Nimir Kishore Mehta v. Assistant Commissioner of Income-tax

HASEEB MOHAMMED IQBAL SHAIKH ,MUMBAI vs. ITO, INT TAX 4(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2016-17 Haseeb Mohammed Iqbal Shaikh Income Tax Officer, 9/301, Vijay Park Ghodbunder (International Taxation)- Road, Kasarvadavli, Thane, Vs 4(2)(1), Mumbai - 400601 Mumbai (Pan : Bscps9388A) (Appellant) (Respondent) Present For: Assessee : Shri Nishant Thakkar, Shri Rajesh Poojary & Ms. Jasmin Amalsadwala, Advocates Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 14.08.2025 Date Of Pronouncement : 11.11.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Assessment Passed Under The Directions Of Dispute Resolution Panel-1, Mumbai, Vide Order No. Itba/Drp/F/144C(5)/2024-25/1070521602(1), Dated 21.11.2024, Passed U/S. 144C(5) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Assessment Year 2016-17. 2. Grounds Taken By The Assessee Are Reproduced As Under: “1. Reassessment Proceedigns: 1.1 The Income Tax Officer 1 (1), Thane ("The J.A.O.") Erred In Passing The Order U/S. 148A(D) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 28Th March 2023 & Issuing Notice U/S. 148 Of The Act On 29Th March 2023 In Violation Of The Provisions Of Section 151A Of The Act Read With E-Assessment Of Income Escaping Assessment Scheme, 2022. 2 Haseeb Mohammed Iqbal Shaikh Ay 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Haseeb Mohammed Iqbal Shaikh Income Tax Officer, 9/301, Vijay Park Ghodbunder (International Taxation)- Road, Kasarvadavli, Thane, Vs 4(2)(1), Mumbai - 400601 Mumbai (PAN : BSCPS9388A) (Appellant) (Respondent) Present for: Assessee : Shri Nishant Thakkar, Shri Rajesh Poojary and Ms. Jasmin Amalsadwala, Advocates Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 14.08.2025 Date of Pronouncement : 11.11.2025 O R D E R PER GIRISH AGRAWAL, ACC…

SANAND SANKARDAS ,MUMBAI vs. INCOME TAX OFFICER INT. TAX WARD 4(2)(1), MUMBAI

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 1102/M/2025 Assessment Year: 2015-16 Mr. Sanand Sankardas, B-03 Om Siv Society, Datar Colony, Ashok Nagar Road, Bhandup (E), Mumbai-400042. PAN: BORPS0620C (Appellant) Vs. Income Tax Officer Int. Tax, Ward 4(2)(1), Room No. 632, Kautilya Bhavan, Mumbai-400051. (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Aditya Ramachandran, A.R. : Shri Krishna Kumar, D.R. : 19.06.2025 : 27.06.2025 ORDER Per : Raj Kumar Chauh…