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“Section 103(3)”

Section References (mined)Section 103Section 103(3)6 judgments

DY COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5390/MUM/2025[2011-12]Status: DisposedITAT Mumbai09 Mar 2026AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

reliance of AO upon Section 14(1) of the CAG Act, 1971 is concerned in this regard we noticed that as per Section 103(3) of the Maharashtra University Act 1994, wherein the State Government shall conduct, the test audit or full audit of the accounts of the University

DY COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5389/MUM/2025[2010-11]Status: DisposedITAT Mumbai09 Mar 2026AY 2010-11

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

reliance of AO upon Section 14(1) of the CAG Act, 1971 is concerned in this regard we noticed that as per Section 103(3) of the Maharashtra University Act 1994, wherein the State Government shall conduct, the test audit or full audit of the accounts of the University

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5388/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Mar 2026AY 2009-10

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

reliance of AO upon Section 14(1) of the CAG Act, 1971 is concerned in this regard we noticed that as per Section 103(3) of the Maharashtra University Act 1994, wherein the State Government shall conduct, the test audit or full audit of the accounts of the University

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5387/MUM/2025[2008-09]Status: DisposedITAT Mumbai09 Mar 2026AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

reliance of AO upon Section 14(1) of the CAG Act, 1971 is concerned in this regard we noticed that as per Section 103(3) of the Maharashtra University Act 1994, wherein the State Government shall conduct, the test audit or full audit of the accounts of the University

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5386/MUM/2025[2007-08]Status: DisposedITAT Mumbai09 Mar 2026AY 2007-08

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

reliance of AO upon Section 14(1) of the CAG Act, 1971 is concerned in this regard we noticed that as per Section 103(3) of the Maharashtra University Act 1994, wherein the State Government shall conduct, the test audit or full audit of the accounts of the University

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. UNIVERSITY OF MUMBAI, MUMBAI

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5385/MUM/2025[2006-07]Status: DisposedITAT Mumbai09 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

reliance of AO upon Section 14(1) of the CAG Act, 1971 is concerned in this regard we noticed that as per Section 103(3) of the Maharashtra University Act 1994, wherein the State Government shall conduct, the test audit or full audit of the accounts of the University

Section 103(3) — 6 judgments | BharatTax | BharatTax