PCIT Vs v. Ramaiah

103 Taxmann.com 202Supreme Court of India2019#2063 most cited

What is PCIT Vs v. Ramaiah authority for?

The Supreme Court, by dismissing the department's SLP, affirmed that the supply of reasons to the assessee is mandatory for reassessment proceedings. Failure to provide reasons before proceeding with reassessment renders such proceedings liable to be quashed.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Ramaiah · Section 147 · Section 148 · Section 151 · supply of reasons · mandatory reasons for reassessment · quashing reassessment proceedings · reopening of assessment

Sections most often in play

Section 1961Section 143(3)Section 147Section 148Section 151Section 132(1)Section 69ASection 131

Issues it is cited on

dumb documentson-moneysection 132(1)reopening of assessmentloose papersescapement of incomesection 40(a)section 40(a)(ia)section 151section 40unexplained moneysection 148

Judgments citing PCIT Vs v. Ramaiah

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 309/JPR/2020[2012-13]Status: DisposedITAT Jaipur13 Apr 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…_ Swami Keshwanand Sikshan Sansthan Vs ITO(E) provided has been settled by the Judgment of Hon’ble Delhi High Court as well as the Judgment of Hon’ble Supreme Court. The Hon’ble Supreme Court in case of Pr Commissioner of Income Tax V/s V. Ramaiah reported in 103 Taxmann.com 202 (SC) dismissed the SLP filed by the department against the Judgment of Hon’ble High Court. The Hon’ble High Court held that supply of reasons is mandatory and without supply of reasons the reassessment proceedings are liable to be quashed. The Hon’ble High Court upheld the order of the ITAT. The relevant Para of the Judgment of Hon’ble Hi…

Growmore Research & Assets Management Ltd., Mumbai vs. DCIT, CC 4 (3), Mumbai

In the result the appeal of the assessee is partly allowed for statistical purpose

ITA 259/MUM/2019[1996-97]Status: DisposedITAT Mumbai09 Apr 2021AY 1996-97

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1996-97

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Dr. P. Daniel, D.R
Section 147Section 148Section 148(2)

…INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 1996-97 M/s. Growmore Research DCIT, & Assets Management Cent. Cir.-4(3), Ltd., Room No.1921, 32, Madhuli Aprt., Vs. 19th Floor, 3rd Floor, Air India Bldg., Dr. Annie Besant Road, Nariman Point, Worli, Mumbai – 400 018 Mumbai – 400021 PAN: AAACG4936C (Appellant) (Respondent) Present for: Assessee by : Shri Dharmesh Shah, A.R. Shri Dhaval Shah, A.R. Revenue by : Dr. P. Daniel, D.R. Date of Hearing : 20.01.2021 Date of Pronouncement : 09.04.2021 O R D E R…

M/S. Growmore Research & Assets Management Ltd., Mumbai vs. DCIT Cent. Cir. - 4(3), Mumbai

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 504/MUM/2019[1991-92]Status: DisposedITAT Mumbai30 Mar 2021AY 1991-92

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1991-92 Dcit, M/S. Growmore Research Cent. Cir.-4(3) & Assets Management Central Range-4, Ltd., Room No.1921, 32, Madhuli Apartment, Vs. 19Th Floor, 3Rd Floor, Air India Bldg., Dr. Annie Besant Road, Nariman Point, Worli, Mumbai – 400 018 Mumbai - 400021 Pan: Aaacg4936C (Appellant) (Respondent) Assessment Year: 1991-92 M/S. Growmore Research Dcit & Assets Management Cent. Cir.-4(3), Ltd., Central Range-4, 32, Madhuli Apartment, Room No.1921, 3Rd Floor, Vs. 19Th Floor, Dr. Annie Besant Road, Air India Bldg., Worli, Mumbai – 400 018 Nariman Point, Pan: Aaacg4936C Mumbai - 400021

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Dr. P. Daniel, D.R
Section 147Section 14ASection 234Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 1991-92 DCIT, M/s. Growmore Research Cent. Cir.-4(3), & Assets Management Central Range-4, Ltd., Room No.1921, 32, Madhuli Apartment, Vs. 19th Floor, 3rd Floor, Air India Bldg., Dr. Annie Besant Road, Nariman Point, Worli, Mumbai – 400 018 Mumbai - 400021 PAN: AAACG4936C (Appellant) (Respondent) Assessment Year: 1991-92 M/s. Growmore Research DCIT, & Assets Management Cent. Cir.-4(3), Ltd., Central Range-4, 32, Madhuli Apartment, Room No.1921, 3rd Flo…

