“Section 15(4)”

Section References (mined)Section 15Section 15(4)2 judgments

ARUN ASHAR,MUMBAI vs. DCIT, CENTRAL CIRCLE -2(2), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6875/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Mar 2025AY 2017-18

Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\n&\nMS. KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER\nI.T.A. No. 6874 & 6875/Mum/2024\nAssessment Year: 2016-17 & 2017-18\nArun Ashar\n101, 10th Floor\nMaktangan Sarojini Road\nSantacruz (W)\nMumbai - 400054\n[PAN: AAQPA2836A]\nअपीलार्थी/(Appellant)\nVs\nDy. Commissioner of Income\nTax, Central Circle - 2(2), Mumbai\nप्रत्यर्थी/ (Respondent)\nAssessee by:| Shri Saurabh Soparkar, A/R\nRevenue by : Shri Ram Krishn Kedia, Sr. D/R\nसुनवाई की

For Appellant: Shri Saurabh Soparkar, A/RFor Respondent: Shri Ram Krishn Kedia, Sr. D/R

Section 132(4)Section 69A

including expenses incurred for the sale. The surplus from\nthe sale proceeds is to be returned to the consigner or the consignee. Section 15(4) clothes\nthe carrier with a right to sell in the event of failure by the consignee to make payment of\nthe freight and other charges

ARUN ASHAR,MUMBAI vs. DCIT, CENTRAL CIRCLE 2(2), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6874/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\n&\nMS. KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER\nI.T.A. No. 6874 & 6875/Mum/2024\nAssessment Year: 2016-17 & 2017-18\nArun Ashar\n101, 10th Floor\nMaktangan Sarojini Road\nSantacruz (W)\nMumbai - 400054\n[PAN: AAQPA2836A]\nअपीलार्थी/ (Appellant)\nVs\nDy. Commissioner of Income\nTax, Central Circle - 2(2), Mumbai\nप्रत्यर्थी/ (Respondent)\nAssessee by: Shri Saurabh Soparkar, A/R\nRevenue by : Shri Ram Krishn Kedia, Sr. D/R\nसुनवाई की

For Appellant: Shri Saurabh Soparkar, A/RFor Respondent: Shri Ram Krishn Kedia, Sr. D/R

Section 132(4)Section 69A