Delhi) 8. ITO v. TCFC Finance Ltd. (89 Taxmann.com 225)

ACIT, Circle - 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt Ltd, Mumbai

In the result, both the appeals of the Revenue are allowed

ITA 5312/MUM/2024[2019-20]Status: DisposedITAT Mumbai04 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Nimesh Vora/For Respondent: Mr. Vivek Perampurna, CIT-DR

Section 115JSection 135Section 139(1)Section 143(3)Section 144BSection 43ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 5312 & 5310/MUM/2024 Assessment Year: 2019-2020 & 2020-21 ACIT- Circle 3 3 1, Room No. 481, 4th Floor, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai-400020. Appellant Vs. Jamnagar Utilities and Power Pvt. Ltd., 3rd Maker Chamber, Nariman Point, Mumbai-400021. PAN NO. AAACR 3893 В Respondent Assessee by : Mr. Nimesh Vora/ Ms. Moksha Mehta Revenue by : Mr. Vivek Perampurna, CIT-DR (Virtually Present) Date of Hearing : 17/09/2025 Date of pronouncement : 04…

ACIT, Circle - 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt Ltd, Mumbai

In the result, both the appeals of the Revenue are allowed

ITA 5310/MUM/2024[2020-21]Status: DisposedITAT Mumbai04 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Mr. Nimesh Vora/

Section 115JSection 135Section 139(1)Section 143(3)Section 144BSection 43ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 5312 & 5310/MUM/2024 Assessment Year: 2019-2020 & 2020-21 ACIT- Circle 3 3 1, Room No. 481, 4th Floor, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai-400020. Appellant Assessee by Revenue by Vs. Jamnagar Utilities and Power Pvt. Ltd., 3rd Maker Chamber, Nariman Point, Mumbai-400021. PAN NO. AAACR 3893 В Respondent : Mr. Nimesh Vora/ Ms. Moksha Mehta : Mr. Vivek Perampurna, CIT-DR (Virtually Present) Date of Hearing : 17/09/2025 Date of pronouncement : 04…

DCIT CC 4(2), Mumbai vs. Rockfort Estate Developers Pvt Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are allowed for statistical purposes

ITA 4091/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Apr 2022AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadaledcit, Cc-4(2) Vs M/S Rockfort Estate Room No. 1918, 19Th Developers Pvt Ltd Floor, Air India Bldg, 1,Leela Baug, Andheri – Nariman Point, Kurla, Mumbai – 400021. Mumbai – 400051. Pan/Gir No. : Aabcr7896K Appellant .. Respondent Co No. 72/Mum/2021 (Arising Out Of Ita No. 4091/Mum/2019 A.Y 2014-15) M/S Rockfort Estate Vs Dcit, Cc-4(2) Developers Pvt Ltd Room No. 1918, 19Th 1, Leela Baug,Andheri Floor, Air India Bldg, – Kurla, Nariman Point, Mumbai – 400051. Mumbai – 400021. Pan/Gir No. : Aabcr7896K Appellant .. Respondent Assessee By : Mr.Rahul Hakani.Ar Revenue By : Mr.S.N. Kabra.Dr Date Of Hearing 28.01.2022 Date Of Pronouncement 25.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-52

For Appellant: Mr.Rahul Hakani.ARFor Respondent: Mr.S.N. Kabra.DR

Section 14Section 143(2)Section 143(3)Section 14ASection 22Section 23Section 36(1)(iii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, CC-4(2) Vs M/s Rockfort Estate Room No. 1918, 19th Developers Pvt Ltd Floor, Air India Bldg, 1,Leela Baug, Andheri – Nariman Point, Kurla, Mumbai – 400021. Mumbai – 400051. PAN/GIR No. : AABCR7896K Appellant .. Respondent CO No. 72/Mum/2021 (Arising out of ITA No. 4091/Mum/2019 A.Y 2014-15) M/s Rockfort Estate Vs DCIT, CC-4(2) Developers Pvt Ltd Room No. 1918, 19th 1, Leela Baug,Andheri Floor, Air India Bldg, – Kurla, Nariman Point, Mumbai – 400051. Mumbai – 4000…