Commissioner of Income-tax (Central) v. Premkumar Arjundas Luthdra (HUF)

M/S Hydro Air Rectonics (Pcd) Ltd, Mumbai vs. Dy CIT CC 2 (1), Mumbai

Bench: Shri Pramod Kumar () & Shri Ravish Sood () M/S Hydro Air Tectonics (Pcd) Dcit, Central Circle 2(1) Limited, 301/302, Belapur Vs. 8Th Floor, Room No. 804, Old Concorde Premises Chs, Cgo Building, Pratishtha Plot No. 66A, Sector- 44, Behind Bhavan, M.K. Road, Vijaya Bank, Cbd, Belapur, Mumbai – 400 020 Navi Mumbai – 400 614 Pan No. Aaach9686C (Assessee) (Revenue) Assessee By : None Revenue By : Shri Gurbinder Singh, D.R Date Of Hearing : 21/09/2021 Date Of Pronouncement : 23/09/2021

…ITA No.264/Mum/2020 A.Y. 2013-14 1 M/s Hydro Air Tectonics (PCD) Ltd. Vs. DCIT, CC-2(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M/s Hydro Air Tectonics (PCD) DCIT, Central Circle 2(1) Limited, 301/302, Belapur Vs. 8th Floor, Room No. 804, Old Concorde Premises CHS, CGO Building, Pratishtha Plot No. 66A, Sector- 44, Behind Bhavan, M.K. Road, Vijaya Bank, CBD, Belapur, Mumbai – 400 020 Navi Mumbai – 400 614 PAN No. AAACH9686C (Assessee) (Revenue) Assessee by : None Revenue by : Shri Gurbinder Singh, D.R Date o…

Kwench Global Technologies Pvt Ltd., Thane vs. ITO 12 (3)(1), Mumbai

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Kwench Global Technologies Ito 12(3)(1) Pvt. Ltd., 401, 4Th Floor, Vs. Room No. 147A, Aayakar Wing B, Pinak Galaxi, Bhavan, M.K. Road, Kapurbawadi Junction, Mumbai – 400 020 Majiwada, Thane (West) Pan No. Aadck3390D (Assessee) (Revenue) Assessee By : None Revenue By : Shri Gurbinder Singh, D.R Date Of Hearing : 21/09/2021 Date Of Pronouncement : 23/09/2021

…) is obligated to apply his mind to all the issues which arises from the impugned order before him is fortified by the judgment of the Hon‟ble High Court of Bombay in the case of Commissioner of Income-tax (Central) Vs. Premkumar Arjundas Luthdra (HUF) (2016) 240 ITR 133 (Bom), wherein the Hon‟ble jurisdictional High Court had observed as under: “8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result…

Kushal Biotech Ltd., Mumbai vs. ACIT 15(2)(1), Mumbai

Bench: Shri Pramod Kumar () & Shri Ravish Sood () [Assessment Year: 2012-13] Shri Kushal Biotech Ltd. Acit 15(2)(1) 3070, Bhandup Industrial Estate, Vs. Room No. 357, Aayakar Bhavan, Pannalal Compound, Lbs Marg, M.K.Road, Mumbai – 400 020 Bhandup (W), Mumbai – 400 078

…) is obligated to apply his mind to all the issues which arises from the impugned order before him is fortified by the judgment of the Hon‟ble High Court of Bombay in the case of Commissioner of Income-tax (Central) Vs. Premkumar Arjundas Luthdra (HUF) (2016) 240 ITR 133 (Bom), wherein the Hon‟ble jurisdictional High Court had observed as under: “8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the resul…

Ravindra Prataprai Doshi, Mumbai vs. Income Tax Officer 29(3)(1), Mumbai

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Shamim Yahya & Shri Ravish Soodravindra Prataprai Doshi The Income Tax Officer, Room No. 6, A Wing, Ward 29(3)(1), Premrose, Chs, 305, C-10, Pratyaksh Kar Bhavan, Dadasaheb Gaikwad Road, Vs. Bandra Kurla Complex Tambe Nagar, Mulund (E) Bandra (East), Mumbai- 400080 Mumbai -400051

…P a g e | 1 ITA No.52/Mum/2018 AY. 2007-08 Ravindra Prataprai Doshi Vs. The Income Tax Officer, Ward 29(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member and Shri Ravish Sood, Judicial Member Ravindra Prataprai Doshi The Income Tax Officer, Room No. 6, A Wing, Ward 29(3)(1), Premrose, CHS, 305, C-10, Pratyaksh Kar Bhavan, Dadasaheb Gaikwad Road, Vs. Bandra Kurla Complex Tambe Nagar, Mulund (E) Bandra (East), Mumbai- 400080 Mumbai -400051 PAN – AASPD6694B (Appellant) (Respondent) Appellant by: None Respondent by: Shri D.G.Pansari, Sr. D.R Date of Hearing: 2…