“Section 178(6)”

DCIT 15(3)(1), Mumbai vs. Reliance Telecom Ltd., Navi Mumbai

In the result, the appeal of the assessee and revenue are dismissed

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Dy. Commissioner Of Vs. M/S Reliance Telecom Income Tax 15(3)(1) Ltd., H-Block, 1St Floor, Room No. 451, 4 Th Floor, Dakc, Koparkhairane, Aayakar Bhavan, Navi Mumbai - 400710 Maharshi Karve Road, Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr2658E Respondent .. Appellant Reliance Telecom Ltd., Vs. The Dy. Commissioner Of “Bhq”, Block, 2Nd Floor, Income Tax 15(3)(1) Dhirubhai Ambani Aayakar Bhavan, Knowledge City, Maharshi Karve Road, Navi Mumbai – 400710 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr2658E Respondent .. Appellant

pending Suit against the Corporate Debtor, which is prohibited under section 14 of the Code. It is further pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. ITA No.2669 &1193/Mum/2016 A.Y.2008-09 5 The DCIT15

Reliance Telecom Ltd, Navi Mumbai vs. DCIT 3(3), Mumbai

In the result, the appeal of the assessee and revenue are dismissed

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Dy. Commissioner Of Vs. M/S Reliance Telecom Income Tax 15(3)(1) Ltd., H-Block, 1St Floor, Room No. 451, 4 Th Floor, Dakc, Koparkhairane, Aayakar Bhavan, Navi Mumbai - 400710 Maharshi Karve Road, Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr2658E Respondent .. Appellant Reliance Telecom Ltd., Vs. The Dy. Commissioner Of “Bhq”, Block, 2Nd Floor, Income Tax 15(3)(1) Dhirubhai Ambani Aayakar Bhavan, Knowledge City, Maharshi Karve Road, Navi Mumbai – 400710 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacr2658E Respondent .. Appellant

pending Suit against the Corporate Debtor, which is prohibited under section 14 of the Code. It is further pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. ITA No.2669 &1193/Mum/2016 A.Y.2008-09 5 The DCIT15

Videocon Oil Ventures Ltd, Mumbai vs. Income Tax Officer Range 3(3)(4), Mumbai

In the result, the appeal of the assessee is dismissed

Bench: Shri B. R. Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.5880/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2014-15) M/S. Videocon Oil Ventures बिधम/ Ito, Range-3(3)(4) Ltd Aayakar Bhavan, M. K. Vs. 171-C, Mittal Court, Road, Mumbai-400020. Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aadcv1810B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Ms. Vatsalaa Jha (Dr) सुनवाई की तारीख / Date Of Hearing: 10/08/2022 घोषणा की तारीख /Date Of Pronouncement: 02/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Assessing Officer (Hereinafter “Ao”) Dated 17.09.2018 Passed U/S 143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, It Is Noted That Despite The Appeal Being Fixed Before This Tribunal For Hearing Several Times, The Assessee Is Not Represented By Their Authorized Representative Even Though Notices Has Been Sent To Them Informing About The Hearing. So We Are Inclined To Dispose Of The Appeal Filed In The Year 2018. 3. The Ld. Dr Brought To Our Notice About A Correspondence From The Assessee From Perusal Of Which It Transpires That Against The Assessee Company M/S Vovl Ltd (Formerly Known As Videocon Oil Venture Ltd) (“Corporate Debtor”) Cirp Proceedings [I.E. Corporate Insolvency Resolution Process] As Per The Insolvency & Bankruptcy

conflicting provisions, by virtue of a nonobstante clause contained in section 238 of the Code. It is further pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01.11.2016, the Code shall have overriding effect. 7. Further, as per section 31 of the Code, resolution plan

Bombay Rayon Fashions Ltd, Mumbai vs. DCIT Cent. Cir 6(3), Mumbai

In the result, both the appeals filed by the assessee and revenue are dismissed in limini

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am 1. आयकरअपीलसं./ I.T.A. No. 1837/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2013-14) Dcit Cen. Cir-6(3), Bombay Rayon Fashions 19Th Floor, Air India Limited बनाम/ Building, Nariman Point, Dlh Mangal Murti Building, 3Rd Vs. Mumbai-400 021 Floor, Linking Road, Santacruz (West), Mumbai-400 054 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaacm3447J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : 2. आयकरअपीलसं./ I.T.A. No. 2389/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2013-14) Bombay Rayon Dcit Cen. Cir-6(3), Fashions Limited 19Th Floor, Air India Building, Nariman Point, Mumbai-400 021 Dlh Mangal Murti बनाम/ Building, 3Rd Floor, Vs. Linking Road, Santacruz (West), Mumbai-400 054 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaacm3447J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Pravesh Advani, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Dr. Mahesh Akhade, Ld. Dr सुनवधईकीतधरीख/ : 03.08.2022 Date Of Hearing घोर्णधकीतधरीख / : 23.08.2022 Date Of Pronouncement

