Vishwas Promoters Private Limited v. The Assistant Commissioner of Income Tax & Ors.

DCIT 13(3)(2), Mumbai vs. Riva Resorts Private Limited, Mumbai

In the result appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawalassessment Year: 2016-17 Deputy Commissioner Of Income Tax Riva Resorts Pvt. Ltd., – 13(3)(2), A 306, Radhakrishna Vs. Mumbai Apartments, Dahisar S.O., Mumbai – 400068 (Pan : Aadcr2341B) (Appellant) (Respondent) Present For: Assessee : Ms. Gunjan Kakkad & Mr. Fenil Bhat, A.Rs

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Deputy Commissioner of Income Tax Riva Resorts Pvt. Ltd., – 13(3)(2), A 306, Radhakrishna Vs. Mumbai Apartments, Dahisar S.O., Mumbai – 400068 (PAN : AADCR2341B) (Appellant) (Respondent) Present for: Assessee : Ms. Gunjan Kakkad and Mr. Fenil Bhat, A.Rs Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 02.07.2024 Date of Pronouncement : 27.09.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue is agains…

Om Sawmi Smaran Developers P. Ltd, Mumbai vs. ITO 8(2)(4), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NOs. 6915 & 6916/MUM/2017 (A.Ys: 2012-13 & 2013-14) M/s. Om Swami Smaran v. Income Tax Officer – 10(3)(2) Developers Pvt. Ltd., Room No. 621, 6th Floor B/11, Uma Smruti Aayakar Bhavan, M.K. Road 7th Carter road, Borivali (E) Mumbai - 400020 Mumbai - 400066 PAN: AAACO8124A (Appellant) (Respondent) Assessee Represented by : Shri Fenil Bhatt Department Represented by : Ms. Anne Varghese Date of Hearing : 23.01.2023 Date of Pronouncement : 20.0…

Om Sawmi Smaran Developers P. Ltd, Mumbai vs. ITO 8(2)(4), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA NOs. 6915 & 6916/MUM/2017 (A.Ys: 2012-13 & 2013-14) M/s. Om Swami Smaran v. Income Tax Officer – 10(3)(2) Developers Pvt. Ltd., Room No. 621, 6th Floor B/11, Uma Smruti Aayakar Bhavan, M.K. Road 7th Carter road, Borivali (E) Mumbai - 400020 Mumbai - 400066 PAN: AAACO8124A (Appellant) (Respondent) Assessee Represented by : Shri Fenil Bhatt Department Represented by : Ms. Anne Varghese Date of Hearing : 23.01.2023 Date of Pronouncement : 20.0…

Harshvardhan Constructions, Mumbai vs. ITO 23(1)(5), Mumbai

Bench: Shri M. Balaganesh & Shri Ravish Soodharshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield Road; Ward 23(1)(5), 1St Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai – 400 007. Pan– Aadfh6590D (Appellant) (Respondent) Income Tax Officer Vs. Harshvardhan Construvctions Ward 23(1)(5), 1St Floor , 11, Happy Home, 244 Waterfield Road; Matru Mandir, Tardeo Road, Bandra West, Mumbai – 400 050. Mumbai – 400 007. Pan– Aadfh6590D Harshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield Road; Ward 23(1)(5), 1St Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai – 400 007. Pan– Aadfh6590D

…Harshvardhan Constructions Vs. ITO, 23(1)(5), Mumbai – ITA No.5225/Mum/2017 & ITA No. 4730/Mum/2016 – A.Y 2011-12 & 2012-13 1 ITO, Ward 23(1)(5), Mumbai Vs. Harshvardhan Constructions – ITA No. 5912/Mum/2017, ITA No. 5523/Mum/2016 & ITA No. 5913/Mum/2017 A.Y 2011-12, A.Y 2012-13 & A.Y 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH, MUMBAI Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member Harshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield road; Ward 23(1)(5), 1st Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai –…

ITO 23(1)(5), Mumbai vs. Harshvardhan Constructions, Mumbai

Bench: Shri M. Balaganesh & Shri Ravish Soodharshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield Road; Ward 23(1)(5), 1St Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai – 400 007. Pan– Aadfh6590D (Appellant) (Respondent) Income Tax Officer Vs. Harshvardhan Construvctions Ward 23(1)(5), 1St Floor , 11, Happy Home, 244 Waterfield Road; Matru Mandir, Tardeo Road, Bandra West, Mumbai – 400 050. Mumbai – 400 007. Pan– Aadfh6590D Harshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield Road; Ward 23(1)(5), 1St Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai – 400 007. Pan– Aadfh6590D

…Harshvardhan Constructions Vs. ITO, 23(1)(5), Mumbai – ITA No.5225/Mum/2017 & ITA No. 4730/Mum/2016 – A.Y 2011-12 & 2012-13 1 ITO, Ward 23(1)(5), Mumbai Vs. Harshvardhan Constructions – ITA No. 5912/Mum/2017, ITA No. 5523/Mum/2016 & ITA No. 5913/Mum/2017 A.Y 2011-12, A.Y 2012-13 & A.Y 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H” BENCH, MUMBAI Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member Harshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield road; Ward 23(1)(5), 1st Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai –…

Bhoomi Realtors, Mumbai vs. ACIT 15(3), Mumbai

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarm/S. Bhoomi Realtors, 106, Shreepal Industrial Estate, S.V.Road, Jogeshwari(West), Mumbai 400 095 Pan: Aaaab33440J ...... Appellant Vs. Acit-15(3), R.No.122, 1St Floor, Matru Mandir, Mumbai 400 007 ..... Respondent Dcit, Cen.Cir.6(2), R.No.1903, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021. .... Appellant

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER M/s. Bhoomi Realtors, 106, Shreepal Industrial Estate, S.V.Road, Jogeshwari(West), Mumbai 400 095 PAN: AAAAB33440J ...... Appellant Vs. ACIT-15(3), R.No.122, 1st Floor, Matru Mandir, Mumbai 400 007 ..... Respondent DCIT, Cen.Cir.6(2), R.No.1903, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021. .... Appellant Vs. M/s. Bhoomi Realtors, 106, Shreepal Industrial Estate, S.V.Road, Jogeshwari(West), Mumbai 400 095 PAN: AAAAB33440J ...... Respondent Assesse…

Om Sawmi Smaran Developers P. Ltd, Mumbai vs. ITO 8(2)(4), Mumbai

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Dey & Shri G. Manjunatha

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA no.6355/Mum./2014 (Assessment Year : 2011–12) Om Swami Smaran Developers Pvt. Ltd. B/11, Uma Smruti, 7th Carter Road ……………. Appellant Borivali (East), Mumbai 400 066 PAN – AAACO8124A v/s Income Tax Officer ……………. Respondent Ward–8(2)(4), Mumbai Assessee by : Shri Madhur Agarwal Revenue by : Shri Rajat Mittal Date of Hearing – 19.01.2018 Date of Order – 31.01.2018 O R D E R PER SAKTIJIT DEY, J.M. Aforesaid appeal by the assessee is against the order dated 19th June…