PCIT v. M/s Era

DCIT, 14(1)(2), Mumbai vs. Vedhas Realtors Private Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.660/Mum./2024 ITA no.750/Mum./2024 (Assessment Year : 2015-16) (Assessment Year : 2015-16) DCIT, Circle-14(1)(2) Room No.455, 4th Floor, ……………. Appellant Aayakar Bhavan, M. K. Road, Mumbai-400020 v/s Vedhas Realtors Pvt. Ltd Glamcent Plot No.350, Beside Punjab National, ……………. Respondent BK Central Avenue Road, Chembur, Mumbai-400071 PAN – AACCT2256L Assessee by :Shri Satyaprakash Singh Revenue by :Shri Surendra Meena, Sr DR Date of Hearing – 12/06/2024 Dat…

Il&Fs Maritime Infrastructure Company Limited, Mumbai vs. The Deputy Commissioner of Income Tax-14(1)(1), Mumbai

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

…Page 1 ITA No.3558/Mum/2023 IL & FS Maritime Infrastructure Company Ltd. Vs. The DCIT, 14(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.3558/Mum/2023 (A.Y. 2013-14) IL & FS Maritime Infrastructure Company Ltd, Plot, C-22, G Block, the IL & FS Financial Centre, Bandra Kurla Complex, Bandra East, Mumbai – 400051 Vs. The DCIT, 14(1)(1) Room No. 432, 4th Floor, Aayakar Bhawan, M.K. Road, Churchgate, Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AABCI7029R Appellant Respondent Appellant by : Ms. Hetal Vora…

Asst. CIT-2(1)(1), Mumbai vs. Bajaj Consultants Pvt Ltd, Mumbai

The appeal are dismissed

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & Asst. Commissioner of Income Tax Circle-2(1)(1) Room No.575, 5th Floor Aayakar Bhavan, M.K.Road Maharashtra- 400020 …………. Appellant M/s. Bajaj Consultants Pvt. Ltd Vs 24-B, Bajabahadur Compound Haman Street Fort, Mumbai – 400 023 Respondent …………. Appearance For the Appellant/Assessee : Shri Ravi Ganatra For the Respondent/Department : Shri Ashok Kumar Ambastha Date Conclusion of hearing : 19.03.2024 Pronouncement of order : 27.03.2024 आदेश / O R D E R Per Rahul Chaudhary, Jud…

ACIT-2(1)(1), Mumbai vs. Bajaj Consultants Private Limited, Mumbai

The appeal are dismissed

Bench: or at the time of hearing. 4. The relevant facts in brief are that Assessee is a private limited company engaged in the business of financial services. The Assessee filed return of income for the Assessment Year 2018-19 on 19/10/2018 declaring total income of INR 49,21,70,290/-. The case of the Assessee was selected for scrutiny. The Assessing Officer completed the assessment under Section 143(3) read with Section 143(3A) and 143(3B) of the Act vide order, dated 09/04/2021, after making, in

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & Asst. Commissioner of Income Tax Circle-2(1)(1) Room No.575, 5th Floor Aayakar Bhavan, M.K.Road Maharashtra- 400020 …………. Appellant M/s. Bajaj Consultants Pvt. Ltd Vs 24-B, Bajabahadur Compound Haman Street Fort, Mumbai – 400 023 Respondent …………. Appearance For the Appellant/Assessee : Shri Ravi Ganatra For the Respondent/Department : Shri Ashok Kumar Ambastha Date Conclusion of hearing : 19.03.2024 Pronouncement of order : 27.03.2024 आदेश / O R D E R Per Rahul Chaudhary, Jud…

Lakozy Motors Pvt Ltd, Mumbai vs. National Faceless Appeal Centre, Mumbai

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

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2726/Mum./2023 (Assessment Year : 2013–14) Lakozy Motors Pvt. Ltd. 8, Shah Industrial Estate ……………. Appellant Off Veera Desai Road, Andheri (West) Mumbai 400 058 PAN – AAACL1889K v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–12(3)(1), Mumbai Assessee by : Shri Satyaprakash Singh Revenue by : Shri Manoj Kumar Sinha Date of Hearing – 18/01/2024 Date of Order – 05/02/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been fil…