Deputy Commissioner of Income Tax Central Circle-4(3), Central Range-4, Mumbai vs. M/S.Growmore Research & Asset Management Limited, Mumbai

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1196/MUM/2019[1991-92]Status: DisposedITAT Mumbai30 Mar 2021AY 1991-92

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1991-92 Dcit, M/S. Growmore Research Cent. Cir.-4(3) & Assets Management Central Range-4, Ltd., Room No.1921, 32, Madhuli Apartment, Vs. 19Th Floor, 3Rd Floor, Air India Bldg., Dr. Annie Besant Road, Nariman Point, Worli, Mumbai – 400 018 Mumbai - 400021 Pan: Aaacg4936C (Appellant) (Respondent) Assessment Year: 1991-92 M/S. Growmore Research Dcit & Assets Management Cent. Cir.-4(3), Ltd., Central Range-4, 32, Madhuli Apartment, Room No.1921, 3Rd Floor, Vs. 19Th Floor, Dr. Annie Besant Road, Air India Bldg., Worli, Mumbai – 400 018 Nariman Point, Pan: Aaacg4936C Mumbai - 400021

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Dr. P. Daniel, D.R
Section 147Section 14ASection 234Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 1991-92 DCIT, M/s. Growmore Research Cent. Cir.-4(3), & Assets Management Central Range-4, Ltd., Room No.1921, 32, Madhuli Apartment, Vs. 19th Floor, 3rd Floor, Air India Bldg., Dr. Annie Besant Road, Nariman Point, Worli, Mumbai – 400 018 Mumbai - 400021 PAN: AAACG4936C (Appellant) (Respondent) Assessment Year: 1991-92 M/s. Growmore Research DCIT, & Assets Management Cent. Cir.-4(3), Ltd., Central Range-4, 32, Madhuli Apartment, Room No.1921, 3rd Flo…

Pr Commissioner of Income Tax-4 vs. Smt Hema S Reddy

In the result, the appeal fails and is hereby dismissed

ITA/260/2017HC Karnataka16 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.260 OF 2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX, KORAMANGALA BANGALORE-560001. 2. DY. COMMISSIONER OF INCOME TAX CIRCLE 7(1), BANGALORE. .... APPELLANTS (BY MR. E.R. INDRAKUMAR, SR. COUNSEL A/W MR. E.I. SANMATHI, ADV.,) AND: SMT. HEMA S. REDDY NO.670, 6TH CROSS KORAMANGALA BANGALORE-560034 PAN: ABGPR1421H. ... RESPONDENT (BY MR. V. CHANDRASHEKAR, ADV., MR. M. LAVA,…

The Income Tax Officer, Ward-25(3)(2), Mumbai vs. Pallavi Vijen Jhaveri, Mumbai

ITA 5998/MUM/2017[2007-08]Status: DisposedITAT Mumbai17 Dec 2019AY 2007-08

Bench: Shri A.D. Jain & Shri Rajesh Kumarassessment Year: 2007-08

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri Amit Mittal, D.R
Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2007-08 Income Tax Officer, M/s. Pallavi Vijen Ward – 25(3)(2), Jhaveri, Room No.604, C-10, Flat No.12, 6th Floor, 6th Floor, Rajhem, 27, Vs. Pratyakshakar Bhavan, Navyu Society, Bandra Kurla Complex, V.M. Road, Bandra (East), Juhu Scheme Parle Mumbai - 400051 (West) PAN: ACAPJ3212B Mumbai – 400056 (Appellant) (Respondent) CO No.225/M/2018 (Arising out of ITA No.5998/M/2017) Assessment Year: 2007-08 M/s. Pallavi Vijen Income Tax Officer, Jhaveri, Ward –…

