How many judgments cite Mr. Mohd. Farhan A. Shaikh v. ACIT?

672 judgments on BharatTax cite Mr. Mohd. Farhan A. Shaikh v. ACIT (434 ITR 1), spanning 2020 to 2026.

Which sections of the Income Tax Act does Mr. Mohd. Farhan A. Shaikh v. ACIT come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 270A, Section 153A, Section 250.

Mr. Mohd. Farhan A. Shaikh v. ACIT (434 ITR 1)

Q: What is Mr. Mohd. Farhan A. Shaikh v. ACIT authority for?

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify the exact charge by not striking off the irrelevant limb (concealment of income or furnishing inaccurate particulars of income). Such an omnibus or vague notice renders the penalty proceedings bad in law, and any penalty imposed on its basis is liable to be quashed.

Gaurav Gauba, Gurgaon vs. DCIT, Central Circle- 14, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1285/DEL/2019[2007-08]Status: DisposedITAT Delhi30 Mar 2022AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…submitted that the show-cause-notice issued by the Assessing Officer were illegal and bad in law and, therefore, liable to be quashed. He also placed reliance on the decision of Hon'ble Bombay High Court in the case of Mohd. Farhan A Sheikh Vs. DCIT (2021) 434 ITR 1 (Bom)(FB) for the proposition that when in the notice which was in printed form & the inapplicable portions was not deleted, the notice was not valid. 10. Learned Authorized Representative, thereafter submitted that similar notices have been issued by the Assessing Officer in all the present appeals. He, therefore, relying on the decision of Saha…

Akdant Buildcon Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of Assessees are allowed

ITA 1094/DEL/2019[2007-08]Status: DisposedITAT Delhi30 Mar 2022AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

Section 144Section 153ASection 264Section 271(1)(c)Section 274

…submitted that the show-cause-notice issued by the Assessing Officer were illegal and bad in law and, therefore, liable to be quashed. He also placed reliance on the decision of Hon'ble Bombay High Court in the case of Mohd. Farhan A Sheikh Vs. DCIT (2021) 434 ITR 1 (Bom)(FB) for the proposition that when in the notice which was in printed form & the inapplicable portions was not deleted, the notice was not valid. 10. Learned Authorized Representative, thereafter submitted that similar notices have been issued by the Assessing Officer in all the present appeals. He, therefore, relying on the decision of Saha…

M/S. Viraman Buildcon & Developers (P) Ltd., New Delhi vs. DCIT, Central Circle-29, New Delhi

In the result, the appeals are allowed, as indicated above

ITA 4953/DEL/2017[2008-09]Status: HeardITAT Delhi15 Mar 2022AY 2008-09

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

Section 132Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 4953 & 4010/Del/2017 Assessment Years: 2008-09 & 2009-10 M/s. Viraman Buildcon & Vs. DCIT, Developers (P) Ltd., CC-29, 527B, 5th Floor, HBN Officer, New Delhi D-Mall, Plot-D, Distt. Centre Paschim Vihar, New Delhi PAN :AACCV1429M (Appellant) (Respondent) Appellant by Ms. Gunjan Jain, CA Respondent by Sh. H.K. Chaudhary, CIT(DR) Date of hearing 15.03.2022 Date of pronouncement 15.03.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeals by the assessee arise…

Viraman Buildcon & Developers (P) Ltd., New Delhi vs. DCIT, CC- 29, New Delhi

In the result, the appeals are allowed, as indicated above

ITA 4010/DEL/2017[2009-10]Status: HeardITAT Delhi15 Mar 2022AY 2009-10

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

Section 132Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 4953 & 4010/Del/2017 Assessment Years: 2008-09 & 2009-10 M/s. Viraman Buildcon & Vs. DCIT, Developers (P) Ltd., CC-29, 527B, 5th Floor, HBN Officer, New Delhi D-Mall, Plot-D, Distt. Centre Paschim Vihar, New Delhi PAN :AACCV1429M (Appellant) (Respondent) Appellant by Ms. Gunjan Jain, CA Respondent by Sh. H.K. Chaudhary, CIT(DR) Date of hearing 15.03.2022 Date of pronouncement 15.03.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeals by the assessee arise…

