FLEMINGO LINERS PVT LTD.,,MUMBAI vs. ITO, WQARD-15(1)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

TDS credits and deleting of erroneously charged interest u/s 234B\nbefore the ld. AO, who passed the rectification order u/s 154

EXPRESS GLOBAL LOGISTICS P.LTD,MUMBAI vs. ASST CIT 2(1)(2), MUMBAI

In the result appeal of the assessee is allowed as indicated above

Bench: Shri Saktijit Dey & Shri Ramit Kochar

TDS credits allowed by the AO in the intimation issued u/s 143(1), the assessee filed rectification application vide letter dated 24-05-2013 u/s. 154

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS and interest thereon. Thereafter the assessee filed a rectification application u/s 154 of the Act by which it was submitted

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS and interest thereon. Thereafter the assessee filed a rectification application u/s 154 of the Act by which it was submitted

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS and interest thereon. Thereafter the assessee filed a rectification application u/s 154 of the Act by which it was submitted

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS and interest thereon. Thereafter the assessee filed a rectification application u/s 154 of the Act by which it was submitted

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS and interest thereon. Thereafter the assessee filed a rectification application u/s 154 of the Act by which it was submitted

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS and interest thereon. Thereafter the assessee filed a rectification application u/s 154 of the Act by which it was submitted

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS and interest thereon. Thereafter the assessee filed a rectification application u/s 154 of the Act by which it was submitted

NELITO SYSTEMS LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 15(2)(2), MUMBAI

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Nelito Systems Limited Asstt. Commissioner Of 205 – 208, Building-2, Vs. Income Tax, Circle-15(2)(2) Sector -1, Millennium Business Room No.357, 3Rd Floor, Park, Mahape, Aayakar Bhavan, M.K.Road, Navi Mumbai – 400 710 Mumbai – 400 020 Pan No. Aaacn1818L (Assessee) (Revenue) Assessee By : Shri Sunil Bhandari, A.R Revenue By : Shri Tharian Oommen, D.R Date Of Hearing : 23/09/2021 Date Of Pronouncement : 23/11/2021

TDS, TCS and Advance Tax paid by the assessee company. On appeal, we find that the CIT(A), being of the view that the impugned order before him was an order passed by the A.O u/s 154 of the Act declining the assessee‟s request for rectification

RELIANCE INDUSTRIES LIMITED,MUMBAI vs. DCIT (LTU)-2, MUMBAI

In the result, this appeal by the assessee is partly allowed

Bench: Hon’Ble Justice P.P.Bhatt & Shri Shamim Yahya

TDS credit To grant Forerign Tax credit Rectifying levy of interest u/s. 234D and 220(2) Totaling error in computation of income u/s 115JB Reduce taxable interest u/s 244A while computing normal income in view of lower Refund of AY 2003-04 and 2003-04 and 2004-05 due to order giving effect to CIT(A) order Consequential withdrawal

EIGHT ROADS INVESTMENT ADVISORS PRIVATE LIMITED,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE , BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed, as per our aforesaid

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.2928/Mum/2025 "नधा"रण वष" / Assessment Year :2020-21 Eight Roads Investment Advisors Private Limited 16Th Floor, Plot No.82, Avighna House, Dr. Annie Besant Road, Worli, Mumbai-400 018 Pan: Aabcf1370N ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax/Cpc, Bengaluru ……""यथ" / Respondent

u/s. 154 of the Act, dated 24.09.2021 for the assessment year 2020-21 as per the following grounds of appeal: “Ground No. 1 On the facts and circumstances of the case and in law, learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre ('Ld.CIT(A)') has erred in dismissing the appeal by passing an ex-parte order under section

NAVIN VINODKUMAR AGARWAL,THANE vs. DCIT 14(1)(2), AAYAKAR ABHAVAN MUMBAI

In the result, the appeal of the assessee

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

rectification request with CPC against the said order against which another order u/s 154 dated 09.09.2020 was against which another order u/s 154 dated 09.09.2020 was against which another order u/s 154 dated 09.09.2020 was passed by CPC but without modifying passed by CPC but without modifying the earlier order dated the earlier order dated 24.08.2020. Appellant claimed that TDS

