPTION, WARD-1(2), PUNE, PUNE

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 1887/PUN/2025[2016-17]Status: DisposedITAT Pune31 Oct 2025AY 2016-17

Bench: Dr.Manish Borad

For Appellant: Shri B.C. MalakarFor Respondent: Shri Manoj Tripathi
Section 11Section 11(1)(a)Section 139(1)Section 143(2)Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1887/PUN/2025 Assessment Year : 2016-17 Bible Fellowship Centre Vs. Income Tax Officer, Wagholi, Ward-1(2), Pune Flat 10, Hari Om Apartment, Plot 6, Ravindra Nagar, S.No.11/1, Yerwada, Pune 411 006 Maharashtra PAN : AABTB6774B Appellant Respondent Appellant by : Shri B.C. Malakar Respondent by : Shri Manoj Tripathi (through virtual) Date of hearing : 08.09.2025 Date of pronouncement : 31.10.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to Assessment Y…

DCIT-CENTRAL CIRCLE-1(4), MUMBAI, MUMBAI vs. NAVKAR CORPORATION LIMITED, NAVI MUMBAI

In the result, we affirm the order of the Ld

ITA 1846/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Aug 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 143(3)Section 32Section 80Section 801ASection 801A(4)(i)Section 801A(5)Section 801A(8)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER DCIT-Central Circle- Vs. Navkar Corporation Limited 1(4) 205-206, J.K. Chambers, Mumbai Sector-17, Vashi, Navi Mumbai – 400 705 PAN/GIR No.AACCN8633K (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta, CA & Shri Tarang Mehta Revenue by Shri Satyaprakash R. Singh, CIT DR Date of Hearing 07/08/2025 Date of Pronouncement 12/08/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue against order dated 24/12/2024 passed by ld. CIT…

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

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

ITA 427/PUN/2024[2015-16]Status: DisposedITAT Pune17 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(35)Section 132Section 133ASection 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Giriraj Enterprises DCIT, 1 Modi Baug, Building A, Central Circle – 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) IT(SS)A Nos.23 to 25/PUN/2024 Assessment Years : 2017-18 to 2019-20 DCIT, M/s. Giriraj Enterprises Central Circle – 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S P…

JAYSHREE RAVI SANCHETI,MUMBAI vs. PCIT-20, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2269/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Sept 2024AY 2013-14

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Ms. Rajeshwari Menon, Sr. DR
Section 10(38)Section 147Section 148Section 263Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No.2269/Mum/2024 (Assessment Year: 2013-14) Jaishree Ravi Sancheti, PCIT-20, 418, 4th Floor, 501, Swastik Pride, D.K. Sandu Marg, Above Union Bank of India, Vs. Piramal Chamber, Lalbaug, Chembur (East)-400071. Parel, Mumbai-400012. PAN : AHWPS0787P Appellant) : Respondent) Appellant /Assessee by : Shri Prakash Jhunjhunwala, AR Revenue / Respondent by : Ms. Rajeshwari Menon, Sr. DR Date of Hearing : 26.09.2024 : 27.09.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the as…

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 418/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 417/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE vs. LB KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 240/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jul 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT, PUNE vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1088/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT CIRCLE 7, BODHI TOWER SALISBURY PARK vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1046/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 90/RPR/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 PAN: ADBPT4977B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.04.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023…

NISARG ASSOCIATES ,MUMBAI vs. PCIT MUMBAI-20, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 755/MUM/2022[2012-13]Status: DisposedITAT Mumbai05 Jan 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blenisarg Associates V. Ld. Pr.Cit – Mumbai – 20 Room No. 418, Piramal Chambers 1304, Ashok Heights, Near Nicco Circle Lalbaug, Mumbai – 400 012 Nikolas Wadi Road, Gundavalli Andheri (East), Mumbai - 400069 Pan: Aahfn4619F (Appellant) (Respondent) Assessee Represented By Shri Ronak G. Doshi & : Shri Chaitanya D. Joshi Department Represented By : Dr. Mahesh Akhade

Section 143(1)Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Nisarg Associates V. Ld. Pr.CIT – Mumbai – 20 Room No. 418, Piramal Chambers 1304, Ashok Heights, Near NICCO Circle Lalbaug, Mumbai – 400 012 Nikolas Wadi Road, Gundavalli Andheri (East), Mumbai - 400069 PAN: AAHFN4619F (Appellant) (Respondent) Assessee Represented by Shri Ronak G. Doshi and : Shri Chaitanya D. Joshi Department Represented by : Dr. Mahesh Akhade Date of Hearing : 17.10.2022 Date of Pronouncement : 05.01.2023 O R D E R PER S. RIFAUR R…

PRAMOD AGRAWAL ,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

Accordingly, the grounds of appeal 2 & 3 are dismissed

ITA 43/NAG/2021[2011-12]Status: DisposedITAT Nagpur19 Jul 2022AY 2011-12

Bench: Sh. Vikram Singh Yadav & Sh. Yogesh Kumar U.S.Sh. Pramod Agrawal (Huf) Pr. Cit-2, 301, Sai Ankur Apartments Nagpur-440 001 Ramdaspeth Vs. Nagpur-440 010 Pan:Aaihp 2699N (Respondent) (Appellant)

