PCIT v. Aditya Birla Telecom Ltd. (105 Taxmann.com 206)

DCIT-CC-4(3), MUMBAI, MUMBAI vs. ERA REALTORS PRIVATE LIMITED, MUMBAI

In the result, the ground No

ITA 3096/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 May 2025AY 2013-14

Section 132Section 143(2)Section 153ASection 254(1)Section 92C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER\nSHRI GIRISH AGRAWAL, HON'BLE ACCOUNTANT MEMBER\nITA No. 3096/Mum/2023 (AY: 2013-14)\n(Physical hearing)\nD.C.I.T Central Circle-4(3),\nRoom no. 1921, AIR India Building,\nNariman Point,\nMumbai-400 021\nAppellant\nAssessee Represented by\nDepartment Represented by\nDate of Conclusion of hearing\nDate of Pronouncement of Order\nEra Realtors Pvt.Ltd.Omkar House,\noff Eastern Express highway,\nVs Opp. Sion, Chunabhatti Signal,\nSion (East),\nMumbai-400 022\nPAN. AABCE9746R\n(Respondent)\nS/Sh…

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT

Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No.302/JP/2024 fu/kZkj.k o"kZ@Assessment Years :2017-18 cuke Suwalka and Suwalka Properties Asst. Commissioner of Vs. and Builders Pvt. Ltd. Income Tax, Bundi Road, Kunhari Ladpura, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCS 7054 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Sh.…

DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is partly allowed

ITA 356/IND/2023[2012-13]Status: DisposedITAT Indore20 Aug 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024

Section 133ASection 143(2)Section 147Section 148Section 14ASection 68

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Virtual hearing) Assessment Year: 2012-13 M/s Decent Industries ITO-1(2), Private Ltd, Bhopal 5th floor, Corporate Park, बनाम/ DB City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAECA6271G Assessee by Ms. Shilpa Gupta & Shri N.K. Gupta Revenue by Shri V.K. Singh, CIT-DR Date of Hearing 04.06.2024 Date of Pronouncement 20.08.2024 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved…

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a

Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 770/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Lovely Promoters Private ACIT, Limited Central Circle, Vs. 47A 47A, 3rd Floor Zakaria Ajmer. Street, Kolkata-700073. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCL1338C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mayank Taparia (Adv.) jktLo…

CYQUATOR MEDIA SERVICES PRIVATE LIMITED,MUMBAI vs. DCIT, RANGE .6(2)(1), MUMBAI

In the result, overall, the appeal of the Revenue in ITA No

ITA 4478/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Mar 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.4312/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Dcit-6(2)(1) बिधम/ M/S. Cyquator Media R. No. 504, 5Th Floor, Services Pvt. Ltd. Vs. Aayakar Bhavan, M. K. 135, Continental Building, Road, Mumbai-400020. Dr. A. B. Road, Worli, Mumbai-400018. Cross Objection No. 302/Mum/2018 Arising Out Of I.T.A. No.4312/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13) Cyquator Media Services बिधम/ Dcit-6(2)(1) Pvt. Ltd. Aayakar Bhavan, Vs. 18Th Floor, A Wing, Mumbai-400020. Marathon Futurex, N. M. Joshi Marg, Lower Parel, Mumbai-400013. आयकर अपील सं/ I.T.A. No.4478/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Cyquator Media बिधम/ Dcit-6(2)(1) R. No. 504, 5Th Floor, Services Pvt. Ltd. Vs. 135, Continental Building, Aayakar Bhavan, M. K. Dr. A. B. Road, Worli, Road, Mumbai-400020 Mumbai-400018. Dcit-6(2)(1) R. No. 504, 5Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaecp0069P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Jay Bhansali/Ms. Slachi Jain Revenue By: Shri H. N. Singh (Dr) & Mr. R. A. Dhyani (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 12/12/2022 घोषणा की तारीख /Date Of Pronouncement: 06/03/2023 C.O. 302/Mum/2018 A.Ys. 2012-13 Shri Cyquator Media Services Pvt. Ltd.

For Appellant: Shri Jay Bhansali/Ms. Slachi JainFor Respondent: Shri H. N. Singh (DR) & Mr. R

Section 143(3)Section 56Section 56(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.4312/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT-6(2)(1) बिधम/ M/s. Cyquator Media R. No. 504, 5th Floor, Services Pvt. Ltd. Vs. Aayakar Bhavan, M. K. 135, Continental Building, Road, Mumbai-400020. Dr. A. B. Road, Worli, Mumbai-400018. Cross Objection No. 302/Mum/2018 Arising out of I.T.A. No.4312/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13) Cyquator Media Services बिधम/ DCIT-6(2)(1) Pvt. Ltd. Aayakar Bhavan, Vs. 18th Floor, A Wing, Mumbai-400020. Marathon Fut…

DCIT, CIRCLE.6(2)(1), MUMBAI vs. CYQUATOR MEDIA SERVICES PRIVATE LIMITED, MUMBAI

In the result, overall, the appeal of the Revenue in ITA No

ITA 4312/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Mar 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.4312/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Dcit-6(2)(1) बिधम/ M/S. Cyquator Media R. No. 504, 5Th Floor, Services Pvt. Ltd. Vs. Aayakar Bhavan, M. K. 135, Continental Building, Road, Mumbai-400020. Dr. A. B. Road, Worli, Mumbai-400018. Cross Objection No. 302/Mum/2018 Arising Out Of I.T.A. No.4312/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13) Cyquator Media Services बिधम/ Dcit-6(2)(1) Pvt. Ltd. Aayakar Bhavan, Vs. 18Th Floor, A Wing, Mumbai-400020. Marathon Futurex, N. M. Joshi Marg, Lower Parel, Mumbai-400013. आयकर अपील सं/ I.T.A. No.4478/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Cyquator Media बिधम/ Dcit-6(2)(1) R. No. 504, 5Th Floor, Services Pvt. Ltd. Vs. 135, Continental Building, Aayakar Bhavan, M. K. Dr. A. B. Road, Worli, Road, Mumbai-400020 Mumbai-400018. Dcit-6(2)(1) R. No. 504, 5Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaecp0069P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Jay Bhansali/Ms. Slachi Jain Revenue By: Shri H. N. Singh (Dr) & Mr. R. A. Dhyani (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 12/12/2022 घोषणा की तारीख /Date Of Pronouncement: 06/03/2023 C.O. 302/Mum/2018 A.Ys. 2012-13 Shri Cyquator Media Services Pvt. Ltd.

For Appellant: Shri Jay Bhansali/Ms. Slachi JainFor Respondent: Shri H. N. Singh (DR) & Mr. R

Section 143(3)Section 56Section 56(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.4312/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT-6(2)(1) बिधम/ M/s. Cyquator Media R. No. 504, 5th Floor, Services Pvt. Ltd. Vs. Aayakar Bhavan, M. K. 135, Continental Building, Road, Mumbai-400020. Dr. A. B. Road, Worli, Mumbai-400018. Cross Objection No. 302/Mum/2018 Arising out of I.T.A. No.4312/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13) Cyquator Media Services बिधम/ DCIT-6(2)(1) Pvt. Ltd. Aayakar Bhavan, Vs. 18th Floor, A Wing, Mumbai-400020. Marathon Fut…

ACIT CENTRAL CIRCLE-1 , JAIPUR vs. MAHENDRA KUMAR AGARWAL, JAIPUR

In the result, appeal of the revenue is dismissed

ITA 172/JPR/2022[ABUPK2500L]Status: DisposedITAT Jaipur22 Nov 2022

For Appellant: Shri Kapil Khejrolia (CA)For Respondent: Shri A.S. Nehra (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 115BSection 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR. Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 172/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2017-18. cuke Asstt. Commissioner of Income-tax, Shri Mahendra Kumar Agarwal, Vs. Central Circle-1, 197, Johari Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ABUPK 2500 L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl. CIT) fu/k…

INCOME TAX OFFICER , JAIPUR vs. RAJ KUMAR NOWAL, JAIPUR

In the result, this appeal of the revenue is dismissed

ITA 165/JPR/2022[2017-18]Status: DisposedITAT Jaipur22 Nov 2022AY 2017-18

For Appellant: Shri Kapil Khejrolia (CA)For Respondent: Shri A.S. Nehra (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 165/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2017-18. cuke Income Tax Officer, Shri Raj Kumar Nowal, Vs. Ward 1(2), Shop No. 3, Partanio Ka Rasta, Jaipur. Johari Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AALPN 6069 M vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl. CIT) fu/kZkf…

INCOME TAX OFFICER, JAIPUR vs. MOTISONS JEWELLERS LTDL, JAIPUR

ITA 161/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Sept 2022AY 2017-18

For Appellant: Shri Vijay Goyal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 142(1)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 161/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke ACIT, Central Circle- M/s Motisons Jewellers Ltd. 2, Jaipur Vs. 270 to 272 & 276, Johari Bazar, Jaipur-302003. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCM 1827 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 178/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2…

