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“Section 3(1)(c)”

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ASSISTANT COMMISSIONER OF INCOME TAX -1(1)(1), MUMBAI vs. M/S AADHAR WHOLESALE TRADING AND DISTRIBUTION LTD , MUMBAI

In the result, the appeal filed by the Revenue is accordingly dismissed

ITA 2649/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Nov 2024AY 2015-16

Bench: Shri Om Prakash Kant, Am & Shri Rahul Chaudhary, Jm Asst. Cit Aadhaar Wholesale Trading & Room No. 533, Aayakar Bhawan, Distribution Ltd. Churchgate, Mumbai-400 020 Knowledge House Shyam Nagar, Vs. J V Link Road, Jogeshwari (E), S.O., Mumbai-400 060 Pan/Gir No. Aafca 8793 G (Assessee) : (Respondent) Assessee By : Shri Mani & Prateek Jain Respondent By : Shri Ram Krishn Kedia Date Of Hearing : 23.10.2024 Date Of Pronouncement : 07.11.2024

For Appellant: Shri Mani & Prateek JainFor Respondent: Shri Ram Krishn Kedia

Section 143(3)Section 2(18)Section 2(18)(b)Section 56(2)(viib)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND SHRI RAHUL CHAUDHARY, JM

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2653/MUM/2023[2011-12]Status: DisposedITAT Mumbai05 Apr 2024AY 2011-12

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Respondent byFor Respondent: Shri. Madhur Agrawal

Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2651/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Apr 2024AY 2013-14

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &

Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2650/MUM/2023[2014]Status: DisposedITAT Mumbai05 Apr 2024

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &

Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2646/MUM/2023[2017-18]Status: DisposedITAT Mumbai05 Apr 2024AY 2017-18

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &

Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT

ACIT, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2635/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Apr 2024AY 2012-13

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &

Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT

M/S SUMINTER INDIA ORGANICS LIMITED ,MUMBAI vs. NFAC, DELHI, DELHI

In the result, the appeal is allowed in the terms indicated above

ITA 889/MUM/2022[2020-21]Status: DisposedITAT Mumbai26 Jul 2022AY 2020-21

Section 10ASection 115BSection 139(1)Section 143(1)Section 32Section 32ASection 33ASection 35Section 35ASection 35C

return under section 139(1), stands superseded by the TOLA provisions. Shri Sridharan, learned senior counsel, invites our attention to the scheme of Section 3(1)(c) of TOLA, which provides that where any time limit has been specified in, or prescribed or notified under, the specified Act, which falls

Section 3(1)(c) — 7 judgments | BharatTax | BharatTax