East India Commercial Co. Ltd. v. Collector of Customs

M/S. Logicon Alternate Fuels Pvt. Ltd, Mumbai vs. Dy.Commissioner of Income Tax, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S Paper Recycle, Mumbai vs. CIT (Appeal), Delhi

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Greenglobe Fuelsolutions, Mumbai vs. ITO WD 26(1) (1), Mumbai

In the result, appeal is allowed

Bench: The Due Date Of Filing Of Return Of Income And, Hence, Allowable As Deduction U/S 36(1)(Va) R.W.S. 43B.

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundament…

Aaryans Security Force, Mumbai vs. CIT (A) NFAC, Delhi

In the result, this appeal is allowed

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S. Oriental Trading Co., Mumbai vs. CIT (A) NFAC, Mumbai

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2329 & 2330/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2018-19 & 2019-20) Cit(A) - Nfac M/S Oriental Trading Co. Mumbai. 1St Floor, Elite House, Punjab बिधम/ Foundry, Near Classic Studio, Vs. Mira Road East, Mumbai-400 107 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaafo7024L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Sanjay Parikh, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Nihar Ranjan Samal, Ld. Dr सुनवाईकीतारीख/ : 11.07.2022 Date Of Hearing घोषणाकीतारीख / : 11.07.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 26.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19 & 2019-20. 2

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

DCIT, Circle -1, Thane vs. M/S Accura Pharmaquip Pvt Ltd, Mumbai

In the result, the appeal filed by the revenue stands dismissed

…he Constitution of India, the law laid down by the Hon’ble Supreme Court unquestionably binds all of us, and the Hon’ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon’ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Jagdamba Service Solution Pvt Ltd, Mumbai vs. CIT(A) (NFAC)- Delhi, Delhi

In the result, the appeal of the assessee is hereby allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.913/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2018-19) M/s. Jagdamba Service बिधम/ CIT(A) National Faceless Solution Pvt. Ltd. Appeal Centre (NFA) Vs. 1005, Corporate Annexe ITO-1 Near Udyog Bhavan, Pr. CCIT (NFAC), Room Sonawala Lane, Goregaon- No.401, 4th Floor, C- (E), Mumbai-400063. Block, Civic Centre, Delhi-110002. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AADCJ0686K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Dr. Pratap Narayan Sharma…

T K Steel Rolling Mills Private Limited, Mumbai vs. DCIT, CPC, Bangaluru

In the result, all the appeals are allowed in the terms indicated above

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

T K Steel Rolling Mills Private Limited, Mumbai vs. DCIT, CPC, Bangaluru

In the result, all the appeals are allowed in the terms indicated above

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Surana Motors Private Limited, Mumbai vs. Dy CIT, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Master Polishers Private Limited, Mumbai vs. DCIT, CPC, Mumbai

In the result, all the appeals are allowed in the terms indicated above

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Fortive India Pvt. Ltd, Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, appeal filed by the Appellant is partly allowed

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundament…

Nilesh V. Metha, Mumbai vs. DCIT 32(1), Mumbai

In the result, all the appeals are allowed in the terms indicated above

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S Vaishali Pharma Limited, Mumbai vs. Dy CIT CPC, Bangaluru

In the result, all the appeals are allowed in the terms indicated above

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S. Mazgaon Dock Shipbuilders Ltd, Mumbai vs. Addl/Jt/Dy/ACIT, Delhi

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1078/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2019-20) M/s. Mazagon Dock बिधम/ Addl/Joint/Deputy/ACIT Shipbuilders Ltd. National Faceless Vs. Mazdock House, Dockyard Assessment Centre, New Road Mazagon, Mumbai- Delhi. 400010. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACM8029J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Dr. Pratap Narayan Sharma (Sr. AR) सुनवाई की तारीख / Date of Hearing: 30/06/2022 घोषणा की तारीख /Date of Pronouncement:…

Stg Refractory Services Pvt. Ltd., Mumbai-400042 vs. Dy Commissioner of Income Tax, Central Processing Centre, Karnataka-560500

In the result, all the appeals are allowed in the terms indicated above

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Chauhan Lifters, Mumbai vs. Commissioner of Income Tax (A) NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1289/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) National Faceless Chauhan Lifters Appeal Centre (Nfac), 124-3, Bhaskar Niwas Road No. बिधम/ Delhi 4, Scheme No. 6, Sion East, Vs. Maharashtra-400 022 स्थायीलेखासं./जीआइआरसं./ Pan No. Aakfc2375E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By None : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S S. K. International, Mumbai vs. DCIT 17(1), Mumbai

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1251/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) Dcit-17(1), M/S. S. K. International Kautilya Bhavan, Near S. K. House, 94-A, Aval Baug, बिधम/ Videsh Bhavan, Bandra D. S. P. Road, Dadar (E), Vs. Kurla, Mumbai-400 051 Mumbai-400 014 स्थायीलेखासं./जीआइआरसं./ Pan No. Aamfs2232C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By None : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 22.04.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Agaskar Civil & Garden Contractors, Mumbai vs. NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1247/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) National Faceless Agaskar Civil & Garden Appeal Centre (Nfac), Contractors बिधम/ Delhi Plot No. A-249, Namdeo Smruti, Vs. Sector-19, Koparkhairanine, Navi Mumbai-400 709 स्थायीलेखासं./जीआइआरसं./ Pan No. Abcfa6438K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 30.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Pace Setters Business Solutions Pvt. Ltd, Mumbai vs. Dy.CIT CPC Bangalore & Cir 8(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1216/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) Dcit, Cpc, Bangalore & Pace Setters Business Circle 8(2)(1), Mumbai Solutions Pvt. Ltd. बिधम/ 1 Bori Bunglow, 49 S K Bole Vs. Road, Prabhadevi, Mumbai-400 028 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcp7717M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Shri Bharat Kumar, Ld. Ar अपीलाथीकीओरसे/ Appellant By : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 23.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19. 2

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…