DCIT 8(2)(1), MUMBAI vs. SHRADHA TRADELINKS P. LTD, MUMBAI

ITA 656/MUM/2016[2008-09]Status: DisposedITAT Mumbai08 Apr 2021AY 2008-09

Bench: Shri Shamim Yahya () & Shri Ravish Sood () Deputy Commissioner Of M/S Shradha Tradelinks Income Tax-8(2)(1), Vs. Pvt. Ltd., 1108, Dalamal Aayakar Bhavan, Room Tower, Free Press No. 624, M.K. Road, Journal Marg, Mumbai – 400 020 Nariman Point, Mumbai – 400 021 Pan No. Aafcs1489R (Assessee) (Revenue) C.O No.323/Mum/2017 (Arising Out Of Ita No. 656/Mum/2016) (Assessment Year: 2008-09) M/S Shradha Tradelinks Deputy Commissioner Of Pvt. Ltd. Vs. Income Tax, Circle 7(2), 1108, Dalamal Tower, Aayakar Bhavan, Free Press Journal Marg, Mumbai – 400 020 Nariman Point, Mumbai – 400 021 Pan No. Aafcs1489R (Assessee) (Revenue) Assessee By : Shri Paresh Shaparia, A.R Revenue By : Shri R. Manjunatha Swamy, Cit D.R Date Of Hearing : 13/01/2021 Date Of Pronouncement : 08/04/2021

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri R. Manjunatha Swamy, CIT D.R

Section 132Section 143(3)Section 147

…ITA No. 656/Mum/2016 AND C.O No. 323/Mum/2017 1 (Arising out of ITA No.656/Mum/2016) A.Y. 2008-09 DCIT Vs. M/s Shradha Tradelinks Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Deputy Commissioner of M/s Shradha Tradelinks Income Tax-8(2)(1), Vs. Pvt. Ltd., 1108, Dalamal Aayakar Bhavan, Room Tower, Free Press No. 624, M.K. Road, Journal Marg, Mumbai – 400 020 Nariman Point, Mumbai – 400 021 PAN No. AAFCS1489R (Assessee) (Revenue) C.O No.323/MUM/2017 (Arising out of ITA No. 656/Mum/2016) (Assessment…

NISH DEVELOPERS PVT. LTD.,MUMBAI vs. DCIT- CC- 6(3), MUMBAI

In the result, all the appeals of the assessee except ITA

ITA 3131/MUM/2018[2010-11]Status: DisposedITAT Mumbai12 Mar 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri P.C. Chhotaray

Section 132(4)

…und is a 1992 million dollar fund. The ld AR therefore submitted ld CIT(A) has considered all these issues and allowed relief to the assessee. The ld AR relied heavily on the decisions of Hon’ble Bombay High Court in case of PCIT Vs. Aditya Birla Telecom Ltd (105 Taxmann.com 206)(Bom) and Nupower Renewables P Ltd Vs ACIT ( 104 Taxmann.com 307)(Bom) in defence of his arguments. The ld AR argued that in the case of assessee also the Ld AO has called for report of appropriate authority U/s 90/90A of the Act, reference of which is given on page 91 of the assessment order. The ld AR contended that there was no adverse…

NISH DEVELOPERS PVT. LTD.,MUMBAI vs. DCIT - CC -6(3), MUMBAI

In the result, all the appeals of the assessee except ITA

ITA 3129/MUM/2018[2011-12]Status: DisposedITAT Mumbai12 Mar 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri P.C. Chhotaray

Section 132(4)

…und is a 1992 million dollar fund. The ld AR therefore submitted ld CIT(A) has considered all these issues and allowed relief to the assessee. The ld AR relied heavily on the decisions of Hon’ble Bombay High Court in case of PCIT Vs. Aditya Birla Telecom Ltd (105 Taxmann.com 206)(Bom) and Nupower Renewables P Ltd Vs ACIT ( 104 Taxmann.com 307)(Bom) in defence of his arguments. The ld AR argued that in the case of assessee also the Ld AO has called for report of appropriate authority U/s 90/90A of the Act, reference of which is given on page 91 of the assessment order. The ld AR contended that there was no adverse…

ITO 14(1)(1), MUMBAI vs. ABACUS REAL ESTATE P. LTD, MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 9/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Dec 2019AY 2012-13

