Ultratech Cement Ltd. v. Addl. CIT

81 Taxmann.com 74High Court2017#7681 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 1961 Section 143(3)Section 80IC Section 10A Section 10AA Section 10B Section 10B(8)Section 10BA

Issues it is cited on

section 80a(5)service of notice section 153c section 12 scrutiny assessment section 139(1)section 142(1)previous year section 143(2)section 143 prescribed section 143(3)

Judgments citing Ultratech Cement Ltd. v. Addl. CIT

BSC C&C JV,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 4546/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Bsc C&C Joint Venture, Vs. Acit, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan: Aadfb8115G Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue By: Shri Jitender Singh, Cit Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 20/08/2025

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 143(3)Section 80Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M/s. BSC C&C Joint Venture, Vs. ACIT, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) PAN: AADFB8115G Assessee by : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue by: Shri Jitender Singh, CIT DR Date of Hearing 05/06/2025 Date of pronouncement 20/08/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4546/Del/2019 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-27, New Delhi [herei…

DOMBIVALI DAIVDNYA NAGARI SAHAKARI PATPEDHI (MARYADIT),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, KALYAN

Appeal of the appellant is dismissed

ITA 1930/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Dec 2024AY 2017-18

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am)

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “K(SMC)” Bench, Mumbai. Before Shri Sandeep Gosain (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 1930/Mum/2024 (A.Y. 2017-18) Vs. ACIT, Circle-3 Dombivali Daivdaya Nagari Sahakari Patpedhi (Maryadit) Kalyan B2, Laxman Mukund CHS Sradhnand Path, Dombivali-E Opp. Kasturi Plaza Thane-421 201. PAN : AAAAD5539N (Appellant) (Respondent) Assessee by Shri Meet Shah Department by Shri Kiran Unavekar Date of Hearing 24.10.2024 Date of Pronouncement 09.12.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant has taken a legal ground stati…

RAJTELEVISION NETWORK LIMITED,CHNNAI vs. ACIT, NON CORPORAE CIRCLE-20, CHENNAI

In the result both appeals of the assessee are allowed

ITA 531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Aug 2024AY 2018-19

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 Acit, Raj Television Network V. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2Nd Street, Teynampet, Chennai – 600 018. [Pan: Aaacr-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri.K. Balasubramanian, Advocate ""यथ"क"ओरसे/Respondent By : Shri.T.M. Suganthamala, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 31.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

For Appellant: Shri.K. Balasubramanian, AdvocateFor Respondent: Shri.T.M. Suganthamala, Addl. CIT

Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 ACIT, Raj Television Network v. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2nd Street, Teynampet, Chennai – 600 018. [PAN: AAACR-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri.K. Balasubramanian, Advocate ""यथ"…

RAJ TELEISION NETWORK LIMITED,CHENNAI vs. ACIT, NON CORPORAE CIRCLE-20, CHENNAI

In the result both appeals of the assessee are allowed

ITA 530/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Aug 2024AY 2014-15

For Appellant: Shri.K. Balasubramanian, AdvocateFor Respondent: Shri.T.M. Suganthamala, Addl. CIT

Section 263

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…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, AM vk;dj vihy la-@ITA No.502/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 Late Sh. Birdi Chand cuke ITO, Through Legal Heir Mukesh Sharma Vs. Ward-7(2), Jaipur. 07, Mathurawala, Beelwa Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYHPC4265G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal (C.A.) jktL…

STAARK ACCESSORIES PRIVATE LIMITED,MUMBAI vs. ACIT, CIRCLE 13(2)(2)

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

ITA 2418/MUM/2023[2016-17]Status: DisposedITAT Mumbai06 Feb 2024AY 2016-17

Bench: Shri Kuldip Singh & Shri Gagan Goyalm/S. Staark Accessories Pvt. Ltd., A-20, Virwani Industrial Estate Goregaon East, Mumbai- 400063, Pan: Aatcs1816J ...... Appellant Vs. Acit-13(2) (2), Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020 ..... Respondent

For Appellant: Shri Ashwin S. Chhag, Ld. ARFor Respondent: Shri Prasoon Kabra, Ld. DR

Section 143(2)Section 143(3)Section 145Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s. Staark Accessories Pvt. Ltd., A-20, Virwani Industrial Estate Goregaon East, Mumbai- 400063, PAN: AATCS1816J ...... Appellant Vs. ACIT-13(2) (2), Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020 ..... Respondent Appellant by : Shri Ashwin S. Chhag, Ld. AR Respondent by : Shri Prasoon Kabra, Ld. DR Date of hearing : 09/01/2024 Date of pronouncement : 06/02/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of Nationa…

VELOCITY TECH-SOL INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 13, , PUNE

In the result, the appeal filed by the assessee stands partly allowed

ITA 1694/PUN/2018[2014-15]Status: DisposedITAT Pune30 May 2022AY 2014-15

For Appellant: Shri Nikhil PathakFor Respondent: Shri Deepak Garg

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1694/PUN/2018 िनधा"रण वष" / Assessment Year: 2014-15 Velocity Tech-Sol India Pvt. Vs. ACIT, Circle-13, Pune. Ltd., 9th Floor, DTC, Near Himali Society, Erandawane, Pune- 411004. PAN : AACCT7151J Appellant Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Deepak Garg Date of hearing : 11.05.2022 Date of pronouncement : 30.05.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the…

DCIT-11(1)(2),, MUMBAI vs. M/S. SANGAM INDIA LTD.,, MUMBAI

Appeal stand dismissed whereas the assessee‟s appeal stands partly allowed for statistical purposes

ITA 1490/MUM/2019[2015-16]Status: DisposedITAT Mumbai26 Jul 2021AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.1490/Mum/2019 (धििाारण वर्ा / Assessment Year: 2015-16) Dcit-11(1)(2) M/S. Sangam India Ltd. Gf, Room No.1 306, „B‟ Wing बिाम/ Aaykar Bhavan, M.K. Road Dynasty Business Park Vs. Mumbai-400 020 J.B. Nagar, A.K. Road Andheri (E), Mumbai-400 059 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccs-0486-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & Co No.01/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) M/S. Sangam India Ltd. Dcit-11(1)(2) 306, „B‟Wing Gf, Room No.1 बिाम/ Dynasty Business Park Aaykar Bhavan, M.K. Road Vs. J.B. Nagar, A.K. Road Mumbai-400 020 Andheri (E), Mumbai-400 059 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccs-0486-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Dharmesh Shah-Ld. Ar Revenue By : Shri Ajit Kumar Shrivastava-Ld. Cit-Dr ुनवाई की तारीख/ : 02/07/2021 Date Of Hearing घोषणा की तारीख / : 26/07/2021 Date Of Pronouncement

For Appellant: Shri Dharmesh Shah-Ld. ARFor Respondent: Shri Ajit Kumar Shrivastava-Ld

Section 2(24)

…1 M/s Sangam India Limited Assessment Year: 2015-16 आयकर अपीलीय अधिकरण “जी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.1490/Mum/2019 (धििाारण वर्ा / Assessment Year: 2015-16) DCIT-11(1)(2) M/s. Sangam India Ltd. GF, Room No.1 306, „B‟ Wing बिाम/ Aaykar Bhavan, M.K. Road Dynasty Business Park Vs. Mumbai-400 020 J.B. Nagar, A.K. Road Andheri (E), Mu…

M/S KOTAK MAHINDRA BANK LIMITED vs. THE ADDITIONAL COMMISSIONER OF

In the result, appeal is disposed of

ITA/762/2017HC Karnataka15 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(3)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.762 OF 2017 BETWEEN: M/S. KOTAK MAHINDRA BANK LIMITED (BEING SUCCESSOR IN BUSINESS TO ERST WHILE ING VYSYA BANK LIMITED) REPRESENTED BY ITS JOINT MANAGING DIRECTOR SHRI. DIPAK GUPTA ING VYSYA HOUSE NO 22, M G ROAD BENGALURU - 560001 PAN: NO AABCT0529M. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL FOR SRI. M. LAVA, ADV.) AND: THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE - 11…

ITD CEMENTATION INDIA LTD.,MUMBAI vs. DCIT- 14(2)(1), MUMBAI

In the result, appeal of the assessee in ITA

ITA 5869/MUM/2018[2014-15]Status: DisposedITAT Mumbai21 Apr 2021AY 2014-15

Bench: Us For Which Necessary Endorsement Was Made By Him In Our Files. Accordingly, The Ground No.4 Is Dismissed As Not Pressed For Both The Years.

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No.5869/Mum/2018 & 5870/Mum/2018 (Assessment Year :2014-15 & 2015-16) M/s. ITD Cementation India Vs. DCIT-14(2)(1) Ltd., Mumbai National Plastic Building A-Subhash Road, Paranjape B Scheme, Vile Parle (E) Mumbai -400057 PAN/GIR No. AAACT1426A (Appellant) .. (Respondent) Assessee by Shri Anuj Kisnadwala Revenue by Ms. Shreekala Pardeshi Date of Hearing 24/02/2021 Date of Pronouncement 21/04/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA Nos.5869/M…

VAN OORD INDIA P.LTD,MUMBAI vs. DCIT RG 5(3), MUMBAI

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 720/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Nov 2019AY 2010-11

Bench: Shri. A. D. Jain & Shri Rajesh Kumar

For Appellant: S/Shri Nishant Thakkar, RishiFor Respondent: Shri Rajeev Harit, D.R

Section 115VSection 143(3)Section 144C(13)Section 28Section 43CSection 92Section 92(1)Section 92CSection 92C(4)Section 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER IT(TP)A No.720/MUM/2015 Assessment Year: 2010-11 Van Oord India Private Limited v. Dy. CIT 201, 2nd Floor, Central Plaza Range 5(3) 166, C.S.T. Road Mumbai Mumbai TAN/PAN:AAACH5430J (Appellant) (Respondent) Assessee by: S/Shri Nishant Thakkar, Rishi Kapadia, Hiten Chande, Jairajesh Nadar and Bhakti Maru, A.Rs Revenue by: Shri Rajeev Harit, D.R. Date of hearing: 26 09 2019 Date of pronouncement: 11 11 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal agains…

PRISM CEMENT LTD,MUMBAI vs. ASST CIT CEN CIR 34, MUMBAI

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

ITA 2545/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Sept 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri NS JangpangiFor Respondent: Shri S.E.Dastur, AR

Section 143(3)Section 401A(9)Section 40A(9)

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 1757/Mum/2015 (inaQa-arNa baYa- / Assessment Years 2010-11) The Dy. Commissioner of M/s Prism Cement Ltd. Income Tax, Central Circle- Rahejas Main Avenue, V.P 6(1) (Earlier CC-34) Road Santacruz (West), Vs. R.No. 104, First Floor, Mumbai-400 054 Aayakar Bhavan, M.K. road, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.…

DCIT CC 6(1) (EARLIER CC-34), MUMBAI vs. PRISM CEMENT LTD, MUMBAI

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

ITA 1757/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Sept 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri NS JangpangiFor Respondent: Shri S.E.Dastur, AR

Section 143(3)Section 401A(9)Section 40A(9)

M/S INSTRUMENTARIUM CORPORATION LTD.,KOLKATA vs. DDIT (IT)-1(1), KOLKATA, KOLKATA

In the result, all three appeals of the assessee is allowed in part

ITA 1548/KOL/2009[2003-2004]Status: DisposedITAT Kolkata03 Aug 2018AY 2003-2004

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2006-07 Instrumentarium Corporation Limited………………..………………………………..……….……....Appellant P.O. Box 100, Fi-00031 Ge, Finland Cc: Pricewterhouse Coopers South City Pinnacle 7Th Floor Plot No.Xi-I Sector V Kolkata – 700 091 [Pan : Aadcg 1535 E] Ddit (I.T.)-1(1), Kolkata.….....................................................................................….......….......Respondent Appearances By: Shri Sachit Jolly, Advocate, Appeared On Behalf Of The Assessee. Shri G. Mallikarjuna, Cit, D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 27Th, 2018 Date Of Pronouncing The Order : August 3Rd , 2018 Order Per J. Sudhakar Reddy, Am :- These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-Xvi, Kolkata Passed U/S 250 Of The Income Tax Act, 1961 (In Short The ‘Act’), Dt. 09/06/2009. As The Issues Arising In All These Appeals Are Common, For The Sake Of Convenience They Are Heard Together & Disposed Off By Assessment Year Of This Common Order. 2. The Appeals Bearing No’S Ita No. 1548 & 1549/Kol/2009 , For The Assessment Year 2003-04 & 2004-05, Were Referred By The Hon’Ble, Itat To A Special Bench Vide Order Dt. 6Th April, 2010, To Answer The Following Re-Framed Question.

Section 250

…division bench implements the order of the special bench. Reliance was placed on the following decisions Sun Polytrone Industries ltd. Vs. CIT 2015 235 taxman 567 SC  Yog Builders vs. ACIT 2015 154 ITD 566 Luck. Trib.  Ultratech Cements Ltd. Vs. ACIT 2017 81 Taxmann.com 74 Bom.  Brookbond India Ltd. Vs. CIT 1991 59 Taxmann 82 (Cal.)  f) He pointed out that ground no. 1A is specifically dealt by the special bench, at para 37 to 40, of its order. 4.3 On additional Ground no. 4A, the ld. D/R, though not leaving his ground, could not point out from the order of the special bench that the issue has been a subj…

MAHARASHTRA LABOUR WELFARE BOARD,MUMBAI vs. ITO 18(2)(4), MUMBAI

Appeal of the assessee is allowed, as above

ITA 4305/MUM/2012[2008-09]Status: DisposedITAT Mumbai10 Nov 2017AY 2008-09

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2008-09

For Appellant: Shri Vipul Joshi &For Respondent: Suman Kumar

Section 10Section 10(46)Section 143(3)Section 3Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER : A.Y : 2008-09 Maharashtra Labour Welfare Board, Vs. ITO-18(2)(4), Welfare Commissioner, Mumbai (Respondent) Maharashtra Labour Welfare Board, Mumbai Girni Kamgar Kreeda Bhavan, Senapati Bapat Marg, Elphinstone, Mumbai 400 013 PAN : AAAAM3255A (Appellant) Appellant by : Shri Vipul Joshi & Shri Ashok J. Patil Respondent by : Suman Kumar Date of Hearing : 09/11/2017 Date of Pronouncement : 10/11/2017 O R D E R PER G.S. PANNU, AM : The captioned appeal by the assessee…