CIT v. Ms. Malvika Arun Somaiya

2 Taxmann.com 144High Court2010#9040 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2019.

Judgments citing CIT v. Ms. Malvika Arun Somaiya

DR. RAVIRAJ AJIT SHINDE,,SANGLI vs. INCOME-TAX OFFICER, WARD - 1 (3),, SANGLI

In the result, both the appeals of the assessee are partly allowed

ITA 865/PUN/2019[2007-08]Status: DisposedITAT Pune31 Dec 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita Nos.864 & 865/Pun/2019 िनधा"रण वष" / Assessment Years : 2006-07 & 2007-08 Dr. Raviraj Ajit Shinde, Mhashalkar Shinde De Orthopedic Centre, Civil Hospital Road, Sangli-416416. अपीलाथ"/Appellant Pan : Cyzps4090K …. Vs. Ito, Ward-1(3), …. ""थ" / Respondent Sangli. अपीलाथ" क" ओर से / Appellant By : Shri Ajay Agarwal ""थ" की ओर से / Respondent By : Shri S. P. Walimbe सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 19.12.2019 Date Of Pronouncement: 31.12.2019 आदेश / Order Per D. Karunakara Rao, Am : There Are Two Appeals Under Consideration. Both The Appeals Are Filed By The Assessee Against The Common Orders Of Cit(A)-1, Kolhapur Dated 04.04.2019 For The Assessment Years 2006-07 & 2007-08 Respectively. 2. Before Me, At The Outset, Ld. Counsel For The Assessee Submitted That This Is A Case Where The Assessments Were Reopened U/S 148 Of The Act For Scrutinizing The Concealed Income By Way Of Cash Deposits In The Bank Account Of The Assessee. Narrating The Facts Of The Case, Ld. Counsel

For Appellant: Shri Ajay AgarwalFor Respondent: Shri S. P. Walimbe
Section 139(1)Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 148

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “एक-सद"य मामला” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA Nos.864 & 865/PUN/2019 िनधा"रण वष" / Assessment Years : 2006-07 & 2007-08 Dr. Raviraj Ajit Shinde, Mhashalkar Shinde DE Orthopedic Centre, Civil Hospital Road, Sangli-416416. अपीलाथ"/Appellant PAN : CYZPS4090K …. Vs. ITO, Ward-1(3), …. ""थ" / Respondent Sangli. अपीलाथ" क" ओर से / Appellant by : Shri Ajay Agarwal ""थ" की ओर से / Respondent by : Shri S. P. Walimbe सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hea…

DR. RAVIRAJ AJIT SHINDE,,SANGLI vs. INCOME-TAX OFFICER, WARD - 1 (3),, SANGLI

In the result, both the appeals of the assessee are partly allowed

ITA 864/PUN/2019[2006-07]Status: DisposedITAT Pune31 Dec 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita Nos.864 & 865/Pun/2019 िनधा"रण वष" / Assessment Years : 2006-07 & 2007-08 Dr. Raviraj Ajit Shinde, Mhashalkar Shinde De Orthopedic Centre, Civil Hospital Road, Sangli-416416. अपीलाथ"/Appellant Pan : Cyzps4090K …. Vs. Ito, Ward-1(3), …. ""थ" / Respondent Sangli. अपीलाथ" क" ओर से / Appellant By : Shri Ajay Agarwal ""थ" की ओर से / Respondent By : Shri S. P. Walimbe सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 19.12.2019 Date Of Pronouncement: 31.12.2019 आदेश / Order Per D. Karunakara Rao, Am : There Are Two Appeals Under Consideration. Both The Appeals Are Filed By The Assessee Against The Common Orders Of Cit(A)-1, Kolhapur Dated 04.04.2019 For The Assessment Years 2006-07 & 2007-08 Respectively. 2. Before Me, At The Outset, Ld. Counsel For The Assessee Submitted That This Is A Case Where The Assessments Were Reopened U/S 148 Of The Act For Scrutinizing The Concealed Income By Way Of Cash Deposits In The Bank Account Of The Assessee. Narrating The Facts Of The Case, Ld. Counsel

For Appellant: Shri Ajay AgarwalFor Respondent: Shri S. P. Walimbe
Section 139(1)Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 148

