“processing under section 143(1)”

M/S. Oriental Trading Co., Mumbai vs. CIT (A) NFAC, Mumbai

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2329 & 2330/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2018-19 & 2019-20) Cit(A) - Nfac M/S Oriental Trading Co. Mumbai. 1St Floor, Elite House, Punjab बिधम/ Foundry, Near Classic Studio, Vs. Mira Road East, Mumbai-400 107 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaafo7024L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Sanjay Parikh, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Nihar Ranjan Samal, Ld. Dr सुनवाईकीतारीख/ : 11.07.2022 Date Of Hearing घोषणाकीतारीख / : 11.07.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 26.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19 & 2019-20. 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

DCIT, Circle -1, Thane vs. M/S Accura Pharmaquip Pvt Ltd, Mumbai

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

that when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowedwhile processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Jagdamba Service Solution Pvt Ltd, Mumbai vs. CIT(A) (NFAC)- Delhi, Delhi

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

that when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowedwhile processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

T K Steel Rolling Mills Private Limited, Mumbai vs. DCIT, CPC, Bangaluru

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

T K Steel Rolling Mills Private Limited, Mumbai vs. DCIT, CPC, Bangaluru

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Surana Motors Private Limited, Mumbai vs. Dy CIT, CPC, Bangalore

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Master Polishers Private Limited, Mumbai vs. DCIT, CPC, Mumbai

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Fortive India Pvt. Ltd, Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, appeal filed by the Appellant is partly allowed

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Nilesh V. Metha, Mumbai vs. DCIT 32(1), Mumbai

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

M/S Vaishali Pharma Limited, Mumbai vs. Dy CIT CPC, Bangaluru

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

M/S. Mazgaon Dock Shipbuilders Ltd, Mumbai vs. Addl/Jt/Dy/ACIT, Delhi

In the result, the appeal of the assessee is allowed

that when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowedwhile processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Stg Refractory Services Pvt. Ltd., Mumbai-400042 vs. Dy Commissioner of Income Tax, Central Processing Centre, Karnataka-560500

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

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Chauhan Lifters, Mumbai vs. Commissioner of Income Tax (A) NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1289/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) National Faceless Chauhan Lifters Appeal Centre (Nfac), 124-3, Bhaskar Niwas Road No. बिधम/ Delhi 4, Scheme No. 6, Sion East, Vs. Maharashtra-400 022 स्थायीलेखासं./जीआइआरसं./ Pan No. Aakfc2375E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By None : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

M/S S. K. International, Mumbai vs. DCIT 17(1), Mumbai

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1251/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) Dcit-17(1), M/S. S. K. International Kautilya Bhavan, Near S. K. House, 94-A, Aval Baug, बिधम/ Videsh Bhavan, Bandra D. S. P. Road, Dadar (E), Vs. Kurla, Mumbai-400 051 Mumbai-400 014 स्थायीलेखासं./जीआइआरसं./ Pan No. Aamfs2232C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By None : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 22.04.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Agaskar Civil & Garden Contractors, Mumbai vs. NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1247/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) National Faceless Agaskar Civil & Garden Appeal Centre (Nfac), Contractors बिधम/ Delhi Plot No. A-249, Namdeo Smruti, Vs. Sector-19, Koparkhairanine, Navi Mumbai-400 709 स्थायीलेखासं./जीआइआरसं./ Pan No. Abcfa6438K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 30.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Pace Setters Business Solutions Pvt. Ltd, Mumbai vs. Dy.CIT CPC Bangalore & Cir 8(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1216/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) Dcit, Cpc, Bangalore & Pace Setters Business Circle 8(2)(1), Mumbai Solutions Pvt. Ltd. बिधम/ 1 Bori Bunglow, 49 S K Bole Vs. Road, Prabhadevi, Mumbai-400 028 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcp7717M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Shri Bharat Kumar, Ld. Ar अपीलाथीकीओरसे/ Appellant By : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 23.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19. 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Seven S Banking Management Consultancy Services (P) Ltd, Mumbai-400069 vs. Circle-11(2)(1), Mumbai-400020

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1167/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) Circle-11(2)(1), Seven S Banking Management Mumbai Consultancy Services (P) Ltd. बिधम/ Office No. 104, Eco Heights, Shree Nityanand Society, Vs. Swami Nityanand Marg, Andheri East, Mumbai-400 069 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaecs7701B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

M/S Aashis Products, Mumbai vs. DCIT, CPC, Bangaluru, Banguluru

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1131/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) Dcit, Centralized M/S. Aashis Products बिधम/ Processing Centre, Plot No. 23, Midc, Road No. 9, Vs. Bengaluru-560500 Andheri(E), Mumbai-400 093 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaafa1695H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 25.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19. 2. The Ground Taken Before Us Is That, Ld. First Appellate Authority Has Erred In Law & On Facts In Holding Addition U/S 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

Qualiance International Pvt. Ltd, Mumbai vs. CPC, Bangaluru

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2357/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2019-20) Centralized Processing Qualiance International Pvt. Centre, Ltd. बिधम/ Bengaluru-560500 B-406, Knox Plaza, Mind Space, Vs. Next To Tangent Showroom, Malad (W), Mumbai-400 064 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacq1420B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 29.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent

M/S. Lavino Kapur Cottons Pvt. Ltd, Mumbai vs. DCIT Cir 3(2) (1), Mumbai

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2102 & 2103/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18 & 2018-19) Dcit Cir-3(2)(1), M/S Lavino Kapur Cottons Aayakar Bhavan, Pvt. Ltd. बिधम/ Maharshi Karve Road, 121/122, Mittal Chambers, Vs. Churchgate, Nariman Point, Mumbai-400 020 Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacl0824C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Surinder Mehra, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Mehul Jain, Ld. Dr सुनवाईकीतारीख/ : 02.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 10.09.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2017-18 & 2018-19. 2

when a tax auditor indicates a disallowance in the tax audit report, for this indication alone, the expense must be disallowed while processing under section 143(1) by the CPC. It is nevertheless important to bear in mind the fact that a tax audit report is prepared by an independent