CIT v. SSA’s Emerald Meadows

HITESH JAYANTILAL MEHTA(HUF),KALBADEVI MUMBAI vs. INCOME TAX OFFICER WARD 23(1)(6), MUMBAI, MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 8369/Mum./2025 (Assessment Year : 2009-10) Hitesh Jayantilal Mehta (HUF), 133, 3/15, Gopal Niwas, Princess Street Kalbadevi, Mumbai – 400002 ……………. Appellant PAN : AACHH7939H v/s Income Tax Officer, Ward – 23(1)(6), Piramal Chambers, Lower Parel, Mumbai – 400012 ……………. Respondent Assessee by : Shri Ayush Chhajed Shri Veetrag Chhajed, Revenue by : Shri Ritesh Misra, CIT-DR Date of Hearing – 24/03/2026 Date of Order – 27/03/2026 O R D E R PER SANDEEP SINGH KA…

M/S.ALLIED DIGITAL SERVICES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), MUMBAI, MUMBAI

In the result the Assessee‟s Appeal is allowed

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2010-11 M/S. Allied Digital Services Deputy Commissioner Of Limited, Income Tax, Central 808, 8Th Floor, Mafatlal Centre, Circile 1(3), 905,9Th Floor, Nariman Point, Vs. Mumbai – 400021. Old Cgo Building, Pan – Aaaca5509K Pratishtha Bhavan, M.K. Road, Mumbai – 400020. (Appellant) (Respondent) Present For: Assessee By : Ms. Vinita Shah, Ld. A.R. Revenue By : Shri Surendra Mohan, Sr. D.R. Date Of Hearing : 12.02.2026 Date Of Pronouncement : 26.02.2026 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 11.07.2025, Impugned Herein, Passed By Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short „The Act‟) For The A.Y. 20101-11. 2. In The Instant Case, The Ao Vide Assessment Order Dated 28.03.2013 Under Section 143 (3) R.W.S. 153(A) Of The Act Has Made The Additions Of Rs.5,35,91,882/- & Rs.1,25,66,049/- On Account Of Disallowances Under Section 69C Of The Act & Section 2 M/S. Allied Digital Services Limited

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI JAGADISH, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Allied Digital Services Deputy Commissioner of Limited, Income Tax, Central 808, 8th Floor, Mafatlal Centre, Circile 1(3), 905,9th Floor, Nariman Point, Vs. Mumbai – 400021. Old CGO Building, PAN – AAACA5509K Pratishtha Bhavan, M.K. Road, Mumbai – 400020. (Appellant) (Respondent) Present for: Assessee by : Ms. Vinita Shah, Ld. A.R. Revenue by : Shri Surendra Mohan, Sr. D.R. Date of Hearing : 12.02.2026 Date of Pronouncement : 26.02.2…

DWARKA CEMENT WORKS LIMITED(CONVERTED INTO DWARKA CEMENT WORKS LLP W.E.F 15-09-2022),MUMBAI vs. THE INCOME TAX OFFICER,WARD-6(2)(1),MUMBAI, MUMBAI

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 6706/Mum/2025 (Assessment Year: 2015-16) Dwarka Cement Works Limited (converted into Dwarka Cement Works LLP w.e.f. 15.09.2022) 304, Arun Chambers, Tardeo, Mumbai Central, Mumbai-400 034 ITO Ward-6(2)(1), Room No. 510, Vs. Aayakar Bhavan, Maharshi Karve Road, Mumbai 400 020 PAN/GIR No. AAACD2955L (Applicant) (Respondent) Assessee by Shri Satish Mody, Ld. AR Revenue by Shri Annavaram Kosuri, Ld. DR Date of Hearing 19.02.2026 Date of Pronouncement 23.02.2026 आदे…