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “एक-सद"य मामला” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA Nos.864 & 865/PUN/2019 िनधा"रण वष" / Assessment Years : 2006-07 & 2007-08 Dr. Raviraj Ajit Shinde, Mhashalkar Shinde DE Orthopedic Centre, Civil Hospital Road, Sangli-416416. अपीलाथ"/Appellant PAN : CYZPS4090K …. Vs. ITO, Ward-1(3), …. ""थ" / Respondent Sangli. अपीलाथ" क" ओर से / Appellant by : Shri Ajay Agarwal ""थ" की ओर से / Respondent by : Shri S. P. Walimbe सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hea…

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3944 & 3945/MUM/2018 (A.Ys: 2009-10 & 2010-11) Shri Nitin P. Chheda v. Income Tax Officer Room No. 4, Sharad villa Ward No. 23(1)(3) Jangal Mangal Road C-10, Bandra Kurla Complex Bhandup (W), Mumbai – 400 078 Bandra (E), Mumbai – 400 051 PAN: ACUPC 5585 A (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee cha…

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3944/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3944 & 3945/MUM/2018 (A.Ys: 2009-10 & 2010-11) Shri Nitin P. Chheda v. Income Tax Officer Room No. 4, Sharad villa Ward No. 23(1)(3) Jangal Mangal Road C-10, Bandra Kurla Complex Bhandup (W), Mumbai – 400 078 Bandra (E), Mumbai – 400 051 PAN: ACUPC 5585 A (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee cha…

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3943/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3942 & 3943/MUM/2018 (A.Ys: 2009-10 & 2010-11) Mrs. Prabhaben K. Gala v. Income Tax Officer 14, Village Road, Bhandup (W) Ward No. 23(1)(3) Mumbai – 400 078 C-10, Bandra Kurla Complex Bandra (E), Mumbai – 400 051 PAN: AETPG 8582 Q (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee challenging the order of the…

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 3942 & 3943/MUM/2018 (A.Ys: 2009-10 & 2010-11) Mrs. Prabhaben K. Gala v. Income Tax Officer 14, Village Road, Bhandup (W) Ward No. 23(1)(3) Mumbai – 400 078 C-10, Bandra Kurla Complex Bandra (E), Mumbai – 400 051 PAN: AETPG 8582 Q (Appellant) (Respondent) Assessee by : Shri V.D. Parmar Department by : Shri Chaitanya Anjaria Date of Hearing : 03.06.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee challenging the order of the…

ASGAR MOHAMMED HUSSAIN GHADIALI,MUMBAI vs. ITO 17(1)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1879/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleshri Asgar Mohammed Hussain Ghadiali V. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda Street Aayakar, Mumbai New Vora’S Malo, 3Rd Floor, Room No. 24 Mumbai – 400 003 & M/S. Kagalwala & Associates Pan: Aappk 4042 B (Assessee) (Respondent) Assessee By : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department By : Shri Satish Chandra Rajore

For Appellant: Shri Dr. K. Shivram &For Respondent: Shri Satish Chandra Rajore
Section 124Section 143(2)Section 143(3)Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Shri Asgar Mohammed Hussain Ghadiali v. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda street Aayakar, Mumbai New Vora’s Malo, 3rd Floor, Room No. 24 Mumbai – 400 003 and M/s. Kagalwala & Associates PAN: AAPPK 4042 B (Assessee) (Respondent) Assessee by : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department by : Shri Satish Chandra Rajore Date of Hearing : 30.04.2019 Date of Pronouncement : 26.07.2019 O R D E R PER C.N. PRASAD (JM) 1.…

INCOME TAX OFFICER (EXEMPTIONS) vs. S. M. BATHA EDUCATION TRUST,, SATARA

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 2908/PUN/2016[2012-13]Status: DisposedITAT Pune04 Apr 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2908/Pun/2016 िनधा"रण वष" / Assessment Year : 2012-13 Ito (Exemptions), Ward-1, .......अपीलाथ" / Appellant Pune. बनाम / V/S. S. M. Batha Education Trust, Batha High School, A/P- Panchagani, Taluka: Mahabaleshwar, Satara-412805. ……""यथ" / Respondent Pan : Aacts7892J C.O. No.56/Pun/2018 (Arising Out Of Ita No.2908/Pun/2016 Assessment Year : 2012-13 S. M. Batha Education Trust, S.M. Batha High School, Chessson Road, Panchagani, Tal. Mahabaleshwar, Dist.- Satara-412805. .......अपीलाथ" / Appellant Pan : Aacts7892J बनाम / V/S. Ito (Exemptions), Ward-1, ……""यथ" / Respondent Pune. Revenue By : Smt. Nandita Kanchan Assessee By : Shri Vishnu Bhutada सुनवाई क" तारीख / Date Of Hearing : 19.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 04.04.2019 आदेश / Order Per D. Karunakara Rao, Am: The Appeal Filed By The Revenue Is Against The Order Of Cit(A)-10, Pune Dated 05.10.2016 For The Assessment Year 2012-13. The Cross Objection Filed By The Assessee Is Against The Appeal Of The Revenue.

