Legato Systems (India) Pvt. Ltd. v. DCIT (

ACIT-CC-7(3), MUMBAI vs. INFRATECH BUILDERS AND AGRO PRIVATE LIMITED , MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2009-10 Asst. Commissioner Of Income Vs Infratech Builders & Agro Pvt. Tax Central Circle 7(2), Ltd. Mumbai 216 Shah & Nahar Industrial E, Room No.655, 6Th Floor Dr. E Moses Road Worli Aayakar Bhavan M.K. Road Mumbai 400018, Maharashtra Mumbai, Mumbai India, Mumbai Pan: Aabci7392B Appellant Respondent Present For: Appellant By : Shri Niraj Sheth, Advocate Respondent By : Shri Virabhadra S. Mahajan, Sr. Dr (Virtually Appeared) Date Of Hearing : 29.09.2025 Date Of Pronouncement : 22.12.2025 O R D E R Per Girish Agrawalthis Appeal Filed By The Revenue Is Arising Out Of The Order Cit(A),- 49, Itba/Apl/S/250/2024-25/1072911991(1) Mumbai Vide Order Dated 04.02.2025 Against The Assessment Order Passed U/S 143(3)/147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 13.12.2016 For A.Y. 2009-10. 2. Grounds Taken By The Revenue Are As Under: 1."On Facts & Circumstances Of The Case & In Law, The Ld.Cit(A) Erred In Holding That The Reopening Of The Assessment Under Section 147 Of The Income Infratech Builders & Agro Pvt. Ltd. A.Y.2009-10 Tax Act, 1961 Is Bad In Law Without Considering The Fact That The Assess Had Failed To Provide 1 The Details Of Payments Made To M/S. Bovis India Pvt. Ltd. & M/S. Bovis Lend Lease India Pvt. Ltd. & No Service Tax Was Charged On The Payments Made To These Companies, Unlike Other Similar Payments.”

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Asst. Commissioner of Income vs Infratech Builders & Agro Pvt. Tax Central Circle 7(2), Ltd. Mumbai 216 Shah & Nahar Industrial E, Room No.655, 6th Floor Dr. E Moses Road Worli Aayakar Bhavan M.K. Road Mumbai 400018, Maharashtra Mumbai, Mumbai India, Mumbai PAN: AABCI7392B Appellant Respondent Present for: Appellant by : Shri Niraj Sheth, Advocate Respondent by : Shri Virabhadra S. Mahajan, Sr. DR (Virtually appeared) Date of Hearing : 29.09.2025 Da…

HSBC ASSET MANAGEMENT (INDIA) PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 1(1)(2), MUMBAI

In the result, ground no.1 raised by assessee is allowed and assessment order framed found to be without jurisdiction

Bench: Shri Rahul Chaudhary & Shri Gagan Goyalhsbc Asset Management (India) Pvt. Ltd. 3Rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 Pan: Aabch0007N ...... Appellant Vs. Ito-1(1)(2) Mumbai. ..... Respondent Appellant By : Sh. Niraj Sheth, Ar Respondent By : Sh. Tejinder Pal Singh Anand, Sr. Dr Date Of Hearing : 28/02/2022 Date Of Pronouncement : 29/04/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Cit (A)’] Vide Order Dated 13.10.2017 For The Assessment Year (Ay) 2008-09. The Assessee Has Raised The Following Grounds Of Appeal: The Following Grounds Of Appeal Are Distinct & Separate & Without Prejudice To Each Other. 1. On The Facts & In Law, The Commissioner Of Income-Tax (Appeals) - 6, Mumbai [‘Cit(A)’] Erred In Upholding The Reassessment Proceedings Under Section 148 Of The Income-Tax Act, 1961 (‘The Act’) Initiated After Four Years From The End Of Relevant Assessment Year, Without Appreciating The Fact That Assessment Under Section 143(3) Was Made & The Appellant Had Disclosed Fully & Truly All Material Facts Necessary

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER HSBC Asset Management (India) Pvt. Ltd. 3rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 PAN: AABCH0007N ...... Appellant Vs. ITO-1(1)(2) Mumbai. ..... Respondent Appellant by : Sh. Niraj Sheth, AR Respondent by : Sh. Tejinder Pal Singh Anand, Sr. DR Date of hearing : 28/02/2022 Date of pronouncement : 29/04/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-6, Mumbai [h…

ACIT 3(2)(2), MUMBAI vs. NATIONAL BANK FOR AGRICULATURE AND RURAL DEVELOPEMENT, MUMBAI

Bench: Shri Pramod Kumar () & Shri Ravish Sood () A.C.I.T-3(2)(2) National Bank For Agriculture & R. No. 674, 6Th Floor, Vs. Rural Development, Aaykar Bhavan, M.K. Road, C-24, G-Block, Bandra Kurla Mumbai -400 020 Complex,Bandra, Mumbai – 400 051 Pan No. Aaact4020G (Revenue) (Assessee) Assessee By : Shri Jehangir Mistri, Senior Advocate Revenue By : Shri Rahul Raman, Cit D.R Date Of Hearing : 16/09/2021 Date Of Pronouncement : 01/12/2021 Order Per Ravish Sood, J.M:

…ITA No.4277/Mum/2016 A.Y. 2007-08 1 ACIT 3(2)(2)Vs. National Bank for Agriculture and Rural Development IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) A.C.I.T-3(2)(2) National Bank for Agriculture and R. No. 674, 6th Floor, Vs. Rural Development, Aaykar Bhavan, M.K. Road, C-24, G-Block, Bandra Kurla Mumbai -400 020 Complex,Bandra, Mumbai – 400 051 PAN No. AAACT4020G (Revenue) (Assessee) Assessee by : Shri Jehangir Mistri, Senior Advocate Revenue by : Shri Rahul Raman, CIT D.R Date of Hearing : 16/09/2021 Date of p…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(2), MUMBAI vs. KHYATI REALTORS PRIVATE LIMITED , MUMBAI

In the result, therefore, petition succeeds and is allowed

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh , Jm Dcit, Cir. 6(3)(2) Vs. M/S. Khyati Realtors Pvt.Ltd R.No.522, 5Th Floor 301/68, Manek Bhuvan 1St Hindu Colony Aayakar Bhavan M.K.Road, Dadar (E), Mumbai – 400 020 Mumbai – 400 014 Pan/Gir No.Aacck4422B (Appellant) .. (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI AMARJIT SINGH , JM DCIT, CIR. 6(3)(2) Vs. M/s. Khyati Realtors Pvt.Ltd R.No.522, 5th Floor 301/68, Manek Bhuvan 1st Hindu Colony Aayakar Bhavan M.K.Road, Dadar (E), Mumbai – 400 020 Mumbai – 400 014 PAN/GIR No.AACCK4422B (Appellant) .. (Respondent) Revenue by Shri. B. Yadagiri Assessee by Shri Vijay Mehta & Shri Anuj Kisnadwala Date of Hearing 17/06/2019 Date of Pronouncement 17/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4710/Mum/2017 for A.Y.2008-09 arises out of the order by the ld. Com…