I.T.O. - 23(1)(5), Mumbai vs. Grace Development Associates, Mumbai
In the result, the appeal filed by the revenue is dismissed
ITA 712/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14
Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaleito – 23(1)(5) Vs. M/S Grace Development Room.No.113,1St Floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1St Floor, 150 Mumbai – 400 007 Pali Road, Nr. Hdfc Bank, Bandra (W), Mumbai – 400050. Pan/Gir No. : Aahfg5648M Appellant .. Respondent Appellant By : Ms.Neeraja Sarma.Dr Respondent By : Mr.Devendra Jain.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 16.03.2023 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) -32, Mumbai Passed U/S 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:
For Appellant: Ms.Neeraja Sarma.DRFor Respondent: Mr.Devendra Jain.AR
Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 68
…t of the A.O. to have provided all the materials which were being used against the assessee. In case the AO was relying on the statements of a person then the assessee would have to be given an opportunity to cross examine. > DCIT vs. Mahendra Ambalal Patel, 40 DTR 243 (Guj.) M/s Grace Development Associates. Mumbai. It was held that no addition can be made merely on the basis of a bald statement of a third party without there being any corroborative evidence particularly when the assessee was not allowed to cross examine. Hence, from the analysis of these judgments, one thing is clear that the appellant was not…
