How many judgments cite Jeevan Investment & Finance (P.) Ltd. v. CIT?

37 judgments on BharatTax cite Jeevan Investment & Finance (P.) Ltd. v. CIT (88 Taxmann.com 552), spanning 2018 to 2026.

Which sections of the Income Tax Act does Jeevan Investment & Finance (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 263, Section 144B, Section 14A, Section 10AA.

Jeevan Investment & Finance (P.) Ltd. v. CIT

88 Taxmann.com 552High Court2017#3207 most cited

What is Jeevan Investment & Finance (P.) Ltd. v. CIT authority for?

An Assessing Officer's failure to conduct necessary inquiries renders the assessment order erroneous and prejudicial to the revenue, justifying revision under Section 263.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Jeevan Investment & Finance · Section 263 · non-enquiry · inadequate enquiry · assessment order erroneous · prejudicial to revenue · revisionary power · valuation of unlisted shares

Sections most often in play

Section 1961 Section 143(3)Section 263 Section 144B Section 14A Section 10AA Section 142(1)Section 143(2)

Read the full judgment

Issues it is cited on

assessment order erroneous malabar industrial inadequate enquiry revision under section 263 section 263(1)valuation of shares lack of enquiry erroneous and prejudicial eligible business section 80ia section 263 limited scrutiny

Judgments citing Jeevan Investment & Finance (P.) Ltd. v. CIT

Abhushan Jewellerys (India ) Pvt. Ltd, Mumbai vs. Pr. CIT -4, Mumbai

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

ITA 793/MUM/2022[2017-18]Status: DisposedITAT Mumbai12 Aug 2022AY 2017-18

Section 142(1)Section 143(3)Section 263

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 793/Mum/2022 (A.Y. 2017-18) Vs. PCIT-4 Abhushan Jewellery (India) Pvt. Ltd. Room No. 629 Office No.4, 2nd Floor 6th Floor Building No. 74A, Sheikh Aayakar Bhavan Memon Street, Zaveri M.K. Road Bazaar, Mumbai-400 002. Mumbai-400 020. PAN : MUMM18849F (Appellant) (Respondent) Assessee by Shri Devendra Jain Department by Smt. Shailja Rai Date of Hearing 13.07.2022 Date of Pronouncement 12.08.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated…

Asian Star Company Ltd, Mumbai vs. PCIT (Central), Mumbai-1, Mumbai

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

ITA 710/MUM/2022[2017-18]Status: DisposedITAT Mumbai12 Aug 2022AY 2017-18

Section 142(1)Section 143(3)Section 263Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 710/Mum/2022 (A.Y. 2017-18) Vs. PCIT (Central)-1 Asian Star Company Ltd. 114-C, Mittal Court 1001, 10th Floor Nariman Point Pratishtha Bhavan Mumbai-400 021. Old CGO Building Annexe, M.K. Road PAN : AAACA4856B Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri Suchek Anchaliya Department by Ms. Shailja Rai Date of Hearing 17.07.2022 Date of Pronouncement 12.08.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the revision order dated 31.3.2022 pas…

Axis Bank Foundation, Mumbai vs. CIT (Exemption), Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 1285/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Jul 2022AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Axis Bank Foundation V. Cit (Exemptions) 2Nd Floor, Axis House Room No. 617, 6Th Floor Pandurang Budhkar Marg Piramal Chamber, Lal Baug Worli, Mumbai - 400018 Parel, Mumbai - 400012 Pan: Aaatu2526R (Appellant) (Respondent) Assessee By : Shri Soumen Adak & Shri Nitin Agarwal Department By : Ms. Shailaja Rai

For Appellant: Shri Soumen Adak &For Respondent: Ms. Shailaja Rai

Section 11Section 11(1)(a)Section 12ASection 143(3)Section 263Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Axis Bank Foundation v. CIT (Exemptions) 2nd Floor, Axis House Room No. 617, 6th Floor Pandurang Budhkar Marg Piramal Chamber, Lal Baug Worli, Mumbai - 400018 Parel, Mumbai - 400012 PAN: AAATU2526R (Appellant) (Respondent) Assessee by : Shri Soumen Adak & Shri Nitin Agarwal Department by : Ms. Shailaja Rai Date of Hearing : 07.06.2022 Date of Pronouncement : 28.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assess…

Chandrakant Prahladbhai Patel, Ahmedabad vs. Pr. CIT-1, Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 2621/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2008-09

