DATTATRAY NAMDEV SURYAWANSHI,PANVEL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI

In the result, appeal filed by assessee is allowed

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19

TDS of Rs.3,13,515/- deducted under section 194C on Contract Receipt has not been considered by the Assessing officer while computing tax liabilities although same is clearly reflected in 26AS of the Income Tax Portal. Ground 10: The CIT (A) erred in not acknowledging the fact that the Appellant was unable to respond to and submit explanations

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR. - 1(4), MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

TDS return etc . It Grasim Industries Ltd. 7 ITA Nos. No. 1053 to 1055/M/2018 and ors. 1053 to 1055/M/2018 and ors. was claimed by the a was claimed by the assessee that the transaction w ssessee that the transaction was genuine and properly disclosed in the books of accounts. The assessee company properly disclosed in the books of accounts

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

TDS return etc . It Grasim Industries Ltd. 7 ITA Nos. No. 1053 to 1055/M/2018 and ors. 1053 to 1055/M/2018 and ors. was claimed by the a was claimed by the assessee that the transaction w ssessee that the transaction was genuine and properly disclosed in the books of accounts. The assessee company properly disclosed in the books of accounts

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR. - 1(4), MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

TDS return etc . It Grasim Industries Ltd. 7 ITA Nos. No. 1053 to 1055/M/2018 and ors. 1053 to 1055/M/2018 and ors. was claimed by the a was claimed by the assessee that the transaction w ssessee that the transaction was genuine and properly disclosed in the books of accounts. The assessee company properly disclosed in the books of accounts

DCIT CC 4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

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

151 is reproduced as under: “ Approving Authority Approving Authority PCIT/CIT PCIT/CIT Category Assessment Assessment Income Escaped Amount >= 1 Lakh Income Escaped Amount >= 1 Lakh Yes Income Escaping Assessment Income Escaping Assessment (Rs.) ” 12.4 On perusal of the above proforma, it is evident that already On perusal of the above proforma, it is evident that already On perusal of the above

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

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

151 is reproduced as under: “ Approving Authority Approving Authority PCIT/CIT PCIT/CIT Category Assessment Assessment Income Escaped Amount >= 1 Lakh Income Escaped Amount >= 1 Lakh Yes Income Escaping Assessment Income Escaping Assessment (Rs.) ” 12.4 On perusal of the above proforma, it is evident that already On perusal of the above proforma, it is evident that already On perusal of the above

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

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

151 is reproduced as under: “ Approving Authority Approving Authority PCIT/CIT PCIT/CIT Category Assessment Assessment Income Escaped Amount >= 1 Lakh Income Escaped Amount >= 1 Lakh Yes Income Escaping Assessment Income Escaping Assessment (Rs.) ” 12.4 On perusal of the above proforma, it is evident that already On perusal of the above proforma, it is evident that already On perusal of the above

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

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

151 is reproduced as under: “ Approving Authority Approving Authority PCIT/CIT PCIT/CIT Category Assessment Assessment Income Escaped Amount >= 1 Lakh Income Escaped Amount >= 1 Lakh Yes Income Escaping Assessment Income Escaping Assessment (Rs.) ” 12.4 On perusal of the above proforma, it is evident that already On perusal of the above proforma, it is evident that already On perusal of the above

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

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

151 is reproduced as under: “ Approving Authority Approving Authority PCIT/CIT PCIT/CIT Category Assessment Assessment Income Escaped Amount >= 1 Lakh Income Escaped Amount >= 1 Lakh Yes Income Escaping Assessment Income Escaping Assessment (Rs.) ” 12.4 On perusal of the above proforma, it is evident that already On perusal of the above proforma, it is evident that already On perusal of the above

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, 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

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

DARBARI INDUSTRIES,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX - 41(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed on legal ground, and the reassessment order is quashed

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokardarbari Industries Acit - 41(1)(1) 110, Champaklal 8Th Floor, Kautilya Udyog Bhavan, Sion Vs. Bhavan, C-41-43, Koliwada Road, Sion Avenue 3, Near Videsh (West), Mumbai – Bhavan, G-Block, Bkc, 400 022. Bandra Kurla Complex, Bandra East, Mumbai- 400 051 Pan/Gir No. Aaafd3277E (Applicant) (Respondent) Assessee By Shri Bhupendra Shah, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 16.04.2026 Date Of Pronouncement 21.04.2026

TDS and offered to tax by the recipients. The assessee further contended that the reopening was based merely on information from the Insight Portal without independent application of mind by the Assessing Officer. It was also contended that reliance on statements recorded during search proceedings without granting cross-examination violated principles of natural justice. 4. The Assessing Officer, however

ASST.COMMISSIONER OF INCOME TAX, BANDRA KURLA COMPLEX MUMBAI vs. DEVANG AJIT JAVERI , MUMBAI

In the result, appeal of the Revenue is dismissed on aforesaid terms

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore

DEVANG AJIT JHAVERI,MUMBAI vs. JCIT, RANGE 17(1), MUMBAI

In the result, appeal of the Revenue is dismissed on aforesaid terms

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore

DEVANG AJIT JHAVERI ,MUMBAI vs. JCIT, RANGE 17(1), MUMBAI

In the result, appeal of the Revenue is dismissed on\naforesaid terms

TDS) ν. ΙΚΕΑ Trading Hong Kong Ltd., [2011] 333 ITR\n565 (Del) to urge that it is the date of issuance of the Show Cause\nNotice ('SCN') that would be the relevant starting point. Accordingly\nhe submits that the date of issuance of the SCN by the ACIT being\n28 August, 2012, limitation would expire on 28 February, 2013.\nTherefore

ASST. COMMISSIONER OF INCOME TAX , BANDRA KURLA COMPLEX vs. DEVANG AJIT JHAVERI , MUMBAI

In the result, appeal of the Revenue is dismissed on\naforesaid terms

TDS) ν. ΙΚΕΑ Trading Hong Kong Ltd., [2011] 333 ITR\n565 (Del) to urge that it is the date of issuance of the Show Cause\nNotice ('SCN') that would be the relevant starting point. Accordingly\nhe submits that the date of issuance of the SCN by the ACIT being\n28 August, 2012, limitation would expire on 28 February, 2013.\nTherefore

JAIN MACHINE TOOLS ,MUMBAI vs. INCOME TAX OFFICER, WARD 26(1)(7), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2012-13 Jain Machine Tools, Ito, Ward 26(1)(7), 16, Meghal Industrial Estate, Room 625, 6Th Floor, Kautilya Vs. Devidayal Road, Mulund (West) Bhavan, C-41 To C-43, G Block, Mumbai-400080. Bandra Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfj 6163 H Appellant Respondent

151 was obtained for income escaping assessment of Rs. 1,00,000/ was obtained for income escaping assessment of Rs. 1,00,000/ was obtained for income escaping assessment of Rs. 1,00,000/- only. Jain Machine Tools 3 10. In the facts and circumstances of the case and in law, the Learned 10. In the facts and circumstances