Section 10Section 143(2)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SH. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER Sh. Pramod Agrawal (HUF) Pr. CIT-2, 301, Sai Ankur Apartments Nagpur-440 001 Ramdaspeth Vs. Nagpur-440 010 PAN:AAIHP 2699N (RESPONDENT) (APPELLANT) Appellant by Sh. Kailash Jogani, CA Respondent by Sh. Rajeev Benjwal, CIT-DR Date of Hearing 07.06.2022 Date of Pronouncement 19.07.2022 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order of Learned Principal Commissioner of Income Tax-2, Nagpur, [“Ld. PCIT”, for short], dated…

ADITYA BIRLA NUVO LTD (SINCE AMALGAMATED WITH GRASIM INDUSTRIES LIMITED),MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1964/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14

Bench: Us, We Find That The Effective Issue To Be Decided In This Appeal Is As To Whether The Ld Pcit Was Justified In Invoking Revision Jurisdiction U/S 263 Of The Act In The Facts & Circumstances Of The Case.

Section 115JSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH, MUMBAI BEFORE: SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM M/s. Grasim Industries Ltd. Vs. Principal Commissioner of (Successor to Aditya Birla Income Tax, Central (1) Nuvo Ltd.,) Room No.1001, 10th Floor, A- Wing, 2nd Floor Old CGO Building Annexe Aditya Birla Centre M.K.Road, Mumbai - 400020 S.K.Ahire Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACI1747H (Appellant) .. (Respondent) Assessee by Shri Ronak Doshi and Ms. Gunjan Kakkad Revenue by Shri Brajendra Kumar, Shri Anadi Varma and Shri Micheal Jerald Date of Hearing 14/05/2021 Date of Pronouncement 24/05…

BANK OF INDIA,MUMBAI vs. ASST. CIT-2(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3473/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Dec 2020AY 2015-16

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Bank Of India Vs. The Asst. Commissioner Of 8Th Floor, Taxation Income Tax-2(1)(1) Department, Mumbai Star House, C-5, G Block Bandra-Kurla Complex, Bandra (E) Mumbai – 400 051 Pan/Gir No. Aaacb0472C (Appellant) .. (Respondent)

Section 142(1)Section 263Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) ‘B’ BENCH, MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Bank of India Vs. The Asst. Commissioner of 8th Floor, Taxation Income Tax-2(1)(1) Department, Mumbai Star House, C-5, G Block Bandra-Kurla Complex, Bandra (E) Mumbai – 400 051 PAN/GIR No. AAACB0472C (Appellant) .. (Respondent) Assessee by Shri C. Naresh Revenue by Shri Rahul Raman, CIT DR Date of Hearing 05/11/2020 Date of Pronouncement 08/12/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.3473/Mum/2019 for A.Y.2015-16 preferred by the order against the revis…

BANK OF INDIA,MUMBAI vs. JT. CIT (OSD)-2(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3699/MUM/2018[2014-15]Status: DisposedITAT Mumbai05 Oct 2020AY 2014-15

Bench: Shri Vikas Awasthy & Shri S. Rifaur Rahman: A.Y : 2014-15

For Appellant: Shri C. NareshFor Respondent: Shri Rahul Raman, CIT-DR
Section 115JSection 143(3)Section 2Section 263Section 36Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : A.Y : 2014-15 Bank of India Vs. JCIT (OSD) – 2(1)(1), 8th floor, Taxation Department, Mumbai. (Respondent) Star House, C-5, G Block, Bandra Kurla Complex, Bandra (E), Mumbai 400 051. PAN : AAACB0472C (Appellant) Assessee by : Shri C. Naresh Revenue by : Shri Rahul Raman, CIT-DR Date of Hearing : 15/09/2020 Date of Pronouncement : 05/10/2020 O R D E R PER S. RIFAUR RAHMAN, A.M This appeal is filed by the assessee against the order passed by Principal Commiss…

ACC LTD,MUMBAI vs. CIT(LTU), MUMBAI

In the result, appeals are partly allowed for statistical purposes

ITA 977/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Yogesh Thar a/wFor Respondent: Shri Anadi Varma
Section 143(3)Section 144C(1)Section 144C(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.977 & 978/Mum./2019 (Assessment Year : 2013–14 & 2014–15) ACC Limited Cement House 121, M.K. Road ……………. Appellant Mumbai 400 020 PAN – AAACT1507C v/s Asstt. Commissioner of ……………. Respondent Income Tax (LTU)–1, Mumbai Assessee by : Shri Yogesh Thar a/w Shri Hardik Nirmal Revenue by : Shri Anadi Varma Date of Hearing – 03.09.2019 Date of Order – 28.11.2019 O R D E R PER BENCH Aforesaid appeals have been filed by the assessee challenging two separate ord…