CIT v. United Paper Industries

Tata Communications Limited, Mumbai vs. Principle Commissioner of Income Tax, Mumbai

In the result, the question of law referred to the Special Bench is answered in favour of the assessee

Bench: Shri Saktijit Dey & Shri Arun Khodpiatata Communications Limited Pr. Cit, Videsh Sanchar Bhavan, Mumbai-1 Vs. M. G. Road, Fort, Mumbai-400 001 Pan/Gir No. Aaacv 2808 C (Appellant) : (Respondent) Appellant By : Shri J. D. Mistri Respondent By : Shri Ritesh Misra, Cit Dr Date Of Hearing : 25.09.2025 Date Of Pronouncement : 25.09.2025 O R D E R Per Saktijit Dey: The Present Appeal, At The Instance Of The Assessee, Assails Order Dated 21.03.2025, Passed U/S. 263 Of The Income Tax Act, 1961 (‘The Act’ For Short), By Learned Principal Commissioner Of Income Tax (‘Ld. Pcit’ For Short), Pertaining To The Assessment Year (A.Y.) 2018-19. 2. Though The Assessee Has Raised Multiple Grounds, Both On Jurisdictional Issues As Well As On Merits, However, There Is Consensus Between The Parties That The Appeal Can Be Decided On Merits, In Which Event, There Is No Need To Go Into Various Other Issues Raised In Appeal.

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Tata Communications Limited Pr. CIT, Videsh Sanchar Bhavan, Mumbai-1 Vs. M. G. Road, Fort, Mumbai-400 001 PAN/GIR No. AAACV 2808 C (Appellant) : (Respondent) Appellant by : Shri J. D. Mistri Respondent by : Shri Ritesh Misra, CIT DR Date of Hearing : 25.09.2025 Date of Pronouncement : 25.09.2025 O R D E R Per Saktijit Dey, Vice President: The present appeal, at the instance of the assessee, assails order dated 21.03.2025, passed u/s. 263 of the Income Tax Act, 1961 (‘the Act’ fo…

Zodiac Jrd Mkj Ltd, Mumbai vs. Asst Cir 5(3)(2), Mumbai

Bench: Shri Prashant Maharishi & Shri Kuldip Singhassessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Zodiac JRD MKJ ACIT, Circle 5(3)(2), Ltd., Aayakar Bhava, 910, Parekh Market, Mumbai – 400 020 39, JSS Road, Vs. Kennedy Bridge, Opera House, Mumbai- 400 004 Maharashtra PAN: AAACZ0459K (Appellant) (Respondent) Present for: Assessee by : Ms. Drutika Jain, A.R. & Ms. Priyank Ghia, A.R. Revenue by : Smt. Sonia Kumar, D.R. Date of Hearing : 23 . 05 . 2023 Date of Pronouncement : 31 . 05 . 2023 O R D E R Per : Kuldip Singh, Judici…

Dcitcc 3(2) Cen RG 3, Mumbai vs. Hrishikesh D. Pai, Mumbai

In the result , the appeal of the Revenue in ITA no

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2766/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ Dcit, Cc 3(2) Cen Rg 3 Shri Hrishikesh D. Pai, R.No. 1913, 19Th Floor, C/O M/S. Pregnancy Air India Building, Advice & Services, V. Nariman Point, 304, Pearl Centre, Mumbai S.B. Marg, Dadar, Mumbai 400028 स्थायी ऱेखा सं./ Pan : Aabpp2139C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Manoj Kumar Singh, Dr Assessee By : Shri. Vijay Mehta सुनवाई की तारीख /Date Of Hearing : 23.08.2018 घोषणा की तारीख /Date Of Pronouncement :26.09.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 2766/Mum/2017, Is Directed Against Appellate Order Dated 05.12.2016 Passed By Learned Commissioner Of Income Tax (Appeals)-5, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 30.03.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.2766/Mum/2017

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.2766/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ DCIT, CC 3(2) CEN RG 3 Shri Hrishikesh D. Pai, R.No. 1913, 19th floor, C/o M/s. Pregnancy Air India Building, Advice & Services, v. Nariman Point, 304, Pearl Centre, Mumbai S.B. Marg, Dadar, Mumbai 400028 स्थायी ऱेखा सं./ PAN : AABPP2139C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri. Manoj Kumar Singh, DR Assessee by : Shri. Vi…

ACIT 22(3), Mumbai vs. Shree Ram Engineering Works, Mumbai

In the result, the appeal of the Revenue is dismissed

Bench: Sri Mahavir Singh, Jm & Sri B. R. Baskaran, Am The Asst. Commissioner Of Income Vs. M/S. Shree Ram Engineering Tax-22 (3), Room No.322, Piramal Works, E/A-6 Nav Monica Chambers, 3Rd Floor, Parel, Mumbai -12 Chs, Vidyanagari Road, Kalina, Santacruz (E), Mumbai- 400 098 Pan: Aacfs 3220J Appellant .. Respondent Appellant By .. Smt. Puja Swaroop, Dr Respondent By .. Shri Anil Sathe, Ar Date Of Hearing .. 01-09-2016 Date Of Pronouncement .. 01-09- 2016 O R D E R Per Mahavir Singh, Jm:

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI B. R. BASKARAN, AM The Asst. Commissioner of Income Vs. M/s. Shree Ram Engineering Tax-22 (3), Room No.322, Piramal Works, E/A-6 Nav Monica Chambers, 3rd floor, Parel, Mumbai -12 CHS, Vidyanagari Road, Kalina, Santacruz (E), Mumbai- 400 098 PAN: AACFS 3220J Appellant .. Respondent Appellant by .. Smt. Puja Swaroop, DR Respondent by .. Shri Anil Sathe, AR Date of hearing .. 01-09-2016 Date of pronouncement .. 01-09- 2016 O R D E R PER MAHAVIR SINGH, JM: This appeal by the Revenue is arising out of t he order of the CIT (A…