SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED ,TELAGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISE LIMITED,MUMBAI vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED ,MUMBAI vs. THE PCIT(CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

UNION BANK OF INDIA,MUMBAI vs. DCIT, LTU (2), MUMBAI

Appeal stand dismissed

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode)

reassessment proceedings were reopened pursuant to receipt of specific information from TDS wing regarding non-deduction of TDS in certain

DISHA NISEET RUPANI,MUMBAI vs. ACIT , CIRCLE 27 (1), MUMBAI

In the result, the appeal filed by the assessee is hereby partly allowed

Bench: Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 1058/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2011-12) Disha Niseet Rupani बिधम/ Acit, Circle-27(1) Tower No.6, 4Th Floor, Vashi 202, Padmanabh Darshan, Vs. Gopal Lane, L. B. S. Marg, Railway Station Commercial Ghatkopar (W), Mumbai- Complex, Vashi, Navi 400086. Mumbai-400703. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Angpk4952N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Bharat Andhle (Dr) सुनवाई की तारीख / Date Of Hearing: 29/06/2021 घोषणा की तारीख /Date Of Pronouncement: 07/07/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 10.01.2019 Passed By The Commissioner Of Income Tax (Appeals) -25, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011- 12. 2. The Assessee Has Raised The Following Grounds: - “1. On The Facts & The Circumstances Of The Case & Law, The Learned Commissioner Of Income Tax (A) Erred In Directing The Assessing Officer To Reassess The Net Commission Income Of The Appellant @1.25% Plus Tds Of The Gross Value Of Building Material Bills As Against 0.75% As Admitted By The Appellant. A.Y.2011-12 2. On The Facts & The Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (A) Erred In Directing The Ao To Adopt Percentages On The Activities Carried Out By The Appellant & Such Percentages Are Excessive & Not Prevalent In The Market As Stated In The Assessment Order To Be The Rate Being Charged In Market For Such Transactions.

reassess the net commission income of the appellant @1.25% plus TDS of the gross value of building material bills as against

SHIVALIK VENTURES PRIVATE LIMITED,MUMBAI vs. DCIT CC 8(1) , MUMBAI, MUMBAI

reassessment under section 147 of the Act with\nregard to the surviving disallowance under 36(1)(va) towards delayed remittance of\nPF/ESI when the main reason for which the AO reopened i.e. disallowance under\nsection 40(a)(ia) for non-deduction of TDS

ROYAL TWINKLE STAR CLUB PVT. LTD,MUMBAI vs. DCIT CENTRAL CIRCLE-2(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

TDS)- 2(1), Mumbai, the Assessing Officer (“AO”) initiated reassessment proceedings under section 147 in the case of the assessee

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. DCIT CEN CIR 2(4), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

TDS)- 2(1), Mumbai, the Assessing Officer (“AO”) initiated reassessment proceedings under section 147 in the case of the assessee

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. DCIT CEN CIR 2(4), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

TDS)- 2(1), Mumbai, the Assessing Officer (“AO”) initiated reassessment proceedings under section 147 in the case of the assessee

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. ACIT CEN CIR 2(4), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

TDS)- 2(1), Mumbai, the Assessing Officer (“AO”) initiated reassessment proceedings under section 147 in the case of the assessee

ROYAL TWINKLE STAR CLUB PVT. LTD,MUMBAI vs. DCIT CIRCLE 2 (1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

TDS)- 2(1), Mumbai, the Assessing Officer (“AO”) initiated reassessment proceedings under section 147 in the case of the assessee

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. ACIT CEN CIR 2(4), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

TDS)- 2(1), Mumbai, the Assessing Officer (“AO”) initiated reassessment proceedings under section 147 in the case of the assessee

ROYAL TWINKLE STAR CLUB PVT. LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-2(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

TDS)- 2(1), Mumbai, the Assessing Officer (“AO”) initiated reassessment proceedings under section 147 in the case of the assessee

ROYAL TWINKLE STAR CLUB P.LTD,MUMBAI vs. DCIT CEN CIR 2(4), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

TDS)- 2(1), Mumbai, the Assessing Officer (“AO”) initiated reassessment proceedings under section 147 in the case of the assessee