For Appellant: Shri A.C. Shah, A.R. &For Respondent: Shri Mudit Nagpal, CIT-D.R

Section 133(6)Section 143(3)Section 147Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2008-09 Chandrakant Prahladbhai Principal CIT-1, Patel, 2254/1, H.M. Room No. 304, C Wing, 3rd Floor, House, Mahurat Pole, Vs Manek Chowk, Pratyaksh Kar Ahmedabad Bhavan, Ambawadi, PAN: AOZPP4246C Ahmedabad-380015 (Appellant) (Respondent) Assessee by: Shri A.C. Shah, A.R. & Shri Bhadresh Gandhakwala, A.R. Revenue by: Shri Mudit Nagpal, CIT-D.R. Date of hearing : 28-04-2022 Date of pronouncement : 20-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL,…

Ravi Metallics Limited, Rourkela vs. Pr.CIT, Sambalpur

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Ravi Metallics Limited, I/10, Civil Township, Rourkela-769004 PAN No.ADQPS 4031 G ………………Assessee Versus Pr.CIT, Sambalpur ………………..Revenue Shri P.R.Mohanty, AR for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 30/05/2022 Date of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the ord…

Reliance Home Financ Ltd., Mumbai vs. Pr. CIT-8, Mumbai

ITA 815/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Nov 2021AY 2015-16

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Yogesh Thar, A.R. &For Respondent: Shri Shekhar Gajbhiy, D.R

Section 143(3)Section 263Section 72A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.815 & 814/M/2021 Assessment Years: 2015-16 & 2016-17 M/s. Reliance Home Principle Commissioner Finance Ltd., of Income Tax-8, 11th Floor, Room No.611, The Ruby, 6th Floor, Vs. North-West Wing, Aayakar Bhavan, Senapati Bapat Marg, M.K. Road, Dadar (West), Mumbai - 400020 Mumbai – 400 028 PAN: AAEFC0305E (Appellant) (Respondent) Present for: Assessee by : Shri Yogesh Thar, A.R. & Shri Chaitanya D. Joshi, A.R. Revenue by : Shri Shekhar Gajbhiy, D.R. Date of…

Vikas Oil Products, Dausa vs. PCIT-1, Jaipur

In the result, this appeal of the assessee stands dismissed

ITA 28/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 26/JP/2021 Assessment Year: 2011-12 JR Industries, cuke P.C.I.T-1 Vs. H-36-37-38, RIICO Industrial Area, Jaipur. Dausa, (Rajasthan) PAN No.: AAEFJ 4186 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 27/JP/2021 Assessment Year: 2011-12 OM Industries, cuke P.C.I.T-1 Vs. E-6A, Dausa, RIICO Industrial Area, Jaipur. Agra Road, Dausa, (Rajas…

Om Industries, Dausa vs. PCIT-1, Jaipur, Jiapur

In the result, this appeal of the assessee stands dismissed

ITA 27/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

Jr Industries, Dausa vs. PCIT-1, Jaipur

In the result, this appeal of the assessee stands dismissed

ITA 26/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

Pawansut Media Services Pvt Ltd, New Delhi vs. Pr. CIT - 7, New Delhi

In the result, appeal of the assessee is allowed

ITA 534/DEL/2021[2015-16]Status: DisposedITAT Delhi14 Oct 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri Kapil Goel, Advocate &For Respondent: Smt. Sushma Singh, CIT-DR

Section 143(3)Section 263Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.534/Del./2021 Assessment Year 2015-2016 Pawansut Media Services Pvt. Ltd., Delhi – 110019. The Principal PAN AAECP2155J Commissioner of Income vs. C/o. Shri Kapil Goel, Tax-7, C.R. Building, Advocate, F-26/124, ITO, I.P. Estate, New Delhi - 110 002. Sector-7, Rohini, Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate & Shri Sandeep Goel, Advocate For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 19…

Prem Jain, Jaipur vs. Pr.CIT-1, Jaipur

In the result, appeal of the assessee is disposed off in light of aforesaid directions

ITA 279/JPR/2020[2015-16]Status: DisposedITAT Jaipur15 Jul 2021AY 2015-16

For Appellant: Sh. Siddharth Ranka (Adv) &For Respondent: Sh. B. K. Gupta (PCIT)

