New India Assurance Company Ltd. v. ACIT

SHIVRAM S SHETTY,MUMBAI vs. INCOME TAX OFFICER WARD 2(1), THANE

Bench: Ms. Kavitha Rajagopal, Jm & Shri Prabhash Shankar, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI PRABHASH SHANKAR, AM ITA Nos.5652 & 5653/Mum/2024 (Assessment Years: 2014-15 & 2015-16) Shri Shivram S. Shetty Gala No. 36, Rajashree Shopping Centre, Mira Road (E), Dist. Thane – 401107 PAN No.AKYPS7065D (Appellant) Vs. Income Tax Officer, Ward - 2(1), Room No.25, B Wing, 6th Floor, Ashar IT Park, Road No.16Z, Wagle Ind. Estate, Thane - 400 604 (Respondent) Assessee by : Shri Kumar Kale, Adv. Respondent by : Shri Pravin Salunkhe, SR. DR Date of Hearing : 14.11.2025 Date of Pronouncement : 04.02.2026 ORDER Per Ka…

DEPUTY COMMISSIONER OF INCOME TAX- 4(3)(1), MUMBAI vs. SPECIALITY PAPERS LIMITED, MUMBAI

Appeal of the revenue is partly allowed for statistical purposes

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5054/Mum/2024 (Assessment Year: 2013-14) DCIT-4(3)(1), Speciality Papers Limited. 649, Aayakar Bhavan, M.K. Road, Floor No. 93, Dadiseth Agairy Lane, Vs. Mumbai-400020. Kalbadevi Road, Mumbai-400002 PAN: AAECS0861Q Appellant) : Respondent) Appellant /Assessee by : Ms. Neha Sharma 0 Advocate & Priyanshi Chokshi, CA Revenue / Respondent by : Shri Arun Kanti Datta, CIT-DR : 05.06.2025 Date of Hearing : 01.07.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by th…

COMFORT INTECH LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 4(1)(1) MUMBAI, AAYKAR BHAWAN MUMBAI

In the result, the appeals filed by the Assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Comfort Intech Assistant Limited, 2573/Mum/24 2011-12 Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 6th Floor, S.V.Road, Aayakar Bhavan, Malad West M.K. Road, 2926/Mum/24 2012-13 Mumbai Mumbai PAN: AAACC5567H 2218/Mum/24 2011-12 Comfort Intech Assistant Limited, Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 2216/Mum/24 2012-13 6th Floor, S.V.Road, Aayakar Bhavan, Malad Wes…

COMFORT INTECH LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 4(1)(1) MUMBAI, AAYKAR BHAWAN MUMBAI

In the result, the appeals filed by the Assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Comfort Intech Assistant Limited, 2573/Mum/24 2011-12 Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 6th Floor, S.V.Road, Aayakar Bhavan, Malad West M.K. Road, 2926/Mum/24 2012-13 Mumbai Mumbai PAN: AAACC5567H 2218/Mum/24 2011-12 Comfort Intech Assistant Limited, Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 2216/Mum/24 2012-13 6th Floor, S.V.Road, Aayakar Bhavan, Malad Wes…

ASSISTANT COMMISSIONER OF INCOME TAX- 4(1)(1), MUMBAI vs. COMFORT INTECH LIMITED, MUMBAI

In the result, the appeals filed by the Assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Comfort Intech Assistant Limited, 2573/Mum/24 2011-12 Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 6th Floor, S.V.Road, Aayakar Bhavan, Malad West M.K. Road, 2926/Mum/24 2012-13 Mumbai Mumbai PAN: AAACC5567H 2218/Mum/24 2011-12 Comfort Intech Assistant Limited, Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 2216/Mum/24 2012-13 6th Floor, S.V.Road, Aayakar Bhavan, Malad Wes…

ASSISTANT COMMISSIONER OF INCOME TAX-4(1)(1), MUMBAI vs. COMFORT INTECH LIMITED, MUMBAI

In the result, the appeals filed by the Assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Comfort Intech Assistant Limited, 2573/Mum/24 2011-12 Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 6th Floor, S.V.Road, Aayakar Bhavan, Malad West M.K. Road, 2926/Mum/24 2012-13 Mumbai Mumbai PAN: AAACC5567H 2218/Mum/24 2011-12 Comfort Intech Assistant Limited, Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 2216/Mum/24 2012-13 6th Floor, S.V.Road, Aayakar Bhavan, Malad Wes…

ASSISTANT COMMISSIONER OF INCOME TAX- 4(1)(1), MUMBAI vs. COMFORT INTECH LIMITED, MUMBAI

In the result, the appeals filed by the Assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Comfort Intech Assistant Limited, 2573/Mum/24 2011-12 Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 6th Floor, S.V.Road, Aayakar Bhavan, Malad West M.K. Road, 2926/Mum/24 2012-13 Mumbai Mumbai PAN: AAACC5567H 2218/Mum/24 2011-12 Comfort Intech Assistant Limited, Commissioner of A-301, Hetal Arch, Income Tax-4(1)(1), Opp: Natraj Market, 2216/Mum/24 2012-13 6th Floor, S.V.Road, Aayakar Bhavan, Malad Wes…

DCIT-14.1.1, MUMBAI vs. AMCOR FLEXIBLES INDIA PVT. LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER DCIT, Circle-14(1)(1) Vs. M/s. Amcor Flexibles Room No.432, 4th Floor India Pvt. Ltd. Aayakar Bhavan Level 6, Tower 3, M.K.Road, Equiniox Business Park Mumbai – 400 020 CTS No.83/1, 19, LBS Road, Kurla(W)-400 070 PAN/GIR No.AAGCA0510J (Appellant) .. (Respondent) Assessee by Shri Ajit Jain & Shri Siddhesh Chaugule Revenue by Shri Manoj Kumar Sinha Date of Hearing 05/09/2024 Date of Pronouncement 06/09/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been…

VARDHA ENTERPRISES PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeal filed by the Assessee stands allowed

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singhassessment Year: 2013-14

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Vardha Enterprises Assistant Private Limited, Commissioner of 103, Shantivan 2A, Income Tax, Raheja Township, Vs. Central Circle-4(3), 1921, 19th Floor, Malad (E), Mumbai-400097. Air India Building, PAN: AACCV6065D Nariman Point, Mumbai-400021. (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi, C.A. Shri Tapan Doshi, A.R. Revenue by : Shri Ankush Kapoor, CIT DR Date of Hearing : 11.06.2024 Date of Prono…