“cross objection”

DCIT-14.1.1, Mumbai vs. Huhtamaki India Ltd, Mumbai

Appeal of the revenue is dismissed

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Benerjee, Hon'Ble

HUHTAMAKI INDIA LTD ORDER PER NARENDRA KUMAR BILLAIYA (AM) 1. ITA No. 2396/MUM/2024 is the appeal by the revenue and CO.No.105/MUM/2024 is the cross objection by the assessee preferred against order of the learned Commissioner of Income-Tax (Appeals)—56, Mumbai [hereinafter in short “Ld. CIT(A)”] dated ... Officer be restored. 9) The appellant craves leave to amend, or alter any grounds or add a new grounds, which may be necessary. ”. 3. Cross objection is in support of the order of the Ld. CIT(A). Assessee is also aggrieved that the Ld. CIT(A) has not decided

DCIT, Mumbai vs. Jefferies Llc, Mumbai

/Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section ... that appeals in all the years have same factual background and having common issue. All the appeals are filed by the Revenue and the Cross Objections are filed by the assessee. Therefore, all the appeals and the cross objections are taken together, heard together and are disposed of together

DCIT It 3.1.1 Mumbai, Mumbai vs. Jefferies Llc, Mumbai

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

/Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section ... that appeals in all the years have same factual background and having common issue. All the appeals are filed by the Revenue and the Cross Objections are filed by the assessee. Therefore, all the appeals and the cross objections are taken together, heard together and are disposed of together

DCIT It 3.1.1, Mumbai vs. Jefferies Llc, Mumbai

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

/Mum/2024 Jafferies LLC Date of hearing 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section ... that appeals in all the years have same factual background and having common issue. All the appeals are filed by the Revenue and the Cross Objections are filed by the assessee. Therefore, all the appeals and the cross objections are taken together, heard together and are disposed of together

DCIT It 3.1.1, Mumbai vs. Jefferies Llc, Mumbai

/Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section ... that appeals in all the years have same factual background and having common issue. All the appeals are filed by the Revenue and the Cross Objections are filed by the assessee. Therefore, all the appeals and the cross objections are taken together, heard together and are disposed of together

Income Tax Officer, Mumbai vs. Sureshkumar Hansraj Shah, Mumbai

In the result, the appeal filed by the learned Assessing

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm Sureshkumar Hansraj Shah Income Tax Officer 2Nd Floor, 2/1, Room No.405, 4Th Floor, Piramal Kikabhai Mansion, Chambers, Vs. Kika Street Gulalwadi Parel, Mumbai-400 012 Mumbai-400 004 (Appellant) (Respondent) Co No. 52/Mum/2024 (Assessment Year: 2009-10) Sureshkumar Hansraj Shah Income Tax Officer 2Nd Floor, 2/1, Room No.405, 4Th Floor, Piramal Kikabhai Mansion, Chambers, Vs. Kika Street Gulalwadi Parel, Mumbai-400 012 Mumbai-400 004 (Appellant) (Respondent) Assessee By : Shri Vimal Punmiya, Ar Revenue By : Shri R.R. Makwana, Dr Date Of Hearing: 05.06.2024 Date Of Pronouncement : 27.06.2024

with section 143(3) of the Act on 4th March, 2015, by the learned Assessing Officer, was partly allowed. Assessee has also filed a cross objection against the same appellate order challenging that the addition to the extent of 12.5% on alleged bogus purchases upheld by the learned ... correct in deleting the addition to the extent of 25% on alleged bogus purchases and instead restricting it to 12.5%. In Cross Objection the assessee has also challenged the reopening of the assessment. 02. The brief facts of the case shows that the assessee is an individual engaged

DCIT (Exemption)- 2(1), Mumbai vs. Maharashtra Energy Development Agency, Mumbai

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Pronouncement of order : 27.06.2024 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present batch of appeals preferred by Revenue and cross- objections preferred by the Assessee pertain to Assessment Years 2013-14 and 2014-15. Since identical grounds/cross-objections arising from identical factual matrix were raised ... Year 2013-14 2. The appeal filed by the Revenue [ITA No. 1765/Mum/2023] and CO No. 88 & 89/Mum/2023 Assessment Years: 2013-14 & 2014-15 Cross-Objection filed by the Assessee [CO.88/Mum/2023] pertaining to Assessment Year 2013-14 arise from the order of Commissioner of Income Tax (Appeals)-National Faceless Appeal

Deputy Commissioner of Income Tax (Central Circle)-8(3), Mumbai vs. Afcons Infrastructure Limited, Andheri West

The appeal are dismissed

Bench: us. The Learned Departmental Representative submitted that the Revenue had filed the appeal electronically and thereafter, furnished appeals in physical form. Two separate appeal numbers, being ITA No. 1152/Mum/2024 and ITA No. 1153/Mum/2024, were inadvertently allotted by the Registry for the same appeal. It was submitted that ITA No. 1152/Mum/2024 listed before us be treated as a duplicate appeal and be dismissed as withdrawn. The Learned Authorized Representative did not have any objecti

Pronouncement of order : 26.06.2024 O R D E R Per Rahul Chaudhary, Judicial Member 1. The present batch of appeals preferred by Revenue and cross- objections preferred by the Assessee pertain to Assessment Years 2011-12 and 2012-13. Since identical grounds/cross- objections arising from identical factual matrix were raised ... 1152/Mum/2024 preferred by the Revenue is dismissed. CO No. 71 & 72/Mum/2024 Assessment Years : 2011-12 & 2012-3 Appeal by Revenue : ITA No. 1152/Mum/2024 Cross Objection by the Assessee: Co. No. 71/Mum/2024 4. The appeal filed by the Revenue [ITA No. 1152/Mum/2024] and Cross-Objection filed by the Assessee