Section 263Section 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 279/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Prem Jain, Principal Commissioner Vs. 90, Bapu Bazar, Jaipur of Income Tax-1, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPJ4150C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Siddharth Ranka (Adv) & Sh. Saurav Harsh (Adv.) jktLo dh vksj ls@ Revenue by…

Shree Cement Limited, Beawar vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 04/JP/2021 Assessment Year: 2014-15 Shree Cement Limited, cuke Pr.CIT, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. PAN No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dilip Desai (CA) Shri Vijay Shah (CA) Shri Mohit Choudhary (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ d…

Bhagwan Das Harwani, Ajmer vs. Pr.CIT, Udaipur

In the result, appeal of the assessee is partly allowed

ITA 5/JPR/2021[2016-17]Status: DisposedITAT Jaipur22 Jun 2021AY 2016-17

For Appellant: Sh. Sunil Porwal (CA) &For Respondent: Shri B. K. Gupta (Pr.CIT)

Section 133(6)Section 263Section 263(1)Section 269S

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 05/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke Bhagwan Das Harwani, Pr. CIT, Vs. Prop. M/s Parwati Oil Mill, Ajay Udaipur Nagar, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPH1392L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) & Sh. Subhash Porwal (CA) jktLo dh vksj ls@ Revenue by :…

Shree Malgangadevi Sahakari Patpedhi Maryadit, Mumbai vs. Principle Commissioner of Income Tax 29, Mumbai

Accordingly, the grounds raised by the assessee is allowed

ITA 1074/MUM/2019[2014-15]Status: DisposedITAT Mumbai22 Nov 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1074/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Respondent: Shri Sushil Kumar Poddar

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 1074/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) PCIT 29 Shree Malgangadevi C/10, Pratyakshkar Sahkari Patpedhi Maryadit Bhavan, Bandra Kurla Shop No. 9, B wing, Shiv बिधम/ Complex, Mumbai-400 051 Sagar Complex Vs. Tembhipada Road, Ashok Kedare Chowk, Bhandup west, Mumbai-400 078 स्थायीलेखासं./जीआइआरसं./PAN No. AAAAM2162L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri Ruturaj H. Gujar AR : by प्रत्यथीकीओरसे/Respondentby : Shri Sushil Kumar Pod…

Dabur Invest Corp, New Delhi vs. Prcit-16, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 1764/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Mar 2019AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri G.C. Srivastava, Sr Adv

Section 263

…n't pursue that line of enquiry. This was a case of non-enquiry and not inadequate enquiry. Therefore the order of the assessing officer was certainly erroneous and prejudicial to the revenue." Jeevan Investment and Finance Pvt Ltd Vs CIT City 1 Mumbai [2017] 88 Taxmann.com 552 (Bombay) “In the present case, therefore, there was failure on the part of the assessing officer to conduct necessary and required enquiries. Failure to conduct the said enquiries makes the assessment order erroneous and prejudicial to the interests of the revenue. The commissioner rightly exercised his revisionary power u/s 263 of the act…

Dabur Invest Corp, New Delhi vs. Prcit-16, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 1763/DEL/2018[2013-14]Status: DisposedITAT Delhi11 Mar 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri G.C. Srivastava, Sr Adv

Section 263

Acc Ltd, Mumbai vs. CIT Ltu, Mumbai

In the result, the appeal is allowed

ITA 4581/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Oct 2018AY 2011-12

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 Acc Ltd. (Formerly Known Commissioner Of As The Associated Cement Income Tax-Ltu Vs. Companies Ltd.) Cement Mumbai. House, 121, M.K. Road, Mumbai. Pan No. Aaact1507C Appellant Respondent Assessee By : Mr. Yogesh Thar, Ar Revenue By : Mr. R.P. Meena, Cit Dr Date Of Hearing : 24/07/2018 Date Of Pronouncement : 15/10/2018

For Appellant: Mr. Yogesh Thar, ARFor Respondent: Mr. R.P. Meena, CIT DR

Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 ACC Ltd. (Formerly known Commissioner of as The Associated Cement Income Tax-LTU Vs. Companies Ltd.) Cement Mumbai. House, 121, M.K. Road, Mumbai. PAN No. AAACT1507C Appellant Respondent Assessee by : Mr. Yogesh Thar, AR Revenue by : Mr. R.P. Meena, CIT DR Date of Hearing : 24/07/2018 Date of pronouncement : 15/10/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appeal is d…