For Appellant: Shri Vishnu BhutadaFor Respondent: Smt. Nandita Kanchan
Section 143(2)Section 147Section 148

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.2908/PUN/2016 िनधा"रण वष" / Assessment Year : 2012-13 ITO (Exemptions), Ward-1, .......अपीलाथ" / Appellant Pune. बनाम / V/s. S. M. Batha Education Trust, Batha High School, A/p- Panchagani, Taluka: Mahabaleshwar, Satara-412805. ……""यथ" / Respondent PAN : AACTS7892J C.O. No.56/PUN/2018 (Arising out of ITA No.2908/PUN/2016 Assessment Year : 2012-13 S. M. Batha Education T…

ELECTROCOAT SURFACE COATING SYSTEMS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

ITA 1355/PUN/2016[2009-10]Status: DisposedITAT Pune01 Jan 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Pramod Shingte &For Respondent: Shri Sudhendu Das
Section 139(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.1355/PUN/2016 "नधा"रण वष" / Assessment Year : 2009-10 Electrocoat Surface Coating Systems Pvt. Ltd. 3rd Floor, S. No.243/4, Plot No.3, New D.P. Road, Baner, Pune- 411 045. PAN : AABCE2130M .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(2), Pune. ……""यथ" / Respondent Assessee by : Shri Pramod Shingte & Shri Ramesh Rao Revenue by : Shri Sudhendu Das सुनवाई क" तार"ख / Date of Hea…

SUDHIR MENON,MUMBAI vs. ACIT CEN CIR 8(2), MUMBAI

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 1744/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1744/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner Of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6Th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aajpm4604R Aayakr Apila Sam./ Ita No. 1466/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Asst. Commissioner Of Sudhir Menon Income Tax, Central Circle- 501, Swapnalok, Marve Vs. 8(2), 676A, 6Th Floor, Aayakar Road, Malad (West), Bhavan, Mumbai-400 020 Mumbai-400 064 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : S/Shri Se Dastur, Hiten Chande Ars’ प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Cit Dr ुनवाई की तारीख / Date Of Hearing: 03-10-2018 घोषणा की तारीख / Date Of Pronouncement : 03-10-2018

For Appellant: S/Shri SE DasturFor Respondent: Shri R. Manjunatha Swamy, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 1744/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAJPM4604R Aayakr ApIla saM./ ITA No. 1…

ASST CIT CEN CIR 8(2), MUMBAI vs. SUDHIR MAENON, MUMBAI

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 1466/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1744/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner Of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6Th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aajpm4604R Aayakr Apila Sam./ Ita No. 1466/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Asst. Commissioner Of Sudhir Menon Income Tax, Central Circle- 501, Swapnalok, Marve Vs. 8(2), 676A, 6Th Floor, Aayakar Road, Malad (West), Bhavan, Mumbai-400 020 Mumbai-400 064 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : S/Shri Se Dastur, Hiten Chande Ars’ प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Cit Dr ुनवाई की तारीख / Date Of Hearing: 03-10-2018 घोषणा की तारीख / Date Of Pronouncement : 03-10-2018

For Appellant: S/Shri SE DasturFor Respondent: Shri R. Manjunatha Swamy, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 1744/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAJPM4604R Aayakr ApIla saM./ ITA No. 1…

DEVYANI A. SHAH,MUMBAI vs. ACIT 16(2), MUMBAI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 3746/MUM/2015[1996-97]Status: DisposedITAT Mumbai05 Jan 2018AY 1996-97

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri Dilip J. ThakkarFor Respondent: Shri Samuel Darse
Section 143Section 143(1)Section 143(2)Section 143(3)Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA.No. 3746/MUM/2015 (A.Y: 1996-97) Devyani A. shah v. ACIT – 16(2), Matrumandir, 49, Sagar Kunj, 2nd Floor, Tardeo Road, 78, Nepeansea Road Mumbai – 400 007 Mumbai – 400 006 PAN NO. AMHPS 7276 D (Appellant) (Respondent) Assessee by : Shri Dilip J. Thakkar Shri Rajesh P. Shah Revenue by : Shri Samuel Darse Date of Hearing : 09.10.2017 Date of Pronouncement : 05.01.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee agains…