MANGAL PRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3) ERSTWHILE CE CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

TDS certificate so filed by company. It was contended by ld. AR in the following decisions for non-abated year wherein assessment was completed u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global

MANGAL PRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3) ERSTWHILE CE CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

TDS certificate so filed by company. It was contended by ld. AR in the following decisions for non-abated year wherein assessment was completed u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global

MANJULA MANGALPRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3)(ERSTWHILE CEN CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

TDS certificate so filed by company. It was contended by ld. AR in the following decisions for non-abated year wherein assessment was completed u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global

MANJULA MANGALPRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3)(ERSTWHILE CEN CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

TDS certificate so filed by company. It was contended by ld. AR in the following decisions for non-abated year wherein assessment was completed u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global

MANGAL PRABHAT LODHA,MUMBAI vs. DCIT CEN CIR 7(3) ERSTWHILE CE CIR 4(2), MUMBAI

In the result appeal is allowed in part

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

TDS certificate so filed by company. It was contended by ld. AR in the following decisions for non-abated year wherein assessment was completed u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global

SHRI RAJESH RAMCHANDRA DAKE,PANVEL vs. DY CIT CC-1, MUMBAI

TDS was deducted therefore the payments cannot be treated as brokerage income of the Assessee. The Assessee also claimed that the AO was orally requested to allow the Assessee to cross examine the Directors of VIPL or VPPL. However, the AO, without giving any opportunity to the Assessee to cross-examination has made the said addition. The Assessee before

ACIT CC-3, THANE, THANE vs. PREMIER MARINE PRODUCTS PVT. LTD., MUMBAI

In the result, appeal by the Revenue become infructuous and is dismissed accordingly

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2014-15 Assistant Commissioner Of Premier Marine Products Pvt. Ltd., Income Tax-3, 3Rd Floor, D Wing Thane Vs Amerchand Mansion, 16 Madam Cama Road, Colaba, Mumbai 400039 (Pan : Aahcp1350N) (Appellant) (Respondent) Present For: Assessee : Shri Nitesh Joshi Advocate & Shri Pratik Mehta, Ca Revenue : Shri R. A. Dhyani, Cit Dr

TDS u/s 194C and claimed the expenses in their P & L a/c. vi. Vi The assessee's submission that their case is covered by Rule 6DD(k) as the contractor acted only as an agent was also not accepted by the AO as the assessee failed to substantiate the said claim. Since the payments having been made under section 194C

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S SKYWAY INFRA PROJECTS PRIVATE LIMITED, MUMBAI

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

132A of the ct is initiated or requisition under section 132 Act is made after the 01/04/2017 and the escape after the 01/04/2017 and the escaped income is likely income is likely to be ₹ 50 lakh or more 50 lakh or more, notice under section 153A of the , notice under section 153A of the Act could be issued

KALPANA RAMESH JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE-4(3)(1), MUMBAI

In the result all the three appeals of the assessee are allowed

TDS) Statement and information uploaded by Investigation Wings/Central Circle/1 & CI on Insight Portal. As per the information summary available in Insight Portal, the following information relating to Assessment Year 2015-16 pertains to the assessee company individual. Sr. No Source of PAN Name AAACC0823E Source of PAN Name Toyam Industries Ltd Informatio n F.Y. 2014-15 Information Type Information

KALPANA RAMESH JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE-4(3)(1), MUMBAI

In the result all the three appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

TDS) Statement and information uploaded by Investigation Wings/Central Circle/1 & Cl on Insight Portal. As per the information summary available in Insight Portal, the following information relating to Assessment Year 2015-16 pertains to the assessee company individual. Sr. Source of PAN Source of PAN Informatio Information Information No Name Name n F.Y. Type Value . 1 AAACC0823E Toyam 2014-15 Information

KALPANA RAMESH JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE-4(3)(1), MUMBAI, MUMBAI

In the result all the three appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

TDS) Statement and information uploaded by Investigation Wings/Central Circle/1 & Cl on Insight Portal. As per the information summary available in Insight Portal, the following information relating to Assessment Year 2015-16 pertains to the assessee company individual. Sr. Source of PAN Source of PAN Informatio Information Information No Name Name n F.Y. Type Value . 1 AAACC0823E Toyam 2014-15 Information

KARAN VYAPAAR PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, THANE, THANE

In the result, all the appeals of assessee in ITA Nos

Bench: Shri. Shri. Anikesh Banerjee & Shri Girish Agrawal

132A of the Act was carried out in the case of the assessee, section 153C of the Act is triggered, which is mandatory in nature. Thus, according to the provisions of section 153C of the Act, the notice u/s. 153C of the Act was issued on 02.11.2019, which was duly served upon the assessee for filing the return of income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), PRATISHTHA BHAVAN MUMBAI vs. GHV INDIA PVT LTD, ANDHERI EAST MUMBAI

