DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

TDS) as reflected in Form 26AS. Being AY 2020-2021, 2021-2022 & 2022-2023 aggrieved, the Revenue has now preferred the present appeal before the Tribunal on the grounds reproduced in paragraph 19 above. 22. On perusal of the Assessment Order, dated 22/09/2022, passed under Section 143(3) read with Section 144B

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

TDS) as reflected in Form 26AS. Being AY 2020-2021, 2021-2022 & 2022-2023 aggrieved, the Revenue has now preferred the present appeal before the Tribunal on the grounds reproduced in paragraph 19 above. 22. On perusal of the Assessment Order, dated 22/09/2022, passed under Section 143(3) read with Section 144B

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

TDS) as reflected in Form 26AS. Being AY 2020-2021, 2021-2022 & 2022-2023 aggrieved, the Revenue has now preferred the present appeal before the Tribunal on the grounds reproduced in paragraph 19 above. 22. On perusal of the Assessment Order, dated 22/09/2022, passed under Section 143(3) read with Section 144B

CHEMOX EXPORTS IMPORTS PVT LTD,MUMBAI vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

TDS) [2023] 153 taxmann.com 496/294\nTaxmann 766/457 ITR 18 (Bom.) wherein this Court has held that the guidelines\nwhich are contrary to the provisions of the Act cannot be relied upon by the Revenue\nto reject an application for compounding filed by an assessee. The Court held that\nguidelines are subordinate to the principal Act or Rules, it cannot restrict

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

TDS credit. Some grounds were dismissed, some allowed, and some restored to the Assessing Officer for verification.", "result": "Partly Allowed", "sections": ["Section 250 of the Income-tax Act, 1961", "Section 143(1)", "Section 143(2)", "Section 142(1)", "Section 143(3)", "Section 144B

SHRIKANT FINCONSERY PRIVATE LIMITED ,MUMBAI vs. PCIT-4, MUMBAI

In the result, all three appeals preferred by the Appellant are allowed

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

144B of the Act, on 27/03/2022 accepting the returned income filed by the Appellant. 6.3. Vide order, dated 19/03/2024, passed by the Learned PCIT in exercise of powers of revision under Section 263 of the Act, the above order, dated 27/3/2022, was set aside on the ground that the same was erroneous in so far as prejudicial to the interest

SHRIKANT FINCONSERV PRIVATE LIMITED,MUMBAI vs. PCIT-4, MUMBAI

In the result, all three appeals preferred by the Appellant are allowed

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

144B of the Act, on 27/03/2022 accepting the returned income filed by the Appellant. 6.3. Vide order, dated 19/03/2024, passed by the Learned PCIT in exercise of powers of revision under Section 263 of the Act, the above order, dated 27/3/2022, was set aside on the ground that the same was erroneous in so far as prejudicial to the interest

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

144B of the Act, the Assessing Officer allowed TDS credit of Rs. 1,16,95,21,997/- as against the total TDS claimed, resulting in short grant of credit. (47) ITA No. 6663, 6701, 6702 & 6703 /Mum/2025 Aditya Birla Sun Life AMC Limited 102. The ld. AR submitted that the assessee is legally entitled to the TDS credit under section

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

144B of the Act, the\nAssessing Officer allowed TDS credit of Rs. 1,16,95,21,997/- as\nagainst the total TDS claimed, resulting in short grant of credit.\n102. The ld. AR submitted that the assessee is legally entitled to\nthe TDS credit under section

ORION INDIA SYSTEMS PRIVATE LIMITED,MUMBAI MAHARASHTRA vs. PCIT, MUMBAI-SIX CIRCLE FIFTEEN (ONE)(ONE)

In the result, the appeal by the assessee is dismissed

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailassessment Year 2018-19

section 144B of the Act be not quashed for fresh adjudication after the consideration of the facts as noted above. 6. In response thereto, the assessee submitted that the return of income filed by it was selected for complete scrutiny under the CASS on the following issues: - i. Default in TDS

JAMNADAS VIRJI SHARES AND STOCK BROKERS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 4(3)(1), MUMBAI

144B of the Act\nby the National Faceless Assessment Centre [hereinafter referred\nto as “Assessing Officer or AO"].\n2.2. The reopening for all the years was based on information\nreceived from the Investigation Wing, emanating from a survey\nconducted under section 133A in the case of M/s Swastik\nCorporation, a proprietary concern. As per the Assessing Officer,\nthe proprietor

