J D Printers Pvt. Ltd. v. ITO

DCIT CC 5(1), MUMBAI , MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

In the result, the CO filed by the assessee stands allowed

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon’ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon’ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT CC 5(1) MUMBAI , MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

In the result, the CO filed by the assessee stands allowed

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon’ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon’ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT CC 5(1), MUMBAI , BKC vs. J KUMAR INFRAPROJECTS LIMITED, ANDHERI

In the result, the CO filed by the assessee stands allowed

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon’ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon’ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

Appeal of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

…s, supra, were not relating to search and seizure cases being centralised and being outside the ambit of faceless assessment u/s.144B of the Act. Moreover, the later decision of the Hon’ble Bombay High Court in the case of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178 (Bom) has not followed the decision in the case of Hexaware, supra, in view of the subject matter as to whether the notice u/s.148 of the Act to be issued by JAO or FAO being stayed by Hon’ble Supreme Court in the case of Hexaware, supra, and thus stayed the proceedings arising from notice issued u/s.148 of the Act instead of quashing the same. T…

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

…upra, were not relating to search and seizure\ncases being centralised and being outside the ambit of\nfaceless assessment u/s.144B of the Act. Moreover, the\nlater decision of the Hon'ble Bombay High Court in the\ncase of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178\n(Bom) has not followed the decision in the case of\nHexaware, supra, in view of the subject matter as to\nwhether the notice u/s.148 of the Act to be issued by JAO\nor FAO being stayed by Hon'ble Supreme Court in the\ncase of Hexaware, supra, and thus stayed the\nproceedings arising from notice issued u/s.148 of the Act\ninstead of quashing the…

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

…upra, were not relating to search and seizure\ncases being centralised and being outside the ambit of\nfaceless assessment u/s.144B of the Act. Moreover, the\nlater decision of the Hon'ble Bombay High Court in the\ncase of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178\n(Bom) has not followed the decision in the case of\nHexaware, supra, in view of the subject matter as to\nwhether the notice u/s.148 of the Act to be issued by JAO\nor FAO being stayed by Hon'ble Supreme Court in the\ncase of Hexaware, supra, and thus stayed the\nproceedings arising from notice issued u/s.148 of the Act\ninstead of quashing the…

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

…upra, were not relating to search and seizure\ncases being centralised and being outside the ambit of\nfaceless assessment u/s.144B of the Act. Moreover, the\nlater decision of the Hon'ble Bombay High Court in the\ncase of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178\n(Bom) has not followed the decision in the case of\nHexaware, supra, in view of the subject matter as to\nwhether the notice u/s.148 of the Act to be issued by JAO\nor FAO being stayed by Hon'ble Supreme Court in the\ncase of Hexaware, supra, and thus stayed the\nproceedings arising from notice issued u/s.148 of the Act\ninstead of quashing the…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

…upra, were not relating to search and seizure\ncases being centralised and being outside the ambit of\nfaceless assessment u/s.144B of the Act. Moreover, the\nlater decision of the Hon'ble Bombay High Court in the\ncase of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178\n(Bom) has not followed the decision in the case of\nHexaware, supra, in view of the subject matter as to\nwhether the notice u/s.148 of the Act to be issued by JAO\nor FAO being stayed by Hon'ble Supreme Court in the\ncase of Hexaware, supra, and thus stayed the\nproceedings arising from notice issued u/s.148 of the Act\ninstead of quashing the…

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

…upra, were not relating to search and seizure\ncases being centralised and being outside the ambit of\nfaceless assessment u/s.144B of the Act. Moreover, the\nlater decision of the Hon'ble Bombay High Court in the\ncase of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178\n(Bom) has not followed the decision in the case of\nHexaware, supra, in view of the subject matter as to\nwhether the notice u/s.148 of the Act to be issued by JAO\nor FAO being stayed by Hon'ble Supreme Court in the\ncase of Hexaware, supra, and thus stayed the\nproceedings arising from notice issued u/s.148 of the Act\ninstead of quashing the…

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

…upra, were not relating to search and seizure\ncases being centralised and being outside the ambit of\nfaceless assessment u/s.144B of the Act. Moreover, the\nlater decision of the Hon'ble Bombay High Court in the\ncase of J D Printers Pvt. Ltd. v. ITO (2024) 468 ITR 178\n(Bom) has not followed the decision in the case of\nHexaware, supra, in view of the subject matter as to\nwhether the notice u/s.148 of the Act to be issued by JAO\nor FAO being stayed by Hon'ble Supreme Court in the\ncase of Hexaware, supra, and thus stayed the\nproceedings arising from notice issued u/s.148 of the Act\ninstead of quashing the…