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI PRASHANT MAHARISHI, AM 1. आयकरअपीलसं

DCIT (TDS) 2(1), Mumbai vs. Reliance Communications Infrasructure Ltd, Navi Mumbai

In the result, appeals of the Revenue are dismissed

pending Suit against the Corporate Debtor, which is prohibited under section 14 of the Code. It is further pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. 9. We further find that appeal by the assessee have been

DCIT (TDS) 2(1), Mumbai vs. Reliance Communications Infrasructure Ltd, Navi Mumbai

In the result, appeals of the Revenue are dismissed

pending Suit against the Corporate Debtor, which is prohibited under section 14 of the Code. It is further pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. 9. We further find that appeal by the assessee have been

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

further M/s. Global Softech Ltd. A.Y. 2008–09, 2009–10, 2011–12, 2013–14, and 2014–15, pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. 9. We further find that appeal by the assessee have been filed

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

further M/s. Global Softech Ltd. A.Y. 2008–09, 2009–10, 2011–12, 2013–14, and 2014–15, pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. 9. We further find that appeal by the assessee have been filed

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

further M/s. Global Softech Ltd. A.Y. 2008–09, 2009–10, 2011–12, 2013–14, and 2014–15, pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. 9. We further find that appeal by the assessee have been filed

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

further M/s. Global Softech Ltd. A.Y. 2008–09, 2009–10, 2011–12, 2013–14, and 2014–15, pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. 9. We further find that appeal by the assessee have been filed

Global Softech Ltd, Mumbai vs. DCIT CC 5(3), Mumbai

In the result, appeals by the assessee are dismissed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

further M/s. Global Softech Ltd. A.Y. 2008–09, 2009–10, 2011–12, 2013–14, and 2014–15, pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01/11/2016, the Code shall have overriding effect. 9. We further find that appeal by the assessee have been filed

Wizcraft International Entertainment P. Ltd., Mumbai vs. Dy CIT CC - 2(1), Mumbai

In the result, appeal filed by the assessee is dismissed

Bench: Shri Prashant Maharshi () & Smt. Kavitha Rajagopal ()

provisions, by virtue of a non- obstante clause contained in section 238 of the Code. It is further pertinent to note that under section 178(6) of the Act, as amended w.e.f. 01.11.2016, the Code shall have overriding effect. 6. It is further pertinent to note the provisions of section

Unity Infrasporjects Ltd, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals filed by the assessee stands dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 3484 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2006-07) & आयकर अपील सं/ I.T.A. No. 3478 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2007-08) & आयकर अपील सं/ I.T.A. No. 3480 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2008-09) & आयकर अपील सं/ I.T.A. No. 3479 /Mum/2016 (निर्धारण वर्ा / Assessment Year:2009-10) & आयकर अपील सं/ I.T.A. No. 3482/Mum/2016 (निर्धारण वर्ा / Assessment Year:2010-11) & आयकर अपील सं/ I.T.A. No. 3481/Mum/2016 (निर्धारण वर्ा / Assessment Year:2011-12) & आयकर अपील सं/ I.T.A. No. 3483/Mum/2016 (निर्धारण वर्ा / Assessment Year:2012-13) बिधम/ M/S. Unity Infraprojects Ltd. Acit, Central Circle-8(2) 1252,Pushpanjali (Erstwhile, Acit, Central Vs. Apartments, Old Prabhadevi Circle-45) Road, Prabhadevi, Mumbai- Aayakar Bhavan, Mumbai- 400025. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu4560E .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Prabhat Kumar Gupta (Dr) सुनवाई की तारीख / Date Of Hearing: 12/07/2022 घोषणा की तारीख /Date Of Pronouncement: 20/07/2022 आदेश / O R D E R Per Bench: These Appeals Have Been Filed By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) - 48

conflicting provisions, by virtue of a nonobstante clause contained in section 238 of the Code. It is further pertinent to note that under section 178(6) of A.Ys.2006-07 to 2012-13 Unity Infra Projects the Act, as amended w.e.f. 01.11.2016, the Code shall have overriding effect. 7. Further