In the result, appeals by the assessee in ITA No

Bench: Ms. Kavitha Rajagopal, Hon’Ble & Shri Girish Agrawal, Hon’Ble

132A - Held, yes - Whether, however, completed/unabated assessments can be reopened by Assessing Officer in exercise of powers under section 147/148 I.T.A. Nos. 2866, 2863 & 2862/Mum/2023, I.T.A. Nos. 2811/Mum/2023, I.T.A. Nos. 2860/Mum/2023, I.T.A. Nos. 3103/Mum/2023, I.T.A. Nos. 3111/Mum/2023 9 subject to fulfilment of conditions as envisaged/mentioned under section 147/148 and those powers are saved - Held, yes [Paras

GHV (INDIA) PVT. LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 1 (4), MUMBAI

In the result, appeals by the assessee in ITA No

Bench: Ms. Kavitha Rajagopal, Hon’Ble & Shri Girish Agrawal, Hon’Ble

132A - Held, yes - Whether, however, completed/unabated assessments can be reopened by Assessing Officer in exercise of powers under section 147/148 I.T.A. Nos. 2866, 2863 & 2862/Mum/2023, I.T.A. Nos. 2811/Mum/2023, I.T.A. Nos. 2860/Mum/2023, I.T.A. Nos. 3103/Mum/2023, I.T.A. Nos. 3111/Mum/2023 9 subject to fulfilment of conditions as envisaged/mentioned under section 147/148 and those powers are saved - Held, yes [Paras

GHV (INDIA) PVT LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE-1(4), MUMBAI

In the result, appeals by the assessee in ITA No

Bench: Ms. Kavitha Rajagopal, Hon’Ble & Shri Girish Agrawal, Hon’Ble

132A - Held, yes - Whether, however, completed/unabated assessments can be reopened by Assessing Officer in exercise of powers under section 147/148 I.T.A. Nos. 2866, 2863 & 2862/Mum/2023, I.T.A. Nos. 2811/Mum/2023, I.T.A. Nos. 2860/Mum/2023, I.T.A. Nos. 3103/Mum/2023, I.T.A. Nos. 3111/Mum/2023 9 subject to fulfilment of conditions as envisaged/mentioned under section 147/148 and those powers are saved - Held, yes [Paras

YASHPAL SINGH, PRATHISHTHA BHAVAN MUMBAI vs. GHV INDIA PVT LTD, ANDHERI EAST MUMBAI

Bench: Ms. Kavitha Rajagopal, Hon'Ble & Shri Girish Agrawal, Hon'Ble

TDS is shown at Rs. 15,21,56,531/-. Here, "Unison" is abbreviation for M/s. Great Unison Contractors Ind. Pvt. Ltd. which is a sub-contracting company worked during F.Y. 2017-18 relevant to A.Y. 2018-19. 7.1. For the relevant A.Y. 2016-17, no disallowance has been made with respect to M/s Great Unison Contractors

YASHPAL SINGH ACIT CC 1(4), PRATHISHTHA BHAVAN MUMBAI vs. GHV INDIA PVT LTD, ANDHERI EAST MUMBAI

Bench: Ms. Kavitha Rajagopal, Hon'Ble & Shri Girish Agrawal, Hon'Ble

TDS is shown at Rs. 15,21,56,531/-. Here, "Unison" is abbreviation for M/s. Great Unison Contractors Ind. Pvt. Ltd. which is a sub-contracting company worked during F.Y. 2017-18 relevant to A.Y. 2018-19. 7.1. For the relevant A.Y. 2016-17, no disallowance has been made with respect to M/s Great Unison Contractors

DEPUTY COMMSSIONER OF INCOME TAX (CENTRAL CIRCLE) -3(3), MUMBAI, MUMBAI vs. M/S. WELSPUN ENTERPRISES LIMITED, MUMBAI

In the result, the appeal is dismissed

Bench: Shri Saktijit Dey & Shri Arun Khodpiady. Cit (Central Circle)-3(3) M/S. Welspun Enterprises Limited 4Th Floor, Welspun House, Room No. 404, Kautilya Bhavan, Bkc, Mumbai-400 051 Senapati Bapat Marg, Lower Parel, Vs. Delisle Road, S.O., Mumbai-400 013 Pan/Gir No. Aabcm 4107 C (Appellant) : (Respondent) Appellant By : Shri Harsh Kapadia & Shri Ajay Nagpal Respondent By : Shri Arun Kanti Datta – Cit Dr Date Of Hearing : 28.01.2026 Date Of Pronouncement : 06.03.2026 O R D E R Per Saktijit Dey: Captioned Appeal By The Department, Arises Out Of Order Dated 17.01.2025 Of Learned Commissioner Of Income Tax (Appeals), Mumbai, Pertaining To A.Y. 2015-16. 2. In Ground No. 1, The Department Has Challenged The Deletion Of Addition Of Rs.23,47,354/-, Being Addition Made By The Assessing Officer (A.O. For Short) On Account Of Alleged Non-Genuine Expenses.

TDS has also been duly deducted by the assessee on the impugned payments. It is also worth mentioning here that the assessment in this case has been made u/s 153A consequent to search and seizure operation.However, the AO has utterly failed to bring on record any adverse incriminating materials found during search in respect of these payments.The disallowance made lacks