“Section 251(1)(c)”

JCIT (OSD), I/C DCIT, CIRCLE-8(3)(1), MUMBAI vs. M/S. TATA AIA LIFE INSURANCE CO. LTD., MUMBAI

In the result, appeals of the Revenue stands dismissed and appeal/CO of assessee are partly allowed for statistical purposes

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1897/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) Jt. Commissioner Of Income बिधम/ M/S. Tata Aia Life Tax (Osd)- I/C Dcit, Insurance Co. Ltd. Vs. 14Th Floor, Tower-A, Circle-8(3)(1) Aaykar Bhavan, Room No. Peninsula Business Park, 615, M. K. Road, New Senapati, Bapat Marg, Marine Lines, Mumbai- Lower Parel, Mumbai- 400020. 400013. Cross Objection No. 80/Mum/2023 Arising Out Of I.T.A. No.1897/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) M/S. Tata Aia Life बिधम/ Jt. Commissioner Of Insurance Co. Ltd. Income Tax (Osd)- I/C Vs. 14Th Floor, Tower-A, Dcit, Circle-8(3)(1) Peninsula Business Park, Aaykar Bhavan, Room Senapati, Bapat Marg, No. 615, M. K. Road, Lower Parel, Mumbai- New Marine Lines, 400013. Mumbai-400020. आयकर अपील सं/ I.T.A. No.1759/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) Jt. Commissioner Of Income बिधम/ M/S. Tata Aia Life Tax (Osd)- I/C Dcit, Insurance Co. Ltd. Vs. Circle-8(3)(1) 14Th Floor, Tower-A, Aaykar Bhavan, Room No. Peninsula Business Park, 615, M. K. Road, New Senapati, Bapat Marg, Marine Lines, Mumbai- Lower Parel, Mumbai- 400020. 400013. .

verify the errors pointed by the Appellant in computation of income, the learned CIT(A) erred in issuing such directions under section 251(1)(c) instead of section 251(1)(a) of the Act applicable in case of an appeal against the assessment order. 3. On the facts and circumstances ... apply correct rate of tax as per the provisions of the Act, the learned CIT(A) erred in issuing such directions under section 251(1)(c) instead of section 251(1)(a) of the Act applicable in case of an appeal against the assessment order. 4. On the facts

DCIT- 8(3)(1), MUMBAI vs. TATA AIA LIFE INSURANCE COMPANY LIMITED , MUMBAI

verify the errors pointed by\nthe Appellant in computation of income, the learned CIT(A)\nerred in issuing such directions under section 251(1)(c) instead\nof section 251(1)(a) of the Act applicable in case of an appeal\nagainst the assessment order.\n3. On the facts and circumstances ... apply correct rate\nof tax as per the provisions of the Act, the learned CIT(A) erred\nin issuing such directions under section 251(1)(c) instead of\nsection 251(1)(a) of the Act applicable in case of an appeal\nagainst the assessment order.\n4. On the facts

TATA AIA LIFE INSURANCE COMPANY LIMITED ,MUMBAI vs. DCIT- 8(3)(1), MUMBAI

verify the errors pointed by\nthe Appellant in computation of income, the learned CIT(A)\nerred in issuing such directions under section 251(1)(c) instead\nof section 251(1)(a) of the Act applicable in case of an appeal\nagainst the assessment order.\n\n3. On the facts ... apply correct rate\nof tax as per the provisions of the Act, the learned CIT(A) erred\nin issuing such directions under section 251(1)(c) instead of\nsection 251(1)(a) of the Act applicable in case of an appeal\nagainst the assessment order.\n\n4. On the facts

RAKESH MAFATLAL JAIN ,MUMBAI vs. ITO-19(3)(1), MUMBAI

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

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerakesh Mafatlal Jain V. Income Tax Officer – 19(3)(1) C/O. M.A. Enterprises Mumbai A/4, Madhavji Building 260, S.V.P Road Opp. Alankar Cinema Mumbai – 400004 Pan: Agcpj5330L (Appellant) (Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI

LUXORA INFRASTRUCTURE P. LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-2(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Shamim Yahya

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 1608/Mum/2020 (Assessment Year