“cross objection”

DCIT CC 5(1), Mumbai, Bkc vs. J Kumar Infraprojects Limited, Andheri

In the result, the CO filed by the assessee stands allowed

Bench: Shri Sandeep Gosain, () & Shri Bijayananda Pruseth

Hearing 19.01.2026 Date of Pronouncement 26.02.2026 ORDER J Kumar Infraprojects Ltd, Mumbai PER Bench: The present appeals have been filed by the revenue and cross objections filed by the assessee challenging the different impugned orders dt. 20.02.2025 passed under section 250 of the Income ... Centre (NFAC) / CIT(A) for the assessment years 2013-14, 2014-15 & 2015-16. 2. Since all the issues involved in these appeals and cross objections are common and identical and belongs to one assessee therefore, they have been clubbed, heard together and consolidated order is being passed. Firstly

Income Tax Officer, Parel vs. N K Family Trust, Lower Parel

Accordingly, all the grounds raised by the Revenue are dismissed

Bench: us, at the outset, invited our attention to the Cross Objection raised by the Assessee whereby the Assessee has challenged the assumption of jurisdiction by the Assessing Officer under Section 148 of the Act which reads as under: "1. The Ld. CIT(A) ought to have appreciated that the reopening of

Mumbai - 400012. Maharashtra. …………. Appellant Vs N. K. Family Trust 333-B, Adhyaru Industrial Estate, Sunmill Compound, Lower Parel, Mumbai – 400012. Maharashtra [PAN:AAATN2399F] …………. Respondent Cross Objection No.32/Mum/2026 (In ITA No.8969/Mum/2025) (Assessment Year:2012-2013) N. K. Family Trust 333-B, Adhyaru Industrial Estate, Sunmill Compound, Lower Parel, Mumbai – 400012. Maharashtra ... Date Conclusion of hearing : 19.02.2026 Pronouncement of order : 25.02.2026 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal and Cross Objection pertain to Assessment Year 2012-2013. The Revenue has preferred appeal challenging the Order, dated 17/10/2025, passed by the Commissioner of Income Tax (Appeals

DCIT Central Circle- 7(1), Mumbai vs. Jinalben Bhavikbhai Vora, Gujrat

Bench: the expiry of 6 years from the end of Assessment Year 2013-2014). Subsequently, in compliance with the judgment of the Hon'ble Supreme Court in the case of Union of India VS. Ashish Agarwal 444 ITR 1 (SC) [04/05/2022], communication, dated 26/05/2022, was sent to the Assessee intimating that the aforesaid notice issued under Section 148 of the Act (under old regime) would be treated as the show-cause notice issued in terms of Section 148A(b) of the Act (under new regime introduced by the Fi

Appellant Vs Jinalben Bhavikbhai Vora 3, Ashapura Park, B/H, Vimalnath Society, 80 FT. Road, Surendra Nagar, Station Road, Surendranagar, Gujarat – 363001. …………. Respondent [PAN:AFJPV0338H] Cross Objection No.23/Mum/2026 (In ITA No.7588/Mum/2025) (Assessment Year:2013-2014) Jinalben Bhavikbhai Vora 3, Ashapura Park, B/H, Vimalnath Society, 80 FT. Road, Surendra Nagar, Station Road ... Date Conclusion of hearing : 17.02.2026 Pronouncement of order : 24.02.2026 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal and cross objection pertain to Assessment Year 2013-2014. The Revenue has preferred appeal against the Order, C.O. No.23/Mum/2026 Assessment Year 2013-2014 dated 30/09/2025, passed

DCIT Circle 5 1 1 Mumbai, Mumbai vs. Blue Rock Hospitality Ventures Pvt Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed, whe- reas the cross objection of the assessee is allowed

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopalassessment Year: 2017-18

Floor Ayakar Bhavan, Ventures Pvt Ltd, Mumbai-400020 A-401 402 Plaza Panchsil 55 Vs. Gamdevi Road, Mumbai- 400007 (PAN : AAECB4962D) (Appellant) (Respondent) Cross Objection No. 55/MUM/2026 (Arising out of ITA No. 8097/MUM/2025) Assessment Year: 2017-18 Blue Rock Hospitality Ventures DCIT Circle 5 1 1 Mumbai ... Blue Rock Hospitality Ventures Pvt Ltd, AY 2017-18 O R D E R PER OM PRAKASH KANT: This appeal by the Revenue and cross-objection by the assessee are directed against order dated 15th September, 2025, passed by the Ld. Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre

ACIT CC 7(3), Mumbai vs. Trishul Realty Infra LLP, Mumbai

In the result, the appeal filed by the Revenue and the COs filed by the Assessee stand dismissed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Date of Pronouncement 19.02.2026 ORDER Per Sandeep Gosain, JM: Trishul Realty Infra LLP The present appeal has been filed by the Revenue and cross objection by the assessee challenging the order dated 29.09.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal ... Centre (NFAC) / CIT(A) for the assessment years 2012-13. 2. Since all the issues involved in the present appeal and cross objection are common and identical and belongs to one assessee therefore, they have been clubbed, heard together and consolidated order is being passed. The revenue has raised

Kamalapat Ratanchand Chopra, Mumbai vs. Dy. Commissioner of Income Tax, Circle-19(1), Mumbai

Bench: Shri Amit Shukla & Shri Girish Agrawal

Notice issued u/s 148 28-07-2022 202 4. On the above submission, ld. CIT DR submitted that assessee has not come up in cross objection to contest on the legal grounds for Assessment Year 2014-15. In this respect, we note from the grounds raised by Revenue ... favour of the assessee. Since the Revenue has contested on the legal issues relating to notice u/s, assessee not coming up in its cross objection does not have a bearing to adjudicate on the legal issue in hand before the Bench. 5. While bringing logical effect to the creation