ASST. CIT-1(3)(1), MUMBAI vs. M/S. TILAKNAGAR INDUSTRIES LTD., MUMBAI

Bench: Shri Baskaran B.R & Shri Vikas Awasthyआअसं. 1355/मुं/2021 ("न.व. 2009-10) Acit-1(3)(1), Room No.540, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/S. Tilaknagar Industries Limited. 3Rd Floor, Indl.Assurance Bldg. Jd Tata Marg, Churchgate, Mumbai 400 020 Pan:Aaact-6047-R ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Damor ""तवाद" "वारा/Respondent By : Dr. K.Shivram, Sr. Advocate With Ms. Neelam Jadhav सुनवाई क" "त"थ/ Date Of Hearing : 04/07/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 29/09/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-47, Mumbai [In Short ‘The Cit(A)] Dated 04/01/2021 For The Assessment Year 2009-10. 2. The Brief Facts Of The Case As Emanating From Records Are: The Assessee Is Engaged In Manufacturing & Selling Of Indian Made Foreign Liquor. The 2 Assessee Filed Its Return Of Income For A.Y 2009-10 Declaring Total Income Of Rs.29,19,12,503/- On 30/09/2009. The Assessment Order U/S. 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’) Was Passed On 07/12/2011. Thereafter, The Assessing Officer Issued Notice U/S. 154 Of The Act Dated 18/03/2013 To Rectify The Alleged Mistake In Assessment Order On Two Counts:

TDS was inadvertently accepted, later on the Assessing Officer rectified the mistake in proceedings under section 154 of the Act. The ld.Departmental Representative submitted that rectification proceedings are continuation of the proceedings initiated vide notice dated 18/03/2013, hence, the order passed u/s

JANI PROPERTIES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 2(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh (Jm) & Shri Rifaur Rahman (Am) Jani Properties Pvt Ltd Vs Ito, 2(2)(1), Gkdj & Associates, Cas Aayakar Bhavan, 333, Sohrab Hall, 21, Sassoon M.K. Road, Road, Opp Jehangir Hospital, Mumbai -400020 Pune-411 001 Pan : Aaacj7356D Appellant Respondednt

TDS credit, it is clear that the time limit for passing the impugned order indeed expired on expiry of four years from the end of the financial year, in which, the original order sought to be rectified was passed i.e. on 31.3.2007. There is no dispute that in terms of provisions of section 154(7), no amendment under section 154

NAVNATH DURYODHAN GOLANDE,MUMBAI vs. INCOME TAX OFFICER WARD 1(1), KALYAN

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Navnath Duryodhan Golande, Ito Ward 1(1) H.No. 1005, Shree Krishna Hsg. Soc. Mohan Plaza, Khadakpada, Kalyan Vs. Subhash Nagar, Kalyan Road, (West)-421301. Bhiwandi-421302. Na Kulkarni (Advocate) Wadal Bldg., Near Dns Bank Manpada Road, Dombivali (East)-421201. Pan No. Aiwpg 8278 J Appellant Respondent

TDS) and tax collected at source(TCS TCS) was not granted to the assessee. Therefore, was not granted to the assessee. Therefore, the assessee filed rectification rectification application u/s 154

CYRUS INVESTMENT P.LTD,MUMBAI vs. ACIT 1(1)(1), MUMBAI

The appeal stands allowed for statistical purposes in terms of our above order

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

u/s 154 on 03/11/2016 so as to reduce the TDS credit as irregularly allowed. In the rectification order u/s 154

UNION BANK OF INDIA,MUMBAI vs. DY CIT LTU-2, , MUMBAI

In the result, appeals filed by the assessee for assessment years 2009-10

Bench: Shri Vijay Pal Rao & Shri Gagan Goyal

rectification u/s 154. 4. Without prejudice to the above, the Ld CIT(A) erred in upholding the disallowance u/s 14A without appreciating that appellant being trader is securities has incurred expenses for buying and selling securities and not for earning of tax free income and accordingly, no disallowance is warranted.” Revenue’s Appeal “Whether on the facts