M. Chandra Sekhar Goud, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

ITA 1640/HYD/2017[2007-08]Status: HeardITAT Hyderabad11 Mar 2022AY 2007-08

Bench: Shri S.S.Godara

For Appellant: Shri G.Sudhakara Rao, ARFor Respondent: Shri L.Jeevanlal, Sr.DR

Section 143(2)Section 144Section 148Section 154Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER Appellant Respondent ITA No. A.Y. 1639/Hyd/17 Sri M.Chandra Sekhar Income Tax Officer, 2007-08 Goud, Ward-7(2), Hyderabad Hyderabad [PAN: AHFPG5179A] 1640/Hyd/17 For Assessee : Shri G.Sudhakara Rao, AR For Revenue : Shri L.Jeevanlal, Sr.DR Date of Hearing : 11-03-2022 Date of Pronouncement : 11-03-2022 O R D E R This assessee’s two appeals for AY.2007-08 arise against the CIT(A)-3, Hyderabad’s common order dated 26-08-2016 passed in case No.0557 / 14-15 & 0245 / 15-16 / CIT(A)-3, involving proceed…

M. Chandra Sekhar Goud, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

ITA 1639/HYD/2017[2007-08]Status: HeardITAT Hyderabad11 Mar 2022AY 2007-08

Bench: Shri S.S.Godara

For Appellant: Shri G.Sudhakara Rao, ARFor Respondent: Shri L.Jeevanlal, Sr.DR

Section 143(2)Section 144Section 148Section 154Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER Appellant Respondent ITA No. A.Y. 1639/Hyd/17 Sri M.Chandra Sekhar Income Tax Officer, 2007-08 Goud, Ward-7(2), Hyderabad Hyderabad [PAN: AHFPG5179A] 1640/Hyd/17 For Assessee : Shri G.Sudhakara Rao, AR For Revenue : Shri L.Jeevanlal, Sr.DR Date of Hearing : 11-03-2022 Date of Pronouncement : 11-03-2022 O R D E R This assessee’s two appeals for AY.2007-08 arise against the CIT(A)-3, Hyderabad’s common order dated 26-08-2016 passed in case No.0557 / 14-15 & 0245 / 15-16 / CIT(A)-3, involving proceed…

Tdi Infracorp (India) Ltd., New Delhi vs. DCIT, Central Circle- 27, New Delhi

In the result, the appeal is allowed

ITA 5929/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Mar 2022AY 2009-10

Bench: Shri Saktijit Dey & Dr. Brr Kumarr Assessment Year: 2009-10

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBERR Assessment Year: 2009-10 TDI Infracorp (India) Ltd., Vs. DCIT, Central Circle- 27, 9, Kasturba Gandhi Marg, New Delhi. New Delhi-1100 01 PAN :AACCT4122B (Appellant) (Respondent) Appellant by Shri Madhur Agarwal, Adv. Respondent by Shri Umesh Takyar, Sr. DR Date of hearing 02.03.2022 Date of pronouncement 11.03.2022 ORDER PER SAKTIJIT DEY: JUDICIAL MEMBER: This is an appeal by the assessee assailing order dated 01.08.2015 of learned Commissioner of Income-Tax(Appea…

Triumph International Finance India Ltd., Mumbai vs. Jt. CIT (OSD), CC-7(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 195/MUM/2021[1998-99]Status: DisposedITAT Mumbai09 Mar 2022AY 1998-99

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.195 To 197/Mum/2021 (A.Ys.1998-99, 1999-2000 & 2002-03)

For Appellant: Rajiv KhandelwalFor Respondent: Dr. P. Daniel

Section 143(2)Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

…tisfied whether the penalty to be levied for concealment of income or furnishing inaccurate particulars of income. The ld. Counsel has placed reliance on the decision of jurisdictional High Court of Bombay in the case of Mohd. Farhan A. Shaikh Vs. DCIT (2021) 434 ITR 1 (Bom) wherein it is held that if there is a defect in not striking off the irrelevant matter the penalty cannot be levied. On the other hand 4 ITA Nos. 195 to 197/Mum/2021 A.Ys. 1998-99, 1999-2000 & 2002-03 Triumph International Finance India Ltd. Vs. JCIT (OSD) CC-7(1) the ld. Counsel has placed reliance on the decision of the lower authorities.…

