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“Section 246(1)(d)”

Section References (mined)Section 246Section 246(1)(d)3 judgments

DCIT, CC-2(4), MUMBAI vs. KEYSTONE REALTORS P LTD., AS REPRESENTATIVE ASSESSEE OF M/S. MAUSMI VENTURES LTD.,, MUMBAI

Appeal of the Revenue is dismissed

ITA 90/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 May 2023AY 2013-14

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

appealable order and is mentioned against clause (d) of section246(1) of the Act. Thus, from conjoint reading of section 163 and section 246(1)(d) of the Act, it is unambiguously clear that before treating any person as agent a separate order has to be passed

DCIT, CC-2(4), MUMBAI vs. KEYSTONE REALTORS P LTD., AS REPRESENTATIVE ASSESSEE OF M/S. MAUSMI VENTURES LTD.,, MUMBAI

Appeal of the Revenue is dismissed

ITA 89/MUM/2023[2012-13]Status: DisposedITAT Mumbai31 May 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

appealable order and is mentioned against clause (d) of section246(1) of the Act. Thus, from conjoint reading of section 163 and section 246(1)(d) of the Act, it is unambiguously clear that before treating any person as agent a separate order has to be passed

DCIT, CC-2(4), MUMBAI vs. KEYSTONE REALTORS P LTD AS REPRESENTATIVE ASSESSEE OF M/S. MAUSMI VENTURES LTD.), MUMBAI

Appeal of the Revenue is dismissed

ITA 88/MUM/2023[2011-12]Status: DisposedITAT Mumbai31 May 2023AY 2011-12

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

appealable order and is mentioned against clause (d) of section246(1) of the Act. Thus, from conjoint reading of section 163 and section 246(1)(d) of the Act, it is unambiguously clear that before treating any person as agent a separate order has to be passed