M/s. Sanjeev Agarwal v. DCIT

DCIT 5(1)(2), Mumbai vs. Hardcastle Petrofer P.Lt, Mumbai

In the result, C.O. filed by the assessee is allowed and appeal of the Revenue is dismissed

Bench: Shri R.C.Sharma & Shri Pawan Singh

…Appeals No.77/2012 and 78/2012 since no substantial question of law is raised in both the appeals.” 4 ITA No. 182/M/2015 & C.O. 123/M/2016 M/s Hardcastle Petrofer Pvt. Ltd. Further, the Co-ordinate Bench of Chandigarh Tribunal in Sanjeev Aggarwal v. DCIT [159 ITD 302(Chd.)] in ITA Nos. 102, 103, 169 & 170 (CHD.) of 2006 while dealing with almost identical grounds held as under: “From the perusal of the above provisions, it is quite clear that the Assessing Officer has to issue and serve a notice under section 148 of the Act to the assessee before making assessment under section 147 of the Act. The notice unde…

Saurabh Bankimchandra Dani, Mumbai vs. DCIT 4(1), Mumbai

In the result, the appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM Shri Saurabh Bankimchandra Vs. DCIT, 4(1), Mumbai 6th Dani, Floor, Vasudha Apartment, Sadanand Hufhu Marg, Worli, Mumbai – 400025 PAN/GIR No. : AACPD8834B (Appellant) ( Respondent) .. Assessee by : Shri Bharath Janarthanan Revenue by : Miss Kusum Bansal Date of Hearing : 04/10/2016 Date of Pronouncement 07/10/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): This appeal filed by the assessee against the order of CIT(A) for the assessment year 2009-2010 in the matter of order passed under Section 143(3) read with…