VRUSHALI SANJAY SHINDE,MUMBAI vs. DCIT, CC- 1, THANE

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

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blevrushali Sanjay Shinde V. Dcit, Central Circle-1 282, Boundary Road B-101, Marigold, Prestige Residency G.B. Road, Kavesar, Thane- 400607 Civil Line, Meerut - 250001 Pan: Ajnps5211K (Appellant) (Respondent) Assessee Represented By : Shri Sankalp Malik Department Represented By : Shri Shanti Subramanian

TDS on the commission had also not be claimed in the ROI The appellant has also stated that she accept the addition of Rs.1,05,212/- to her income. Vide her rejoinder filed on 16/3/2020, the appellant has further stated that she accept the addition and give consent to add the same in the total income of the assessee

MS KALYAN DEVELOPMENT CORPORATION,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 THANE, THANE

section 153D of the Act is bad in law, considering the fact\nthat the approval was granted mechanically without application of mind and\ntherefore the order may please be quashed.\niii) ITA No.4525/Mum/2023\n1. The Learned CIT Appeals erred in confirming the addition of Rs.1,99,46,568/-\nmade by the Assistant Commissioner of Income Tax, Central Circle 2. Thane

MANGESHI ENTERPRISES,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, THANE

In the result, appeal in ITA No

153D of the Act is bad in law, considering the fact\nthat the approval was granted mechanically without application of mind and\ntherefore the order may please be quashed.\niii) ITA No.4525/Mum/2023\n1. The Learned CIT Appeals erred in confirming the addition of Rs.1,99,46,568/-\nmade by the Assistant Commissioner of Income Tax, Central Circle 2. Thane

UTILITY SUPPLY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4) MUMBAI, MUMBAI

In the result, the appeal filed by the Assessee is allowed

153D\nof the I.T. Act, 1961. Subject to the following conditions:\nI.\nII.\nThe office note should also elaborate that the earlier assessed\nincome, if any relating to regular assessments has been duly\nlinked up and considered in these assessments. The total\nincome assessed under section 143(1) (a) or 143(3) or 147 / 263\netc. is seen

SMT. USHA SATISH SALVI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, , CENTRAL CIRCLE

In the result, the appeals of the assessee for all the three years\nare dismissed

section 153D of\nthe I.T.ACT, 1961. Непсе, we reject additional ground taken by the\nassessee.\"\n\n8.2 In view of the aforesaid discussion and verification of records\navailable, we are of the opinion that approval was granted by the\nadditional Commissioner of income-tax after due application of\nmind. The objections of the assessee raised in an additional ground\nare

KALYAN DEVELOPMENT CORPORATION,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 THANE, THANE

In the result, appeal in ITA No

153D of the Act is bad in law, considering the fact\nthat the approval was granted mechanically without application of mind and\ntherefore the order may please be quashed.\niii) ITA No.4525/Mum/2023\n1. The Learned CIT Appeals erred in confirming the addition of Rs.1,99,46,568/-\nmade by the Assistant Commissioner of Income Tax, Central Circle 2. Thane

KALYAN DEVELOPMENT CORPORATION,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, THANE, THANE

In the result, appeal in ITA No

153D of the Act is bad in law, considering the fact\nthat the approval was granted mechanically without application of mind and\ntherefore the order may please be quashed.\niii) ITA No.4525/Mum/2023\n1. The Learned CIT Appeals erred in confirming the addition of Rs.1,99,46,568/-\nmade by the Assistant Commissioner of Income Tax, Central Circle 2. Thane

MR MANGESH D GAIKAR,KALYAN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, THANE, THANE

In the result, appeal in ITA No

153D of the Act is bad in law, considering the fact\nthat the approval was granted mechanically without application of mind and\ntherefore the order may please be quashed.\niii) ITA No.4525/Mum/2023\n1. The Learned CIT Appeals erred in confirming the addition of Rs.1,99,46,568/-\nmade by the Assistant Commissioner of Income Tax, Central Circle 2. Thane

NAVRATAN MANAGEMENT PRIVATE LIMITED,MUMBAI vs. DY.COMM CENTRAL CIRCLE 8(4) MUMBAI, MUMBAI

In the result, the appeal filed by the Assessee stands allowed

153D of the Income Tax\nAct, 1961 submitted vide covering letter dated 27.12.2019 have been\nperused. The assessed income in the captioned case for the relevant\n assessment years have been proposed as follows:\nΑ.Υ.\nAssessed U/s\nReturn Income(in\nRs.)\nAssessed\nincome (In Rs.)\n2013-14\n153A r.w.s.143(3)\n(-)8,099/-\n9,72,621/-\n2017-18\n153A

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

In the result, the appeal by the assessee is partly allowed, while the\nappeal by the Revenue is dismissed

153D by the competent authority is\nmechanical and without application of mind.\n2 It is submitted that in the facts and the circumstances of the case, and in\nlaw, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing\nthe appellants to get the accounts audited under section 142(2A) at the fag end\nof the assessment proceedings which

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

153D by the competent authority is\nmechanical and without application of mind.\n2 It is submitted that in the facts and the circumstances of the case, and in\nlaw, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing\nthe appellants to get the accounts audited under section 142(2A) at the fag end\nof the assessment proceedings which

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

153D by the competent authority is\nmechanical and without application of mind.\n2 It is submitted that in the facts and the circumstances of the case, and in\nlaw, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing\nthe appellants to get the accounts audited under section 142(2A) at the fag end\nof the assessment proceedings which

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

153D by the competent authority is\nmechanical and without application of mind.\n\n2 It is submitted that in the facts and the circumstances of the case, and in\nlaw, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing\nthe appellants to get the accounts audited under section 142(2A) at the fag end\nof the assessment proceedings

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

153D by the competent authority is mechanical and without application of mind. 2 It is submitted that in the facts and the circumstances of the case, and in law, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing the appellants to get the accounts audited under section 142(2A) at the fag end Shri Renukamata Multi–State

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

153D by the competent authority is mechanical and without application of mind. 2 It is submitted that in the facts and the circumstances of the case, and in law, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing the appellants to get the accounts audited under section 142(2A) at the fag end Shri Renukamata Multi–State

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

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

TDS credit before the ld. AO in three independent proceedings and before the ld. PCIT in Section 263 proceedings; f) The ld. PCIT had never pointed out by any error in the order of the ld. AO by making preliminary enquiries with regard to submissions made by the assessee before him. Reliance in this regard is placed on the decision

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

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

TDS credit before the ld. AO in three independent proceedings and before the ld. PCIT in Section 263 proceedings; f) The ld. PCIT had never pointed out by any error in the order of the ld. AO by making preliminary enquiries with regard to submissions made by the assessee before him. Reliance in this regard is placed on the decision

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

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

TDS credit before the ld. AO in three independent proceedings and before the ld. PCIT in Section 263 proceedings; f) The ld. PCIT had never pointed out by any error in the order of the ld. AO by making preliminary enquiries with regard to submissions made by the assessee before him. Reliance in this regard is placed on the decision