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

144B of the Act, the\nAssessing Officer allowed TDS credit of Rs. 1,16,95,21,997/- as\nagainst the total TDS claimed, resulting in short grant of credit.\n102. The ld. AR submitted that the assessee is legally entitled to\nthe TDS credit under section

MANJU RAKESH JAIN,MUMBAI vs. PCIT, MUMBAI-20, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21 Manju Rakesh Jain, Pcit, Mumbai-20 704-A, Highland Park, Lokhanwala 418, 4Th Floor, Piramal Chambers, Vs. Complex, Andheri West, Lalbaug, Parel, Mumbai-400058. Mumbai-400012. Pan No. Aaepj 9613 N Appellant Respondent

144B of the Income-tax Act, 1961 (hereinafter referred to as "the Act") on tax Act, 1961 (hereinafter referred to as "the Act") on tax Act, 1961 (hereinafter referred to as "the Act") on 08.09.2022, wherein the Assessing Officer accepted the returned 08.09.2022, wherein the Assessing Officer accepted the returned 08.09.2022, wherein the Assessing Officer accepted the returned income

BBN INFRASTRUCTURE PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 15(1)(1), MUMBAI, MUMBAI

Appeal is disposed of in the aforesaid terms

TDS was deducted. The case was reopened, and the Assessing Officer made additions under various sections, which were confirmed by the CIT(A).", "held": "The Tribunal held that the appellant was not granted an opportunity of hearing, which is a violation of the principles of natural justice. The appellate order did not indicate whether a hearing notice was issued

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

In the result, the appeal by the Revenue is partly allowed

section 144B of the Act, disagreed with the\nsubmissions of the assessee and held that on one hand the assessee is\nclaiming that it had disallowed the amount in the last year as it failed to\ndeposit TDS

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

section 144B of the Act, disagreed with the submissions of the assessee and held that on one hand the assessee is claiming that it had disallowed the amount in the last year as it failed to deposit TDS

PERFECT FILAMENTS LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE -4, MUMBAI

In the result, the appeal by the assessee is partly allowed in terms of our aforesaid decision

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailperfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi Wadi, S.O., ............... Appellant Mumbai - 400034 Pan : Aaacp4215F V/S Principal Commissiioner Of Income Tax-4 ……………… Respondent 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee By : Shri Dharan Gandhi Revenue By : Shri R.A. Dhyani, Cit-Dr

TDS to the tune of Rs.92,01,623/- is disallowable. (b) Interest under section 201(1A) / section 206C(7) of the Act amounting to Rs.6,87,150/- was not disallowed by the assessee while computing its total income. (c) The assessee has claimed a deduction under section 80G of the Act in respect of expenditure incurred on Corporate Social Responsibility

UNITED BROTHERS MULTIPLAST LLP (SUCCESSOR TO M/S UNITED BROTHERS),MUMBAI vs. PCIT-17, MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Ms. Padmavathy S.Shri Sandeep Singh Karhailunited Brothers Multiplast Llp (Successor To M/S. United Brothers) 301, Heritage Plazza, A Wing, R.S. Maharaj Marg, Teli Gali, ……………. Appellant Cross Lane, Andheri (E), Mumbai, Maharashtra – 400069 Pan: Aaafu0314K V/S

section 147 r.w.s. 144B of the Act TDS credit of Rs.15,84,582/- was granted to the partnership firm even

PROCTER AND GAMBLE HEALTH PRIVATE LIMITED ,MUMBAI vs. THE PR. COMMISSIONER OF INCOME TAX -8 , MUMBAI

In the result, appeal of the assessee is allowed

section 144B of the\nIncome-tax Act, 1961 on 11.04.2022.\nRAJIV KUMAR SINGH\nPCIT, Mumbai -8 \"\n6.\nThe ld. PCIT alleged that on the aforementioned issues, no enquiry\nwas made by the AO nor any details have been furnished by the assessee,\ntherefore, the impugned assessment order is erroneous insofar as it is\nprejudicial to the interest of the revenue