Memon Co Op Bank Ltd, Mumbai vs. DCIT 1(3)(2), Mumbai

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

ITA 5990/MUM/2019[2009-10]Status: DisposedITAT Mumbai08 Mar 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5990/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) Memon Co-Op Bank Ltd बिधम/ Dcit-1(3)(2) C/O Memon Co-Op Bank Aaykar Bhavan, M. K. Road, Vs. Ltd, Patel & Sony Arcade, Mumbai-400020. 234 Bellasis Road, Nagpada, Mumbai-400008. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaat0066G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Pankaj Toprani Revenue By: Ajay Chandra (Dr) सुनवाई की तारीख / Date Of Hearing: 02/02/2022 घोषणा की तारीख /Date Of Pronouncement: 08/03/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 17.07.2019 Passed By The Commissioner Of Income Tax (Appeals)-03, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2009-10 Wherein The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: - “A. On The Facts & Circumstances Of The Case The Learned Cit(A) Erred In Confirming The Penalty Of Rs.70,61,337/- U/S 271(1)(C). B. The Learned C.1.T. (A) Failed To Appreciate That:

For Appellant: Shri Pankaj TopraniFor Respondent: Ajay Chandra (DR)

Section 143(3)Section 147Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5990/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) Memon Co-op Bank Ltd बिधम/ DCIT-1(3)(2) C/o Memon Co-op Bank Aaykar Bhavan, M. K. Road, Vs. Ltd, Patel & Sony Arcade, Mumbai-400020. 234 Bellasis Road, Nagpada, Mumbai-400008. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT0066G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Pankaj Toprani Revenue by: Ajay Chandra (DR) सुनवाई की तारीख / Date of Hearing: 02/02/2022 घोषणा की तारीख /Date of Pronouncemen…

Oriental Fabritech Pvt. Ltd, Mumbai vs. Dy.C.I.T.13(1)(2), Mumbai

ITA 1425/MUM/2021[2009-10]Status: DisposedITAT Mumbai07 Mar 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआ.अ.सं.1425/मुं/2021 िन.व.2009-10) Orient Fabritech Pvt. Ltd. C/So D.C.Bothra & Co. Llp (Ca), (Formerly Known As D.C. Bothra & Co.), 297, Tardeo Road, Willie Mansion, 1St Floor, Opp. Bank Of India, Nana Chowk, Mumbai-400007. Pan: Aaaco8702A ...... अपीलाथ" /Appellant बनाम Vs. Ito, Range- 1(2)(4), Room No. 537, 5Th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Rajkumar Singh. "ितवादी "ारा/Respondent By : Sh. R. A. Dhyani, Sr. Dr सुनवाई की ितिथ/ Date Of Hearing : 07/03/2022 घोषणा की ितिथ/ Date Of Pronouncement : 07/03/2022 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre, Delhi (Nfac) (In Short

For Appellant: Sh. Rajkumar SinghFor Respondent: Sh. R. A. Dhyani, Sr. DR

Section 271(1)(c)Section 274

…ssuing the notice. Even in subsequent notice issued on 15.03.2019, the AO has mentioned both the limbs of section 271(1)(c) of the Act. The ld. AR pointed that the Hon’ble Bombay High Court in full bench decision in the case of Mohd. Farhan A. Shaikh Vs. DCIT 434 ITR 1 has held that defect in notice i.e. non-striking आ.अ.सं. 1425/मुं/2021 (िन.व. 2009-10) I.T.A NO.1425/MUM/2021 (A.Y.2009-10) off irrelevant matter would vitiate penalty proceedings under section 271(1)(c) of the Act. 3. Per contra, Sh. R. A. Dhyani representing the Department vehemently defended the impugned order and submitted that penalty under…

Kanshi Ram Through Legal Heir Sh. Sanjeev Kumar, New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 1409/DEL/2016[2003-04]Status: DisposedITAT Delhi28 Feb 2022AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1409/Del/2016 िनधा"रणवष"/Assessment Year: 2003-04 बनाम Kanshi Ram Through Legal Heir Ito Sh. Sanjeev Kumar, Vs. Ward 24(3), 20A, Green Meadows Farm, New Delhi. P.O. Satbari, Mehrauli, New Delhi. Pan No. Anlpr4351F अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 271(1)(c)Section 274

