Kesar Terminals & Infrastructure Limited v. DCIT

Income Tax Officer, Parel vs. N K Family Trust, Lower Parel

Accordingly, all the grounds raised by the Revenue are dismissed

Bench: us, at the outset, invited our attention to the Cross Objection raised by the Assessee whereby the Assessee has challenged the assumption of jurisdiction by the Assessing Officer under Section 148 of the Act which reads as under: "1. The Ld. CIT(A) ought to have appreciated that the reopening of

…IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Income Tax Officer 22(2)(1) Room No.312, 3rd Floor, Piramal Chambers, Lalbaug, Mumbai - 400012. Maharashtra. …………. Appellant Vs N. K. Family Trust 333-B, Adhyaru Industrial Estate, Sunmill Compound, Lower Parel, Mumbai – 400012. Maharashtra [PAN:AAATN2399F] …………. Respondent Cross Objection No.32/Mum/2026 (In ITA No.8969/Mum/2025) (Assessment Year:2012-2013) N. K. Family Trust 333-B, Adhyaru Industrial Estate, Sunmill Compound, Lower Parel, Mumbai – 400012. Maharashtra [PAN…

Amish Anantrai Modi, Mumbai vs. Central Circle 2(1), Mumbai

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Amish Anantrai Modi Vs. Dy.Commissioner of B-1602, Panchsheel Income Tax Central Heights, Mahavir Nagar Circle 2(1), Mumbai Kandivali West Mumbai – 400 067 PAN/GIR No.AFXPM2914F (Appellant) .. (Respondent) Assessee by Shri Ravikant Pathak Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 20/01/2026 Date of Pronouncement 21/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 12.08.2025…

Haresh Nagindas Mehta, Mumbai vs. The Income Tax Officer, Ward 26(1)(7), Mumbai

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

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2012-13 Haresh Nagindas Mehta, The Income Tax Officer, B/6, Samadhan Bldg, Ward-26(1)(7), L.T. Road, Mulund (E), Vs. Kautilya Bhavan, Mumbai-400081. Mumbai-400051. Pan : Aabpm4028K (Appellant) (Respondent) For Assessee : Ms. Neha Paranjpe For Revenue : Shri Surendra Mohan, Sr.Dr Date Of Hearing : 30-07-2025 Date Of Pronouncement : 31-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 28-02-2025, Pertaining To Assessment Year (Ay) 2012-13. 2. During The Course Of Hearing, The Ld.Ar Submitted That The Assessee Has Moved A Prayer For Admission Of The Following Additional Grounds Of Appeal: “Reopening Is Bad In Law: 1. The Reassessment Proceedings Initiated By The Ao & The Assessment Order Passed Pursuant To The Same Are Bad In Law & Without Jurisdiction

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assessment Year : 2012-13 Haresh Nagindas Mehta, The Income Tax Officer, B/6, Samadhan Bldg, Ward-26(1)(7), L.T. Road, Mulund (E), vs. Kautilya Bhavan, Mumbai-400081. Mumbai-400051. PAN : AABPM4028K (Appellant) (Respondent) For Assessee : Ms. Neha Paranjpe For Revenue : Shri Surendra Mohan, Sr.DR Date of Hearing : 30-07-2025 Date of Pronouncement : 31-07-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order o…

Prasanth Sunil Kumar Bohra, Mumbai vs. Income Tax Officer 20(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA 6725/Mum/2024 is allowed

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘C’ BENCH BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.2302 & 2303/MUM/2025 Assessment Years: (2014-15 & 2016-17) (Physical Hearing) Prasanth Sunil Kumar Bohra, Vs. ITO, 302-A, Om Residency Jerbai Wadia Ward – 20(2)(1), Road, Bhoiwada Patel, Mumbai Maharashtra – 400012 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AYXPB0284C (Appellant) (Respondent) Appellant by Shri Himanshu Gandhi, AR Respondent by Shri Rajendra Joshi, Sr. DR Date of Hearing 15/05/2025 Date of Pronouncement 19/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH,…

Prasanth Sunil Kumar Bohra, Mumbai vs. Income Tax Officer 20(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA 6725/Mum/2024 is allowed

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘C’ BENCH BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.2302 & 2303/MUM/2025 Assessment Years: (2014-15 & 2016-17) (Physical Hearing) Prasanth Sunil Kumar Bohra, Vs. ITO, 302-A, Om Residency Jerbai Wadia Ward – 20(2)(1), Road, Bhoiwada Patel, Mumbai Maharashtra – 400012 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AYXPB0284C (Appellant) (Respondent) Appellant by Shri Himanshu Gandhi, AR Respondent by Shri Rajendra Joshi, Sr. DR Date of Hearing 15/05/2025 Date of Pronouncement 19/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH,…

DCIT(Exemp)-2(1), Mumbai vs. Tata Education and Development Trust, Mumbai

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai 608, 6th Floor, MTNL Building, Cumbulla Hill, Peddar Road, Mumbai-400026.Maharashtra …………. Appellant Vs Tata Education and Development Trust Bombay house, Ground floor, Homi Mody Street, Fort, Mumbai- 400001. Maharashtra [PAN:AABTT5628C] …………. Respondent Appearance For the Appellant/Department : Shri Biswanath Das For the Respondent/Assessee : Shri Sukhsagar Syal, Shri. Atual T. Suraiya Date Conclusion of hearing : 17.02.2…

Suresh Babulal Agrawal, Mumbai vs. The ITO Ward-34(3)(7), Mumbai

In the result, appeal filed by the Assessee stands allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2012-13

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2012-13 Mr. Suresh Babulal Agrawal Income Tax Officer, Room No. 519,5th Floor, 7/537 MHB Colony, Gorai Road, Vs. Borivali(W) Kautilya Bhavan, C-41 to C- Mumbai-400092 43, G Block, BKC PAN: AACPA299E Mumbai-400051 (Appellant) (Respondent) Present for: Assessee by : Shri Jay Bhansali, Ld. A.R. Revenue by : Shri Srinivas P., Ld. Sr. D.R. Date of Hearing : 03 .04 .2025 Date of Pronouncement : 28 .04 .2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal h…