SAVITA MERCANTILES PVT LTD.,MUMBAI vs. INCOME TAX OFFICER-3(3)(2), MUMBAI
In the result, the appeal of the assessee is allowed
ITA 168/MUM/2023[2009-10]Status: DisposedITAT Mumbai12 Dec 2023AY 2009-10
Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.168/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2009-10) Savita Mercantiles Pvt. Ltd. बिधम/ Ito-3(3)(2) 83, A Wing, Mittal Tower, Aaykar Bhavan, Maharshi Vs. Nariman Point, Mumbai- Karve Road, New Marine 400021. Lines, Churchgate, Maharashtra-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahcs9614G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Viraj Mehta Revenue By: Shri S. N. Kabra (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 28/11/2023 घोषणा की तारीख /Date Of Pronouncement: 12/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 03.01.2023 For The Assessment Year 2009-10. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.45,00,000/- Made By The Ao On Account Of Receipt Of Share Application Money Only On The Basis Of Statement Given By Shri Pravin Kumar Jain.
For Appellant: Shri Viraj MehtaFor Respondent: Shri S. N. Kabra (Sr. AR)
Section 132Section 133(6)Section 183(6)
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH,
MUMBAI
BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN
