Mr. Rohit Vallabhdas Shah, Mumbai vs. ITO Ward 32(3)(2), Mumbai
In the result, appeal of the assessee is dismissed
ITA 1910/MUM/2025[2010-11]Status: DisposedITAT Mumbai22 Sept 2025AY 2010-11
Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2010-11 Rohit Vallabhdas Shah Income Tax Officer, B-303, Dwarka Apartment Ward 32(3)(2), Vs. Daulat Nagar, Borivali, Mumbai Mumbai – 400066 (Pan: Accps2392B) (Assessee) (Respondent) Present For: Assessee : Shri Gunjan Kakkad, Advocate Revenue : Shri Annavaram Kosuri, Sr. Dr Date Of Hearing : 22.07.2025 Date Of Pronouncement : 22.09.2025 O R D E R Per Girish Agrawal: This Appeal Filed By Assessee Is Against The Order Of Ld. Pcit-32, Mumbai, Vide Order Dated 25.03.2019 Passed Against The Assessment Order By Income Tax Officer, Ward-32(3)(2), Mumbai, U/S. 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 17.06.2016 For Assessment Year 2010-11. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1. On The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income-Tax Has Erred In Setting Aside The Assessment Order By Exercising Powers Under Section 263 Of The Income-Tax Act, 1961 ("The Act"). 2. On The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income-Tax Failed To Appreciate That The View Of The Assessing Officer Could Have Been Substituted In Exercise Of Powers Under Section 263 Of The Act. 3. On The Facts & Circumstances Of The Case & In Law, The View Taken By The Assessing Officer Was A Plausible View & Thus, The Commissioner Has Erred In Invoking The Powers Under Section 263 Of The Act. 4. On The Facts & Circumstances Of The Case & In Law, The Commissioner Could Not Have Set Aside The Assessment Order.
For Appellant: Shri Gunjan Kakkad, AdvocateFor Respondent: Shri Annavaram Kosuri, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 263
find any reason to interfere with the findings of the ld.
CIT(A).”
7. On this order of the Coordinate Bench, assessee moved a miscellaneous application vide MA No.217/Mum/2024 for which the
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Rohit Vallabhdas Shah
AY 2010-11
order was pronounced on 05.11.2024, alleging that the Coordinate
Bench ... recalled as the case of the assessee is covered by the precedent said by Jurisdictional High
Court. The Coordinate Bench dealt with the miscellaneous application and found that there is no rectifiable mistake in the said order which is apparent from record as required under the provisions of section
