MAX HOSPITALS AND ALLIED SERVICES LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX MUMBAI -3, MUMBAI
In the result the appeal filed by the assessee stands dismissed
ITA 2907/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2024AY 2018-19
Bench: Smt. Beena Pillai & Smt Renu Jauhriassessment Year: 2018-19 Max Hospitals & Principal Allied Services Commissioner Of 401, 4Th Floor, Income Tax Mumbai- 3 Man Excellenza, Room No.612, Vs. S. V. Road, 6Th Floor, Vile Parle (W.), Aayakar Bhavan, Mumbai- 400056 Maharishi Karve Road, Pan: Aagcr9198D Mumbai- 400020. Appellant : Respondent
For Appellant: RespondentFor Respondent: Ms. Sanyogia Nagpal (CIT-DR)
Section 143(3)Section 14ASection 263Section 56(2)(viib)
…tion was called for in respect of the same merely to replace that view, 263 cannot be initiated. In support of this, he placed reliance on following: 1. Decision of Bombay High Court in case of Ld.PCIT vs. Shiv Sahay Punarvasan Prakalp Ltd. reported in (2023) 456 ITR 336 2. Decision of Bombay High Court Grasim Industries Ltd. vs CIT reported in (2010) 321 ITR 92. 3.6. The Ld.AR thus submitted that, the Ld.AO verified all the details furnished by the assessee in response to notice issued referred to herein above placed at pages of the paper book mentioned therein. He specifically referred to notice issue on Max Ho…