DCIT-15(3)(1), Mumbai vs. Reliance Power Ltd, Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

DCIT-15(3)(1), Mumbai vs. Reliance Power Ltd, Navi Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

Reliance Power Limited, Mumbai Suburban vs. Deputy Commissioner of Income Tax Circle 15(3)(1), Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

Reliance Power Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle, 15(3)(1), Mumbai

In the result we do not find any merit in the appeal of the learned assessing officer

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3043/Mum/2023&ITA No 3424/M/2023 [A Y: 2015-16] & ITA no 3044/Mum/2023& ITA No 3423/Mum/2023 [ AY 2018-19] The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani knowledge city, Room number 483, fourth Vs. Koparkhairane, floor, Aaykar Bhavan, Mumbai Navi Mumbai 7 400020 (Appellant) (Respondent) PAN No. AAACR2365L The Deputy Commissioner of Reliance Power Ltd income tax – 15 (3) (1), H Block, first floor Mumbai Dhirubhai Ambani…

Deputy Commissioner of Income Tax, CC-7(3), Mumbai vs. M/S Macrotech Developers Limited (Formerly Known As Lodha Developers Pvt Ltd.) (Successor of M/S Bellissimo Crown Buildmart Pvt Ltd), Mumbai

In the result, ITA No.2385/Mum/2022 filed by the learned

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Macrotech Developers Limited The Dy. Commissioner Of Income (Formerly Known As Lodha Tax, Developers Pvt. Ltd.)(Successor Of Central Circle-7(3), M/S Bellissimo Crown Buildmart Room No,655, Aaykar Bhavan Vs. Pvt. Ltd.) 412, 4Th Floor, 17 G, Vardhman M.K. Road, Mumbai-400 020 Market, Cawasji Patel Street, Fort Mumbai 400001 (Appellant) (Respondent) Pan No. Aaacl1490J

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM M/s Macrotech Developers Limited The Dy. Commissioner of Income (Formerly known as Lodha Tax, Developers Pvt. Ltd.)(Successor of Central Circle-7(3), M/s Bellissimo Crown Buildmart Room No,655, Aaykar Bhavan Vs. Pvt. Ltd.) 412, 4th Floor, 17 G, Vardhman M.K. Road, Mumbai-400 020 market, Cawasji patel Street, Fort Mumbai 400001 (Appellant) (Respondent) PAN No. AAACL1490J Assessee by : Shri Niraj Seth, Advocate Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 20.09.2023 Date of pronouncem…

Citrus Check Inns Ltd., Mumbai vs. DCIT Central Circle-2(1), Mumbai

In the result, the appeal by the assessee for A

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1015/Mum./2019 (Assessment Year : 2012–13) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC5606P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Mumbai ITA no.1016/Mum./2019 (Assessment Year : 2013–14) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC…

Citrus Check Inns Ltd, Mumbai vs. DCIT Central Circle-2(1), Mumbai

In the result, the appeal by the assessee for A

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1015/Mum./2019 (Assessment Year : 2012–13) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC5606P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Mumbai ITA no.1016/Mum./2019 (Assessment Year : 2013–14) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC…

Citrus Check Inns Ltd., Mumbai vs. DCIT Central Circle-2(1), Mumbai

In the result, the appeal by the assessee for A

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1015/Mum./2019 (Assessment Year : 2012–13) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC5606P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Mumbai ITA no.1016/Mum./2019 (Assessment Year : 2013–14) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC…

Citrus Check Inns Ltd, Mumbai vs. DCIT Central Circle-2(1), Mumbai

In the result, the appeal by the assessee for A

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1015/Mum./2019 (Assessment Year : 2012–13) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC5606P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Mumbai ITA no.1016/Mum./2019 (Assessment Year : 2013–14) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC…