Union Public Service Commission v. Bibhu Prasad Sarangi and Ors.

M/S. T Bhimjyani Realty Pvt Ltd., Mumbai vs. Dy Commissioner of Income Tax, Circle-14(3)(1), Mumbai

The appeal of the assessee is allowed for statistical purpose with similar directions

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1263 /मुं/ 2022 (िन.व. 2019-20)

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon’ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon’ble Justice Chandrachud, Hon’ble Supreme Court has made the following observations: ….. Reasons constitute th…

M/S. T Bhimjyani Warehouseing Cold Chain Pvt Ltd., Mumbai-51 vs. Dy Commissioner of Income Tax, Circle-14(3)(1), Mumbai

The appeal of the assessee is allowed for statistical purpose with similar directions

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1263 /मुं/ 2022 (िन.व. 2019-20)

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon’ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon’ble Justice Chandrachud, Hon’ble Supreme Court has made the following observations: ….. Reasons constitute th…

Waterfield Technologies Pvt. Ltd., Mumbai vs. NFAC, Delhi

In the result, all the appeals are allowed in the terms indicated above

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

M/S. Ani Integrated Services Limited, Thane vs. DCIT, CC- 15 (1)(1), Mumbai

In the result, the appeals are allowed in the terms indicated above

…coming to the decisiontaken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon‟ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon‟ble Justice Chandrachud, Hon‟ble Supreme Court has made the following observations: …..Reasons constitute the…

Forbes Facility Services Pvt. Ltd., Mumbai vs. Addl/Jt/Dy/ACIT, NFAC, Circle 6 (1)(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

Delicacies & More, Mumbai vs. DCIT, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

Dy Commissioner of Income Tax-13(3)(2), Mumbai vs. Team Hr Gsa Private Ltd., Mumbai

In the result, this appeal is dismissed in the terms indicated above

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

DCIT 2(3) (1), Mumbai vs. M/S. Nisa Induatrial Services Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Amit Shukla, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं./ I.T.A. No. 1475/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) M/S Nisa Industrial Dcit-2(3)(1) Services Pvt. Ltd. R. No. 552, Aayakar Bhavan, बिधम/ 509, Magnum Tower, M. K. Road, Mumbai-400 020 Lokhandwala Complex, Vs. Cross Road No. 2, Andheri West, Mumbai- 400 058 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacn1283H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Dr. Mahesh Akhade, Ld. Dr प्रत्यथीकीओरसे/Respondent By : None सुनवाईकीतारीख/ : 08.09.2022 Date Of Hearing घोषणाकीतारीख / : 08.09.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Impugned Order Dated 31.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon‟ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon‟ble Justice Chandrachud, Hon‟ble Supreme Court has made the following observations: ….. Reasons constitute th…

Jasbir Singh Kaberwal, Mumbai vs. ADIT, CPC, Bengluru

In the result, this appeal is allowed

…ITA No. 1788/Mum/2021 Assessment Year: 2019-20 Page 1 of 10 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘F’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President)] and Aby T Varkey (Judicial Member)] Assessment Year: 2019-20 Jasbir Singh Kaberwal …………………….. Appellant 204, B-III, Blue Galxy, C S Road, Dahisar (E), Mumbai 400068 [PAN: AGVPK8060F] Vs. Assistant Director of Income Tax, CPC, Bangaluru ………………….Respondent Appearances: None for the appellant Dr. Mahesh Akhade for the respondent Date of concluding the hearing : August 30, 2022 Date of pronouncement the order : August 30, 2022 O R D E R Per Pramod Kumar, VP:…

Jasbir Singh Kaberwal, Mumbai vs. ADIT CPC, Bengluru

In the result, this appeal is allowed

…ITA No. 1787/Mum/2021 Assessment Year: 2018-19 Page 1 of 11 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘F’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President)] and Aby T Varkey (Judicial Member)] Assessment Year: 2018-19 Jasbir Singh Kaberwal …………………….. Appellant 204, B-III, Blue Galxy, C S Road, Dahisar (E), Mumbai 400068 [PAN: AGVPK8060F] Vs. Assistant Director of Income Tax, CPC, Bangaluru ………………….Respondent Appearances: None for the appellant Dr. Mahesh Akhade for the respondent Date of concluding the hearing : August 30, 2022 Date of pronouncement the order : August 30, 2022 O R D E R Per Pramod Kumar, VP:…

Duck Creek Technologies India LLP, Mumbai vs. ACIT- Circle 26 (1), Mumbai

In the result, the appeal is allowed

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

Muppidathy Sivan Thevar, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

Hemson Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(1)(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

Hemson Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 2(1)(1), Mumbai

In the result, all the appeals are allowed in the terms indicated above

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

M/S. Logicon Alternate Fuels Pvt. Ltd, Mumbai vs. Dy.Commissioner of Income Tax, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

M/S Paper Recycle, Mumbai vs. CIT (Appeal), Delhi

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

…aken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., 8 M/s. Paper Recycle [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

Greenglobe Fuelsolutions, Mumbai vs. ITO WD 26(1) (1), Mumbai

In the result, appeal is allowed

Bench: The Due Date Of Filing Of Return Of Income And, Hence, Allowable As Deduction U/S 36(1)(Va) R.W.S. 43B.

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI M BALAGANESH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Greenglobe Fuel Solutions, 151, Brick Factory Compound, Shastri Nagar, Mulund Colony, Mulund (West), Mumbai - 400082 [PAN:AAHFG9723D] ……………… Appellant Vs Income Tax Officer-26(1)(1), Mumbai, Room No. 303, 3rd Floor, Kautilya Bhavan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 …………….… Respondent Appearances For the Appellant/ Assessee : Shri Aditya Ramchandra For the Respondent/Department : Shri B.K. Bagchi Date of conclusion of hearing : 08.06.2022 Dat…

Aaryans Security Force, Mumbai vs. CIT (A) NFAC, Delhi

In the result, this appeal is allowed

…ITA No.1875/Mum/2021 Assessment Year: 2019-20 Page 1 of 10 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘SMC’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President)] and Sandeep Singh Karhail (Judicial Member)] Assessment Year: 2019-20 Aaryans Security Force Partner …………………….. Appellant B-307, Twin Complex, Marol, Maroshi Road, Marol Naka, Andheri (E), Mumbai 4000959 [PAN: AAWFA4901A] Vs. Income Tax Officer, Ward 24 (1)(1) Mumbai ………………….Respondent Appearances: R.D. Khona for the appellant Sudha Ramchandran for the respondent Date of concluding the hearing : April 19, 2022 Date of pronouncement the order : July 15, 2022 O…

F E Dinshaw Charities, Mumbai vs. ACIT CPC, Mumbai

In the result, the appeal is allowed in the terms indicated above

…ning for coming to the decision taken by the quasi judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…