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Ito 14(1)(1), Room No. 431, Abacus Real Estate Pvt. Ltd. 4Th Floor, Aayakar Bhavan, Vs. 101, Kalpatru Synergy, Opp. M.K. Road, Mumbai-400020. Grand Hyaatsantacruz East, Mumbai-400055. Pan No. Aagca4865L Appellant Respondent

For Appellant: Ms. Vasanti B. Patel, ARFor Respondent: Mr. Anadi Varma, CIT- DR &

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 ITO 14(1)(1), Room No. 431, Abacus Real Estate Pvt. Ltd. 4th floor, Aayakar Bhavan, Vs. 101, Kalpatru Synergy, Opp. M.K. Road, Mumbai-400020. Grand HyaatSantacruz East, Mumbai-400055. PAN No. AAGCA4865L Appellant Respondent Revenue by : Mr. Anadi Varma, CIT- DR & Ms. Kavita Kaushik, DR Assessee by : Ms. Vasanti B. Patel, AR Last Date of Hearing : 27/09/2019 Date of pronouncement : 20/12/2019 ORDER PER N.K. PRADHAN, A.M. This is an appeal…

ACIT CC 6(4), MUMBAI vs. ARSHIYA LTD, MUMBAI

In the result the ground of appeal raised by the

ITA 3951/MUM/2015[2007-08]Status: DisposedITAT Mumbai27 Aug 2019AY 2007-08

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhacit, Cc-6(4), M/S Arshiya Ltd. Room No. 32(1), Ground 308, Level 3, Ceejay House, Vs. Floor, Aayakar Bhavan, F Block, Shiv Sagar Estate, M.K. Road, Dr. A.B. Road, Worli, Mumbai-400020 Mumbai-400018. Pan: Aaaci2679A Appellant Respondent Dcit Cc-6(4), M/S Arshiya International Ltd. Room No. 32(1), Ground 7Th Floor, Twin Arcade, Vs. Floor, Aayakar Bhavan, C Wing, Military Road, M.K. Road, Marol Maroshi, Andheri (E), Mumbai-400020 Mumbai-400059. Pan: Aaaci2679A Appellant Respondent M/S Arshiya Ltd. [Formerly Dcit Cc-6(4), Known As Arshiya International Room No. 32(1), Ground Vs. Ltd.] 3021, Ceejay House, Floor, Aayakar Bhavan, Level-3, Shiv Sagar Estate, M.K. Road, F-Block, Dr. A.B. Road, Mumbai-400020 Worli, Mumbai-400018. Pan: Aaaci2679A Appellant Respondent M/S Arshiya Ltd. [Formerly Dcit Cc-6(4), Known As Arshiya International Room No. 32(1), Ground Vs. Ltd.] 3021, Ceejay House, Floor, Aayakar Bhavan, Level-3, Shiv Sagar Estate, M.K. Road, F-Block, Dr. A.B. Road, Mumbai-400020 Worli, Mumbai-400018. M/S Arshiya International Ltd.

For Appellant: Shri Mukundraj Chare

Section 143(3)Section 147Section 14ASection 254(1)Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT, CC-6(4), M/s Arshiya Ltd. Room No. 32(1), Ground 308, Level 3, Ceejay House, Vs. Floor, Aayakar Bhavan, F Block, Shiv Sagar Estate, M.K. Road, Dr. A.B. Road, Worli, Mumbai-400020 Mumbai-400018. PAN: AAACI2679A Appellant Respondent DCIT CC-6(4), M/s Arshiya International Ltd. Room No. 32(1), Ground 7th Floor, Twin Arcade, Vs. Floor, Aayakar Bhavan, C Wing, Military Road, M.K. Road, Marol Maroshi, Andheri (E), Mumbai-400020 Mumbai-400059. PAN: AAACI2679A Appellant Respondent M/s…

BLA POWER HOLDING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER CIRCLE-3(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 217/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Jul 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri H.N. Singh, D.R

Section 143Section 143(1)Section 147Section 148Section 234BSection 271Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. BLA Power Holding Income Tax Officer, Pvt. Ltd., Circle – 3(1)(2), 84, Maker Chamber III, Vs. Room No.607, 6th Floor, Nariman Point, Aayakar Bhavan, Mumbai – 400 021 M.K. Road, PAN: AADCB 3577H Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Agarwal, A.R. Revenue by : Shri H.N. Singh, D.R. Date of Hearing : 03.06.2019 Date of Pronouncement : 10.07.2019 O R D E R Per Rajesh Kumar, Accountant Member: Th…

PCIT v. Aditya Birla Telecom Ltd.

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