…I.T.A.No.1409/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1409/Del/2016 िनधा"रणवष"/Assessment Year: 2003-04 बनाम Kanshi Ram through Legal heir ITO Sh. Sanjeev Kumar, Vs. Ward 24(3), 20A, Green Meadows Farm, New Delhi. P.O. Satbari, Mehrauli, New Delhi. PAN No. ANLPR4351F अपीलाथ" Appellant ""यथ"/Respondent Sh. Arun Kishore, CA िनधा"रतीक"ओरसे /Assessee by Sh. Vijay Choudhary, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 29.12.2021 28.02.2022 उ"ोषणाक"तारीख/Prono…

Sankalp Retail Value Stores Private Limited, Mumbai vs. ACIT 13(2)(1), Mumbai

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

ITA 2426/MUM/2018[2008-09]Status: DisposedITAT Mumbai24 Feb 2022AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 2426/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) Sankalp Retail Value Stores बिधम/ Acit-13(2)(1) Pvt. Ltd. Aayakar Bhawan, Mumbai- Vs. 401, Rajiv Premji Apts., S.V. 400020. Road, Borivali (W), Mumbai-400092. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaapc5897R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Revenue By: Shri Hoshang Boman Irani (Dr) सुनवाई की तारीख / Date Of Hearing: 02/12/2021 घोषणा की तारीख /Date Of Pronouncement: 24/02/2022 आदेश / O R D E R Per Amarjit Singh, (Jm): The Assessee Has Filed The Present Appeal Against The Order Dated 29.12.2017 Passed By The Commissioner Of Income Tax (Appeals)-21, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2008-09 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: -

For Appellant: NoneFor Respondent: Shri Hoshang Boman Irani (DR)

Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 2426/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) Sankalp Retail Value Stores बिधम/ ACIT-13(2)(1) Pvt. Ltd. Aayakar Bhawan, Mumbai- Vs. 401, Rajiv Premji Apts., S.V. 400020. Road, Borivali (W), Mumbai-400092. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAPC5897R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: None Revenue by: Shri Hoshang Boman Irani (DR) सुनवाई की तारीख / Date of Hearing: 02/12/2021 घोषणा की तारीख /Date of Pronouncement: 24/02/2022 आदेश / O…

Ashok Motilal Katariya, Nashik vs. Assistant Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 1252/PUN/2016[2007-08]Status: DisposedITAT Pune22 Feb 2022AY 2007-08

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.G. Jasnani

Section 132Section 271Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1252/PUN/2016 नििाारण वषा / Assessment Year : 2007-08 Shri Ashok Motilal Katariya, „Anshuman‟, 49-50, Near Forest Nursery, Sahdev Nagar, Gangapur Road, Nashik – 422013 PAN : ABDPK1068N ......अऩीऱाथी / Appellant बिाम / V/s. ACIT, Central Circle – 1, Nashik ……प्रत्यथी / Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 2…

M/S. Chemstar Organics (India) Ltd., Mumbai vs. The Dy.CIT, Central Circle-1(1), Baroda

In the result, the appeals filed by the assessee are partly allowed

ITA 2493/AHD/2014[1998-99]Status: DisposedITAT Mumbai22 Feb 2022AY 1998-99

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 2493 & 2494/Ahd/2014 (निर्धारण वर्ा / Assessment Years: 1998-99 & 2010-11) बिधम/ M/S. Chemstar Organics (India) Dcit, Central Circle-1(1) Ltd. Baroda. Vs. 4Th Floor, Pnb House, Sir P. M. Road, Fort, Mumbai-400001. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc9210F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Satish Modi Revenue By: Shri Mehul Jain (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 21/12/2021 घोषणा की तारीख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -01, Baroda [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 1998-99 & 2010-11. Ita. No.2493/Ahd/2014 2. The Assessee Has Filed The Present Appeal Against The Order Dated 09.06.2014 Passed By The Commissioner Of Income Tax (Appeals) -01, Baroda [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.1998-99 Wherein The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Satish ModiFor Respondent: Shri Mehul Jain (Sr. AR)

Section 143(1)Section 143(3)Section 144Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 2493 & 2494/Ahd/2014 (निर्धारण वर्ा / Assessment Years: 1998-99 & 2010-11) बिधम/ M/s. Chemstar Organics (India) DCIT, Central Circle-1(1) Ltd. Baroda. Vs. 4th Floor, PNB House, Sir P. M. Road, Fort, Mumbai-400001. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC9210F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Satish Modi Revenue by: Shri Mehul Jain (Sr. AR) सुनवाई की तारीख / Date of Hearing: 21/12/2021 घोषणा की तारीख /Date of Pronouncement: 22/02/2022 आदे…