Rina S. Mehta, Mumbai vs. DCIT CC 4(1), Mumbai

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

ITA 3120/MUM/2015[1995-96]Status: DisposedITAT Mumbai17 Jul 2019AY 1995-96

Bench: Shri Sandeep Gosain & Shri Rajesh Kumarassessment Year: 1995-96

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Dr. P. Daniel, (Spl. Counsel for Deptt.)
Section 144Section 147Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 1995-96 Rina S. Mehta, DCIT, CC-4(1), 32, Madhuli Aayakar Bhavan, Vs. Dr. A.B. Road, M.K. Road, Worli, Mumbai – 400 018 Mumbai - 400020 PAN: ABNPM 8219R (Appellant) (Respondent) Present for: Assessee by : Shri Dharmesh Shah, A.R. Shri Dhaval Shah, A.R. Revenue by : Dr. P. Daniel, (Spl. Counsel for Deptt.) Date of Hearing : 09.05.2019 Date of Pronouncement : 17.07.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been p…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Shri Swaroop Kumar N, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 813/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Shri Shashank Kumar N, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 812/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Smt Susheela N Reddy, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 811/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Shri.Swaroop Kumar, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 500/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Smt.Susheela N Reddy, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 499/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Shri. S K Ramprasad, Bengaluru vs. Commissioner of Income Tax, (Appeals)5, Bengaluru

In the result, the assessee’s appeal for Assessment Year 2008-09 is allowed as indicated above

ITA 2929/BANG/2017[2008-09]Status: DisposedITAT Bangalore24 May 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2008-09 Shri. S. K. Ramprasad, Vs. Commissioner Of Income Tax No.83, Ramson Building, (Appeals-5), 7Th Floor, Bmtc Building, 80 Silver Jubilee Park Road, Bangalore-560 002. Feet Road, Koramangala, Pan : Aanpr 1165 L Bangalore -560 095. Appellant Respondent Assessee By : Shri. V. Chandrasekhar, Advocate Revenue By : Shri. M. Rajasekhar, Addl. Cit Date Of Hearing : 14.03.2019 Date Of Pronouncement : 24.05.2019

For Appellant: Shri. V. Chandrasekhar, AdvocateFor Respondent: Shri. M. Rajasekhar, Addl. CIT
Section 143(3)Section 147Section 148Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment year : 2008-09 Shri. S. K. Ramprasad, Vs. Commissioner of Income Tax No.83, Ramson Building, (Appeals-5), 7th Floor, BMTC Building, 80 Silver Jubilee Park Road, Bangalore-560 002. Feet Road, Koramangala, PAN : AANPR 1165 L Bangalore -560 095. APPELLANT RESPONDENT Assessee by : Shri. V. Chandrasekhar, Advocate Revenue by : Shri. M. Rajasekhar, Addl. CIT Date of hearing : 14.03.2019 Date of Pronouncement : 24.05.2019 O R D E R Per Shri Jason P Boaz, A.M. :…

ITO 2(1)(1), Mumbai vs. Aaa Technologies P.Ltd, Mumbai

ITA 3455/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Vipul JoshiFor Respondent: Shri Abdul Hakeem M
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 3454 & 3455/MUM/2017 (A.Ys: 2009-10 & 2012-13) Income Tax Officer – 2(1)(1) v. M/s. AAA Technologies Pvt. Ltd., 543, 5th Floor, 278 - 280, F-Wing, Solaris-1 Aayakar Bhavan, Saki Vihar Road M.K. Road, Opp. L & T Gate No. 6 Mumbai-400 020 Powai, Andheri (E) Mumbai – 400 072 PAN: AADCA 8858 Q (Assessee) (Respondent) C.O. No. 280/MUM/2018 [Arising out of ITA NO. 3454/MUM/2017 (A.Y: 2009-10)] M/s. AAA Technologies Pvt. Ltd., v. Income Tax Offic…

ITO 2(1)(1), Mumbai vs. Aaa Technologies P.Ltd, Mumbai

ITA 3454/MUM/2017[2009-10]Status: DisposedITAT Mumbai17 May 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Vipul JoshiFor Respondent: Shri Abdul Hakeem M
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 3454 & 3455/MUM/2017 (A.Ys: 2009-10 & 2012-13) Income Tax Officer – 2(1)(1) v. M/s. AAA Technologies Pvt. Ltd., 543, 5th Floor, 278 - 280, F-Wing, Solaris-1 Aayakar Bhavan, Saki Vihar Road M.K. Road, Opp. L & T Gate No. 6 Mumbai-400 020 Powai, Andheri (E) Mumbai – 400 072 PAN: AADCA 8858 Q (Assessee) (Respondent) C.O. No. 280/MUM/2018 [Arising out of ITA NO. 3454/MUM/2017 (A.Y: 2009-10)] M/s. AAA Technologies Pvt. Ltd., v. Income Tax Offic…