“Section 132(84)”

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

MR ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISATNT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME, CENTRAL CIRCLE-1 (2),, MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the\nassessees are stands allowed

postpone\nthe counting of period of limitation.\n\n45. We also noticed that the revenue has misplaced\nreliance on the 2002 amendment to Section 132(84) as at\nParas 8 and 9 of the written submission it is contended\nthat no reasons are required to be recorded while passing\nprohibitory

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

postpone the counting of period of limitation. 45. We also noticed that the revenue has misplaced reliance on the 2002 amendment to Section 132(84) as at Paras 8 and 9 of the written submission it is contended that no reasons are required to be recorded while passing prohibitory order