SHIRISH M DALVI,KALYAN vs. DCIT CIR 29(3), MUMBAI
Accordingly, we uphold the finding of Ld CIT(A). The ground No. four of the appeal of the assessee is accordingly dismissed
ITA 4640/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Oct 2022AY 2012-13
Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shirish M. Dalvi, Dcit Circle-23(3), D’ Block, 1St Floor, Zojwala 3Rd Floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2010-11 Dcit Circle-23(3), Shirish M. Dalvi, Room No. 402, 4Th Floor, C-10 D’ Block, 1St Floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Complex, Bandra (E), Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2012-13 Shirish M. Dalvi, Dcit-29(3), D’ Block, 1St Floor, Zojwala Room No. 402, 4Th Floor, C- Vs. Complex, Sahajanand 10, Pratyaksha Kar Chowk, Kalyan-421 301. Bhavan, Bandra Kurla Complex, Bandra, Mumbai-400051. Pan No. Aadpd 0358 H
…h individual or the Hindu undivided family in which such individual is the karta. In support of the contention, the learned Council relied on the decisions of (i) Hon’ble Madras High Court in the case of Vishwas promoters Private Limited Vs ACIT reported in 255 CTR 149 (ii) Hon’ble Bombay High Court in the case of CIT Vs Makwana research and company reported in 1 NYPCTR 949 (Bom) (iii) Hon’ble Bombay High Court in the case of Vandana Properties 353 ITR 36 Shirish M. Dalvi 29. The Ld. DR on the other hand relied on the order of the Ld. Assessing Officer and the Ld. CIT(A). 30. We have heard rival submission…
